# Private Foundations and Chat itable'Trustsil-992 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A91e6a3f660774e07 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text 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- - - - --- --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A91e6a3f660774e07. Public record. Not legal advice.