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Private Foundations and Chat itable'Trustsil-992
Data Release
or 1992, private foundations and charitable trusts
reported $23.9 billion in total revenues and $11.5
F billion in contributions, gifts, and grants paid out.
Private foundations are generally largeuin terms of asset
size and more numerous than charitable trusts. . The
42,428 private foundations accounted for 98 percent of the
combined total of $195.3 billion in assets (based on fair
market value), while the 2,932 charitable trusts accounted
for the remaining 2 percent.
A private foundation is a nonprofit, -tax-exempt~ charitable organization that is narrowly supported and con- ..
trolled, usually by an individual, family, or corporation.
A charitable trust filing under Internal Revenue Code ~,
section 4947(a)(1) is also nonprofit, but is not tax-exempt
and is typically supported and controlled by an individual
or family. Both!private foundations,and charitable trusts
are required to file and make public an annual information
return, Form 990-PFI- Return of Private,Foundation (or
Section 4947(a)(1) Charitable Trust Treated as a Private
- Foundation). The statistics contained in this data release -are based on the data from these forms.
Private Foundations
Total private foundation revenues fell by 4 percent from
$24.8-billion for 199-1 to-$23.6 -billion for 1992- [1]w -This--. decrease was largely due to one organization's sale of .
some of its assets in 1991 [2]. If this organization was
excluded, total revenue for, 1991 and 1992 would equal
$20.6 billion and $23.0 billion, respectively. This would
have represented a nearly 12-percent increase, instead of
the actual 4-percent drop, from 1991 to 1992.:
Because of the effect of this one organization's activities, one of the major sources of foundation revenue -- net
gains (less losses) from sales of assets -- dropped 21
percent, from $8.5 billion to $6.7 billion. - By excluding
this organization from the data for 1991 and- 1992, net
gains,(less losses) from sales of assets would, have increased by 36 percent from $4.8 billion to $6' 5 billion.
This same foundation also accounted for net gains
*
(less
losses) from sales of assets more than doubling from 1990
to 1991 [3].
Total assets (based on fair market.value) grew by I
percent to $192.2 billion for 1992 compared to the previous year. The largest component of total assets, investments in securities, increased by nearly 4 percent to
$144.4 billion. Nearly 66 percent of these investments
were in corporate stock, which continued to dominate total
452
This data release was written by Paul.Amsberger and
Susan Eastep, economists with.the Special Projects
Section, Special Studies and Publications Branch, under
the direction of Michael Alexander.
investments,in securities. The remaining 34 percent of
investments in securities was in Government obligations
and corporate bonds. Investments in'Government obligations, alone, fell by 2 percent to $30.5 billion for 1992,
while investments in corporate bonds increased by 7
percent to $18.7 billion. (Tables I and 3 present both fair
market and book values for these asset accounts.)
Section 4947(a)(1) Charitable Trusts
Charitable trusts,, as defined under Internal Revenue Code
section 4947(a)(1), reported slightly . more than $3. 1
billion in total assets (fair market value) for 1992,,an .
increase of 5 percent from 1991. Investments in securi,-tidg,nearly 70 percent of total assets-, grew from $2.0
billion to $2.2 billion., This iri&reasewas dueFto a 7percent growth in corporate stock (fair market value),
which increased to $1.4 billion. Charitable contributions,
gifts, and grants paid, fell by 2 percent to $155 million (as
reported on a cash basis in Table 2).
-- Total revenues-grew significantly for 1992; to $346.8
million, nearly 24 percent. The largest increase was for
net gains (less losses) from sales of assets, up by over 70
percent, to $126.1 million. Unlike private foundations,
net gains (less losses) from sales of assets was the primary-source of-revenue for-charitable trusts. - Dividends and interest from securities accounted for $120.1 million
of revenues for 1992, followed by contributions, gifts,
and grants of $63.3 million. (an increase of over 60.percent from theprevious year).
Data Sources and Untitations
Tables I and 3 provide information for Reporting Year
1992 for private foundations, while Tables 2 and 4 provide similar data for charitable trusts. The statistic's are,
based on a sample of Reporting Year 1992 Forms 990-PF
that were filed with the Internal Revenue Service (IRS).
These returns were filed by organizations with accounting
periods beginning in 1 992 (and therefore. ending between
December 1992 and November 1993). Some part-year
returns were included in the sample for organizations that
changed their accounting periods,.or filed initial or final
returns. Approximately ~2 percent of th6 foundations and
57 percent of charitable trusts had full-year accounting
periods covering Calendar Year 1992, or part-year accounting peri.ods. that ended in DecemberI 992. Additionally, 60 percent of total foundation assets and 55
percent of total trust assets were for the calendar-year
accounting period. Therefore, the majority of the financial activities reflected in the statistics can be associated
with Calendar Year , 1992.
The 1992 sample was stratified based on both the size
of book value of total assets and the type of organization
Private Foundations and Charitable Trusts, 1992
(either a private foundation or a charitable trust). Foundation returns were selected at rates that ranged from
approximately 5 percent (for the more numerous but very
small asset-size returns) to 100 percent (for the relatively
few returns with large amounts of assets). Charitable
trust returns were selected at rates that ranged from 31 to
100 percent. The 5,761 returns in the 1992 sample (4,929
foundations and 832 trusts) were drawn from the estimated population totals shown in Tables 1 through 4.
The magnitude of sampling error, measured by the coefficient of variation, for selected financial data is shown in
Figure A.
Figure A
Coefficients of Variation for Selected Items, by
Type of Organization, Reporting Year 1992
Item
Private
foundations
Charitable
trusts
Total assets (fair market value)......................
0.39
0.57
Total revenue..................................................
1.87
1.24
Total e)penses................................................
2.06
2.06
Contributions, gifts, and grants paid ...............
2.25
2.61
The population from which this sample was drawn
consisted of 1992 Form 990-PF records posted to the IRS
Business Master File during 1992 and 1993. Some of the
records designated were for organizations deemed inactive
or terminated. Inactive and terminated organizations are
not reflected in the estimates. For the small number of
active, large foundations and trusts whose returns for the
1992 Reporting Year were not yet filed or were otherwise
unavailable for the statistics, data were estimated using
prior-year returns.
The data presented were obtained from returns as
originally filed. The data were subjected to comprehensive testing and correction procedures in order to ensure
statistical reliability and validity. In most cases, changes
made to the original return as a result of administrative
processing, audit procedures, or a taxpayer amendment
were not incorporated into the data base.
Explanation of Selected Tenns
Charitable Trust -- This type of organization, also referred
to as a "nonexempt" charitable trust, is defined in Internal
Revenue Code section 4947(a)(1) as an organization (1)
that is not considered tax-exempt under section 501 (a); (2)
that has exclusively charitable interests; and (3) for which
donors are allowed to claim a tax deduction for charitable
contributions. Nonexempt charitable trusts that are not
publicly supported are subject to the same excise tax
provisions that apply to private foundations and are
required to file the same Form 990-PF. ("Publicly
supported" nonexempt charitable trusts are required to file
Form 990, Return of Organization Exempt From Income
Tax, and are, therefore, not included in the statistics [4].)
Nonexempt charitable trusts must pay an annual tax on
income (usually from investments) that is not distributed
for charitable purposes, and they must report such income
and tax on Form 1041, U.S. Income Tax Return for Estates and Trusts.
Distributable Amount -- This was the minimum payout
amount that was required to be distributed by the end of
the year following the year for which the return was filed.
Failure to distribute income within this time period resulted in a 15-percent excise tax on the undistributed
portion. The distributable amount was computed as 5
percent of "net investment assets," called the "minimum
investment return," minus taxes on both "net investment
income" and "unrelated business income," plus or ininus
other adjustments, either allowed or required.
Excess Distributions Carryover -- The excess carryover
equaled the excess of "qualifying distributions" for 1992
over the "distributable amount." "Excess" amounts from
the current year could be carried forward to be applied to
the distributable amount for the following 5 years.
Minimum Investment Return -- This was the aggregate
fair market value of assets not used for charitable purposes, less both the indebtedness incurred to acquire them
and cash held for charitable activities, multiplied by 5
percent. The minimum investment return was used as the
base for calculating the "distributable amount."
Nonoperating Foundations (and Section 4947(a)(1)
Charitable Trusts) -- Nonoperating foundations and trusts
generally carried on their charitable activities in an indirect manner by making grants to other organizations
directly engaged in charitable activities, in contrast to
those (operating) foundations and trusts which engaged in
charitable activities, themselves. However, some
nonoperating foundations and trusts were actively involved in charitable programs of their own, in addition to
making grants to other organizations. Nonoperating
foundations and trusts were subject to an excise tax (and
possible additional penalties) for failure to distribute an
annual minimum amount for charitable purposes within a
required time period.
Operating Foundations (and Section 4947(a)(1) Charitable Trusts) -- These organizations generally expended
their income for direct, active involvement in a taxexempt activity, such as operating a library or museum, or
conducting scientific research. Operating foundations and
153
I
Private Foundations and Charitable Trusts, 1992
trusts were excepted from the income distribution requirement and related excise taxes that were applicable to their
nonoperating counterparts. To qualify as an operating
foundation or trust for a particular taxable year, the private
foundation or trust had to meet both an "income test" and
one of three other tests: an "assets test," an "endowment
test," or a "support test." (The tests are described below
with reference to private foundations, but apply in the
same manner to charitable trusts.)
To meet the income test, a private foundation had to
spend at least 85 percent of the lesser of its "adjusted net
income" or "minimum investment return" on the direct,
active conduct of tax-exempt, charitable activities (as
-opposed to the payout of-grants-in support of such programs). The assets test was met if 65 percent or more of
the foundation's assets were directly used for the active
conduct of charitable activities. The endowment test was
met if the foundation normally made distributions for.the
active conduct of charitable activities in an amount not
-less than two-thirds-of-its "minimum investment-return."
The support test was met if the foundation normally
received substantially all of its support (other than from
"gross investment income") from the public or from five
or more qualifying exempt organizations, and (a) no more
-- than 2-5 -percent of-its -support (other than from "gross- --investment income") was normally received from any one
such qualifying exempt organization; and (b) no more
than 50 percent of its support was normally received from
gross investment income.
Private Foundation -- This type of organization is
defined in Internal Revenue Code section 501(c)(3) as a
nonprofit corporation, association, or trust with a narrow
source of funds that operated or supported social, educational, scientific, charitable, religious, or other pro2rams
dedicated to improving the general welfare of society. A
private foundation is not:.(I) a church, school, h(
medical research organization; (2) an organization with
broad public support in the form of contributions or
income from tax-exempt activities; (3) an organization
that was operated by, or in connection with, any of the
above described organizations; and (4) an organization
thatconducts tests for public safety. The primary difference between a private foundation and a public charity is
154
the sources of each type of organization's funding. A
foundation usually receives its funds from.an individual, a
family, or a corporation, whilea. public charity receives its
funds primarily from a large number of sources within the
general public.
Qualifting Distributions -- Qualifying distributions
include disbursements for charitable purposes; amounts
paid to acquire assets used directly to accomplish taxexempt functions; charitable program-related investments;
and amounts set aside for future charitable projects.
Qualifying distributions could be credited against the
foundation's or trust's obligation to pay out its "distributable amount."
__ -Undistributed Income -- Undistributed-income was-the
portion of the required "distributable amounf ' still undistributed after applying against it the sum of current-year
qualifying distributions and any excess distributions
carried over from prior years*
Notes and References[I] For more information on private foundations and
charitable trusts for 1991, see "Private Foundations
and Charitable Trusts, 199 1," Statistics of Income
Bulletin, Winter 1994-95, volume K-Number
[2] This organization, the Wellcome Foundation, is a
private foundation funded by a British pharmaceutical
company. For 199 1, the foundation began the year
with $10.6 billion in total assets (fair market value)
and later sold $3.6 billion of its stock holdings. For
1992, its assets dropped to $5.0 billion and its total.
revenue dropped to $574 million.
[3] For detailed information on private foundations and
hainable uubLN fur 1990, suc Ivieckstroin, Ancia, -"Private Foundations and Charitable Trusts, 1990,"
Statistics of Income Bulletin, Winter 1993-94, Vol,
%
urne 13, Number 3.
[4] For more information on charities and other taxexempt organizations, see Hilgert, Cecelia, "Charities
and Other Tax-Exempt Organizations', 199 1," Statistics of Income Bulletin, Summer 1995, Volume 15,
Number 1. ,
Private Foundations and Charitable Trusts, 1992
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets
(AD figiras are estimates based on samples-money amounts are In thousands of dollars]
Selected sources of revenue
Type of foundation,
size of fair market value
Number
of returns
Total revenue
of total assets
Contributions. gifts,
and grants received
Dividends and Interest
from securities
Net gain (less loss)
from sales of assets
Number
Amount
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
42,428
1.137
14,733
15,941
8,531
1,180
428
237
239
41,413
932
13,990
15,897
6,511
1,179
428
237
239
23,566,388
91,606
386,638
1,367,283
4,036,788
2,613,958
2,236.590
1,910,967
10,922,557
19,280
548
7,718
6,6W
3,450
501
172
98
95
7,9M,873
87,286
342,929
925.103
1,851,583
1,037.506
908,538
653,443
2,096.484
27,283
333
5,396
11,945
7,619
1,110
412
232
236
6,631,079
2,971
10,190
197,436
925,3B6
635.331
533,788
599,811
3,726,166
17,999
206
2,269
7,282
6,384
1,015
395
223
226
6,733,267
.2,526
13,960
113.900
768,618
583,392
494,953
492,769
4,278,202
38,620
1'028
12,915
14,909
7.883
1,053
395
218
220
37,735
822
12,295
14,865
7,869
1,052
395
218
220
21,354,907
89,911
329,627
1,266,801
3,474,842
2,326,864
2,005,445
1,784,815
10,076,603
16,734
459
6,447
6,153
2,965
403
145
84
79
7,153,118
85,717
292,364
844,694
1,544,236
947,873
863,479
638,064
1,936,690
26,848
313
5,036
11,491
7,189
1,003
383
215
218
6,197,344
Z936
9,582
'191,479
882,221
588.923
509,232
555.832
3,457,139
17,149
206
2.122
7,102
6,028
911
365
207
208
6,248,271
-2,526
12,914
111,341
725,154
554,331
446,374
457,276
3,943.407
Total .......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000.000..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,ODO unde $1 00,000,ODO ...............
$100,000,000 or more................................
3,808
*109
1,818
1,033
649
128
33
19
19
3,678
*109
1,695
1,033
642
128
33
19
19
2,211,481
-1,695
57,012
100,482
561,946
287,094
231,146
126,152
845,954
2,646
*89
1,271
545
485
99
27
14
16
749,755
-1,569
50,564
80,409
307,348
89,633
45,059
15,379
159,794
1,435
*21
359
454
430
108
29
17
18
433,736
'35
608
5,957
43,165
46,408
24,&%
43,979
269,027
am
*147
ISO
355
104
30
16
18
484,996
-1,045
2,559
33,463
29,061
48,579
35,493
334,795
GRANTMAIGNG FOUNDATIONS
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000 ................
$50,000,0DO under $100,000,000 ..............
$100,DW,000 or more................................
35,197
719
10,534
14,149
7.853
1,087
404
225
226
35,067
678
10,448
14,146
7,853
1,087
404
225
226
21,956,869
88,648
298,998
1,174,991
3,551,366
2,288,089
2,105,372
1,816,787
10,632,617
14,963
356
5,3D9
5,559
2,984
428
154
89
84
7,114,121
86,711
262,468
781,747
1,596,183
872,952
865,960
640.998
2,007.103
25,282
332
4,&94
11,284
7.237
1,038
391
222
224
6,430,457
1,581
9.176
191,370
889,966
603.647
512,581
568.286
3,653,852
16,987
206
1,975
6,942
6,112
948
375
215
215
6,606,152
-2,526
13,143
98,141
691,336
562,302
472,979
468,871
4,201,907
33,421
654
9,668
13,635
7,608
1,036
387
216
218
33,291
613
9,583
13,632
7,608
1,036
387
216
218
20,731,368
87,150
275,351
1,112,689
3,274,404
2,194,975
1,951,346
1,775,163
10,060,281
13,876
291
4,720
5,357
2.816
390
142
83
77
6,733,371
85,256
241,585
733,892
1,431.734
829,111
837,489
638.052
1,936,253
24,479
312
4,338
10,976
7,056
992
377
213
216
6,152,985
1,546
8,706
186,094
874,374
582,827
501,090
551,963
3,446,386
16,506
206
1,889
6,787
5.9w
902
359
207
207
6,177,071
.2,526
12,240
96,308
675.538
550,572
446,307
457,276
3,941,356
1,776
*65
866
514
245
52
17
9
8
1,776
.0
1,225,511
-1,499
23,647
62,302
276,963
93,114
154,026
41.624
572,336 1
1,087
.0
380,750
-1,465
20,882
47,855
164,449
43,842
28,470
2,946
70,850
802
*21
215
308
182
46
14
9
8
277,472
'35
470
5,276
15.592
20,820
11,491
16,323
207,465
481
W
329,080
*902
-1,832
15.798
11,729
26,672
11,595
260,551
ALL FOUNDATIONS
Total .......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1.000,000.......................
$1,000,000 under $10,000.000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more................................
of returns
Nonoperating foundations
Total.......................................................
Zero or unreported......................................
$1 under $100.000 .....................................
$1 DO,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,DOO ................
$25,000,000 under $50.000,000 ................
$50,000,000 under $100,000,000 ..............
$100,DOO,000 or more ................................
Operating foundations
Grantmaking-nonoperalting foundations
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,0W under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000 ................
$50,ODO,000 under $100,000,000..............
$100,000,000 or more ................................
Grantmaking operating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,ODO................
$25,000,000 under $W,000,000................
$50,GDO,000 undo $100,000,000 ...............
$100,000,000 or more... . . .. . ...........
1
866
514
245
52
117
9
8
1
589
203
168
38
12
6
7
1
1
1
1
*156
162
46
16
8
8
1
Footnotes at end of table.
1
155
Private Foundations and Charitable Trusts, 1992
Table 1.-All Private Foundations:. Number and Selected Financial Data, by Type ofFoundation and
Size of Fair Market Value of Total Assets--Continued.
JAI fil;ures are estimates based on sanVies-money amounts are In thousands of dollars]
Excess of revenue
Type of foundation,
size of fair market value
.
of total as sets
Disbursements
(less loss)
Total expenses
Net investment income
for exempt
over expenses
Number
Amount
purposes
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
of returns
(10)
(12)
(13)
(14)
(15)
(16)
(17)
ALL FOUNDATIONS
Total.......................................................
Zero or unreported......................................
$1 under $100.000 .....................................
$100,000 under $1.000,000 ............ ..........
$1,000.000 under $10,000,000..................
$10,000,000 under $25,000,ODO................
$25,000,000 -under $50,000,000
$50,000,000 under $1 DO,000,000 ..............
$100,000,000 or more.................................
41,240
1,055
13.866
15.741
.8,497
1,177
427
237
239
14,498,073
- 150,822
433,D92
1,001,959
2,570,423
1,757,M
1.159 .315
- 1,148,059
6,276,556
41,456
826
14.172
15,854
8,522
1,179
428
236
239
9,068,314
-59,216
-46.454
365,324
1,466,365
856,110
- - ,2-75
7
1,-077
762,908
4,646,001
36,639
411
10,661
15,125
8,387
1,162-_422
233
.237
14,252,246
8.721
40,528
423,146
1,990,549
1,494,124
1,102,995
1,275,898
7,916,285
39,182
887
12,624
15,223
8,374
1,173-426
236
238
12,693,OS4
.119, 676
405, 464
941 , 064
2, 241 , 681
1 , 406, 4621 , 016, 266
998,052
5,564,388
Nonoperating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100.000 under $1,000,000._.._.._..._.
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,GW ................
$50,000,000 under $100,000,000..............
$100,000,000 or more ................................
37,627
946
12,192
14,759
7,848
'1,050
394
218
220
13,189,477
147,233
379,102
921,039
2,151,058
1,539,158
989,162
1,064,336
.5,998,389
37,853
781
V,477
14,838
7,874
1,052
395
217
220
8,165,429
.57,322
-49,476
345,7621,323,784
787,706
1,016,282
720,478
4,078,214
33,873
387
9,549
14.299
7,774
1,040
391
214
219
13,246,548
8,496
38.066
- 398,6651,911,160
1,402.178
1,029,845
1,169,999
7,288,140
35,883
799
11,161
14,275
7,769
1,050
393
217
219
11,653,581
116 ,244
359 ,688 ~
- 869 ,9691 ,948 ,154
1 ,217 .543
873, 461
934, 994
5,333,529
Operating foundations
Total .......................................................
Zero or unreported
- - - -- - $1 under $100,000 .....................................
* .......... '* "' *'***' ' "' "
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50.000,000 unde $100,000,000 ...............
$100,000,000 or more ................................
3,613
-109
1,674
982
649
128
33
19
19
.1,308,596
53,990
80,921
419,365
218,690
170.153
83,722
278,167
3,603
_'44
1,695
.1,016
649
128
33
19
19
902,885
-_ .'4,894
3,022
19,561
142,581
68,404
60,993
42,430
567,787
2,766
*24
1,113
826
613
123
31
19
18
1,005,698
*225
2,462
24,482
79,389
91,946
73.150
105,899
628,144
_ 3,299 ___
*89
1,462
1,039,473
*3, 432
45, 776
71 , 095
293, 527
188 ,920
142 ,805
63 ,058,
230,868
35,194
719
i o,534
14,146
7.853
. -
13,719,663
149,142
355,579
954,016
2,347,134
- . --
34,873
575
10,428
14,078
7,851
- . ___
404
225
226
1,077,123
.6,153,387
404
224
226
8,237,205
w(30,493
-56,581
220,975
1,204,233.
--- W01 1!34
1,021,045
739,664
4,479,230
32,625
345
8.69313,868
- 7,797
. --T'utl
399
222
225
13,776,197
8,651
37,618
397,872
1,882,086
1,4ZO.-I tJ
1,065,526
1,205,388
7,753,284
35,197
719
10,534
14,149
7,853
1,087
404
225
226,
12,127,592
118 ,391
~348 ,890
911 ,705
- 2, 086, 961
1,269,707
967, 628
955, 154
7,721,196
-59,465
-60,094
217,754
1,170,655
667.561
982,902
725,467
4,076,415
31,168
321
81059
13,388
7.558.
1,027
384
213.
217
13,133,777
.8,425
35,835
375~227
1.846,912
1,392,547
1,022,961 .
1,169,838
7,282.032
33,421
654
9.668
13,635
7,608
1,036
387
216
2ill
11,564,025
116 ,045
330 , 134
858 , 143
1 ,924 , 193
1 ,209 ,827
864 , 193
931 ,236
5,330,255
516,010
'-1,028
3,512
3.221
33,577
21,571
38.144
1,458
642,420
*225
1,783
22,644
35,175
33,226
42,565
35,550
471,252
1,776
_ *65
866
514
245
52
17
9
a
563,567
-2, 347
18, 756
53,562
162.769
59,880
103,434
23,918
138,901
GRANTMAIKJNG FOUNDATIONS
Total.......................................................
Zero or unreported ......................................
$1 under $100,000..............................
$100,ODO under $1,000,000 .......................
$1,000,OW under $10,000,000...........
$1 O.qM.000 under $25 EW ~ $25,000,000 under $50,000,000
$50,000,000 under $1 DO.000,000..............
$100,000,000 or more ................................
Grantmaking-nonoperating foundations
Total.......................................................
Zero or unreported......................................
$1 under $1 D0,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000......... ......
$50,000.000 under $1 DO,000.000..............
$1 D0,0W,000 or more ................................
33,418
654
9,668
13,632
7,608
1,036
387
216
218
13,010,162
146,615
894,935
2,103,748
1,527,413
.: 968,444
1,049,696
5,983,865
33,159
551
9,583
13,564
7,606
1.036
387
215
218
Grantmaking operating foundations
Total............. .........................................
Zero or unreported ......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000................
$50,000,000 unde $1 00,000,GDO ...............
.$100,GW,000 or more................................ 1
1,776
*65
866
514
245
52
17
9
8
709,501
-2,526
20,134
59,081
243.386
71,543
115,883
27,427
169,521
1,714
*24
845
514
245
52
17
9
8
Footnotes at end of table.
456
- -
1
402,815
1
633
480
239
50
is
9
8
1
605
124
33
19
19
Private Foundations and Charitable Trusts, 1992
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Sile of Fair Market Value of Total Assets--Continued
[All figures are estimates based on samples-money amounts are In ftusands of dollars]
E)cIse tax on net investment income
Contributions,
Type of foundation,
gifts, and
size of fair market value
grants paid
of total assets
Number
of returns
Amount
Foreign
organizations
Domestic
organizations
Total
Number
of returns
Amount
Number
Amount
of returns
(18)
(19)
(20)
(21)
(22)
(23)
(24)
ALL FOUNDATIONS
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,GDO under $10,000,000 ..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000 ................
$50,000,000 under $100,000,000..............
$100,000,000 or more ................................
35,197
719
10,534
14,149
7,853
1,087
4D4
225
226
10,910,358
117,712
319,895
842,996
1,915,881
1,156.907
848,349
855,669
4,852,948
194,157
139
573
6,635
30,703
21,643
15,910
19,100
99,455
42,383
1,136
14,733
15,941
8,518
1,174
418
231
231
187,363
137
573
6,635
30,695
21,609
15,846
19,093
92,775
27
.1
*14
3
7
1
1
164
-3
-
Nonoperating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000 .....................................
$100,000 under $1,1300,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more................................
33,421
654
9,668
13,635
7,608
1,036
387
216
218
10,700,524
115,398
306.848
815,373
1,831,496
1,139,731
805,082
850,441
4,836,155
189,274
137
539
6,315
29,930
20,597
15,263
17,659
98,836
38,576
1,027
12,915
14,909
7,869
1,047
385
212
213
182,480
134
539
6,315
29,922
20,563
15,199
17,652
92,156
27
.1
-
164
-3
-
1,776
'65
866
514
245
52
17
9
8
209,834
-2,314
13,046
27,623
84.386
17,176
43,267
5,229
16,793
4,883
2
34
320
773
1,046
647
1,441
619
3,807
109
1.818
1,033
649
128
33
19
18
4,883
2
34
320
773
1.046
647
1,441
619
35,197
719
10,534
14,149
7,853
1,087
404
225
226
10,910,358
117,712
319,895
842,996
1,915,881
1,156,907
848,349
855,669
4,852,948
189,385
136
521
6,157
29,129
20,810
15,728
18,046
98,857
35,158
719
10,534
14,149
7,839
1,082
395
220
220
182,620
136
521
6,157
29,122
20,777
16,675
18,039
92,192
25
-
33,421
654
9.668
13,635
7,608
1,036
387
216
218
10,700,524
115,398
306,848
815,373
1,831,496
1,139,731
805,082
850,441
4,836,155
187,095
134
496
5,865
28,652
20,437
15,150
17,656
98,706
33,382
654
9,668
13,635
7,594
1,031
378
211
212
180,330
134
496
5,865
28,644
20,404
15,097
17,649
92,041
25
-
1,776
'65
866
514
245
52
17
9
a
209,834
*2,314
13,046
27,623
84,386
17,176
43,267
5,229
16,793
2,290
-2
25
292
477
373
678
391
151
1,T76
*65
866
514
245
52
17
9
8
2,290
-2
25
292
477
373
578
391
151
--8
M
49
(2)
105
-.8
(2)
49
M
105
Operating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100.000.....................................
$100.000 under $1.ODO,000.......................
$1,000,GDO under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 unde $100,000,000 ...............
$100,000,000 or more................................
GRANTMAKING FOUNDATIONS
Total .......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000 ..................
$10,000,GDO under $25,000,000 ................
$26,000,000 under $50,000.000 ................
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
161
-
--8
(2)
49
(2)
105
Grantmaking-nonoperating foundations
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,ODO ................
$50,0D0,000 under $1 00,ODO,000 ..............
$100,000,000 or more ................................
161
-
--8
e)
49
(2)
105
Grantmaking operating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,D00 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25.000,000 ................
$25,000,000 under $50,000,000................
$50,000,OGD unde $100,000,000 ...............
$100,000,000 or more ................................
Footnotes at end of table.
157
Private Foundationsand Charitable Trusts, 1992
Table 1.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
[Ali figures are estimates based on samples-money amounts are In thousands of dollars]
Investments In securities (book value)
Type of foundation,
Total assets (book value)
Total
Government
obligations
size of fair market value
of total assets
ALL FOUNDATIONS
Total .......................................................
Zero or unreported ......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more ................................
Corporate
stock
Corporate
bonds
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
41,418
*128
14,733
15,941
8,531
1,180
428
237
239
154,007,992
*43,507
428,532
5,341,314
21,831,258
14,562,306
11,772,796
13,329,900
66,698,379
24,406
*22
3,966
10,855
7,579
1,113
409
229
233
111,429,857
'36,806
116,570
2,754,699
14,937,794
10,354,924
8,756,762
10,223,920
64,248,381
12,374
29,267,210
20,048
1,301
4,561
4,938
849
338
189
198
30.568
725.746
4.666,794
3,129,476
2,714,080
3,133,741
14,866,806
2,657
8.909
6,623
1,016
377
221
224
64,308,074
'36,600
63,378
1,484,915
7,411,145
5,217,975
4,388,891
5,217,969
40,487,201
11,021
*21
881
4,313
4,334
796
313
171
193
17,854,573
*206
22,624
544,039
2,859,855
2,007,473
1,653.791
1,872,210
8,894,374
37,720
*128
12,915
14,909
7,883
1,053
395
218
220
139,098,8"
'43,507
377,324
4,976,675
20,124,530
12,994,541
10,879,839
12,174,204
77,528,224
23,141
*22
3,712
10,452
7,142
1,005
381
212
215
102,923,373
-36,806
110,707
2,666,122
14,224,011
9,625,853
8,300,754
9,548,518
58,410,602
11,727
1,195
4,470
4,634
753
316
177
182
26,556,748
28,572
707.756
4,438,590
2.885,874
2,583,900
2.925,935
12,986,121
19,018
*22
2,510
8,564
6,237
923
353
204
206
59,693,669
'36,600
59,662
1,443,869
7,059,412
4,887.147
4,146.348
4,894.900
37,165.732
10,479
*21
858
4,157
4,096
718
293
157
180
16,672,956
3,699
1,818
1,033
649
128
33
19
19
14,909,148
51,208
364,638
1,706,727
1,567,766
892,958
1,155,696
9,170,155
1,265
253
403
437
109
28
17
18
8,506,484
5.863
88,578
713,783
729.071
456,008
675,402
5,837,778
647
*106
*92
304
96
22
12
Is
2,710,462
-1,996
-17,989
228.204
243,602
130,180
207,806
1,880,684
1,030
642
*24
*156
238
78
20
14
13
1,181,617
-
*147
345
386
93
24
17
18
4,614,404
-3,717
41,046
351,733
330,828
242,543
323,070
3,321,468
34,499
10,534
14,149
7,853
1,087
404
225
226
146,021,079
*744
348.223
4,743,773
20,012,780
13,339,303
11,104.826
12,579,283
83,892.146
22,577
*21
3,384
10,149
7,157
1,040
387
219
221
107,610,736
*515
99.480
2,616.748
14,290,291
9,824,156
8,418,581
9,782,916
62.578,048
11,623
1,198
4,320
4,624
769
321
182
188
28,269,288
28,164
700,018
4,430,070
3,002,729
2,604,843
2,999,640
14,503,823
18,652
*21
2,301
8.322
6,278
948
359
212
212
62,088,764
'3W
55,137
1,4DO,888
7,107,657
4,934,761
4,244,577
4,995.715
39,349,720
10,230
*21
676
4,028
4,120
740
296
164
185
17,252,683
*206
16,178
515,842
2,752,564
1,886,665
1,569,161
1.787,561
8,724,505
32,788
*21
9,668
13,635
7,608
1,036
387
216
218
136,933,564
*744
319,595
4,527,220
19,446,692
12,729,194
10,625,400
12,032,468
77,252,251
21,903
*21
3,213
9,892
6,989
993
373
210
213
102,003,587
*515
95,973
2,541,034
14,039,668
9,491,971
8,174,855
9,481,331
58,178,239
11,364
1,133
4,270
4,548
746
310
176
181
26,396,T70
27,313
684,972
4,396.078
2,865.579
2,531.448
2,919,699
12,971,680
18,076
*21
2,195
8,082
6,112
913
347
203
204
59,043,408
*309
52,633
1,365.081
6,931,959
4,793,016
4,105,948
4,833,948
36,960,514
9,961
*21
652
3,906
4,046
711
288
157
179
16,563,410
*206
16,028
490,981
2.711,631
1,833,376
1.537,459
1.727,684
8,246,045
1,711
866
514
245
52
17
9
8
9,087,515
-
674
1,872,518
*852
-15,046
33,992
137,150
73.395
576
*106
240
166
35
12
3,045,357
-2,505
35,807
175,698
141,745
138,629
689,273
171
257
168
47
14
9
8
259
*65
*51
77
43
11
269
28,628
216,553
566,088
610,109
479,426
546,815
6,639,895
5,607,147
3,507
75.714
250,623
332,185
243,726
*24
*122
74
29
8
4,399
3'1:80
6
061
2.31:91 :2767
67
Nonoperating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000 ................
$50,000,000 under $100,000,000..............
$100,000,000 or more ................................
22,474
514,497
2,726.009
1,852,832
1,570,506
1,727,684
8,258,749
Operating foundations
Total .......................................................
Zero or unreported ......................................
$1 under $ 1 00,GOO.....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
S50,000,000 unde $100,000,000 ...............
$100,000,000 or more ................................
'29.542
133,845
154,641
83,285
144,526
635,626
GRANTMAKJNG FOUNDATIONS
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more................................
Grantmaking-nonoperating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $1 D0,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000 ................
$50,000,000 under $100,000.000 ..............
$100,000,000 or more................................
Grantmaking operating foundations
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10.000,000 under $25,000,000 ................
$25.000,000 under $50,000,000 ................
$50,000,000 undo $100,000,000 ...............
100,000.000 or more ................................
Footnotes at end of table.
158 ~
1
1
1,5321431
79: 4'
1
1
'24,861
40.933
53,290
31,702
59,877
478,460
Private Foundations and Charitable Trusts, 1992
Table 1.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
[Ali figures are estimates based on samples-morkey amounts are in thousands of dollars]
Type of foundation,
Investments in securities (fair market value)
Total assets
(fair market value)
Total
Government
obligations
size of fair market value
of total assets
Number
of returns
Amount
Number
(35)
(36)
(37)
41,291
14,733
15,941
8,531
1,180
428
237
239
192,207,531
443,117
5,981,293
25,921,651
18,194,523
14,771,809
16,362.363
110,532.775
37,592
12,915
14,909
7,883
1,053
395
218
220
Total .......................................................
Zero or unreported ......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000 ................
$50,000,000 unde $100,000,000 ...............
$100,000,000 or more ................................
Amount
Corporate
stock
Number
of returns
Amount
(38)
(39)
(40)
(41)
(42)
(43)
(44)
24,344
3,925
10,855
7,579
1,113
410
229
233
144,378,998
130.585
3.305.247
18,537.424
13,574,290
11,312,084
12,828,197
84,691,169
12,377
1,301
4,564
4.938
849
338
189
198
30,519,768
32,150
755.946
4,942,721
3,293,743
2.890,707
3.338,103
15,266,400
20,009
2.636
8,913
6,623
1,016
377
221
223
95,190,351
77,476
1,980,515
10,545,703
8,096,689
6,653,592
7,543,135
60,293,241
10,949
861
4,306
4,310
796
313
171
193
18,668,879
20,959
568,786
3,049,001
2,183,858
1,767,786
1,946,959
9,131,529
174,433,681
391,471
5,592,340
23,811,681
16,347,985
13,586,149
15,043,901
99,660,154
23,117
3,692
10,469
7,142
1,005
382
212
215
134,916,247
124,360
3,201.679
17,629.024
12,647,964
10,740,345
12,056,478
78,516,397
11,730
1,195
4,473
4,634
753
316
177
182
27,766,764
30,069
737,210
4,702,720
3,039,392
2,754,186
3,122,250
13,370,927
18,996
2,489
8,585
6,237
923
353
204
205
89,708,076
73,481
1,926,750
10,019,162
7,585,107
6,310,108
7,138,193
56,655,276
10,428
858
4,150
4,072
718
293
157
180
17,451,417
20,810
537,720
2,907,142
2,023,465
1,676,052
1,796,034
8,490,194
3,699
1,818
1,033
649
128
33
19
19
17,773,860
51,647
388,954
2,109,970
1,846,538
1,185,660
1,318,461
10.872.621
1,227
233
386
437
109
28
17
18
9,462,751
6,225
103,569
908.400
926,326
571,739
771.719
6,174,772
647
*106
1,013
*147
328
386
93
24
17
18
5,482,275
-3,995
53,766
526,540
511,582
343,484
404.942
3.637,966
522
304
96
22
12
16
2,763.014
-2,080
-18,736
240,001
254,351
136,520
215,853
1,895,472
--3
*156
238
78
20
14
13
1,217,462
*149
'31,066
141,859
160,393
91,735
150,925
641,334
GRANTMAKJNG FOUNDATIONS
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000 ................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more ................................
34,479
10,534
14,149
7,853
1,087
404
225
226
182,455,683
364,036
5,368,974
23,693,194
16,821,954
13,943,935
15,531,611
106,731.979
22,633
3,343
10,166
7,157
1.040
388
219
221
139,956,826
114,466
3,156,633
17,729,029
12,928,757
10,914,183
12,341,162
82,772,596
11,626
1,198
4,323
4,624
789
321
182
188
29,480,875
29,713
729,675
4,694,322
3,160,582
2,776,187
3.197.798
14,892.599
18,630
2,280
8,343
6,278
948
359
212
211
92,429,741
68,530
1,886,364
10,099,114
7,709,531
6,458,899
7,284,879
58,922,425
10,158
656
4,021
4,096
740
296
164
185
18,046,210
16,224
540,595
2,935,593
2,058,645
1,679,097
1,858,485
8,957,572
Grantmaking-nonoperating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000,000................
$SO,000,000 under $100,000,000..............
$100,000,000 or more ................................
32,767
9,668
13,635
7,608
1,036
387
216
218
172,121,174
335,147
5.135,198
23,013,268
16,067,751
13,324,457
14,891,595
99,353,757
21,880
3,192
9,909
6,989
993
374
210
213
133,916,633
110,671
3,065,395
17.394,415
12,499,210
10.607,199
11,978,720
78,261,024
11,367
1,133
4,273
4,548
746
310
176
181
27,590,092
28,810
714,028
4,658,428
3,018,631
2,698,761
3,116,014
13,355,419
18,054
2,174
8,103
6,112
913
347
203
203
88,986,214
65,786
1,837,286
9,843,637
7,477,072
6,266,856
7,066,671
56,428,906
9,909
652
3,900
4,022
711
288
157
179
17,340,327
16,075
514,081
2,892,350
2,003,506
1,641,582
1,796,034
8,476,699
1,711
866
514
245
52
17
9
8
10,334,509
28,889
233,776
679,926
754,202
619,478
640,015
7,378,222
653
*150
257
168
47
14
9
8
6,040,193
-3,795
91,239
334,614
429,547
306,984
362,442
4_511,572
259
*65
1,890,783
*902
'15,647
35,894
141,951
77,426
81,784
1_537,180
576
*106
240
166
35
12
9
8
3,443,527
249
705,883
-
-2,744
49,078
255,476
232,458
192,043
218.208
2.493.520
--3
*122
74
29
8
7
6
of returns
Number
Corporate
bonds
Amount
of returns
Number
Amount
of returns
ALL FOUNDA71ONS
Total.......................................................
Zero or unreported ......................................
$1 under $100.000.....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more ................................
Nonoperating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more................................
Operating foundations
Grantmaking operating foundations
Total.......................................................
Zero or unreported ......................................
$1 under $100.000.....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 unde $100,000,000...............
$100,0130,000 or more................................
Footnotes at end of table.
77
43
11
6
7
'26,514
43,243
55,138
37,515
62,450
480,873
159
I
Private Foundations and Charitable Trusts, 1992
Table l.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[Allfigures are estimates based on samples-nioneyarrounts are in thousands of dollars]
Type of foundation,
Net worth (book value)
Minimum Investment return
Distributable amount
size of fair market value
of total assets
Number
Amount
of returns
(45)
Number
Amount
Number
of returns
Amount
(47)
(48)
(49)
(50)
of returns
(46)
ALL FOUNDATIONS
Total .......................................................
zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000 ..................
$1 0,000,DOO under $25,0D0.000 ...............
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
41,388
148
14,707
15,924
8,524
1,180
428
237
239
147,232,004
43,390
399.344
5,136,059
21,164,376
14;1 56i191- - 11,402,994
12,987,051
81.942,600
40,261
552
13,449
15,691
8.504
-1.175
426
232
233
8,223,186
1,362
21,631
269.374
1,157,276
-809,558
668,604
730,107
4,565,275
36,699
511
11,733
14,733
7,855
11~049392
213
214
7,590,639
1,291
20,099
274,368
1,079,371
--- -738,281-'
619,103
672,725
4,185,400
37,710
148
12,909
-14,892
7,876
1,053
395
218
220
133,611,418
43,390
352,911
-4.800,19419,639,150
12,690,366
10,570,653
11,936,226
73,578,529
36,796
511
11,795
--141767
7,855
1,049
393
213
214
7,683,200
1,319
19,483
256,216
1,093,233
753,270
629,753
6a8,569
4,241,357
36,699
511
11,733
-14.733
7,855
11,1349
392
213
214
-3,6781.798
1,033
649
128
33
19
19
13,620,586
46,433
335,865
1,525,226
1,465,825
832,341
1,050.825
8,364,071
--3,4466- *41
1,654
924
649
127
33
19
19
- 639,986
2,147
13,157
64,043
56,288
38,852
41,538
323,917
-WA-WA
N/A
N/A
N/A
N/A
NIA
N/A
N/A
- - --N/AN/A
N/A
NIA
N/A
N/A
N/A
N/A
N/A
34,468
140,670,939
10,510
14,149
7.846
1,087
404
225
226
324,370
4,648.357
19.719.124
13,039,771
10,842.764
12.405,657
79,696,153
34,470
486
10,092
14,108
7.853
1,085
403
221
221
7,969,495
1,180
18,969
254,308
1,098,457
772,749
642,606
707,941
4,473,284
32,741
465
9,247
13,577
7,608
1,034
385
212
213
7,534,679
1,112
18,242
254,831
1.061.979
732,137
612,893
671,990
4,181,495
32,778
131,990,060
*744
299,364
4,445,608
19,209,989
12,461,454
10,389,638
11,869,950
73,313,312
32,797
465
9,268
13,611
7,608
1,034
386
212
213
7,633,567
1,137
17,690
244,432
1,074,734
746,966
623.441
687,830
4,237,337
32,741
465
9,247
13,577
7,608
1,034
385
212
213
7,634,679
1,112
18,242
254.831
1,061,979
732,137
612,893
671,990
4.181,495
8,680,878
1,674
335,928
25,005
202,749
509,134
578,316
453,126
535.707
6,376,841
825
497
245
52
17
9
a
1,279
9,875
23,723
25,783
19,165
20,111
235,947
N/A
N/A
WA
NIA
N/A
N/A
N/A
NIA
WA
NIA
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Nonoperating foundations
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
-$100,000 under $1-1000.000.........................-.
$1,000,000 under $10,000,000
: ..........
$10,000,000 under $25,001),000................
$25,000.000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more................................
7,590,639
1,291
20,099
- 274.3681,079,371
738,281
619.103
672,725
4.185,400
Operating foundations
- Total..........................................*.............
Zero or unreported ......................................
$1 under $100,000.....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,000,000 under $50,000.000 ................
$50,000,000 undo $100,000,000...............
$100,ODO,000 or more ................................
GRANTMAKJNG FOUNDATIONS
Total .......................................................
Zero or unreported ......................................
$1 under $1 DO,000.....................................
$100,000 under $1,000,000.......................
$1.000.000 under $10.000.000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
Grantmaking-nonoperating foundations
Total .......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,1300 under $10,000,000 ..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000 ..............
$100,000,000 or more................................
9,665
13,635
7,601
1,036
387
216
218
Grantmaking operating foundations
Total.......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000 .......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000 ................
$25,DOO,000 under $50,000,000 ................
$50,000,000 undo $100,000,000 ...............
$100,000,000 or more ................................
1
160
Footnotes at end of table.
1,691
845
514
245
52
17
9
8
Private Foundations and Charitable Trusts, 1992
Table I.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on samples-money arrounts are in thousands of dollars)
Type of foundation,
Qualifying distributions
Undistributed income for 1992
Excess distributions carryover to 1993
size of fair market value
of total assets
Number
Amount
Number
of returns
Amount
of returns
Number
Amount
of returns
(51)
(52)
(53)
(54)
(55)
(56)
39,306
887
12,592,243
81980
-2.5
2,235
3,478
2,521
358
165
91
106
2,034,620
*178
2,206
45,336
229,187
156.924
170,294
201.596
1,228,899
28,703
*T77
10,059
11,393
14,700,506
8,980
M
2,034,620
28,703
'178
2,206
45,336
229,187
156,924
170,294
201,596
1,228,899
777
10,059
11,393
5,339
682
107
2,714,192
4,266,424
1,905,534
1,217,947
1,011,435
1,624,952
ALL FOUNDATIONS
Total ......................................................
Zero or unreported ......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
119,676
407,260
974,517
2,289.096
1,528,250
1,047,102
1,005,745
5,220.598
12,644
15,318
8,389
1,173
426
232
236
5,339
682
224
121
107
1,536,105
2,714,192
4,266.424
1,905.534
1.217,947
1.011,435
1,624,952
Nonoperating foundations
Total .....................................................
Zero or unreported.....................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000..................
$10,000,000 under $2.5,000,000................
$25,000,000 under $50,000,000................
35,981
799
11,182
14,353
7,776
11,292,616
116,244
360,806
2,235
14,7W,506
-423,918
1,536,105
898,181
1,968,175
1,322,491
882,244
932,669
4,811,806
3,478
2,521
358
165
91
106
1,299,627
WA
N/A
1,462
965
613
125
33
19
19
N/A
N/A
NIA
N/A
N/A
N/A
N/A
N/A
WA
WA
N/A
N/A
NIA
N/A
N/A
N/A
N/A
WA
-3,432
46,453
76,336
320,921
205,759
164,858
73,076
408,792
N/A
N/A
N/A
N/A
N/A
NIA
N/A
N/A
N/A
N/A
N/A
N/A
NIA
N/A
N/A
N/A
35,190
11,932,043
719
10,534
14,149
7,853
1,086
404
221
224
118,391
349,111
917,514
2,115,609
1,369,057
7,028
-
2,017,448
-
26,230
633
14,262,269
422,773
1,078
2,848
2,390
351
1,494
39,353
222,061
154,747
8,504
10,767
1,429,594
2,612,691
164
91
106
169,298
201,596
1.228,899
5,209
672
218
120
106
4,101,843
1,882,03D
1,182,497
1,008,413
1,622,427
Total ......................................................
33,414
11,164,973
654
9.668
13,635
7.608
1,035
387
212
216
116,045
330,272
862,008
1,942,137
1,306,417
870,651
928,911
4,808,532
7,028
-
2,017,448
-
1,078
2,848
2,390
351
164
91
106
1.494
39,353
222,061
154,747
189,298
26,230
633
8,504
10,767
5,209
672
218
14,262,269
Zero or unreported......................................
$1 under $100,000 .....................................
201,596
1,228.899
120
106
1,882,030
1,182,497
1,008.413
1,622,427
Total ......................................................
1,776
767,070
WA
N/A
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000................
65
866
514
245
52
2,347
18,839
55,506
173,472
62,640
WA
N/A
N/A
NIA
NIA
WA
N/A
NIA
N/A
$25,000,000 under $50.000,000................
$50,000,000 undo $100,000.000...............
$100,000,000 or more................................ 1
17
9
8
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
WA
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
1,049
393
213
217
224
121
Operpting foundations
Total ......................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 unde $100,000,000...............
$100,000,000 or more................................
3,325
.89
GRANTMAICING FOUNDATIONS
Total .....................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $1,000,000.......................
$1,000,000 under $10,000,000..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
988,065
956,489
5,117,808
Grantmaking-nonoperating foundations
$100,000 under $1,000,000.......................
$1,000.000 under $10,000,000..................
$10,000,000 under $25,000,000................
$25,000,000 under $50,000,000................
$50,000,000 under $100,000,000..............
$100,000,000 or more................................
422,773
1,429,594
2,612,691
4,101.843
Grantrnaking operating foundations
1
117,413
27,578
309,276
1
WA
NIA
N/A
N/A
N/A
WA
WA
WA
N/A
N/A
NIA
N/A - not applicable.
Estimate should be used with caution because of the small number of sample returns on which It is based.
The data shown in columns 18 and 19 are based on the amount of contributions, gifts, and grants that foundations actually disbursed for charitable purposes for 1992 using
the cash receipts and disbursements method of accounting. These amounts differ somewhat from those reported as contributions, gifts, and grants paid shown In the Income
statement (Table 3) because foundations may use either the cash receipts and disbursements or the accrual method of accounting.
2 Less than $500.
NOTE: Detail may not add to totals because of rounding.
161
I
Private Foundations and Charitable Trusts, 1992
Table 2.-All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets
(All figures are estimates based on a sample--money amounts are in thousands of dollars]
Selected sources of revenue
Type of trust,
size of fair market value
Number
of returns
Total revenue
of total assets
(1)
Contributions, gifts,
and grants received
Number
of returns
Amount
(2)
2,909
36
940
1,078
323
486
47
Dividends and interest
from securities
Not gain (less loss)
from sales of assets
Number
of returns
Amount
of returns
Number
Number
of returns
Amount
Amount
(3)
(4)
(5)
(6)
(7)
(8)
(9)
346,797
411
*10
123
148
-32
90
9
63,265
T)
2,024
3,078
-3,024
51,333
3,806
2,514
*26
682
977
-312-- 471
46
120,056
*87
1,692
10,582
9,954
51,980
45,760
2,028
-2.3
480
807
270
407
41
126.068
*183
907
8,481
- 4.729
44.756
67.010
401
62,709
T)
1,703
3,078
*3,02451,098
3,806
2,490
*26
678
970
308
462
45
119,380
'87
1,691
16.517
9.826
51,707
45,551
2,015
*23
480
aw
266406
40
125,657
*183
907
8,489
- 4,594
44,678
66,806
*556
_*321
235
-
*24
__*3
*7
-4
9
1
*676
-
*13
-
.1w
T)
.0
7
-7
-4
1
1
ALL CHARITABLE TRUSTS
Total ...........................................................
Zero or unreported..........................................
$1 under $100,000 .........................................
$100,000 under $500,000........................ : .....
$500,000 under $1,000,000...........
$1,000,000 under $10,000,000......................
$10,0W,000 or more......................................
2,932
36
964
1,078
_323
486
47
5,178
24,988
20,078
162,664
133,609
Nonoperating trusts
Total...........................................................
Zero or unreported ..........................................
$1 under $100,000.........................................
$100,000 under $500,000
$500,000-under $1,000,000 ...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more ......................................
2,902
36
954
1,070
-319
477
46
2,878
36
930
1,070
319477
46
341,009
280
4,825
24,930
- 19.812
158,174
132,989
119
148
-32
83
9
Operating trusts
Total ...........................................................
Zero or unreported..........................................
$1 under1100,000 .......................................... . . ..
$100,ODO under $500,000..............................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more......................................
30
30
*10.
*7
*4
9
1
6,787
_*353
*58
*10
*7
*4
9
1
4,49D
620
*10
-,'3
7
274
209
GRANTMAWNG CHARITABLE TRUSTS
Total...........................................................
Zero or unreported ..........................................
$1 under $100,000.........................................
$100,000 under $500,000 ..............................
$500,000 under $1,000,000 ...........................
$1,GW,000 under $10,000,000......................
$10,000,000 or more ......................................
2,706
32
825
1,038
316
450
45
2,706
32
825
1,038
316
450
45
317,132
184
4,195
23,752
19,755
151,347
117,899
351
*10
83
137
*32
so
9
68,656
2,385
115,865
T)
1,203
2,639
-3,024
47,984
3,806
633
945
305
435
44
1,612
10,250
9,769
49,876
44,312
Total ...........................................................
Zero or unreported.................... :.....................
$1 under $100,000 .........................................
$100,000 under $500,000........... 1..................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000 ......................
$10,000,000 or more......................................
2,691
32
815
1,035
316
450
44
2,691
32.
815
1,035
316
450
44
316,118
184
3.842
23,712
19.755
151,347
117,279
347
*10
80
137
'32.
80
9
68,335
2,377
.22
115,616
*47
1,612
10,210
9,769
49,876
44,102
*14
*14
*10
-4
-
-1,014
-
*3
-
*321
*321
-
.
T)
882
2,639
-3,024
47,984
3,806
630
941
305
435
43
-.8
*134
79
204
1,931
*19
444
778
266
384
39
111,992
1,926
111,787
*129
863
8,367
4.594
43.321
54,512
444
T75
.266
384
38
863
8,367
4,594
43,321
54,716
Grantmaking-operating trusts
Total...........................................................
Zero or unreported ..........................................
$1 under $100,000.........................................
$100,000 under $500,000 ..............................
$500,000 under $1,000,000 ...........................
$1,000.000 under $10,000,000......................
$10,000,000 or more ..... ................................
Footnotes at end of table.
162
.10
-4
I
I
1
*41
620
*3
-
*8
-3
*4
-
*204
-
*250
T)
.1w
-4
-
1
209
1
204
Private Foundations and Charitable Trusts, 1992
Table 2.-All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on a sample-money amounts are in thousands of dollars)
Excess of revenue
Type of trust,
size of fair market value
of total assets
Disbursements
(less loss)
Total expenses
Net investment income
for exempt
over expenses
Number
Amount
Number
of returns
purposes
Amount
Number
of returns
Amount
Number
of returns
Amount
of returns
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
2,895
36
927
1,078
323
485
47
191,202
1,741
5,115
19,558
14.083
73,678
77,026
2,11412
36
917
1,074
323
485
47
155,594
.1,461
64
5,430
5,994
88,985
56,583
2,807
32
852
1,070
323
482
47
252,784
218
3,098
20,665
16,741
97,343
114,719
2,837
36
908
1,066
316
475
47
164,428
1,718
4.653
16.794
11,526
60,016
69,720
2,864
36
917
1,070
319
476
46
185,652
1,741
4,109
19,609
13,918
70~459
75,815
2,851
36
908
1,067
319
476
46
155,468
-1,461
716
5,421
5,895
87,714
57,174
2,777
32
843
1,063
319
473
46
21511,370
218
3.067
20,613
16,494
96,594
114,384
2,822
36
898
1,052
316
474
46
161,904
1.718
3,650
16,759
11,526
59,457
68.794
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,ODD under $10,000,000.......................
$10,000,000 or more .......................................
30
*10
-7
-4
9
1
.5,651
-1,006
*49
*166
3,219
1,211
30
*10
*7
*4
9
1
137
*-652
.9
*100
1,271
-591
30
*10
'7
*4
9
1
1,414
*31
*52
*247
749
335
is
*10
-4
1
1
2,524
-1,004
'34
559
926
GRANTMAVING CHARITABLE TRUSTS
Total............................................................
Zero or unreported...........................................
$1 under $100,000..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,ODO under $10,000,000.......................
$10,000,000 or more .......................................
2,706
32
825
1,038
316
450
45
164,454
1,738
4.796
19,165
13,894
69.028
75,832
Z679
32
802
1,035
316
449
45
132,678
.1,553
-601
4,587
5,860
82,319
42,067
2,648
*29
777
1,035
316
446
45
232,067
*125
2,954
20,034
16,460
92,978
99,516
2,706
32
825
1,038
316
450
45
162,303
1,717
4.368
16,772
11.526
58,560
69,369
2,691
32
815
1,035
316
450
44
182,196
1,738
3,791
19,124
13,894
69,028
74,621
2,664
32
793
1,031
316
449
44
133,922
.1,553
51
4,588
5,860
82,319
42,657
2,633
'29
768
1,031
316
446
44
231,666
*125
2,923
20,000
16,460
92.978
99.181
2,691
32
815
1,035
316
450
44
160,338
1.717
3,364
16,738
11,526
58,560
68,433
*14
*10
-4
1
-2,258
-1.006
*42
1,211
*14
*10
-4
1
-1.244
'-652
.-1
*14
*10
-4
-
*M
-
*14
-
.1,9"
*31
*w
*10
*4
1
ALL CHARITABLE TRUSTS
Total........................ ...................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $5W,OOO...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000.......................
$10.000,000 or more .......................................
Nonoperating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$500,000 under $1.000,000............................
$1,000,000 under $1 OA00,000.......................
$10,000,000 or more .......................................
Operating busts
Grantmaldn"onoperatIng trusts
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $600,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$1 OADOADO or more .......................................
Grantmaking-operating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$5DO,000 under $1,000,000 ............................
$1,000,000 under $10,ODO,000.......................
$10,000,000 or more ....................................... 1
1
1
1
-591
1
1
1
335
1
1
-1,004
'34
926
Footnotes at end of table.
163
Private Foundations and Charitable Trusts, 1992 -
Table 2.--All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on a sample--money amounts are in thousands of dollars]
Excise tax on net investment income
Contributions,
gifts, and
grants paid 2
Type of trust,
size of fair market value
of total assets
Number
of returns
Amount
(18)
(19)
2,706
32
825
1,038
Foreign
trusts
Domestic
trusts
Total
Number
Amount
Number
of returns
Amount
of returns
(20)
(21)
(22)
(23)
(24)
4,340
4
56
380
308
-1.640-- 1,953
2,929
36
964
1,078
323
-48247
4,334
4
56
380
4
-
5
- -450
316
45
154,636
1,703
4,101
15,780
11,020
-55,62766,405
2,691
32
815
31:_
"03
450
44
153,011
1,703
3.098
15,746
-11,020
55,627
65,817
4,315
4
55
379
- 303
1,628
1,946
2,898
36
954
1,070
319473
46
4,310
4
55
379
-303
1,623
1,946
4
-
4
ALL CHARITABLE TRUSTS
Total............................................................
Zero or unreported ...........................................
$1 under $100.000..........................................
$1 00,000 under $500,000...............................
$500,000 under $1,000,000........................... .
$1,000,000 Under $10.000.000.-...
$10,000,000 or more ....................................
-11634308
-
7
-,---4
-1.953
Nonoperating trusts
Total ............................................................
Zero or unreported ...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
-$500,000 under $11000,000 ...
$1,000,000 under $10,000,000 .....................
$10,000,000 or more.......................................
4
-
Operating trusts
-1,625
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$1 00,000under$500_'000
.......................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more .......................................
-1,003
'34
589
GRANTMArJNG CHARITABLE TRUSTS
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000 .......................
$10,000,000 or more.......................................
2,706
32
825
1,038
316
450
45
154,636
1,703
4,101
15.780
11,020
55,627
66,405
3,943
2
53
368
303
1,569
1,649
2,702
32
825
1,038
316
446
45
3,938
2
53
368
303
1,563
1,649
2,691
32
815
1,035
316
450
44
153,011
1,703
3,098
15,746
.11,020
55,627
65,817
3,935
2
52
368
303
1,569
1,642
2,688
32
815
1,035
316
446
44
3,930
2
52
368,
303
1,563
1,642
Grantmaking-nonoperating trusts
'Total ............................................................
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
Grantmaking-operating trusts
Total........................................ ...................
Zero or unreported ...........................................
$1 under $100,000...................................... *
$100,000 under $500.000 ...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000 .......................
$10,000,000 or more ........................................
Footnotes at end of table.
164
-1,625
-1,003
'34
1
-589
7
7
5
Private Foundations and Charitable Trusts, 1992
Table 2.-All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on a sample--money amounts are in thousands of dollars)
Investments in securities (book value)
Type of trust,
size of fair market value
of total assets
Total assets (book value)
Number
of returns
Amount
(25)
Total
Government
obligations
Number
of returns
Amount
(26)
(27)
2,880
-4
943
1,078
323
486
47
2,417,064
*824
34,958
219.222
177,321
978,108
1,006,632
2,849
-4
933
1,070
319
477
46
30
-
Corporate
stock
Number
of returns
Amount
(28)
(29)
1,814
-4
460
666
204
434
46
1,629,008
*757
15,186
102,071
86,664
672,848
751,482
2,391,162
*824
34,652
218,142
174,511
963,103
999,930
1,800
-4
457
662
200
432
45
25,902
*305
Corporate
bonds
Number
of returns
Amount
Number
(30)
(31)
(32)
(33)
(34)
968
166
342
143
273
33
391,688
4.272
23,797
25,872
166,034
171,713
1,451
-4
296
523
190
396
43
882,933
*374
7,520
53,547
45.117
402,694
373,682
831
*4
159
301
121
215
32
354,387
*383
3.395
24,728
15,675
104,120
206,087
1,621,251
*757
15,106
101,576
84,526
670,104
749,182
953
390,072
4,272
23,797
25,692
164.597
171,713
1,438
-4
292
520
186
394
42
879,472
*374
7,439
53,319
44,660
402,225
371.454
821
*4
159
297
117
213
31
351,707
*383
3,395
24,459
14,173
103,282
206,015
7,757
*80
*496
*2,138
2,744
2,300
*6
-4
2
-
-1,616
-
*13
-
-3,461
*227
469
2,228
-4
*4
2
1
-26.80
*268
1,436
-
-3
-4
-4
2
1
*10
-
Amount
of returns
ALL CHARITABLE TRUSTS
Total,**,*,,
............
zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
Nonoperating trusts
Total ............................................................
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
166
342
140
271
33
OperatIng trusts
*7
*4
9
1
*2809
15,005
6,702
13
3
-4
-4
2
1
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
2,674
825
1,038
316
450
45
2,266,776
31,792
209,974
171,314
924,697
928,999
1,712
412
652
197
407
44
1,514,421
14,007
100,372
81,450
644,170
674,422
905
150
335
136
251
32
359,585
3,861
23,419
24,346
156,956
151,D03
1,373
267
512
183
370
41
841,611
6,917
53,104
42.931
389.341
349,318
779
313,226
146
293
117
191
31
3,229
23,849
14,173
97,874
174.101
Grantmaking-nonoperating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $5DO,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
2,659
815
1,035
316
450
44
2,259,228
31,487
209,434
171,314
924,697
922,297
1,707
409
652
197
407
43
1,512,041
-
905
-
13,927
100,372
81.450
644,170
672,122
150
335
136
251
32
359,585
3,861
23,419
24,346
156.956
151.003
1,369
263
512
183
370
40
839,302
6,837
53.1 D4
42,931
389,341
347,090
T78
146
293
117
191
30
313,154
3,229
23,849
14.173
97,874
174,029
*14
*10
-4
-
*7548
-
-2,380
-
-2,308
-
1
-
72
-
*305
*540
*80
-
-
2,228
1
72
Total ............................................................
Zero or unreported...........................................
$1 under $100.000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
838
72
GRANTMAJUNG CHARITABLE TRUSTS
Grantmaking-operating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $1 DO,000..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000 .......................
$10,000.000 or more .......................................
-
-6.702
2,300
Footnotes at end of table.
165
Private Foundations and Charitable Trusts, 1992
Table 2.-All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets"Continued
[All figures are estimates based on a sample-money amounts are in thousands of dollars]
Investments in securities (fair'market value)
Total assets
(fair market value)
Type of trust,
Total
Government
obligations
size of fair market value
of total assets
Corporate
stock
Corporate
bonds
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
2,897
-
1,810
460
666
204
-434
46
2,174,484
17,132
130,373
114,464
- 866,0891.046,426
965
413.858
4,482
25,198
27,176
-175,914
181,087
1,451
296
526
190
--39643
1,379,155
EiKl
-
381,472
964
1,078
323
48647
3,130,730
38,899
267,241
232,048
-1,239,955
1,352,587
11.920
77,876
70,799
-578.162
643,398
159
297
121
212_
32
3,730
27.299
16,488
-112,012
221,942
Nonoperating trusts
2,866
Total ...........................................................
Zero or unreported.........................................
954
$1 under $100,000 .........................................
1,070
$100,000 under $500,000..............................
$500,DDO under $11.000.000~
. ....
- -319477
$1,000,000 under $10,000,000......................
46
$10,000,000 or more......................................
3,093,173
38,591
266,116
-229,175
1,223,114
1,336,177
1,797
2,163,905
959
-457
.17,052
166
662
129,875
346
-200 -- - 112,262-- 140
432
663,271
275
45
1,D41,444
33
412,197
1,437
292
523
- 186394
42
1,372,909
-
-
378,800
-
8840
77:659
-70,302
577,659
638,449
159
294
-117
210
31
-10,579
*80 1
.6
-1,661
-
-2,201
2.818
4,982
-4
2
-
*191
1,470
-
1,376
ALL CHARITABLE TRUSTS
-
Total...........................................................
Zero or unreported ....................... :.................
$1 under $100,000.........................................
$100.000 under $500,000 ..............................
$500,000 under $1.000,000...........................
$1-000,000-under$1 D 000,000
............. 1
$1;,000,000 or ... .....................
Operating trusts
Total...........................................................
Zero or unreported .........................................
$1 under $100,000...........
. .........
$100,000 under $500,000 ..............................
$1,000,000...........................
$500,000 under
$1.000,000 under $10,000,DDO ......................
$10,000,000 or more ......................................
166
346
143
27733
7
4,482
25.198
26.985
174,444
181,087
30
10
*7"
-4
9
1
37,557
*308
*11125
*2872
16,841
16,410
2,674
825
1,038
316
450
45
2,9151,247
-
1,712
-
2,038,953
-
912
-
35,543
256,142
225,638,
1,172,864
1,261,060
412
652
197
407
44
15,818
127,985
108,847
830,831
955,473
150
338
136
255
32
380,463
4,072
24,817
25,615
166,520
159,438
2,659
815
1,035
316
450
44
2,933,946
35,236
255,558
225.638
1,172,864
1,244,650
1,707
409
652
197
407
43
2,033,891
15,737
127,985
108,847
830,831
950,491
912
380,463
1,372
150
338
136
255
32
4,072
24,817
25,615
166.520
159.438
263
516
183
370
40
-4
-5,062
-
-
*3
-
*80
-
-
I
237:70139
0
14,975- - 111,167
221,908
-6,246
-2,672
*80
217
497
503
4,949-
-280
-1.513
845
33
GRANTMAKING CHARITABLE TRUSTS
Total ...........................................................
Zero or unreported.........................................
:.................................
$1 under $100,000
$100,000 under $500,000..............................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more : ................................. 1
1,319,459
8.202
76.862
68,256
558,788
607,351
772
146
290
117
188
31
339,032
3,544
26,305
14,975
105,523
188,684
1,314,430
8,121
76,862
68,256
558,788
602,402
771
146
1290
~117
188
w
338,999
3,544
~ 26,305
14,975
105,523
188,651
-4
-5,029
-
1
33
-
--3
-
*80
1
33
267
516
183
370
41
Grantmakina-rionoperating trusts.
Total........................................ ..................
Zero or unreported .........................................
$1 under $100,000.........................................
$100,000 under $500,000
;..:
*"**'*"*"
$500,000 under $1,000,DOO ........1...................
$1,000,000 under $10,000,000......................
$10,000,000 or more ......................................
Grantmaking-operating trusts
Total ........................................... ...............
Zero or unreported.........................................
$1 under $100.000 .........................................
$100.000 under $500,000..............................
$500,000 under $1.000,000...........................
$1,000,000 under $10,000,000 ......................
$10,000,000 ormore .................................
Footnotes at end of table.
166
1
1
4_982
-
4_949
Private Foundations and Charitable Trusts, 1992
Table 2.-All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on a sample--money amounts are in thousands of dollars]
Type of trust,
Net worth (book value)
Minimum investment return
Distributable amount
size of fair market value
of total assets
Number
of returns
Amount
Number
(45)
(46)
(47)
(48)
(49)
(50)
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$500.000 under $1,000,000............................
$1,000,000 under $10,000,000 .......................
$10,000,000 or more .......................................
2,876
-4
940
1,078
323
486
47
2,407,824
2,888
36
923
1,074
323
486
47
147,795
107
1,872
12,908
11,219
58,528
63,162
2,850
36
906
1,067
319
477
45
134,891
103
1,812
12,497
10,727
55,738
54,014
Nonoperating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000 .......................
$10,000,000 or more .......................................
2,846
-4
930
1,070
319
477
46
2,385,829
34,539
217.867
174,239
959,157
990,204
2,857
36
913
1,067
319
477
46
146,415
107
1,867
12,853
11,087
58,019
62,483
2,850
36
906
1,067
319
477
45
134,891
103
1,812
12,497
10,727
55,738
54,014
30
*10
-7
-4
9
1
21,995
*305
*1,080
*2,619
13,161
4,829
30
*10
*7
-4
9
1
1,380
-5
'54
*132
509
679
WA
WA
N/A
WA
WA
WA
WA
N/A
WA
N/A
N/A
WA
N/A
N/A
Total ............................................................
Zero or unreported...........................................
$1 under $100,000..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
2,670
822
1,038
316
450
45
2,259,864
31.678
209,840
171,043
920,768
926,535
2,685
32
804
1,038
316
450
45
139,620
so
1,722
12,432
10,904
55,849
58,662
2,668
32
791
1,035
316
450
44
131,006
49
1,666
12,071
10,510
53,905
52,804
Grantmaking-nonoperating trusts
Total ............................................................
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,ODO.......................
$10,000,000 or more.......................................
2,656
812
1,035
316
450
44
2,254,189
31,373
209,300
171,043
920,768
921,706
2,671
32
795
1,035
316
450
44
138,907
50
1,717
12,404
10,904
55,849
57,983
2,668
32
791
1,035
316
450
44
131,006
49
1,666
12,071
10,510
53,905
52,8D4
*14
-5,675
*14
*10
-4
-
*305
*10
*4
*713
.5
N/A
WA
WA
WA
WA
WA
WA
N/A
WA
WA
WA
WA
WA
WA
Amount
Number
of returns
Amount
of returns
ALL CHARITABLE TRUSTS
Operating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $1 DO,000..........................................
$100.000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more .......................................
34,844
218.947
176,859
972,318
1,0D4,033
GRANTMAKJNG CHARITABLE TRUSTS
Grantmaking-operatIng trusts
Total ............................................................
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more....................................... 1
1
1
4,829
1
1
1
679
1
Footnotes at end of table.
167
Private Foundations and Charitable Trusts, 1992
Table 2.--All 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
(All figures are estimates based on a sample--money amounts are in thousands of dollars)
Type of trust,
Undistributed income for 1992
Qualifying distributions
Excess distributions carryover to 1993
size of fair market value
of total assets
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
(51)
(52)
(53)
(54)
(55)
(56)
2,838
36
908
1,056
316
476
47,
166,331
1,718
4,653
6,794
1
11,526
61,918
69.722
S04
-4
211
300
86
188
15
29,578
*35
192
2,183
1,289
14,011
11,867
2,071
32
722
767
233
287
30
160,042
1,812
8,141
18,133
10,813
47,431
73,712
2,823
36
898
1,052
316
475
46
163,808
1,718
3.650
16,759
11,526
61.358
68,796
804
-4
211
300
86
188
is
29,578
*35
192
2,183
1,289
14,011
11,867
2,071
32
722
767
233
287
30
160,042
1,812
8,141
18,133
10,813
47,431
73,712
*15
.10
-2,524
-1,004
1
1
559
926
N/A
N/A
N/A
N/A
N/A
N/A
NIA
NIA
N/A
N/A
N/A
N/A
N/A
N/A
NIA
N/A
MIA
NIA
N/A
NIA
N/A
WA
N/A
NIA
N/A
N/A
N/A
N/A
Total ............................................................
Zero or unreported ...........................................
$1 under $100,000.....................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more .......................................
2,706
32
825
1,038
316
450
45
163,976
1,717
4.368
16,772
11,526
60,231
69,361
683
-
26,968
134
1,823
1,073
12,912
11,016
1,986
32
638
767
233
286
30
159,269
1,812
7.419
18,133
10,813
47,381
73,712
Grantmaking-nonoperating trusts
Total............................................................
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000 .......................
$10.000,000 or more.......................................
2,691
32
815
1,035
316
450
44
162,012
1,717
3,364
16,738
11,526
60,231
68,435
683
26,958
-
157
268
82
162
14
134
1,823
1,073
12,912
11,016
1,986
32
638
767
233
286
30
159,269
1,812
7,419
18,133
10,813
47,381
73,712
*14
-1,964
.1,004
.34
N/A
N/A
N/A
NIA
NIA
NIA
N/A
N/A
NIA
N/A
N/A
N/A
N/A
N/A
N/A
NIA
N/A
N/A
WA
N/A
N/A
N/A
N/A
NIA
NIA
N/A
N/A
N/A
ALL CHARITABLE TRUSTS
Total................................................. I ..........
Zero or unreported ...........................................
$1 under $100.000..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000 .......................
$10,000,000 or more .......................................
Nonoperating trusts
Total............................................................
Zero or unreported......... ................ ................
$1 under $100,000 ............ : .............................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ........ ...................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
Operating trusts
Total ............................................................
Zero or unreported ...........................................
$1 under $100,000 ............... ..........................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000
...............
$10,000,000 or more.......................................
-
GRANTMAKING CHARITABLE TRUSTS
Grantmaking-operating trusts
Total............................................................
Zero or unreported ...........................................
$1 under $100,000..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more ... ................................
.10
-4
926
157
268
82
162
14
N/A - not applicable.
* Estimate should be used with caution because of the small number of sample returns on which it is based.
Less than $500.
2 The data shown in columns 16 and 19 are based on the amount of contributions, gifts, and grants that foundations actually disbursed for charitable purposes for 1992 using
the cash receipts and disbursements method of accounting. These amounts differ somewhat from those reported as contributions, gifts, and grants paid shown in the Income
statement (Table 4) because foundations may use either the cash receipts and disbursements or the accrual method of accounting.
NOTE: Detail may not add to totals because of rounding.
168
Private Foundations and Charitable Trusts, 1992
Table 3.--All Private Foundations: Income Statements and Balance Sheets, by Size of Fair Market
Value of Total Assets
[AD figures are estimates based on a sample--money amounts are in thousands of dollars)
Size of fair market value of total assets
Total
Assets
zero or
unreported
$1
under
$100,000
$100,000
under
$1,000.000
$1,000.000
under
$10,000.000
$110,000,00D
under
$25,000,000
$25,000,000
under
$50,000,000
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Number of returns ...............................................
42,428
1,137
14,733
15,941
8,531
1,180
428
237
239
Total revenue.......................................................
Contributions, gifts, and grants received ...........
Interest on savings and
temporary cash investments.........................
Dividends and interest from securities..............
Gross rents ........................................................
23,566,388
7,902,873
91,606
87,286
386,638
342,929
1,367,283
4,036,788
2,613,958
2,236,590.
10,922,557
925,103
1,851.583
1,037,506
908.538
1,910,967
653.443
989,956
6,631,079
236,649
6,733,267
3,762
2,971
-
63,848
197,436
14,966
113,900
195,178
925,386
49,758
758,618
118,141
635,331
18,395
583,392
85,124
533,788
30,480
494,953
96,756
.2,526
8,843
10,190
-1,059
13,960
599,811
19,694
492,769
418,3D4
3,726,166
102,296
4,278,202
47,956
1,024,604
'130
1,576
8,082
51,420
5,982
250,282
8,444
212,749
26,025
157,682
2,203
46,290
3,135
297,969
14,498,073
150,822
433,092
1,757,648
1.345,255
40.959
96,001
18,893
9,554
849,552
34,000
50,458
12,670
6,749
12,567
5,082
4,723
40.835
904,961
25,088
40,340
13,167
6,083
5,029
38,610
2,422
24,647
12,269
12,906
6,276,556
5,080,600
99,850
234,297
89,131
20.807
7,844
211,190
8,332
119,184
*11
322,888
10,647
18,706
1,319
4,339
4,392
6,048
587
3,173
1,468
17,853
2,570,423
1,920,316
66,188
139,696
19.448
19,041
22,062
67,629
24,778
46,307
1,140,059
118,002
*244
-3
-
1,001,959
841,262
16,069
21,212
1,851
7,785
11,078
15,195
6,520
11,028
1,159,315
11.382,837
293,045
47,116
93,570
Rem
Not gain (less loss) from sales of assets..........
Gross profit (loss loss)
from business activities................................
Other income.....................................................
Total expenses .....................................................
Contributions, gifts, and grants paid' ................
Compensation of officers..................................
Other salaries and wages .................................
Pension plans and employee benefits..............
Legal fees..........................................................
Accounting fees ................................................
Other professional fees .....................................
Interest ..............................................................
600,713
156,478
73,428
64,657
421,70D
56,627
269,350
142,617
181,344
92,517
43,812
718,943
47
8,577
2,974
31,325
30,122
overexpenses .................................................
Excess of revenue.............................................
Loss..................................................................
9,068,314
10,893,354
-59,216
*4,396
46,454
1,825,041
63,611
Total assets (fair market value)..........................
Cash. total .........................................................
Non-interest bearing accounts......................
Savings and temporary cash investments
192,207,531
14.854,724
2,114,095
Taxes ...................
....
Depreciation and depletion...............................
*
* ............. * *-**-* *
Occupancy........................................................
Travel, conferences, and meetings...................
Printing and publications ...................................
Other expenses .................................................
518
425
.5
82
.8
$50,000,000 $100,000,000
under
or
$100,000.000
more
(8)
(9)
2,096,484
25,998
35,931
10,429
3,055
169,544
5,710
34,037
18,932
18,660
7,434
3,013
103,694
5,303
5,027
35,967
8,273
30,893
21,373
14,143
5,487
1.493
84,674
365,324
6D4,875
239,551
1,466,365
1,867,130
40D.765
856,110
1,169,023
312,913
1,077,275
1.198,939
121,663
762,908
956,799
193,890
4,646,001
443,117
5,981,293
18,194,523
1,458,574
209,542
1,249.031
83,949
12,502
14,771,809
1,134.401
64,384
1,070,017
110,532,775
1,457.116
281.604
1,175,512
37.636
*2,094
*155
25,921,651
3,304,268
501,902
2,802,367
79,888
36,348
16,362,363
239,324
82,087
157,237
1,801
22,892
541
138,004
3,430
10,374
15,460,360
13,574,290
3,293,743
8,096,689
2,183,858
35,000
994
13,124
183
51,301
1,957
16,408
12,931,168
11,312,084
2,890,707
6,653,592
1,767,786
1,224,628
117,575
1,107,053
47.435
7,135
15,505
72
64,531
854
14.129
14.488,530
12,828,197
3,338,103
7.543,135
1.946,959
6,036,413
857,001
5,179,412
298,865
43
28
290,684
107,250
1.488,156
423,031
100,162
1,095,891
277,667
105,252
1,277,414
1,632,340
363,780
14,290,935
711,108
292,768
356,547
230,725
219,205
280,340
1,140,508
1,048,857
8,800
46,908
5,426
2,464
54,648
55,820
69,274
50,083
26,044
204,101
Excess of revenue (lose loss)
Accounts receivable, net ...................................
Pledges receivable, net .....................................
Grants receivable ..............................................
Receivables due from disqualified persons
Other notes and loans receivable......................
Inventories.........................................................
Prepaid expenses and deferred charges ..........
Investments, total ..............................................
Securities, total .............................................
Government obligations ............................
Corporate stock .........................................
Corporate bonds ........................................
Land, buildings, and equipment (less
accumulated depreciation)........................
Mortgage loans .............................................
Other investments.........................................
Charitable-purpose land,
buildings, and equipment
(loss accumulated depreciation)...................
Other assets ......................................................
Footnotes at and of table.
12,740,629
584,574
59,405
114,706
25,062
1,592.711
25,755
192.602
168,449.004
144,378,998
30,519,768
95,190,351
18,668,879
305
164,531
130,585
32,150
77,476
20,959
1,574
3,865,911
3,305,247
755,946
1,980,515
568,786
63,002
-23.299
273,194
7,144
41.036
20,560.260
18,537,424
4,942,721
10,545,703
3,049,001
3,240.500
875,162
19,954,344
-3,369
3,503
27,074
84,156
47,756
42B.751
529,254
147,460
1,346,122
3,571,034
13.145
17,897
267,109
863.411
669.799
2,737,951
2.677
2,441
-5
150,632
197,565
1
5,045,078
399,077
256
912,372
8,435
108,775
100,978,224
84,691.169
15,266.400
60,293,241
9.131.529
169
Private Foundations and Charitable Trusts, 1992
. Table 3.-All Private Foundations: Income Statements and Balance Sheets, by Size of Fair Market
Value of Total Assets-Continued
[All figures are estimates based on a sample--money amounts are In thousands of dollars)
Size of fair market value of total assets
Total
Rem
(1)
Total assets (book value).............. ....................
Cash, total ......................................
Non-interest bearing accounts......................
* * "'***"**
Savings and temporary cash investments....
Accounts receivable, net...................................
Pledges receivable, net .....................................
Grants receivable ..............................................
Receivables due, from disqualified persons ......
Other notes and loans receivable......................
Inventories.........................................................
Prepaid expenses and deferred charges ..........
Investments, total ..............................................
Securities, total.............................................
Government obligations............................
Corporate stock .........................................
Corporate bonds........................................
Land, buildings, and equipment (less
accumulated depreciation)........................
154,007,M
14,791,475
2,097,628
12.693,847
570,992
Assets
$1
$100,000
$100.000,000
under
$1,000,000
$10.000,000
under
$26,000,000
$50,000,000
under
$100,000
$1,0W.000
under
$10.000,000
$25,000.000
zero or
unreported
under
$50,000,000
under
$100,0D0,000
or
more
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
13,329,900
1,194.724
114,856
86,698.379
1.079,868
47,435
7,135
5,176.159
294,538
43
15,505
-72-
67
50,192
1,949
16,508
67,821
854
14,199
969,721
10,053,923
8,756.762
2,714,080
11,517,351
10.223,920
3,133,741
4,388,891
5,217,9691,872,210
*43,507
-4,714
*4,607
428,532
5,341,314
21,831,258
14,562,306
11,772,7911;
239,377
82,160
*107
-
157,217
1.801
*290
-
1.460,279
279,812
1,180,467
3,303.660
502,946
2,800,714
37.892
-2,094
.11M
77,765
35,876
63,002
1,453,241
204,861
1,248.380
76,562
1,115,138
64,202
1,050,936
35.000
1.020
-5
150,789
-23,361
285,679
7,137
58,959
115,454
25,114
'706
1,666,172
21,482
197.875
-1,702
-
131,074,161
111,429,857
-37,002
*38,606
29,267,210
64.308,074
-
2,677
2.460
315
150.506
116,570
30,568
-1,465
10,057
3,266,814
2,754,699
12,502
22,892
13.124
-_ _531- -----183137,591
3,197
40,025
16,665,575
14.937,794
10,583
12,014.320
10.354,924
725,746
1.,484,915
4.666,794
7,411,145
5",039
2,859.865
3.129.476
5.217,975
2,007,473
375,8W
17,854,573
*36,600 '206
63,378
22,624
54,816
52,010
405,288
135,993
1,215,988
234,437
112,132
249,480
99,413
1,312,826
252,861
158,193
763,439
.565,738
538,256
292,629
Mortgage loans .............................................
Other investments .........................................
2,281,239
WA,440
-
16,508,624
*195
-2,968
3,493
27,476
Charitable-purpose land,buildings, and equipment
(loss accumulated depreciation) ...................
Other assets......................................................
3,053,079
2.433,223
*40
13,506
*49
16,894
1,653,791
6,020,343
8",184
4,421
106,188
77.368.670
64,248,381
14.866,806
40,487,201
8.894.374
948,267
160,922
105,253
1,027,255
1,202.816
346.146
11,571,328
287,660
209,200
.198,099
255.604
988,115
946.016
Total liabilities (book value)......................... .....
6,T75,987
*117
29,188
205,255
666,882
406,115
369,803
342,849
4,755,T79
Not worth (book value) .......................................
147,232,004
*43,390
399,344
5,136,059
21,164,376
14,156,191
11,402,994
12,987,051
81.942,600
Total assets, beiginning-of-year (book value)
145,330,532
198,567
474,551
4,915,085
20,178,908
13,550,356
11,055,187
12,492,139
82,46S,739
104,256,705
108,939
*14,819
132,260
2,518,345
13,544,391
9,415,865
738,926
1,247,542
531,877
3,126,666
4,467,667
1,821,532
9,607,615
3,137,448
4,704,546
22,406
4,600,953
6.442,795
2,500,643
8,203,345
2,715,204
60,725,945
34,143
75,711
1,765,620
8,297,498
lnvestme~ts In securities,
begInning-of-year (book vallue~ ......................
Government obligations................................
Corporate stock.............................................
CorDorate bonds ............................................ 1
29,507.635
58172603
16'576',467
59,380
-34,741
3,885,991
1,602,149
15,139.476
37,288,971
Estimate should be used with caution because of the small number of sample returns on which it is based.
The data In this row are based on the amount of contributions, gifts, and grants paid as reported on the income statement portion of the return. These amounts differ somewhat from
the contributions, gifts, and grants paid in columns 18 and 19 of Table 1, which are calculated using the cash receipts and disbursements method of accounting.
NOTE: Detail may not add to totats because of rounding.
170
Private Foundations and Charitable Trusts, 1992
Table 4.-All 4947(a)(1) Charitable Trusts: Income Statements and Balance Sheets, by Size of Fair
Market Value of Total Assets
[An figures are estimates based on a sample-money amounts are in thousands of dollars)
Size of fair market value of total assets
Item
Total
Assets zero
or
unreported
$1
$1under
00,000
$100,000
under
$500,000
$500.000
under
$1,000,000
$1,000.DOO
under
$10,000,000
$10,000,000
or
more
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Number of return&...................................................
2,932
38
964
1,078
323
486
47
Total revenue............................................................
Contributions, gifts, and grants received ................
Interest on savings and temporary cash
investments ........................................................
Dividends and interest from securities ...................
Gross rents .............................................................
Net gain (loss loss) from sales of assets................
Gross profit (less loss) from business
activities .............................................................
Other income ..........................................................
Total expenses.........................................................
Contributions, gifts, and grants paW2 ......................
Compensation of officers ........................................
Other salaries and wages.......................................
Pension plans and employee benefits ....................
Legal fees...............................................................
Accounting fees......................................................
Other professional fees ..........................................
Interest...................................................................
Taxes......................................................................
Depreciation and depletion.....................................
Occupancy.............................................................
Travel, conferences, and meetings........................
Printing and publications........................................
Other expenses......................................................
346,797
63,265
280
5,178
2,024
24,988
3,078
20,078
3,024
162,664
51,333
133,609
3.806
15,466
120,056
5,440
126,066
10
332
1.692
*21
907
1,865
10,582
625
8,481
1,030
9,954
4,980
51,980
2,533
44,756
7,248
45.760
1,953
67,010
6
7,074
7,831
77,026
66,236
3,875
269
37
768
216
1,603
124
2.329
123
136
180
6
1,126
Excess of revenue (loss loss)
overexpenses......................................................
Excess of revenue ..................................................
Loss........................................................................
Total assets (fair market value)...............................
Cash, total..............................................................
Non-interest bearing accounts............................
Savings and temporary cash investments..........
Accounts receivable, net ........................................
Pledges receivable, net..........................................
Grants receivable ...................................................
Receivables due from disqualified persons............
Other notes and loans receivable ...........................
Inventories..............................................................
Prepaid expenses and deterred charges ................
Investments, total...................................................
Securities, total ...................................................
Government obligations.................................
Corporate stock..............................................
Corporate bonds.............................................
Land, buildings, and equipment (less
accumulated depreciation).............................
Mortgage loans ...................................................
Other investments..............................................
Charitable-purpose land.
buildings, and equipment
(less accumulated depreciation) .........................
Other assets...........................................................
*15
16,487
191,202
154.274
15.560
1,371
*318
1,705
1,632
3,894
190
5,877
823
548
1,080
94
3,837
155,594
177,241
21,647
3,130,730
225.511
31,842
193,669
3,029
-
*183
4,729
-
-
-
.9
T)
1,741
1,703
*16
-
202
355
1,024
5,115
4,102
364
19,558
15,392
2,381
-2
14,083
11,025
1,789
-
-233
428
269
'35
550
49
203
326
T)
10
258
10
230
T)
6
140
73,678
55,816
7,135
1,100
281
609
619
1,654
31
2,448
589
357
899
62
2,078
64
1,908
1,844
5,430
10,624
5,194
5,994
7,117
1,122
88,985
95,228.
6,243
56,583
62,229
5,646
38,899
5,955
1,538
4,418
267,241
32.758
4,185
28,573
*153
-
232,048
13,417
1,107
12,310
*179
-
1,239,955
96,663
19,012
77,650
2,5D4
1,352,587
76,719
6,000
70,718
167
-
-
-
*450
-2,991
35
*69
-
-5,531
335
579
1,057,344
866,089
175,914
578,162
112,012
24,928
144
1,203,482
1,046,426
181,087
643,398
221,942
13,449
44
143,562
20,910
26,237
*11
-2
.1
-4
34
165
42
.1
84
-
T)
462
*55
-T)
-4
*-1,461
*135
-1,597
-
.1
'35
33,970
*335
748
2,637,584
2,174,484
413,858
1,379.155
381,472
27.633
17,132
4,482
8,920
3,730
36,908
10,427
415,765
-6
10,494
-1,641
*564
42,36S
58,479
21,418
8.973
160,865
42,625
186893
4,833
*3,019
53.368
-4,224
39.927
14,471
62.528
.1
-
-*10
174,942
130,373
25,198
77,876
27,299
*14
174,183
114,464
27,176
70,799
16,488
*400
-
Footnotes at end of table.
171
Private Foundations and Charitable Trusts, 1992
Table 4.-All 4947(a)(1) Charitable Trusts: Income Statements.and Balance Sheets, by Size of Fair
Market Value of Total Assets-Continued
(Ali figures are estimates based on a sample--money amounts are in thousands of dol~~s
Size of fair market value of total assets
Total assets (book value).........................................
Cash, total ..............................................................
Non-interest bearing accounts............................
Savings and temporary cash investments..........
Accounts receivable, net........................................
Pledges receivable, net ..........................................
Grants receivable ...................................................
Receivables due from disqualified persons ............
Other notes and loans receivable ..............................._..
Inventories..............................................................
Prepaid expenses and deferred charges................
Investments, total...................................................
Securities, total...................................................
Government obligations .................................
Corporate stock..............................................
Corporate bonds .............................................
Land, buildings, and equipment (less
accumulated depreciation).............................
Mortgage loans...................................................
Other investments ..............................................
Charitable-purpose land.
buildings, and equipment
-(less accumulated.depreciation) ........................
$1,DOO,000
under $10,DOO,ODO
$10,000.000
or
$500,000
$500,000
under
$1,000,000
(3)
(4)
(5)
(6)
(7)
34,958
6,057
1,645
4,412
'20
219,222
31,432
4,169
27,263
*153
177,321
13,326
11099
.12,227
978,108
95,226
16,829
78,397
2,504
1,006,632
76,720
6,000
70,720
167
- - 24.928
Total
Assets Zero
or
Unreported
$1
under
$100,000
under
$100,000
(1)
(2)
2,417,064
222.828
29,742
193,086
3.022
.824
66
Item
66
.W
-- 34,25229
748
2,003,484
1,629,008
391,688
882,933
- 354,387
Other assets ...........................................................
more
- 2,991-
.35
--69-
24,558
15,186
4,272
7,520
3,395
138,808
162,071
23,797
53,547
24,728
*14
134,808
86,664
25,872
45,117
15,675
---- 5,81329
579
817,085
672.848
166,034
492,694
104,120
.6
46,548
12,238
8,971
123,029
4,424
44
131.518
27,239-
9,137
47'.735-
6,801
10,404-
18,372
10,425
345,679
9,366
*564
35,219
r
_19,234
133,432
3,872
-1,647
44,182
.144
887,468
751,482
171,713
373,682
206,087
Total liabilities (book value) ....................................
9.240
*1 14
275
462
5,790
2,599
Net worth (book value).............................................
2,407,824
*024
34,844
218,947
176,859
972,318
1,0D4,033
Total assets, beginning-of-year (book value)
2,248,072
2,541
34,719
207,305
171,168
897,195
935,145
investments In securities,
beginning-of-year (book value) ...........................
Government obligations .....................................
Corporate stock- ...............................................
Corporate bonds .................................................
1,480,379
385,944
801,645
292,891
*1778
*192
*888
*698
15,002
4,206
7,496
3,300
94,354
24,042
47,106
23.207
89,370
28,941
42,918
17,511
594,191
161,071
343,394
89,725
685,685
167,491
359,743
158,450
Estimate should be used with caution because of the small number of sample returns on which it is based.
Less than $500.
-A
-jd
nn the inpnmA ~tatement .0
D rtion of the return. These amounts differ somewhat
method of accounting.
from the contributions, gifts, and grants paid in columns 18 and 19 of Table 2, which are calculated using the Cash receipts and disbursements
NOTE: Detail may not add to totals because of rounding.
172
- -I- - - - ---
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.