# Nonprofit Charitable Organizations, 1985

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- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

Nonprofit Charitable Organizations, 1985
By Cecelia Hilgert and Susan J. Mahler*

Nonprofit charitable organizations, those exempt
under Internal Revenue Code section 501 (c)(3), that
filed returns for 1985 reported revenues of $268.4
billion, of which nearly two-thirds ($167.9 billion) was
derived from the organizations' program activities.
Contributions, gifts, and grants represented another
21 percent of total revenues ($55.8 billion [See Figure A]). Total expenses were $244.2 billion, of which
$206.6 billion was for the program6 conducted. Data
were obtained from the Form 990, Return of Organization Exempt from Income Tax [1 ). A total of
106,449 organizations, of. the. 310,000 recognized
by the Internal Revenue Service (IRS), were required
to file returns [2].

Figure A.-Selected Data for Nonprofit Charitable
Organizations, Reporting Years 1982, 1983, and 1985
[All figures are estimates-money amounts are in billions of dollars]
1982

1983

(1)

(2)

(3)

Number of returns ..................................
Total assets ................................................
Total revenue ..............................................

75,738
$279.6
196.3

89,052
$331.2
224.0

106.449
$423.5
268.4

Contributions, gifts and grants... .............
Dues and assessments ..........................
.
Program service revenue ........................
Total expenses ...........................................
Program service expenses .....................
Fundraising services ...............................
Management and general expenses
1

41.3
2.5
124.4
181.3
151.7
1.7
27.4

46.4
3.1
147.5
207.5
173.6
1.8
31:8

55.8
3.8
167.9
244.2
206.6
2.2
34.6

Item

1985

1

Organizations that are tax-exempt under the Internal Revenue Code section 501 (c)(3) include those
with purposes that are religious, charitable, educational, health-related, or scientific, or are for the
purpose of testing for public safety. Their activities
are restricted only in that they must be substantially
related to the exempt purpose of the organization,
and they must serve the public (as opposed to
private) interest. Examples of the types of organizations that meet this criteria are universities and
schools, hospitals, youthbirganization's, United Way
campaigns, community performing-prts associa-

tions, and environmental support groups. There is
the stipulation that net earnings cannot flow to a
private shareholder or individual, and there are
restrictions on activities to influence legislation. lh
addition, these organizations cannot participate in
any political campaign on behalf of any candidate for
political office.
The Internal Revenue Code classified tax-exempt,
nonprofit organizations into 25 groups, certain of
which could receive tax-deductible donations.
Those exempt under Code section 501 (c)(3) receive
the largest part of tax-deductible donations, and they
are the largest providers of philanthropic goods and
services. Data in this article refer only to those
section 501 (c)(3) organizations that are not private
foundations [3]. Churches, including also a convention of churches or an association of churches, were
not required to file Form 990 and are not included in
these data. Asset holdings for nonprofit charitable
organizations totaled $423.5 billion for 1985. When
using inflation-adjusted figures, assets increased by
20 percent over the 1983 level, the last year for which
data are available [4]. Most ofthe assets (84 percent)
were controlled by organizations with holdings of
$10,000,000 or more, representing only 5 percent of
the organizations filing returns (See Figure B).
These same organizations also received threequarters of the total revenue ($206.8 billion). Figures
C and D present the top 10 501 (c)(3) organizations
in terms of revenues and assets, respectively, for
1985.
Nearly one-half of the returns filed were by organizations with assets of less than $100,000; this
asset-size class had 46,056 returns, an increase of
64 percent from 1983. By comparison, the 5,266
returns of organizations with assets $10,000,000 or
more were 10 percent higher than for 1983. California and New York were the leading states in terms of
the number of returns filed, with 12,214 and 11,436,
respectively. (Table 2 presents complete data by
state.)

*Foreign Special Projects Section. Prepared under the direction of Michael Alexander, Chief.

53

54

Nonprofit Organiziations, 1985

Figure B.---Nonprofit Charitable Organizations OV~~Lsset Size, Reporting Year 1985
[Money amounts are in millions of dollars)
Awet size

Number of returns

Percent.

Tow

Percent

Total .... .................................... _.....................................................

106,449

100.6

$423.544

100.0

46,056
29,088
9,450
16.589
3,77T
1,489

43.3
27.3
8.9
15.6
3.6
1.4

1.480
6.075
6704
53:191
.85.813
2?0,281

,0.4
1.4
1-6
:12.6
20.3
63.8

$100,000 1.2 ..................
Under
........................................................
$100,000 under $500,000 . ..............................................................
$500,000 under $1.000,000 .............................................................
$1,000,000 under $10,000,000 ........................................................
$10,000,000 under $50,000,000 ...............
.............. ...
$50,000,000 or more .........................................

Estimates should be used with caution because of the small number of sample returns on which' they are based.'
Includes also returns with zero assets or assets not reported.
NOTE: Detail may not add to total due to rounding.

Figure C T op0766
e Se'tion:501
C
Qrganiz6floris Rankedby Total
Reivenue'~19'85,
[Money amounts are'.,'ih millions-of dollars]
i i~

Name

Total
'Revenue.

1 College Retirement Equities..,,
Fund

.$7,983-

i Teachers Insurance and Annuity
i-;~ Association of America.

6,034,

Teachers Insurance and Annuity
Association of America

i~ Kaiser Foundation Health Plan

3,495

Harvard College

Neif York City Health and
Hospitals Corporation

21016

Harvard College .

1,706

Kaiser Foundation Hospitals

1,6214 -'i

Stanford University,

1,098 i ~

i California Institute of Technology

1,085

il Yale University
Stanford University,
Columbia University Princ eton' University

University of Pennsylvania.
-American National Red Cross

X

1985 FINANCIAL CHARACTERISTICS,
Revenue
The programs operated. by.-nonpr6fit..charitable
organizations in support of-their exempt, purposes
generated $167.9 billion for. 11985.7his source ~of
revenue-2.'program: service revenue'.'--included tuition and.-Je6s -at. educational institutionisr.: hospital
patient care charges, .(whethdr.,paid by -patients or
thrpugh.-third-party epirhbursements),,.admission fees

collected by museums
h 7 o( community performing'aft'e'vents,
YMCA/YWCA
activity fed s, '~ancl piay.
rn, ents,,received'
Jor'
insurance
and - retkerridnt
,
,
c over age by sele' ptpd,.pe nsibri and anhuit f Unds.
Pr6ciraryi,s&Vice,revenue represented 63 pdidiifftbf
ioiaff,reven'up, Slightly less' than t h e ~- 66
i
percen
~ t
reportedjor 1983.

As -shown in, Figure E, the - smaller org'aniz aitions
relied on program service revenue,, i..er.,,fees',.l6ss
-

Nonprofit Organizations, 1985

55

Figure E
Components of Revenue, by Asset Size, 1985
Percentage
110
100
90

Under
$100,000

2

$100,000
under
$1,000,000

$1,000,000
under
$10,000,000

$10,000,000
under
$50,000,000

$50,000,000
or more

Other

0 Dues and Assessments
Program Service Revenue
Contributions
'Estimates should be used with caution because od the small number of returns on which they are based.
2 Includes also returns with zero assets or assts not reported.

than the larger organizations did. This source accounted for one-third of total revenue of the organizations with assets of less than $1,000,000, as
compared to one-half of the revenue of the organizations with holdings of between $1,000,000 and
$10,000,000, and over two-thirds for organizations
with holdings $10,000,000 or more.
Contributions comprised the same proportion, 21
percent, of total revenue as for 1983. This was the
most frequently reported type of support, shown on
four-fifths of the returns.This type of support was
most important to the smaller organizations, accounting for more than one-half of the total revenue
of organizations with assets of less than $1,000,000,
but decreasing to just 18 percent of the revenue of
organizations with assets between $10,000,000 and
$50,000,000, and 13 percent of the revenue for organizations with assets $50,000,000 or more.

Figure F shows that "direct" contributions were
evenly divided between $25.3 billion in Government
grants and $24.8 billion in direct public contributions.
(indirect public support totalled $5.7 billion.)
Goverrinent grants represented a greater proportion
of the total revenue of the smaller organizations. For
organizations with assets of less than $1,000,000,
these grants were 35 percent of total revenue and 62
percent of total contributions received. For organizations with assets of $10,000,000 or more, however,
Government grants represented just 5 percent of
total revenue. (This low percentage was because of
the predominant effect of the program service
revenue received by these organizations.)
Direct public support was 44 percent of the total
contributions. Generally, the organizations with
larger asset holdings benefited more from this type
of support. Organizations with asset holdings of

Nonprofit Organ izatflon&, - 1985

56

Figure F.-Contributions Received b~ Nonpro fit. Charita.ble OrganizMions,,by Asset Size, Reporting.Year 1985
[Money amounts aura in millions of dollam]
sset size

Total .... ......................................................... ........ ........................
Under $100,000 3.4..:............ ............................................................
$100,000 under $500,000 3 .............................................................
$500.000 under $1,000,000 .............................................................
$ 1.000,OW under $10:000,000 ..............................................
$10,000,000 under $50,000,000 ........................ ................................
M0,000,000 or more .....................................
.............................

Total
contributions

$55771
3:392
5,638
6,080
11,678
110,348
B.633

I

Contributions

Contributions
ived throug~
=
ndirecl support

Contributions
received hrough
Goverrunent
tl grants

(2)

(3)

(4)

$24,750
1,524
1,492
1,518
5,471
6,061
8,686

$5,699

$25,321
1,677
3,518
4,237
4,743
2,933
8,213

628
325
1,465
1,355
1,734

' Includes contributions, gifts, grants and beq6eits receivild directly from the: public.
~2 Includes contributions received indirectly from the public through solicitationcampaigns conducted by fundraising agencies.
3 Estimates should be used with caution be~ause of the small number of sample returns on which they are based.

4 Includes also returns with zero assets or as.sets,not reported.
NOTE: Detail may not add to total because of rounding.,

.
between $10,000,000 -And, $50'000'000 -: ed ported
.direct public support equallihg,59, perceht'bf total
'contributions, while those organizaii6iis,With holdings greater than $50,000,00.0 had Ahis type of support amounting to. 47.,percent ofto'Ial contributions.
In contrast, the organizations
, with assets less than
$1,000,000 reported direct- public support'comprising 30 percent of their contribu.tio'hs total.

Indirect public * iupiport.~ the revenue -received
through! solicitation, campaigns. '.conducted by
federated fundraising agenciesi ~was I 10-pe_
rcent7of
total contributions. The pp~cq~ta_ge' of total cbntributions ithat this support comprised did hot vary subsw6tiplly between different'tize organizations. *
Expenses

.''Expenses of nonprofit charitable.,orgahizations
including
, such classifications as salariesI and wages:
pdrisio n plan c6ntributions,oth6remplo yee'benefits,.
interest, an&rent,suoplies.and travel,Jotaled.$244.2
billion f6r'1 9.85'. The expenses' that were attributable'
to the specific program activities for which the organization was created and'"which were the basis of
the'tax exemption -represented 85 percent,of the
total.,, This was one percentage * point greater than
program service expenses had represented of total
expenses in 1983'. Salarie's"'and-'w'ag'es 'we're $78.2'
billion, one-quarter of total program expenses.
I .,management and general -expenses, which'pe rtained to'the overall Oriection of the organization
-rather than to specific programs, were $34.6 billion,
representing 14 percent of total expenses. Fundra.ising expenses and payments to affiliates together
comprised only 1 percent of total expenses. Payments.to affiliates we re payments to organizations
closely related - to" thei rep6hing',.a6ency, "-Such as
support and dues payments bylocal agencies to,
their State and national. agencies.
0rganizations with assets of $10,000,000 or more
~accounted for three-fourths of all expenses, even

though organizations' with , assets ' of less, Ahart.
$500,000filed.71 pprcent ofthe returns with expqne.s
reported. Table 3~presents detailed data on expe-hes.

Assets'and Liabilities
Land, buildings, and equ ipment represented',the
major asset, holdings of nonprofit
"
charitabld.-,or$1,413 billion, accounting for one-4hird
of, total assets..'..Tov. organizations with ass6t.s''of
$10,000,000dr,more'Jand buildings, and equipment
-represented-on'e'-'tlii_rd_.o
total-hoIdings'.-For--.
organizations with_~ aisse` ts . of -,.between. $1,0001.000
and $10,000,000, th'ey-.adcou'rft6cl for 43 percent.
However, for organizaiti6 ns Witft;,a-ssets $50,000,006or more,. investments'.in.securitie§
' '
was the, largest
single component of. assets:. "($90.6 billion)::,"For.,
smaller organizations-th6se with assets of less than
$500,000--cash and savingireipiesented 43 Oerc'e'nit
of their total., holdings (.s3.2 billion).

.1 m6rtgages and. other.' note's~ payab'e .;Were- th em,
argest" sin-ale :liability -. itern `916;2,' billion for 1985.
Organizations with assets $50,000,000 or more rep.resented 59 percent ($46.2,billion) of that total, and
organizations with , asset - holdings. between
$1.01,00.0,00011and $50,000,000-acccliunted for.an-ad-.,

'ditional 23 percent ($1, 8 billion),.,
The' balance sheet of ''a tax-exempt,, Section
501(c) (3), organization. does. not. have. an. owner's
equity secti on; instead earnings accrue to the net
worth /fund ' -balance section., The" net', wbrth/fund
balance
'
total for. these organizations was -$237.2
billion, 66 Oetcent of-total assets,for 1985.~ In exchange for tax exemption, the se organizations f,00it
' on invested cc~r)ital.,
the privilege of paying dividends
This is an important difference between the nonprofit
..Charitable. organizations and. for-profit commercial
entities [5]:
TYPES OF ORGANIZATIONS

Figures G, H, and I display information available.
on the -types of nonprofit charitable organizations

Nonprofit Organizations, 1985

57

ure G
Selected Financial Data by Major Type of Nonprofit Charitable Organization, 1985
Number of Returns 106,449

Assets $423.5 Billion

Revenues $268.4 Billion

Contributions Received
$55.8 Billion

Figure H.-Selected Balance Sheet and Income Statement Items, by Type of Charitable Organization, Reporting Year 1985
[All figures are estimates based on samples-money amounts are in millions of dollars]
Type of organization

Total, all charitable organizations ..............................
or religious-affiliated organization . .......................
Chu
Educational
rch
institution-7...................... I
.............
Hospital
.........
Governmental
* .......
unit....................
..............................................................
* - ... * ..... ... ........ * .
Hospital research organization ..........................................
Organization supporting a public college ..........................
Publicly~supported organization .........................................
Organization supporting charitable organizations ..............
Organization testing for public safety .................................
Type not reported ..............................................................

1

Total
assets

Total
liabilities

Total
nwenue

program
semice
rwenue

Total
expenses

(1)

(2)

(3)

(4)

(5)

$423,544.
3,201
1109820
35:877
,
2 052
1,587
4.894
88,015
76,924
189
985

$186,390
1,227
21 725
67:530
737
361
799
37,829
55,686
24
472

$268,390
2,999
51.184
115.239
1,961
803
2,095
70,789
22,703
141
471

$167,893
1,650
28,809
102,398
1,027
267
361
25,626
7,460
134
161

$244,214
2,941
42,350
107,914

1

1

1

1

1,866
718
1,519
66,174
30,203
123
406

' Churches are not required to file a Form 990. Most of the organizations in this category either filed voluntarily or misreported their type of organization. The estimate is, therefore, not inclusive of the majority
of religious organizations.
NOrE: Detail may not add to total because of rounding.

Nonprofit Organizations, 1985

58

Ins urance and Annuity Association, YMCA Retire-.
ment
, Fund, and Julliard Musical Foundation, had
nearly two-thirds of their total assets in investment
securities and only 5 percent in land, buildings, and
equipment.

that filed Form 990 for 1985. This information was
based on the section of the return that asked an
organization to supply a reason for its not being
classified in the "Iess-favored" tax category of private
foundation. (A private foundation is subject to an
excise tax on investment income and to certain types
of taxes for activities that are not allowed by the
Internal Revenue Code because it has private
sources of funding.)
Hospitals, educational institutions, and "publiCIY7
supported organizations" were the major categories
of nonprofit charitable organzations in terms of
returns, assets, revenue, and contributions received
i comprised of
(See Figure G). This latter group As
other qualified organizations that are operated for
purposes that are beneficial to the public interest and
that receive support from a broad cross-section of
the public. (Examples of this type of organization
included United Way campaigns, American Cancer
Society, community foundations, Corporation for
Public Broadcasting, and the Humane Society of
America.) Together, the assets of these three types
of organizations totaled $333.7 billion, their revenue,
$237.2 billion. They represented 79 percent and 88
percent-respectively, of the totals for-all-the nonprofit-charital~le organizations

As would be expected, program service revenue
was the principal source of revenue for hospitals (89
percent of total revenue) and also for educational
institutions (56 percent), but it was only 36 percent
for publicly-supported organizations. These latter
organizations derived one-half of.their total revenue
from contributions. Figure I details the types of contributions received by the major types of charitable
organizations. Nearly two-thirds of all contributions
was received by the publicly-supported org*anizations, with Government grants and direct public SUP7
port comprising 88 percent of their contributions
total. For these organizations, the ones with assets
of less than $10,000,000 accounted for two-thirds of
the contributions received, although they accounted
for 98 percent of the returns filed. Educational institutions received' ohe-fourth of their total * revenue
through contributions. Hospitals, on the other hand,
depended on contributions for just 2 percent of total
-revenue.
SUMMARY

Hospitals accounted for 43 percent of total
revenue and 32 percent of total assets but only 4
percent of the number of returns. While publicly-supported organizations comprised 69 percent of the
total returns filed, they accounted for only 26 percent
of total revenue and 20 percent of asset holdings.
Educational institutions accounted for 11 percent of
returns but ranked second in terms of assets with 26
percent [6].

For 1985, nonprofit charitable organizations
reported total revenues of $268.4 billion. Of that, the
fees collected for program services--those activities
conducted in support of the purpose for which tax
exemption was granted--accounted for 63 percent.
Asset holdings were $423'.5 billion, of which land,
buildings, and equipment accounted for 34 percent
of the total.

The largest asset holdings for these three major
types of organizations were land, buildings, and
equipment, representing 46 percent of hospital assets, 40 percent of the assets of educational institutions, and 34 percent of the assets of publicly-supported organizations. In contrast, organizations that
supported public charities, of which examples included College Retirement Equities Fund, Teachers

Contributions were $55.8 billion. This source of
revenue was particularly important to organizations
with smaller asset holdings; those with holdings of
less than $1,000,000 depended on contributions for
one-half of their support. Expenses totaled $244.2
billion, of which 85 percent was in support of the
program services that formed the basis ' of, the
organizations' tax exemption.

Figure I.-Contributions Received, by Major Type of Recipient Nonprofit Charitable Organization, Reporting Year 1985
(All figures are estimates based on samples-money amounts are in millions of dollarsl
Total contributions
re"Kvd

Direct support

Indirect support

Gowntment grants

Type of organ ization
Amount

Total. all charitable organizations
Educational institution ............................
Hospital
...........................................
Publicly-supported organization .............
Organization supporting public
charities ................................................

Po='a

Amount

Poo-=ge

Pe.='s
(6)

(7)

(a)

100.0
8.1
3.1
72.8

$25,321
6,268
751
16,725

100.0
24.8
3.0
66:1

5.3

263

1.0

(1)

(2)

(3)

$55771
12:310
2,641
34,833

100.0
22.1
4.7
62.5

$24,750
5,580
1.712
13.960

(4)

22.6
6.9
72.8

$5,699
462
179
4,148

2,2§0

4.1

1,728

5.3

299

Amount

Percentage
01 total

Amount

Nonprofit Organizations, 1985
A total of 106,449 returns were filed, with publiclysupported charities accounting for 69 percent of the
total. Hospitals, as a group, led in both revenues
and assets.

Figure J.-Coefficlent of Variation for Number of Returns
Determined for Specified Asset-Size Classes

DATA SOURCES AND LIMITATIONS
The statistics in this article are based on a sample
of Tax Year 1985 Form 990, Return of Organization
Exempt from Income Tax, filed by organizations classified under Internal Revenue Code section 501 (c)(3)
and having accounting periods ending December
1985 through November 1986. Forms 990-PF filed
by private foundations under section 501 (c)(3) were
excluded. Calendar-year filers represented 44 percent of the population, while 56 percent of the noncalendar-year filers had accounting periods ending
in June. The sample included 48 "group returns" [7].
The estimates of nonprofit charitable organizations were based on a random probability sample of
1985 unaudited information returns stratified by
asset level.The sample was drawn from a multi-year
sample frame of 123,501 organizations based on the
latest return filed by each. Consequently, the sampling frame of 123,501 organizations included some
whose most recent return filed was for a year prior
to 1985. The rates in the sample design ranged from
.0021 for returns with assets of less than $500,000
to 1.00 for returns of organizations with assts of
$10,000,000 or more. A sample of 6,526 returns was
drawn from the frame, and either a 1985 return was
secured or a determination was made that there was
no 1985 return. For the final study sample, to compensate for the fact that not all 1985 returns were
secured, the sample weight. was increased for the
asset classes under $10,000,000. For returns of
organizations with assets of $10,000,000 or more, all
of which were to be selected, prior-year returns of
the same organization were substituted in some
cases and, in other instances, a weight of slightly
more than one applied to compensate for other
cases in which neither the current or prior year
returns was located.
Because the data in this article are estimates
based on a sample, they are subject to sampling and
nonsamping error. To use the statistical data properly, the magnitude of the sampling error should be
known. The size of the sampling error is estimated
by the approximate coefficients of variation (CV's) as
shown in Figure J. The approximate CV's shown
here' are intended only as a general indication of the
reliability of the data. For a number other than those

59

Coefficient
Of
variation

Under
$500.000
or blank

$500,000
under
$2,500,000
(2)

(3)

0.025
0.050
0.075
0.100
1
0. 50
0.200

80,800
61,600
44,100
31,600
17,400
10,700

17,600
13,700
10,000
7,200
4000
2:500

5,300
2,600
1,400
800
400
200

1

1

$2.5W.000
$, under
0,000,000

shown below, the corresponding CV's can be estimated by interpolation.
NOTES AND REFERENCES
Ill

See Hilgert, Cecelia, "Nonprofit Charitable Organizations, 1 983," Statistics of Income Bulletin,
Winter 1985-86, Volume 5, Number 3.

[2]

The total number of tax-exempt organizations,
including those not required to file Form 990,
was obtained from the Internal Revenue Service
Exempt Organizations Business Master File,
Monthly Exempt Organizations Statistical Summary, unpublished tables.

[3]

See Riley, Margaret, "Private Foundation
Returns, 1985," Statistics of Income Bulletin,
Summer 1989, Volume 9, Number 1.

[4]

All inflation-adjusted figures cited in this article
were derived using the Gross National Product
Implicit Price Deflator, 1982 = 100, calculated
by the U.S. Department of Commerce, Bureau
of Economic Analysis, and published in the
Economic Report of the President, 1989.

[51

For additional information, see Gross, Malvern
J., Jr., and Warshauer, William J., Jr., Financial
and Accounting Guide for Nonprofit Organizations, 3rd ed., John Wiley & Sons, 1983.

[6]

See Mahler, Susan, and Skelly, Daniel F., "Nonprofit Charitable Organizations: A Decade of
Change (1975-1985)," Statistics of Income and
Related Administrative Research: 1989, U.S.
Department of the Treasury, Internal Revenue
Service.

[7] A parent organization could file a return for

affiliated organizations that were subject to the
parent's control and were tax-exempt under a
current group exemption letter. All the organizations on a group return had to have the same
accounting period.

Nonprofit Charitable'Org'aniiationsi 1985

60

Table l.-Rieturns of Tax-Exempt Section 501(C)(3) Organizations: Selected Incorhe and Balance Sheet Items, by -Size of
Total Assets, 1985
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Size of total assets
Items

Total
Un= 2.3
$100,.,

Returns of section 501(C)(3) organizations . ...........
Total assets .............................. :............................
Cash (non-interest bearing):
Number of returns ...........................................................
Amount ...........................................................................
Savings and temporary cash investments:
Number of returns ..........................................................
Amount ...........................................................................
Accounts receivable (net):
Number of returns ......................... ................................
.Amount ...........................................................................
Pledges receivable (net):
Number of returns .................................
...............
Amount ........................................ ~% ......................
Giants receivable:
Number of returns ......................................... ................
Amount ...........................................................................
Receivables due from officers, directors, trustees
and key employees:
Number of returns ..........................................................
Amount ...........................................................................
Other notes and loans receivable (net):
Number of returns ..........................................................
Amount ............................................................................
'Inventories for sale or use:
Number of returns .................... .....................................
~Amount ....................................... ............ ......................
Prepaid expenses and deferred charges:
Number of returns ..........................................................
Amount ................. : ............................ : ............................
Investments-securities:
-Number ovreturns~~__..............................
Amount .............................................................. ...........
Investments-land, buildings and equipment
(minus accumulated depreciation):
Number of returns
..... ... .................... ........................
. . ............ .
Amount ...................................................
Investments-other:
Number of returns ..........................................................
Amount .......................................................
...........
Land, buildings, and equipment (minus
accumulated depreciation):
Number of returns ................................. ........................
Amount ...........................................................................
Other assets
Number of returns ............................ : .............................
Amount .............................................. i
................
Total liabilities ......................................................
Acco6nts payable:
Number of returns ..........................................................
Amount ..........................................................................
Grants payable:
Number of returns ..................................................
Amount
..................................................................
Support and revenue designated for future periods:
Number of returns ..........................................................
Amount ...........................................................................
Loans from officers, directors, trustees and key
employees.
Number of returns .......... I...............................................
Amount
:..................................... _ ....................
Mortgages and other notes payable:
Number of returns ...............................
..................
Amount ........................ .................................... ..........
Other liabilities:
Number of returns.: ............................... ........................
Amount .......... : ................................................................
Total tund balance/net worth (120Y):
rNumber of returns ............................................................
Amount .............................................................................
Total liablilties,and fund balances/net worth:
Number of returns .............................................. :.............
Amount ............. ...............................................................
Total revenue:
Number of returns ............................................................
Amount., ..........................................................................
Total contributions received:
Number of returns ....................... ..................................
Amount ...........................................................................
Contributions received from direct public support:
Number of returns ............... ........................................
Amount .........................................................................
'Contributions received from indirect public support:
Number of returns ........................................................
Amount ............................ : ............................................ 1
Footnotes at end of table.

$100.000
$ u nde ' 3
51301000

$500.000
.1 under
.000.000

$1,000,000
$1 und er
0,000,000

$10,000.000
un d o,
$S0,000,000

$50,000.000
or more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

106,449
423,544,289

46,056
1,479,862

29,088
6,074,793

9,450
6,704,112

16,589
53,191,111

3,777
85,813,060

1,489
270,281,351

88,948
9,529,486

37,330
306,172

25,210
701,668

8.297
565.843

13,960
1,314,080

3,016
1,597,145

1,136
5,044,579

75,559
37,321,380

30,058
587,926

21,331
1.632,274

7,260
1,135,129

12,730
7,219,825

3,020
8,069,952

1,161
18,676,275

61,682
28,582,382

18.422
125,397

11,150
631,081

5.992
630,987

11,431
2,762,441

3,298
7,464,554

1.388
16,967,921

5,093
4,308,883

485
11,209

485
41,765

346
40,565

2,714
1,387,535

727
1,457,532

337
1,370.277

6,701
2,310,367

1,639
42,222

970
48,753

1,383'
171,868

1,653
745,022

468
521,043

288
781,458

2,734
.517,512

485
4,152

1,454
11,619

115
3,174

373
14,375

191
72,685

115
411,508

16,068
9,471,027

2,424
28,697

4,363
264,783

2,S35
111,280

4,291
1,355,338

1,654
2,027,800

_800
5,683,128

21,677
3.136,1456

4,363
19,685

4,848
106,212

2,766
82,368

5,922
450,018

2,575

~1,203
1,589:901

33.588
3,161,384

6,302
7,181

9,696
72,949

4,264
.60,972

9.364
324.963

2,768
768,443

1,194
1,926,876

-

15,416- -485116,915,993
251

1,939- -2,074-- - ---7%432- -2,460-324,657
613,396
8,946,655
16,408,667

~1,02590,622,367

8904
7,425:487

1,939
9,775

2,909
218,964

1,037
276,654

1,964
1,442,655

722
1,761.064

332
,
3 716,375

7,320
30,406.604

485
5,202

1,454
254,493

807
151,795

2,669
1,889,039

1,235
3,571.M

670
24,534,851

'62,929
143,335,753

19,392
324,358

17,938
1,661,489

7,030
2,643,248

13798
22,857:699'

3,395
35,694,465

1,377
80,254,494

37,370
27,121,562
186,389,508

10,666
7,631
998,857

7,272
104,080
1,978,533

5,301
216,831
2,357,913

9,861
2,481,465
20,259,930

2,988
5,610,212
32,497,825

1,282
`18,7bl,343
'128,ii(I,449

64,574
24,317,829

21,331
491,371

16,968
588,219

7,606
606,693

13,691
3,310,028

3,534
5,295,500

1,443
1 4,026,017

3,482
2,901,022

485
211

970
76,066

461
34,297

1,113
446.937

324
812,140

129
.1,5~1,371

12,919
5,247,044

2,424
20,709

4,363
158,541.

1,613
281,037

3,497
1,517,398

754
1,674,225

268
1,595,134

3,216
.357,210

1,454
4,928

1,454
.28,799

115
576

124
68,788

51
84,582

17
169,537

31,975
78,196.369

6,302
276.701

8.242
893.018

4,725
1,000,659

8,939
11,769,482

2,601
18.044,597

1.166
46:211,912

40,179
75.370,032

13,574
204,938

8,726
233,889

4,840
434,650

9,049
3,147,297

2,764
6,586,781

1,226
64,762,477

105,941
237,154,778

45,571
481,004

29,088
4,096,259

9.450
4,346,199

16.474
32.931.180

3.773
53.315,235

1,485
141,984,901

105,479
423,544,288

1,479,862

6,074,793

9,450
6,704,1 ~ 3

16,589
53,191,110

3,777,
85,813,060

1,489
270,281,351

106,449
268,389.632

46,056
6,246.775

10,664.649

9,450
10,116,752

16,589
34,596,728

3,777
58,463,873

1,489
148,3 0.855
?

84.067
55;770,719

35,875
.3,392,202

22,301
5,637,893

8,067
6,080,384

13,222
11,678,417

3,275
10,348,427

76,266
24,750,168

31,512
1,523,549

20,846
1,491.669

7,260
1,W 764

5,470,695

3,077
6,060.907

1 .318
18.633,395
,- .
I
1,211
~8,685,583

22,134
5.699,416

7.757
191,778

6,787
628,348

668
1,354,896

333
1,734,512

2190
'
3

4,400
1,464,547

1

61

Nonprofit Charitable Organizations, .1985
Table l.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Selected Income and Balance Sheet Items, by
Total Assets, 1985-Continued

Size of

[All figures are estimates based on samples-money amounts are in thousands of dollars)
Si.0 of total assets
Items

Total
Under 2,3
$100'.000

Total revenue (continued):
Government grants:
Number of returns .......................... .... . ........................
Amount .........................................................................
Program service revenue:
Number of returns ..... .....................................................
Amount ............ ..............................................................
Membership dues and assessments:
Number of returns ..........................................................
Amount .............................................................. I............
Interest on savings and temporary cash investments:
Number of returns ..........................................................
Amount
.................................................................
Dividends and interest from securities:
Number of returns ..........................................................
Amount .......................................................................
Net rental income (loss):
.... ...
Number of returns ................... ... .............................
Amount .................................... ...........................
Gross rents:
Number of returns ................ ........................................
Amount ................................................... .....................
Rental expenses:
Number of returns .................... ....................................
Amount ........................................................... ............
Other investment income (loss):
..............
Number of returns ..........................................................
Amount ............................................................
Total gain (loss) from sale of assets:
Number of returns ..........................................................
Amount ...........................................................................
Gains (loss), sales of securities:
Number of returns ..................................... ..................
Amount .........................................................................
Gross amount from sales:
Number of returns .................. ....................................
Amount .......................................................................
Cost or other basis and sales expenses:
Number of returns ......................................................
Amount ........................................................... ...........
Gain (loss), sales of other assets:
Number of returns ............................................. I ..........
Amount .........................................................................
Gross amount from sale of other assets:
Number of returns ......................................................
Amount .......................................................................
Cost of other basis and sales expenses:
Number of returns ........................................ I .............
Amount .......................................................................
Net income (loss), fundraising:
Number of returns ..........................................................
Amount ...........................................................................
Gross revenue:
Number of returns ................ ........................................
Amount .........................................................................
Direct expenses:
Number of returns ...................................... ..................
Amount .........................................................................
Gross profit (loss), sales of inventory:
Number of returns ..........................................................
Amount .................................................... ......................
Gross sales minus returns and allowances:
Number of returns ................................... ....................
Amount .........................................................................
Cost of goods sold:
Number of returns ........................................... .............
Amount .........................................................................
Other revenue:
Number of returns ................................ ..........................
Amount ...........................................................................
Total expenses:
Number of returns ................................................. . ..........
Amount .............................................................................
Program services:
Number of returns ............................................. .. .. .........
Amount ...........................................................................
Fundraising:
Number of returns ........................... .. . ............................
Amount ...........................................................................
Payments to affiliates:
Number of returns .................................... .. . ..
Amount ..........................................................

$100,000
-sw,
under 3
000

$500,ODO
$, under
.000,000

1

$1,000,000
$1 under
01000,000

$10,000,000
under
$50,000.000

$50.000,000
or more

(1)

(2)

(3)

(4)

(5)

(6)

30,308
25,321,134

13,090
1,676,875

7,757
3,517,675

3,688
4,237,285

3.856
4,743,175

1,265
2,932,625

652
8,213,300

65,732
167,893,094

26,664
2,129,924

17,453
3,681,371

6,223
3,277,562

10,974
17,653.495

3,102
40,926,963

1,317
100,223,779

27 .517
3,751,104

15,029
252,552

6,302
516,196

2,305
158,988

3,385
1,188.322

391
633.777

105
1,001,269

81 ,248
4,502,911

33,451
62,671

22,786
147,596

7,952
143,012

12,926
762,328

2,978
1,037,807

1,156
2,349,497

15 ,979
7,689,457

970
641

3,878
41,013

2,074
46,110

6,290
740,192

1,944
1,193,753

823
5.667,748

12,555
612,747

1,454
45,464

3,394
-10,842

1,729
12.190

4,125
246,898

1,250
100,952

604
218.086

12,547
1,485,258

1,454
141.979

3,394
18,371

1,729
38.182

4,114
519,963

1,254
244,317

602
522,446

6,291
872,510

1,454
96,515

1,454
29,212

461
25,992

1,923
273,065

646
143,365

353
304,360

3 ,452
1,739.031

485
439

970
1,646

230
3,394

1,037
122,131

469
182,879

261
1,428,543

16 ,460
7,233 ,460

1 , 939
6. 531

3,878
27 ,505

1,959
17 ,410

5,652
401,736

2,059
949.722

972
5,830,556

11 , 636
6,458,279

1 ,454
6,251

2,909
22,491

1,152
22.453

4,085
336,266

1,428
805,472

607
5,265,346

11,598
53,884,912

1,454
16,325

2,909
179,164

1,152
172,553

4,075
2,465,057

1,409
7,313,099

599
43,738,715

9 ,559
47,426.633

970
10,074

2,424
156,673

922
150,099

3,566
2,128,791

1,191
6,507,627

487
38,473.369

6 ,678
775,181

485
280

970
5,014

1,152
-5,044

2,461
65,471

1,027
144.250

583
565,210

6,398
1,790,4B3

485
720

970
7 ,714

1 ,037
15 ,698

2 ,473
357 , 152

908
328,112

525
1,081,088

4,410
1,015,302

485
440

485
2,699

807
20,742

1 ,390
291,681

787
183,861

456
515.878

22,342
1,027,831

13 ,090
170,912

5,333
265,535

1,268
83,224

2,239
371,440

313
85,693

100
51,028

22,489
1,701,940

13.090
346,148

5,333
383,695

1,383
130,048

2,250
614,531

325
139,369

108
88.149

16,278
674,108

8,726
175,236

4,363
118,159

1,037
46,824

1,770
243,091

282
53,677

99
37,122

14 ,216
3,953,446

3 , 878
39,433

5,333
160,048

1,498
40.454

2,436
492,969

742
1,315,995

329
1,904,548

14 ,214
7,218,473

3, 878
148,001

5,333
471,834

1,498
214,457

2,436
1,006,136

741
2,205,312

328
3,172,733

13,293
3.265,027

3,878
108,569

4,848
311,786

1,498
174,003

2,092
513,167

669
889,317

308
1,268,185

45,826
14,215,793

14,544
145,998

14,059
196,682

4,379
254.024

9,070
938,799

2,653
1,687,905

1,121
10,992.385

105,215
244,214,146

45,571
6,206,511

28.603
10,495,551

9,334
9,700,828

16,455
31,917.324

3,764
53,480,945

1,487
132,412,987

100,497
206,594.040

42,662
5.013,830

28,118
8,807,915

8,989
8,229,789

15,654
26,372,398

3,621
43.496,534

1,452
114,673,575

27,531
2,226,224

9,696
219,270

7,272
109,548

3,111
117,704

5,329
418,656

1,482
580,784

641
780,262

3,697
810,768

1,454
33.158

970
35,275

230
18.701

845
152,146

128
297,768

70
273,720

1 Excluding Private Foundations.
2 Includes zero assets or not reported.
3 Money amounts in this column should be used with caution because of the small number of sample returns on which they are based.
NOTE: Detail may not add to total due to rounding.

Nonprofit Charitablis Or'&niiation IS:1 085.

62

Table 2.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Selecte~ Income-and Balance Sheet ltierfi*.'b~ State.
1985'
[All figures are estimates based on samples-money amounts.are in thousands of dollars)
Selected receipts
Number of
returns

state

.
pit ect public: support

Total contributions
received

Total
nnrenue

Indirect public support

Number Of
return a

Arnotma

Number Of
returns

A-m.

Number'ot
returns

(1)

(2)

(3)

(4)

(5)

(6)

.(7)-

United States, total ..........

106,449

268,389,632

84,057

.55,770,719

76,266

24,750 168

22,134

Alabama ............. :........................
Alaska :
: ...............................
Arizona ........................................
Arkansas ................ ....................
California .....................................

.888
525
263
953
12,214

2,257,332
156,354
1,790.502
1.289,630
28,865,873

710
40
221
443
8.582

378,384
.
48,774

592
27
207
430
7,276

137,744
29,314
154,861
11~,6052.926,144.

33
1
19
140
1,631

Colorado ......................

3,033,472
4,599,438
777,761
6,363,245
9,948,046

1,315
1,393
29
2,256
3.486

1,303
1,390
28
1,271
3,444

314,004

Connecticut ....................... ..........
Delaware ............
District of Columbia........ ...............
Florida .................... ....................

1.350
1,893
32
2,393
4,073

Georgia ............................ ..........
Hawaii .......................... ..............
Idaho..: ......................... ..............
Illinois ..........................................
Indiana .........................................

1,335
402
146
4,595
4,023

4,143.138
987,165
604,021
15,348,396
5,732,313

1,163
274
135
3.729
3.344

1,073,932
344.226
319.985
3,657,150

1,151
273
134
3,694
2,346

Iowa ................ ...........................
Kansas .......................... .............
,
Kentucky .....................................
Louisiana .................................. Maine ..........................................

1.270
.732
928
714
1,080

1,867,324
1.463,715
2,048,871
2,284,838
981,726

1,223
726
755
688
1,059

219,374
182,902
305,466
567,202

Maryland
................ ...........
Massachusetts ........... .................
Michigan... ..................................
Minnesota
Mississippi ............... ...................

2.967
5,056
4,444
1,516
6981

3,501',952
15,299,534
9,397,848
3,714,138
1,135,430

1,354
3,871
2.89~
1.476
692

289.160
4,335.445
1,j1 1,891
1,024,208

Missouri ........................... ...........
Montana
...............................
Nebraska .....................................
Nevada ...............................
New Hampshire ..........................

2,790
81
11,436
3,069
170

7,261,965'
568,337
45,226,470
5,072.947.
7791,656

2,584
66
9,520

Ohio ....................
Oklahoma ....................................
Orebon:.......................
...........
Pennsylvania ...............................
Puerto.Rico ................ : ............
.
Rhode Island.. .............................
South Carolina ............................
South'Dakota ..............................
Tennessee ............. ............. __
Texas
......................................

6,181
1,708
2,286
6,049
11

1.405,661
2.042,101
1,929,316
20,395,716
124,613

702
93
412
2,079
4,776

Utah ............................................
Vermont ......................... .............
Virginia
.................. ..............
shington .................................
st Virginia ...............................
Wisconsin ....................................
Wyoming .....................................
. ..... ...

........

ootnote(s) at end of table.

512,103
768,025
42.470
2,083.363
3,083,541

1,165,854

175,336.

2,289
6,121,352
1,163
_____45- -3981977- ___34
80
936,109
73
25
181,058
25
298
1,023,478
285

New Jersey ....................
New Mexico ................................
New.York .....................................
North.Carolina .......... ..................
North Dakota ...............................

Foreign 3 ....

390,085
196,407
5,454,065

1

An unt

(10)

30,ift

25,321,134

28,301
1.023
7,987

1~38
29
144

35,685
538,575

38
2,824

256
41
5
1,106
1.007

89095
12:892
1,054
.274,900

28
558 .
10
79

389,912

1,444

212,338
18,436
227,237~
45,117
1.989,347
.
.1 woos
215.177
1 3.600,
.1.216,517
1,743,890

498,900
68,676
81,532
1,14~,993
5501,759

293
14
12
1,437
1,037

68,404
5,666
1,531

297
135
119
1,983
2,076

566,628
269.884
236,923
2,189,297
576,007

1,220
-715
265
570
1,058

150,851
108,177
247,420
106,236
29,795,

32
58
33
18
491

43
165
533
620
499

57,565
54, 947
47,592
448,708
12,993

1,342
3,854
2,889
1,462
664

202,944
1,315,526
601,331
510,461,
97,614;

28
655
1,297
267
487

107
11~430
1,546
295
178

7.1,332
2,996.924
408,108
'350.558
45,207

413,756
8.799
156,112
58,258
149,900

212
3
18
10
119

193,966
.
618
5,079

228
6
28
10
135

442,075
- 3,443.
13,105
1.388

215,969
3,433

959
18
4,214
1,281
3
1
2.2 39
624
509
978

405,934'
1
16,219
3,183,579
534,658
538

539,957
37,816-,
591,946
949.740

319,859
36,089
10,958
19,778
10,454
12,258
11.528
14,884
2~,994
302,452
163,190
32,515

726
1,986

2,554
62
9,210
2.406
157

463,191
26,212
4,077,369
756,701
64,589

910
5
1.727
642
2

4,982
1,438
1.653
4.783
10

2,421,894
505,347
355,239
3.042,207
1

3,971
1,436
1,647
4.735
10

2,436
22
619
1,239
0

310,495

61,539

920,820
233,673
280,412
1,867,552
12

1,437,007
1,086.741
871,671
3,908,037
10,247,272

700
82
'399
1,938
3,768

271,897
103,064

687
77
399
1.935
3,145

84,564,
67,364
31,871
419,196
1,303.396

48
28
11'6
616
1,545

75,726
5,192

132
635
1,683
2,688
691

1.102,016
302.632
5,541,774
3,959,111
1.358,452

130
.625
1,637
1,683
.663

14
623
1~125
1,175
533

16,264'
.16,442
963,669
200,114
36,358

0
2
46
628
19

1,381
26

3,545,083
56,943

1,131
15

8,669

1.104
15

189,029
8,638

681
0

143

3,913,076

119

2,037,461

92

415.5k

45

42,518
632.748

189,401
24,761
1.834,386
561,117
163,667
283,877
1
-1

knourm

5,699,416

1.085,094
45,865
8,841.350
1,443,704
67,166

2,290.987

Number of
returns
(9)

1,049,796
1,145
___1 2-.860- ____34174,296
71
60.372
14
175.771
283

2,536
157

Gmernment grants

1,580,402
152,346
2,039

10

1,190.579
261 , 837
69,313
988;399
" .. :61,526

171
42
25
30
849

111 ,607
30 ,507
~, 8,971
121 ,096
741,482
.

126'
493
695
531
139.

171.*137
tr8.198
804A0
348:956
1 24.140

62,988
(2)

74

31,859
31

52,749

69

~ I ', _-,'1,569,152

9.836
5.514
186.255
(2)

1,675
92,456
246.110

121
66,537
12,046
3,170

Nonprofit Charitable Organizations, 1985

63

Table 2.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Selected Income and Balance Sheet Items, by State,
1985 '-Continued
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Selected expenses

Selected receipts--cwtinued

State

Membership dues and
assiessments

Pingram service revenue
Number of
returns

Amount

Number of
returns

Amount

(11)

(12)

(13)

(14)

Fundraising

program semice
Total
expenses

Number of
returns

Amount

Number Of
returns

Amount

206,594,040

(17)

(15)

United States, total ..............

65,732

167,893,094

27,517

3,751,104

244,214,146

100,497

27,531

2,226,224

Alabama...................................... - Alaska ..............................................
Arizona ............................... .............
Arkansas ..............
......................
California ..........................................

858
28
215
940

25
488
22
252
3,500

14,123
18,738
8,769
16,414
552,456

2,156,153
140,829
1,694,798

6,305

1,645,597
62,938
1,226,425
928,415
20,448,731

1,177,137
26,277,709

887
524
240
952
11,320

1,853,397
118,218
1,405,707
942,994
22,788,085

40
11
30
133
2,286

7,763
1,181
19,411
7,395
307,829

Colorado ............................. ...........
Connecticut .................. ...................
Delaware...... ....................................
District of Columbia ..........................
Florida ......................
.............

349
1,629
28
1,815
2,703

2,074,896
3,076,495
506,581
3,126,818
5,826,814

120
527
14
283
1,015

14,517
79,225
14,435
518,971
47,984

2,753,214
4,057,889
645,325
5,892.757
9,180,362

863
1,889
32
2,378
4,036

2,275,130
3,471,008
516,774
5,169,873
7,616,089

288
833
6
1,154
603

30,119
62,266
2,488
69,287
54,349

Georgia .............. ............... .............
Hawaii ................................. ............
Idaho .............................................. Illinois ...............................................
Indiana
........................ ..........

415
283
30
2,868
2,785

2,427,391
461,444
223,433
9,933,704
3,887,918

193
2
0
225
538

123,769
5G4
o
124,716
56,221

3,643,292
894,628
564,895
14,025,030
5,124,701

1,322
401
146
4,569
4,009

3,098,063
657,531
511,395
12,148,814
4,187,385

226
140
6
1,884
1,103

31,078
10,261
892
109,957
40,554

Iowa .................................................
Kansas ............. ............. .................
Kentucky ..........................................
Louisiana ...............- ........................
Maine ............................................. -

747
232
293
94
583

1,407,290
1,112,566
1,561,129
1,418,540
782,080

129
24
499
23
486

51,741
15,147
7,175
29,874
2,290

1,691,843
1,309,693
1,842,637
2,176,073
886,454

1,268
732
418
712
595

1,298,216
1,132,590
1,608,023
1,716,987
697,848

555
519
35
18
20

14,165
6,869
11,495
5,362
3,649

Maryland ..........................................
Massachusetts .......................
Michigan
.................................
Minnesota ........................................
Mississippi .................................. ..

1,846
3,176
2,770
1,371
90

2,533,350
8,201,630
7,208,901
2,279,031
782,210

2,094

337,807
83,340
221,290
20,392
2,263

3,180,581
13,139,972
8,653,522
3,320,131
1,049,344

2,466

2,496,598

4,932
4,437
1,514
698

11,211,256
6,814,113
2,991,035
943,114

88
873
1,360
308
25

16,031
97,733
47,114
31,117
3,019

Missouri ............... ............................
Montana....... ...............................
Nebraska .....................................
Nevada ..................... . .....................
New Hampshire ...............................

1,522
35
41
25
159

4,355,578
365,874
617,180
104,736
662,896

649
1

88,390
37
4,834
39
18,731

5,383,045
387,355
797,182
132,124
871,711

1,781
35
80
25
297

4,536,585
337,958

229
4
47
3
133

25,596
2,116
13,569
129
16,188

New Jersey
............ - .................
New Mexico
..............
New York ...........
........................
North Carolina ....... ..........................
North Dakota ................................. -

2,119
56
7,752
1,914
44

4,960,180
394,491
20,368,577
3,117,146
672,027

1,021
1
3,841

58,452
48
445,045
11,904
226

6,582,313
498,887
42,682,613
4,560,708
688,785

2,741
68
10,288
3,068
55

5,134,391
368,508
38,098,696

977
23
3,930
324
14

55,455
790
452,207
26,021
1,635

Ohio .................................................
Oklahoma ....................................
Oregon ............ ................................
Pennsylvania ....................................
Puerto Rico ......................................

2,484
822
1,306
4,675
11

7,686,305
1,156,668
1,437,691
15,370,967
62,247

2,048
617
15
2,026

125,888
21,254
3,762
94,999
(2)

10,016,446
1,823,080
1,799,892
18,786,919
116,003

5,668
1,689
2,285
5,961
11

8,002,108
1,441,416

1,861
1,005
521
2,096

102,826

0

45,566
11.6,32
17,042
265,947
o

Rhode Island ............. - .....................
South Carolina .................................
South Dakota
........................ Tennessee ........................................
Texas
..................................

563
75
401
2,044
2,265

854,584
827,578
729,995
2,751,962
6,264,475

657
23
230
972
1,373

54,486
12,246
22,648
16,227
182,433

1,171,878
963,417
815,521
3,519,204
9,073,236

692
90
412
2,065
4,616

1,007,434
712,092
698,333
2,944,403
7,442,057

159
26
128
306
1,036

8,608
5,244
3,952
38,355
96.505

Utah ............................. ...................
Vermont ............................................
Virginia ........... __ .....................
Washington
............................
West Virginia ....................................

130
624
1,470
1,711
190

689,331
239,013
2,924,180
3,151,480
997,696

0
1
51
618
496

o
29
93,807
7,311
9,923

1,002,875
288,803
4,939,332
3,740,152
1,263,182

131
633
1,667
2,685
689

937,949
224,155
3,924,411
3,034,789
1,132,878

1
501
294
524
506

674
1.551
70,018
15,755
5,954

Wisconsin .........................................
Wyoming ................................ __ .....
3
Foreign

732

2,782,192
27,145

289
0

29,822
(2)

3,253,821
42,287

1,261

2,648,373
38.857

286
2

23,876
183

2,645,710

50

Footnote(s) at end of table.

13
98

1

1,176,573

1;208
393
126
115

5
1
128

16
116

0

1

23

1

86,394

1

3,534,409

671,254
103,480
649,003

4,110,922
592,130

1,561,378
15,821,697

26
1

134

1

1

30,271

Nonprofit Charitabie Organ iz'a'tio'ng ;A 985

64

Table',2. _'Aeiu'rns'6f Tax-Eiempt_ Section 501 (C)(3) Orgainikations': Selected Income and Balafidi.Sheei Items, by StMe,
1985 -Continued
[All figures are estimates based on samples-money amounts are in thousands of dollars]
information items
Total liabilities and fund
balance/net ~nh

Total assets

State
Number of
returns

Total
liabilities
Amount

Number of
Mums

Amount

(20)

(21)

(22)

(23)

(24)

United States, total ..............................................................

105,479,

'423,544,289

186,389,508

106,449

423,544,288

Alabama ................ ..... : .......... ..... ... ....... .......a..........................................
Alaska .........................................................
... ..... .. I. ...... ... ........................
Arizona ................................ .................... ............................................ .....
Arkansas ................................. ........... .......... .............. ... ................ . .........
California.........................................................................................................

888
525
263
953
11,729

3,219,111
450.788
2,647,535

888
525

3.219,112
450,788

2,133,676
35,338,635

1,567,559
266,253
1,681,747
753,164

Colorado ........................................................................................ 1 ................
Connecticut
Delaware
" -* . ......
..
.. .....
"' '* .. ..... * ....... .. .. . .. *
District of..Columbia
... .... .... **...............
-* I........................................................................
"' '**
......... . ..... .* .. ......... ... ......
Florida.............................. ................................ .............................................

1,350
1,893
32
2,393
4,073

4,266,629
10,200,195
1,876,497
7,847,750
13,176,175

1,763,264

Georgia ...........................................................................................................
Hawaii....
Idaho ...............
... ... . .........
Illinois .......................
.. .. .. . ....... " -Indiana ................................
.. ...... I.............................................................................
. ...... . .... . . ......... .

1,335
402
146
4,595
4,023

6,380,303
2,073.588
634,545
20.864,363
8,414,805

1,624,167
555,326
237,464
7,805,152
3,277,851

Iowa ....................................................... .......................... .............................
Kansas ............................................................................................................
Kentucky ......................................................................... ............ ...................
Louisiana .........................................................................................................
Maine ................... ............ _: ................................ ..........................................

1,270
732
928
714
1,080

3.330,494
2,350,782
3,485,375
3,728,639
1,425,314

1.311,897

Maryland ............................................ ................................................. ..........
Massachusetts .............................................
.......................
...........
Michigan ...................................................
Minnesota .................................................
Mississippi ........................ ....................................
.....
........................................

2,967
5,056
4,444
1,516
698

5,266,257
25,188,329
11,710,275
6,762,684
1,872,503,

1,919,638
.8,170,043
4,691.7j4
2,476,046
659,622

15,212,838
2,103,289
488,110
2,841.734
5,283,928

766,630
1,424,019
1,575,802
525,302

Missouri ..........................
.......................................................................
2,289
9.712,560
3.369,242
Montana
.............................................. .......... ................
-45- -724 254- -393,391Nebraska ....................................................................... ................................
80
2.317:547
753,232
Nevada
................................. .......... : ............ I
............... ....................
25
~ 316,788
114,435
New Hampshire .......................................................................... :...........
298
2,485,996
777,197

263
953
12,214

2,647,535
2,133,676
35.338,635 -

1,350
1.893
32
2,393
4,073

4,266,629
10,200,195
1,876,497
7,847,750
13,176,175

1,335
402
146

6,380,303
2,073,588
634,545
20,864,363
8,414,805

4,595
4,023
1,270
732
928
714

3,330,494
2,350,782
3,485,375
3,728,639
.1,4~5,314

1,080
2,967
5,056
4,444
1,516
698

5,266,257'
25,188,329
11,710,275
5,762,W
1,872,503
9,712,560

2,289
_45
80
25
298

724,254
2,317.547
316,788
2,485,996

2,790
81
11,436

11,383,838
1,205,533
90.535,56~

3,069
170

7,509,212
1,033,933,
16,810,863
4.474,764.

New,Jersey..: ................................... .................................. ............ ..............
New Mexico.. ...............................................................................................
New York
...........................
.
....
......... ...... .
.... .... .... ..
North Carolina ....................................................... ........................................
North 'Dakota .............................................. ................................... :..............

2,790
81
10.951
3,069
170

111 : 383 :838
205533
90,535,565
7,506,212
1,033,933

t 4,586,460
531,764
63,074,754
1,988, 1'92

Ohio....................................................................... ...........................
Oklahoma .......................................................................................
Oregon" ................... ......................................................................
.... .
Pennsylvania ............. ...................................................................... ..............
... ....
Puerto Rico ...........
.........................................
..........................

6:181
1,708
2,286
6,049
11

16,810,864
4,474,764
2,576,707
27,097.883
122,252

6,095,243
1,4B3,278
1,112,531
10,984,867
57,987,

6,181
1,708
2,286
6,049
11

2,576,707
27.097,882
122,252

Rhodelsland .......... : .......... ............................................................................
South ' Carolina ....................... w ........................................ .. .............I ...............
SoutA Dakota ................................... : ...................... I ............ ........... I ..............
Tennessee ......................... ;~_ ..........................................................................
Texas ................................. : .......................... ....................................................

702
93
412
2,079
4.776

2,203,616
1,983.566.
1,786,264
6,079,557.
-16,849.815

690,962
667,51'2
1,632,664
2.100,859
.7,186,945

702
93
412
2,079
4,776

2,203,616
1,983,56(3. '
1,786,264.
6,679,557
19,849,615

Utah
....... :......................
... ...... ..... ... .........
...... . ... . .. .........
Vermont ........................................ ............................................ ....................
Virginia.: ................ ........................................... .................................. :..........
Washington ....................................................................... ......................
West.Virginia ........... : ............................................................ ..........................

132
635
1,683
2.688
691

1,703,748
839.483
7,704,461
4,759,433
1,924,704 -

588.994
237,295
.2,547,371~
2,b89,615
738,602

132
635
1,683
2,688
691

Wisconsin ....................................................
Wyoming .......................................... .............................................
..... ............
....... ......'' ...............
... * . ......

1,381
26

6,541,375
210,418

2,190,585
63,022

1,381
26

6.541,375
210."21:18

143

7,004,908

1,370,458

143

7.004,908

Foreign 3 . ....... .......

. ............. I .............................

.......... I....................

1 ~xcluding Private Foundations.
2 Less than $500.
3 Includes entities organized outside the United States that have received tax-exempt
Note: Detail may not add to total because of rounding.

559,480

'

1;70d,748

_ 839,483;
7,M4,461
4,759,433,
~1,924,704

recognition under Internal Revenue Code section 501(c)(3~ and that conduct part of their activities in the United Siates.

65

Nonprofit Charitable Organizations, 1985

Table 3.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Functional Expenditures, By Size of Total Contributions
Received, 1985'
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Size of total contributions received
Total

Item

Contributions
Zen) or
unreported

$25,000

$25,000
$1und r
00;o

$100.000
under
$500,000

$500,000
under
$1,000.ODO

$1,000,000
under
$10.000,000

$10.000,000
or more

(8)

(2)

(3)

(4)

(5)

(6)

(7)

106,449

22,392

26,074

22,181

19,618

7,525

8,124

536

105,213
243,403,359

22,301
39,126,035

25,083
20,108,051

22,066
19.513,655

19,598
38,937,740

7.523
24,903,426

8,108
56,382.960

535
44.431,491

25,102
19,494,803

3,344
13,599.437

8,446
276,302

4,730
210,295

3,500
589,438

2,442
595,302

2,325
3,326,136

314
5,897,893

7,286
7,533,215

501
7,851

500
5,862,203

262
11,529

4,361
396,650

856
273,962

763
514,611

43
466,408

2.633
562,058

677
278,568

511
25,076

512
18,753

859
170,751

38
12,208

213
11,147

8
45,555

31,372
2,695,128

7,336
409,500

5,070
211,043

5,899
264,960

7.213
445,741

2,665
284,695

2,860
508,030

330
571,160

73,934
86,382,609

14,229
8,289,211

13,010
5,393,254

14,889
7,621,721

16,503
15,952,663

7,039
10,451,278

7,787
22,681,531

477
15,992,951

18,439
2,941,426

2,503
264,475

1,850
123,848

3,067
212,680

5,317
428,442

1,434
244,742

3,933
721,940

335
945,300

45,746
7,737,631

6,171
782,137

5,498
422,778

9,787
674,261

12,652
1,359,533

5,318
949,057

5,894
1,974,915

425
1,574,950

62.288
5,511,726

12,238
549,033

10,723
334,146

12,049
502,387

15,248
1,073,999

5.942
693,933

5,699
1.437,107

389
921,122

4, 180
97,076

119
4,621

17
417

1 ,011
9,808

894
6,535

824
14,290

1.255
46,218

60
15,188

57,103
512,698

14,290
71,085

11,548
41,405

10,217
46,384

9,971
105,067

4,934
76,953

5,778
113,396

364
58,408

24,828
696,243

5,082
118,711

4.825
49,085

4,689
70,500

4,019
119,529

2,333
54,325

3,554
198,597

325
85,496

82,461
18,781,066

15,686
1,941,049

19,291
1,444,339

16,627
2.010,089

16,352
3,908,694

6,854
2,187,438

7,206
4,340,727

445
2,948,730

74,435
1,602,020

14,484
178,959

16,403
80,471

14,919
117,593

15,818
247,111

5,915
176,583

6,474
443,456

421
357,847

64,370
1,097,083

9,610
80,464

14,083
53,553

14,501
43,940

14,866
137,957

5,429
76,201

5,481
443,017

399
261,951

61,710
6,559,516

10,462
691,032

12,596
379,545

10,525
452,300

15,423
1,067,299

5,403
796.227

6,884
1,899,008

416
1,272,105

53,066
2.989,994

8,779
281,883

10,047
213,402

9,819
266,051

13,166
559,646

5,483
318,543

5,369
807,275

403
543,194

62,200
1,804,480

6,861
134,290

16,378
121,010

14,365
112,152

14,115
326,271

5,321
154,687

4.754
556,131

406
399,938

62,314
1,974,568

8,357
163,560

13,881
81,131

14,300
88,339

11,760
162,447

6,433
198,311

7,154
729,108

428
551,672

46 ,442
899,582

8,416
252,558

7 ,425
160,915

11 ,272
49,184

12, 365
97,862

3,605
57,647

3.090
176,664

270
104,751

34,757
5,456,250

8,093
1,259,554

6,883
529,221

6,576
559,607

6,179
1,033,328

3,656
635,317

3,094
869.180

275
570,043

51,078
7.599.491

9,249
1,068.524

9,082
675,741

9.236
925,684

13.110
1.777,438

4,807
1,075,007

5,257
1,462,417

337
614,680

24,090
3,629,140

20,584
5,245,412

18,395
8,978,468

7,383
5,574,718

8,063
13,122,353

530
10,232,148

(1)

Number of 501(c)(3) returns
Total functional expenditures:
Number of returns ....................... ............
Amount ........................... ...... ..... . . .....
Total grants and allocations:
Number of returns ............................ ............
Amount .............................................................
Total specific assistance to individuals:
Number of returns ................................. .... ....
Amount .................................................... .......
Total benefits paid to or for members:
Number of returns ........................... . ..... .......
Amount ............................................................
Total compensation of officers, directors:
Number of returns .................... ........ .... ..
Amount........................................ ... ......
Total other salaries and wages:
Number of returns .......................................... .
Amount ...................................... ......... .
Total pension plan contributions:
Number of returns .............. - ....................... ....
Amount ............................. .............. . .... . .....
Total other employee benefits:
Number of returns .........................................
Amount ..................................................
Total payroll taxes:
Number of returns ...................... .. ....... . .......
Amount ............................................... .......... Total professional fundraising fees:
Number of returns ....................................... ......
Amount ....................................... .. ...... ... ....
Total accounting fees:
Number of returns..... .................... ....... ........
Amount ...........................................................
Total legal fees:
Number of returns ............................... ..........
Amount.................................................... ........
Total supplies:
Number of returns ............................................
Amount ...................................................... Total telephone:
Number of returns ...........................................
Amount .............................. ...... . ........ . ....
Total postage and shipping:
Number of returns ....................... .. .............
Amount ..................................... - .......... ..........
Total occupancy:
Number of returns ............................................
Amount .............................................................
Total equipment rental and maintenance:
Number of returns ............. - ............................
Amount .......................... ..................... ... ......
Total printing and publications:
Number of returns ............................................
Amount .............................................................
Total travel:
Number of returns ............. .. ............................
Amount ........................................................... .
Total conferences, conventions and meetings:
Number of returns ............................................
Amount ............................................. ..... .........
Total interest:
Number of returns .... .. . ....................... .......... ..
Amount .................................................. ..........
Total depreciation, depletion:
Number of returns ............................................
Amount .............................................................
Total other expenses:
Number of returns .................... .....................
Amount ......................................... ....... .......... .

$1 under

100,149
60,481,762

Excluding Private Foundations.
NOTE: Detail may not add to total due to rounding.

1

21.104.
13,699,524

1

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A58d01f7b0e7d79f8. Public record. Not legal advice.