# A Private Foundation Profile for 1983 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aa457512e4499b1a6 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text A Private Foundation Profile for 1983 By Margaret Riley* Sales of private foundation capital assets continued to escalate for 1983, edging interest and dividend income out of its traditional ranking as the largest source of foundation income [1]. This 1983 surge was responsible for netting a $4.2 billion gain and more than doubling record-setting sales made for 1982 [2]. Receipts from sales of capital assets, primarily securities, accounted for 35 percent of all revenue reported by foundations for 1983. Figure A.--Number of Foundations by Size Fair Market Value of Assets, 1982 and 1983 1982 1983 Percentage change, 1982 to 1983 (1) (2) (3) 28,321 29,863 5.4% Under $100,0002 .... 14,605* 13,839* -5.2* $100,000 under $1,000,000 ....... 9,125 10,878 19.2 $1,000,000 under $10,000,000 ...... 3,771 4,237 12.4 $10,000,000 under $50,000,000 ...... 655 724 10.5 $50,000,000 or more .......... 165 184 11.5 Size of fair market value of assets Total ............ The tax law requires private foundations to distribute annually a minimum amount, based on investment assets, to promote philanthropy [3]. For 1983, foundations expended a total of charitable or nonprofit $5.2 billion for purposes, exceeding the required minimum by $2.4 billion [4]. Out of the total $5.2 billion expenditure, private foundations gave $4.4 billion in contributions, gifts, and grants (hereinafter referred to collectively as 11grants") to support philanthropic organizations or causes; this was $251 million more than they gave out for 1982. of Number of private foundations For 1983, there was an estimated total of 29,863 private foundations, of which 25,465 made grants. Foundations are further classified as either "operating" or "nonoperating" entities. (See the "Explanation of Selected Terms" section of this article.) Approximately 90 percent of the nonoperating foundations made a charitable grant of some form in 1983. The other 10 percent (nongrantmaking nonoperating foundations) in many cases set aside funds earmarked for future charitable projects, made program-related investments, or incurred qualifying expenses for charitable purposes which met or exceeded the required minimum distribution. Some nonoperating foundations were "failed public charities" which operated direct charitable programs and did not make grants [5]. The $12.6 billion in fair market value of 10 largest domestic assets held by the foundations listed in Figure B accounted for 17.4 percent of the total assets held by all foundations [6]. Grants paid by these largest foundations amounted to $384.9 million, an 8.1 percent increase over grants paid in 1982 by the top 10 domestic foundations [7]. Figure A*shows a comparison of the asset size distributions of private foundations between 1982 and 1983. While the overall number of foundations increased by 5.4 percent, the rate of growth for each asset class varied significantly. The Ford Foundation, Robert Wood Johnson Foundation, and Lilly Endowment all experienced The a drop in assets between 1982 and 1983. assets of the remaining seven largest foundaMost notably, the tions increased for 1983. MacArthur Foundation's assets nearly doubled in *Foreign Special Projects Section. Michael Alexander, Chief. *Estimate should be used with caution because of the small number of sample returns on which it is based. 'Includes former public charities reclassified as private foundations. 2 Includes foundations with zero assets and unreported assets. Prepared under the direction of 11 12 A Private Foundation Profile For 1983- size from its $990.3 million 1982 amount. Substantial increases in both sales of capital assets and investments in real estate, coupled with a large decrease in securities investments for 1983, suggest that the MacA rthur Foundation sold a large portion of its securities ' and reinvested in real estate holdings. Its 1983 real estate investments jumped dramatically to replace securit ies as. the largest component of its assets. ' The J. Paul Getty Museum Trust, classified as an operating foundation and excluded f rom Figure B, held assets. worth $2. 7 i bi I I i on,. While the Getty Trust is -not required 'to make grants, it nonetheless reported $1.1, million. in donations for 1983. Figure B $3,497.8 1,669.5 Robert Wood Johnson Foundation 1,159.0 634.3 8.7 2 Andrew W. Mellon Foundation 1,151.0 i95.1 60.3 3 1,112.1 924.7 28.3 4 W.K. Kellogg Foundation Trust 1,102.6 33.9 5.9 6 Pew Memorial Trust 1,097-1 382.6 45.6 7 Kresge Foundation 792.1 57.2 5.0 9 Lilly Endowment 703.4 151.1 44.3 0 8 The Hewlett Foundation 576.6 576.6 23.8 10 . Interest from Savings and Temporary Investments Securities 1,920.3 Rockefeller Foundation / .9.8% s _~'_~.Dividends and Interest from $3,497.8 - Sales Capital Ass 1983 Top Ton Domestic Honoperating Foundations Ranked by Fair Market Value (FMV) of Assets, 1983' (Millions of Dollars) 2_Tfi`eMa_cWrthur Foundation Figure C Sources of Foundation Revenue, 1982 and 1983 $116.8 25.8 ' 'A foundation is considered -domestic* if it is orgambred in the United State,,; ho-er, this does not necessarily imply that all of its actfivitles or gram recipients are dom-m. FOUNDATION INCOME AND ASSETS Total revenue received by private foundations rose by nearly a third between 1982 and 1983. This., was largely attributable to a substanti al increase in sales of capital assets. After ' deductions for allowed expenses, which remained fairly constant between the 2 years, the resulting net revenue amounted to $6.2 billion, a 78-percent increase over 1982. See Figure C for a presentation of the major sources of revenue for 1982 and 1983. Several factors are probable contributors to the surge in sales of capital assets. First, and most likely a prominent force, was the fast-paced securities investment environment of 1983. The Dow Jones Industrial Average closed 1983 at 1258.64, up 20 percent for the year [8]. Stock prices which began to rally during mid-1982 continued their upward clirnb into 1983 [9]. Individuals' and corporatio' 1 ns also reported significant increases in' capital gains between 1982 and 1983, although at rates not nearly as hi h as the rate increase reported by foundations ?110,111.Second, a 1981 tax law enactment which eliminated the requirement that foundations pay out as charitable -distributi-ons all of - their investment income also may have encouraged foundation *sales of capital assets. Beginning with 1982, the required minimum payout became a 13 A Private Foundation Profile For 1983 flat 5 percent of net investment assets. The pre-1982 1 aw had encouraged foundations to invest in securities having lower income yields but with potential for higher appreciation The new law offered foundations an values. opportunity to restructure their investment portfolios to include securities which produced higher rates of return. The relaxed distribution requirement, coupled with the fact that capital gains from sales of securities by private foundations were not subject to regular may have encouraged more income taxation, (portfolio restructuring) in securities trading than otherwise would have been the case [12]. A third factor possibly influencing foundations' sales of capital assets was the excess business holdings provision of the Internal Revenue Code. Under this law, foundations which on May 26, 1969, held more than a 75percent interest either in the voting stock or in the value of all classes of stock in a business enterprise generally were required to dispose of a certain amount of that interest to reach a permissible level of holdings within a Many 15-year period ending on May 26, 1984. affected foundations had to dispose of these excess business holdings before the end of their 1983 accounting periods to avoid the imposition Some of these foundations of a penalty tax. may have held their stock interests as long as possible, planning their divestitures for 1983. inflationFoundation assets rose by an adjusted 10.2 percent between 1982 and 1983 investments in [13]. As Figure D shows, securities (the predominant asset of most foundations) increased by only 5.4 percent (also adjusted for inflation), while large gains can be noted for cash and both categories of depreciable assets and land. These changes might be explained by the increased sales of securities prompted by a combination of brisk stock market trading, the tax law change concerning distribution of investment income, last-minute and the effect of foundations' compliance with the excess business holdings Foundations no longer had to be provision. concerned about their investment income as a factor in their required minimum payout computation and could begin to reshape their investMoreover, lower interest ment strategies. rates throughout 1982 and into the beginning of 1983 also might have encouraged increased property investment activities. The ledger (book) value of foundation assets increased by about 18 percent from 1982 to As a percentage of assets, liabilities 1983. for both years, remained nearly constant resulting in net worth increasing by about the same amount as ledger assets. Figure D.--Components of Assets, 1982 and 1983 [Money amounts in billions of dollars] Income year Type of asset Total ................. Securities ............ Cash, total ........... Savings and interestbearing accounts .... Non-interest-bearing accounts ............ Depreciable assets and land held for charitable purposes ...... Depreciable assets and land held for investment purposes ....... Accounts and notes receivable ........... Other ................. Percentage change 1982 t o 1'.9 83 1982 1,983 (1) (2) (3) $62.9 49.8 4.6 $71.9 54.5 6.1 10.2% 5.4 28.1 4.0 5.4 27.6 0.5 0.7 32.3 1.5 2.2 40.9 1.5 3.5 125. 7;~ 0.9 4.6 1.0 4.6 9.9 -3.4 'Adjusted for inflation and based on unrounded dollar amounts. 2The MacArthur Foundation, whic h for 1983 had a substantial increase in real estate investments, accounted for a large portion of this increase. Excluding MacArthur, the change (adjusted for inflation) drops to 37.3 percent. inverse relationship Figure E shows an foundation yields on between investment securities and the size of a foundation's This suggests that large foundations assets. structure their portfolios differently from The small foundations smaller organizations. apparently do not rely on interest and dividend income to broaden or maintain their endowment base; rather, they serve as a conduit for the funds they receive by passing therff through to Large foundaother tax-exempt organizations. tions, in contrast, often follow a "total return" philosophy and balance their portfolios to take into account both appreciation value Figure E al so appears to show a and yield. negative correlation between the percentage yield earned on securities investments and the to total of those investments proportion Presumably, the larger foundations assets. that are more heavily invested in securities can afford to diversify to a much greater extent and need not rely solely on the forecasted interest or dividend yield to be earned from a security when making investment decisions. A Private Foundation Profile For 1983 14 Figure E.--Yield on Investments in Securities, by Size of Total Fair Market Value of Assets, 1983 [Money amounts in millions of dollars] allowed under the tax law. (See the discussion of systematic grant planning below.) A small number, about 1.5 percent, were not required to make a distribution for 1983. Per- The grantmaking methodology of nonoperating private foundations varies from foundation to foundation, but it generally is influenced by the size of the organization. Small foundations receive most of their revenue in the form sources and of contributions from outside usually pay out grants that equal or exceed the contributions received. Some organizations with very small assets act solely as "flowthroughs," or conduits, for redistributing donations and contributions received during the year. Company-sponsored foundations in some ways are similar to flow-through organizations. Many companies set up foundations as a means to stabilize their annual grantmaking. Although contributions to company- sponsored foundations usually correspond to the profits of the corporation, i.e., more corporate giving in good years and less in poor years, they have the ability to maintain and control their endowment in a way to provide a steady flow of grants, even when corporate profits are down. Interest/ Fair market InvestPercent dividends centvalue ments in of from age of assets securities assets securities yield (2) (3) (4) 75.8% $3,209.4 5.9% 175.7~ 44. 1* 13. 5* 7. 7* (1) Total ..... $54,516.9 Under $100,0001... $100,000 under $1,000,000.. ~ 2,246.4 59.7 174.3 7.8 under $10,000,000. 9,052.8 64.4 618.9 6.8 $10,000,000 under $50,000,000. 11,094.3 75.8 683.1 6.2 $1,000,000 $50,000,000 or more ... 31,947.7 81.8 1,719.6 5.4 *Estimate should be used with caution because of the small number of sample returns on which it is based. 'Includes foundations with zero assets and unreported assets. CHARITABLE DISTRIBUTIONS For 1983, nonoperating foundations were required to pay an 'aggregate minimum of billion in the form of disbursements or reserved funds which qualified as supporting charitable or nonprofit activities. These organizations actually distributed $4.6 billion for tax-exempt activities, made charitable program-related investments of $61.6 million, and reserved $146.5 million for future charitable projects. Adding in the $32.0 million they paid to acquire assets,used for charitable purposes, the total qualifying distributions of all nonoperating foundations amounted to $4.8 billion for 1983. Eighty percent of all nonoperating foundations made qualifying distributions which met or exceeded the minimum amount required for 1983. More than half of these foundations paid out amounts which were at least double the required amount and accounted for roughly 40 percent of all qualifying charitable distriClose to 19 percent of all butions made. nonoperating foundations paid out amounts less than those required. However, this is a normal practice followed by many foundations which is L-arge-foundat i-ons-are-more-l-i-kel-y-t-o-b~a7s-(~ thei r grantmaking on thei r investment performance. The law provides for this type of systemmatic planning by allowing a 1-year taxand penalty-free grace period for meeting the minimum required charitable distribution if a foundation fell short of the minimum in its current reporting year. Because investments are the main component of large foundations' assets and the required distribution is based on a fixed percentage of net investment assets, the large foundations usually make qualifying distributions that are relatively close to the required percentage. SUMMARY For 1983, private foundation revenue increased by 78 percent, attributable mainly to a 138-percent increase in sales of capital assets, principally securities. These capital asset sales accounted for 35 percent of all revenue reported, edging interest and dividend income out of its traditional ranking as the largest component of foundation revenue. An estimated 29,863 foundations spent $5.2 billion for philanthropic purposes. Of this amount, $4.4 billion comprised grants to tax-exempt organizations engaging in philanthropic activities, a 6.1 percent increase over grants paid for 1982. Foundation assets rose by an inflationadjusted 10.2 percent between 1982 and 1983. Depreciable assets and land held for investment purposes showed the largest gain of all asset components, more than doubling for 1983. The A Private Foundation Profile For 1983 drop in interest rates which occurred during 1982 and 1983 and the increase in revenue generated through the sale of securities investments likely contributed to the increase in real estate purchases. 15 Because the data presented in this article are estimated based on a sample, they are subject to sampling and nonsampling error. To use the statistical data properly, the magnitude of the sampling error should be known. Coefficients of variation (CV,s) are used to measure that magnitude. DATA SOURCES AND LIMITATIONS The statistics in this article are based on a sample of 1983 Income Year private foundation returns, Forms 990-PF, filed with the Internal Revenue Service (IRS) and having accounting periods ending December 1983 through November 1984. Forms 990-PF filed by nonexempt charitable trusts and certain taxable foundations were excluded from the study. The sample was stratified based on size of total book value of assets and selected at rates that ranged from 0.7 percent to 100 percent. The 1,374 returns in the sample were drawn from an estimated population of 29,863. The 1983 sample was designed to provide the most reliable estimates of total assets and total income based on a small number of returns. (Resource constraints necessitated a very small The methodology employed was to sample size.) include in the sample all returns with assets the (book value) of $10 million or more, category where the highest concentration of assets exists. The 697 returns in this group accounted for approximately 51 percent of all the returns in the sample and 70 percent of the total assets of all foundations. The remaining 677 returns in the sample were randomly selected at various rates, depending on the asset size. Due to the small number of sample returns selected to represent the population of returns with assets under $100,000 (92 sample returns), the statistics presented for this group are subject to significant sampling variability and should, therefore, be used with caution. The population from which the sample was drawn consisted of an extract of private foundation records obtained from the IRS Business Master File. Determinations of active filing status were made regarding the sample records. Some of the records designated were for organizations that were deemed inactive (no return had been filed for at least 3 years), terminated, or had not yet filed a return for 1983. Inactive and terminated private foundations are not reflected in the estimates. Prior-year returns were substituted for the small number of large private foundations for which a 1983 return had not yet been filed or was unobtainable for inclusion in the study. Sample weights applied to small organizations were revised upward to compensate for missing returns in that category. Asset distributions presented in the 1983 tables have been compressed due to the small number of returns with assets less than $10 million selected for the sample. Figure F below presents an estimate of the sampling error, expressed as a coefficient of variation, for frequency estimates of private foundation returns with less than $10 million in assets. Returns with assets of $10 million or more were selected at a prescribed rate of 100 percent; therefore, this category is not subject to sampling error. The approximate CV,s shown here are intended only as a general indication of the reliability of the data. For a number other than those shown below, the corresponding CV's can be estimated by interpolation. Figure F.--Coefficient of Variation Table, 1983 Estimated number of returns by si ze of total assets' Approximated coefficient of variation Under $100,000 or not Reported under $1,000,000 $10,000,000 (1) (2) (3) (4) 13,400 9,700 5,400 2,200 9,700 7,000 4,800 3,300 1,800 700 3,500 2,200 1,300 900 400 200 .025 .050 .075 .100 .150 .250 'Total ported. $100,000 assets used $1,000,000 under were the book value re- A discussion of the reliability of estimates based on samples and the use of coefficients of variation for evaluating the prec i si on of sample estimates can be found in the general Appendix to this publication. EXPLANATION OF SELECTED TERMS The following explanations describe terms as they app I i ed to pri vate foundations duri ng their 1983 Form 990-PF accounting periods. Assets Zero or Not Reported. Included in this asset size category were: (1) final returns of liquidating or dissolving foundations which had disposed of all assets, and (2) returns of foundations not reporting beginning-of -year assets that apparently distributed all income and assets received during the year. 16 A-Private Foundation Profile For 1§83 Disbursements for Charitable Purposes. --These deductions represented expenditures for activities that were directly related to the tax-exempt purposes of the foundation. Included were necessary and reasonable admini-strative expenses paid for charitable, scientific, educational, or other similar purposes. These amounts were determined solel on the cash receipts and disbursements method of accounting. Distributable Amount.--The distributable amount representeE--tNe-mi n i mum payout which was required to be distributed by the end of the year following the year for which the return was filed in order to avoid payment of an excise tax for failure to distribute income currently. This amount was computed asv - 5 percent of net investment assets (minimum investment return), minus taxes. on- net investment income and unrelated business, income, plus/minus allowed adjustments. (See "Net Adjustments to Distributable Amount". for a definition of allowed adjustments .) Minimum Investment Return.--This was the aggregate fair market value of assets not used for charitable purposes, less the sum of indebtedness incurred to acquire those assets and cash held for charitable activities, multiplied Wy_5 percent. Th-e-mi-afiffuminvestment return was used as the base for calculating the "distributable amount." Net Adjustments to Distributable Amount.-Adjustments that increased the "distributable amount" consisted of increases attributable to the income portion (as distinct from the principal portion) of distributions from splitinterest trusts on amounts placed in trust after May 26, 1969.' A split-interest trust was a trust which was not exempt from tax, not all of whose interests were devoted to charitable, religious, educational, and like purposes, and which had amounts in trust for which a charitable contribution.deduction was allowed. ' Adjustments that decreased the distributable amount were the result of income required to be accumulated as part of an organization's governing instrument. This applied to foundations organ ized before May 27, 1969, whose governing instrument conti,nued to require the accumulation after a judicial proceeding -to change the governing instrument was terminated. Nonoperating Foundation.--Nonoperating foundations were organizYtions: that carried on their charitable activities in an indirect manner by making grants, in general to other organizations that were directly ~ngaged in charitable activities, rather than engaging in charitable activities themselves. Nonoperating foundations were subject to an excise tax (and possible additional penalties) for failure to distribute, within a required time period, an annual minimum amount for charitable purposes. Operating Foundations. --Operating foundations generally expended their income for the direct, active involvement in a tax-exempt activity, such as operating a library or museum, or conducting scientific research. To qualify as an operating foundation for a particular taxable year, a private foundati6n. had to~ spend at least 85 percent of the lesser of its adjusted net income or minimum investment return on exempt-purpose activities (the "income test") and, in addition, satisfy one of three other tests termed the "assets test," the "endowment test," and the "support test." Operating foundations were excepted from the income distribution requirements and related excise !taxes applicable to private foundations. Distributions made by a. private foundation to an operating foundation qualified toward meeting the distributable amount. (Distribu'tions made to nonoperating foundations were subject to a number of strict conditions and restrictions.) Additionally,' donors to operat,ing foundations could receive the 50-percent charitable contributions deduction (reduced to 30 percent for contributions to nonoperating foundations) provided under the Internal Revenue Code. Pri-vate-F-oundati -an-s--Privat-e-fomat-ions nd were nonprofit coFporations, associations or trusts with a narrow source of funds which operated or supported social, . educational, scientific, charitable, religious and other programs dedicated to improving the general welfare of society. By Internal Revenue definition, a private 'foundation was an organization which 4Ual'if ied for tax exempt status . under Internal Revenue Code section 501(c)(3) and was. not a church;' school; hospital; medical research organization; an organization with broad. public support (public charity); an' organization which was operated by, or in conn e ction with, any of the above described organizations, ' " or'an organi2ation which tested for public safety. The primary difference between. foundations and public. charities lay in the sources of their funding. Foundations us6ally received their funds from an individual,, a family or a corporation, while, as their name implies, public charities' -fund's 'were derived mainly from a large number ofI sources within the general public.' . I : Sales of Capital Asset.s.-7This item represented __F_ t e net gain or-1-oss from the sale of foundation assets, exclusiVe of those used for business purposes. Included was profit or loss from sale of items of an investment nature such as securities, land, buildi6gs, or equipment. Gain or loss reflected the amount shown on the books of the foundation and included any gain or loss from the sale of property used for exempt purposes. Gain or loss from-the sale of business assets was included in gross profit from business activities. A Private Foundation Profile For 1983 Value of Noncharitable Assets (Investment inimum Assets).--For purposes of calculatiFg--rrminvestment return," only the assets that were not used or held for use for exempt purposes entered into the computation. An asset was not used directly in carrying out the foundation's exempt purpose if the asset was not used in the carrying on of a charitable, educational or other similar function which gave rise to the exempt status of the foundation. NOTES AND REFERENCES El I [21 31 E 41 See "Data Sources and Limitations" section of this article for a description of foundation accounting periods covered by the 1983 study. See Riley, Margaret, "Private Foundation Information Returns, 1982," Statistics of Income Bulletin, Fall 1985, pp~27. Certain data published for 1982 have been revised and are used for comparison to Updated 1983 data cited in this article. 1982 data are available upon request from Statistics of Income the Director, Division D:R:S, Internal Revenue Service, Washington, DC 20224. The required minimum amount is called the "distributable amount" and is defined, along with other terms used throughout this article, in the "Explanation of Selected Terms" section. The $5.2 billion expended for charitable all related adminpurposes included istrative expenses. Effective January 1, 1985, a ceiling was placed on the amount of grant-related administrative expenses which a foundation could apply toward the required distribution. billion Also included in the $5.2 expenditure was $0.6 billion spent by operating foundations, which were not the minimum distribution s~bject to requirement because they made distributions directly for the active conduct of tax-exempt activities. E 51 If an organization failed Internal Revenue Service's to meet the requirements 17 for retaining its public charity status, it was reclassified as a private foundation. Most often, these reclassified organizations continued to operate as public charities, operating programs or providing direct services as opposed to making grants to accomplish a charitable purpose. Perhaps many of these organizations could have qualified as operating foundations, but had not requested such status from the Internal Revenue Service. r, 61 All references to assets in this article a re a t their fair market value unless otherwise stated. r7l Fundacao Calouste Gulbenkian, a foreign private foundation not listed in Figure B, held assets worth $862.2 million and paid out $26.1 million in grants for 1983. F81 The Washington Post, "Business 1984", January 8, 1984, p. K5. [91 U. S. Department of Commerce, Economic Analysis, Business Digest, October 1986, p. 59. [101 U.S. Department of the Treasury, internal Revenue Service, Statistics of Income-Individual Income Tax Returns, for T9U2 and 1983, Table 1.3. ,rll] U.S. Department of the Treasury, internal Revenue Service, Statistics of Income-Corporation Income Tax Returns, for 1982 and 1983, Table 2. Ir 121 Capital gains (less losses to the extent of the gains) were included in the computation of net investment income, upon which an excise tax was levied for most foundations. Generally, for 1983 the excise tax was 2 percent for domestic foundations and 4 percent fo r foreign foundations. El 31 Al I inflation-adjusted figures cited in this article were derived using the Gross National Product Implicit Price DeflaSee Council of Economic Advisors, tor. the President, Economic Report of Fe b r u a ry 19 8_6_,__T_a_b_1_ eB - 3 . Outlook Bureau of Conditions 18 A Private Foundation Profile for 1983 Table I.-Number of Foundations, Total Revenue and Total Expenses, Net Investment Income,and Tax, Total Assets, Net Worth, and Distributions, by Type of Foundation and Size of Total Fair Market Value of Assets, 1983 [Money amounts are in thousands of dollars) Size of total fair market value of assets Number of returns Total revenue Number of returns (2) (1) Amount (3) Total expenses Number of returns 14) Dsibursop ents; for exempt urposes Amount Num ber of returns Amount Number of returns Amount (5) (6) (7) (8) (9) All foundations, total ................................. 29,863 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 ........................................ 13,687 10,878 4,237 542 182 91 93 Nonoperating foundations, total ............ 27,076 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 ........................................ 12,014 10,252 3.B48 486 161 77 86 11.253 10,204 3,848 486 161 77 86 304,439 779,086 2,133,043 1,043,992 875,824 928,640 4,191,045 10,644 10,156 3,836 486 . 161 77 86 291,361 567,043 1,235.914 650,088 496.411 459,824 1,493,649 10,444 10.012 3,812 485 158 76 86 Operating foundations, total ................... 2,787 2,787 1,875,072 2,787 687,852 2,702 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 ........................................ 1.674 626 390 56 21 14 7 Grantmaking foundations, total .............. 25,465 1 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 ......................................... ................. **"* ..... *152 10,444 10.156 3,871 505 165 81 91 29,054 12,131,74E 12.927 10.830 4,237 542 182 91 93 26,267 10,256,677 . 1,674 626 390 56 21 14 7 12,318 10.782 4,225 542 182 91 93 '609 301,366 809.099 2,160,494 1,062,388 907,221 952,103 5,183,735 313,165 619,944 1,560.088 720.921 556,923 516.115 1,594.987 25,598 5,194,900 15.908 58,715 468,481 80,948 115,931 85,963 1,049,126 25,009 11,377,01 E -152 9,987 10,156 3,871 505 165 Of 91 28,385 5,882,752 320,347 837,800 2.601,524 1.124,940 991,755 1.014,602 5,240.171 1,674 626 . 390 56 21 14 7 - I 21,804 52,901 324,173 70,832 60,512 56,291 101.338 25,465 5,384,078 w *152 10,444 10,156 3,871 505 165 81 91 Oualitying writributions, gifts. and grants paid 292,900 607,479 1,274,603 660,412 501,212 479,491 1,567,374 27,927 5,155,188 12,118 10,589 4,166 540 179 90 93 307,444 579,417 1,372,402 629.643 475,653 439.028 1,350,994 25,225 4,598,058 1,674 577 354 55 21 14 7 , 282.644 538,686 1,092,491 549,785 389,385 366,994 1,142,760 24,233 4,264,906 Amou nt (11) 29,098 6,248,9§-5 13,231 10.734 4,225 542 182 91 93 7,181 217,856 1,041,436 404,019 434,832 498.487 3.645.184 26,463 5,061,776 286,707 537,407 1,100,035 577.627 426,345 390,341 1,278,987 9,835 9.675 3.777 478 155 75 86 279,704 527,395 1,041,910 538,028 385,538 360,446 1.131,277 11,709 10,108 3,836 486 161 77 86 557,130 1,232 98,447 2,635 1,187,219 - 609 481 94 27 10 6 5 2,940 11,291 50,581 11.756 3,847 6,548 11,482 20,736 42010 272:367 52,016 49,308 48,687 72,006 25,465 4,812,173 10,444 10,156 3,871 505 165 81 91 Number of returns (10) 25,465 4,363,354 10,444 10,156 3,871 50 16 81 91 Excess of revenue wer expenses 288,073 571,528 1.170,147 589,778 436,475 412,998 1,342,565 25,465 4,363,354 10,444 10,156 3,871 505 165 81 91 609 282,644 538,686 1,092,491 549.785 389,385 366,994 1,142,760 1,522 626 39b 56 21 14 7 13,078 212,042 897,128 393,903 379,413 468,815 2,697,396 -5,897 5,814 144,308 10,116 55,419 29,672 947,788 25,205 5,992,936 10,444 10,060 3,859 505 165 81 91 8,465 201,620 885,892 401,976 406,010 472,613 3,616,361 Grantmaking-nonoperating -foundations;- total ................................... -24-1233 -23,776 101-120,844 -24-1233 -51-117,031 -24-1233 -4-1571-1802 -24-1233 -4-1264-1906 -23-1973 -51-003-1812 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 ......................................... 9,835 9,675 3,777 478 155 75 86 9,379 9,675 3,777 478 155 75 86 298,887 758,608 2,075,980 1,025,522 857,633 912,560 4,191,045 9,835 9,675 3,777 478 155 75 86 289,746 561,784 1,209,425 634,898 474,742 452,180 1,493,649 9,835 9,675 3,777 478 155 75 86 285,097 535,937 1,099,510 568,100 414,535 389,028 1,278,987 9,835 9,675 3,777 478 155 75 86 279,704 527,395 1,041,910 538.028 385,538 360,446 1,131,277 9,835 9,579 3,765 478 155 75 86 9,141 196,824 866,555 390,624 382,892 460,380 2,697,396 Nongrantmakinl;nonoperating foundations, tal .................................. 2,843 2,490 135,833 1,365 77,869 992 26,256 - - 2,490 57,964 2,179 577 - 5,552 20,477 *57,063 18,470 18,191 16,080 *809 481 *59 8 6 2 -1,615 5,259 -26,490 15,191 21,669 7,644 609 *337 -1,611 -1,469 *525 9,527 11,810 1,313 - - 1,874 529 *71 8 6 2 3,937 15,218 *30,573 3,279 -3,479 8,436 Zero or unreported ............................................ $1 under $100,00C ............................................ $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 ......................................... Footnotes at end of table. 8 6 2 1,874 529 *71 8 6 2 7 3 1 A Private Foundation Profile for 1983 Revenue and Total Expenses, Net Investment Income and Tax, Total Assets, Net Table 1.-Number of Foundations, Total Worth, and Distributions, by Type of Foundation and Size of Total Fair Market Value of Assets, 1983-Continued 19 [Money amounts are in thousands of dollars] Net imestment income Net rwenue Size of total fair market ~alue of assets All foundations, total ................................ Zero or unreported .................. ................... ...... $1 under $100 000, ......................................... ... $100,000 under $1 000,000 .................................. si,ooo,ooo 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, 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 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 $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 ........................................ Nongrantmaking-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 ......................................... Footnotes at end of table. Net gain or low fro, sates of capital assets Excise tax on net imestment income Number or returns Amount Number of returns Amount Number of return s Amount Total amount (12) (13) (14) (15) (16) (17) 118) 16,941 6,734,304 6,231 39,739 25,171 8,339,443 9,531 . 35,632 8,297 4,227,439 1,21 7 11,525 Foreign organizations Domestic organoations Number of returns (19) Amount Number of returns Amount (20) (21) (22) 166,848 - 25,145 - 165,965 - a - 710 9,531 710 - 2 3 1 2 8 2 3 1 2 - 882 - 107.743 3,869 2,472 441,729 438 303,742 143 280,464 75 286,219 82 2,796,017 7,746 3,297,002 .1,065 -11,349 105,492 3,725 406,615 2,283 408 293,029 126 222,113 63 255,415 76 2,002,989 550 930,438 - 7,165 26,819 15,631 13,810 13,585 89,127 140,566 657 6,910 24,727 14,832 11,884 12,190 69.368 26,281 - 10,589 4,143 532 171 90 90 23,173 8,618 9,964 3,800 480 151 76 84 1,973 - 7,165 26,819 15.604 13,694 13,571 88,403 139,684 657 6,910 24,727 14,805 11,767 12,176 68,644 26,281 - 283 165,730 24,178 41 55,643 19 43,154 12 947,984 6 14,314 6,414,555 4.357 35,064 6,231 310.493 3,018 1,032,727 411 470,480 144 444,899 72 490,310 81 3,630,581 10,589 358,329 4,155 1.340,982 537 781,551 176 690,671 91 678,910 93 4,453.368 23,185 7,009,617 8,618 32,965 9,964 345,580 3,800 1.236,374 484 740,963 156 594,325 77 609,136 3,450,276 86 1,987 1,329,826 '913 626 12,749 354 104,609 53 40,588 20 96,346 14 69,774 7 1,003,092 22,414 8,091,673 7,705 32,228 10,012 347,518 3,859 1,251,964 503 757,491 163 628,831 81 649.691 91 4,423,950 *144 -2,250 189 35,114 30 10,713 17 58,351 12 30,805 6 793,029 7,798 4,133,110 -1,217 11,525 106,020 3,581 410,162 2,307 295,796 412 242,975 133 277,278 67 81 2,789,353 255 2,092 799 1,927 1,395 19.760 162,182 642 6,949 25,039 15,150 12,568 12,994 88,841 626 342 52 20 14 6 22,405 7,705 10,012 3,859 499 160 81 89 255 2,092 799 1,927 1.395 19,760 161,326 642 6,949 25,039 15,123 12,463 12,994 88,117 5 2 1 2 857 - 13,622 5,411,241 4,053 35,059 5,942 303,889 2,959 1,012,604 390 453,970 135 421,671 67 472,629 77 2,711,419 21,336 6,985,530 7,248 30,594 335,485 9,531 1,234,489 3,765 478 735,147 592,664 153 606,875 75 86 3,450,276 7,427 3,293,134 *1,065 '11,349 3,436 103,770 2,259 406,523 403 290,985 125 222,109 62 255,409 76 2,002,989 140,072 610 6,708 24,689 14,716 11,845 12,137 69,368 21,328 7,248 9,531 3,765 475 150 75 84 139,216 610 6,708 24,689 14,688 11,739 12,137 68,644 5 2 1 2 857 - 3,867 - 494 47 202 1,845 1.370 '433 468 '47 3 - 26 - 2,044 4 -1- 116 39 52 - 5 1 1 - 116 27 38 - 2 1 - 11 14 - 6,664 330,528 3,290 1,214,666 435 484,224 158 481,232 80 524,512 83 3,659,403 15,787 5,489,025 5,775 39,002 6,327 322,675 3,006 1,048,936 395 460,046 139 425,589 68 481,358 77 2,711,419 1,154 1,245,279 - 2,164 1,722 '385 *47 5 4 1 - 77,784 3,943 -18,786 '36,332 6,077 3917 8:7291 -1 1,849 *1,370 *433 '35 6 3 21 24,087 -2,370 -10,095 1,885 5,816 1 660 2:261 1 - 319 - 5 1 11 27 117 14 724 882 27 117 14 724 - 27 105 724 27 105 724 20 A Private Foundation Profile for 1983 Table 1.-Number of Foundations' Total Revenue and Total Expenses, Net Investment Income-and Tax, Total Assets, Net Worth, and Distributions, by Type of Foundation and Size of Total Fair Market Value of Assets, 1983'-n- Continued [Money amounts are in thousands of dollars] Si ze of tow f air market va lue o f assets All foundations, total .............................. Zero or unreported ........................................... $11 under $100.000 .......................................... S 00,000 under $1,000,000 ............................... $1,000,000 under $10,000,ODO ........................... $10,000,000 under $25,000,000 ......................... $25,000,000 under $50,DOO,000 ......................... $50,000,000 under $100,000,000 ........................ $100.000,000 or more ...................................... Nonoperating foundations, total .......... Number of returns Amount Number of returns (23) (24) (25) 29,710 56,767,740 13,687 10,878 4,237 542 182 91 93 Total assets (fair market value) I-estments, in socuntie (book value) Total assiets (book value) 388,770 3.380,124 11,874,029 6,483,997 5,370,811 5,170.681 24,099.329 26,924 49,579,720 Amount (26) 118,73~ 42,11 5,499 5,622 8,520 3,717 518 176 91 93 161,438 1,979,152 7,594,392 4,810,374 4,028.453 4,175,745 19,365,944 17,513 37,731,514 Number of returns (27) 12.014 10.252 3.848 486 161 77 86 340,235 3,156,971 10277212 1 5:818:6 5 4,743,314 4,480,292 20,763,081 5,166 8,135 3,4211 47 156 77 86 143.685 1,926,814 6,872,872 4,468,743 3,662.112 3,641,122 17,016,168 12,014 10,252 3,848 486 161 77 Operating foundations, total ................ 2,787 7,188,620 1,224 4,383,984 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 ................................ 1,674 626 390 56 21 14 7 - - 48.534 223,152 1,596,817 665,382 627,497 690,388 3,336,249 *457 *385 295 47 20 14 7 *17,754 '52,338 721,520 341,632 366,341 534,624 2,349,776 Grantmaking foundations, total ........... Zero or unreported ................ : .......................... $1 under $100,000 ........................................... $100,000 under $1,000,000 ................................ $1,000,000 under $10,000,000 ............................ $10,000,000 under $25,000,000 .......................... $25,000,000 under $50,000,000 .......................... $50,000,000 under $100,000,000 ......................... $100,000,000 or more ....................................... Grantmakingwrionoperating foundations, total ................................ . 25,313 53,273,5~O 044 1 015 ,: 6 3 871 505 165 81 91 311886 3, 59: 887 10,440,230 1 6,010,053 4,859,622 4,702,456 23,789,385 24,081 48,775,510 17,505 40,444,10 5 8: ,' 31 , 3,433 486 161 81 91 1, 139502 905011 6,919,774 4,608,313 3,779,914 3,886,402 19,205,277 16,714 3i,432,971 Amount Arriount (28) (29) (30) 398,699 3,764,742 14,053,799 8,206,650 6,438,926 6,457.898 32,614,178 26,924 63,528,018 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,OGO.000 or more ...................................... Net worth Number of returns 29,710 71,934,891 13,687 10,878 4,237 542 182 91 93 Investments ife in securities r market value) 18,360 54,516,887 5.574 8,280 3,634 518 172 89 93 175,702 2,246,440 9,052.793 6,322.191 4,772.081 5,024,375 26.923,305 17,030 49,693,234 Number of . returns (31) Amount (32) 29,709 53,818,344 13.687 10,878 ~4,237 541 182 91 93 365.113 3,325.497 11,270,480 6,178,848 5,025,326 4,871,139 . 22,781,941 26,923 47,267,904 86 349,483 3,528,556 12,175,949 7,441,049 5,703,788 5,513,576 28,8 15,617 4,966 7.943 3,339 470 152 75 86 147,020 2,190,215 8,213,639 5,925,677 4,352.201 4,324,752 24,539,730 12.014 10,252 3,848 485 161 77 86 316.579 3.113,823 9.986.405 5,595,034 4,483,736 4,195,797 19,576,531 2,787 8,406,873 - 1,329 4,823,654 2,787 6,550,440 .1,674 626 '390 56 21 14 7 49,216 236,186 1,877,850 765,601 735,139 944,321 3,798,56 1 *609 *337 295 48 20 14 7 '28,682 '56,226 839,155 396,513 419,880 699,623 2,383,575 . 1,674 626 390 56 21 14 7 48,534 211,674 1,284,076 583,814 541,590 675,342 3,205,410 . 25,'i13 67,886,459 ' .10444 1 0156 3,871 505 165 81 91 332,43 3,528,284 12,424,872 7.664.116 5,863.690 5,823,880 32,249,185 24,081 62,653,707 17,176 52,637,095 5,11 7,895 3,351 486 157 79 91 163,61 2,173,846 8.288,784 6,078,649 4,496,399 4,668,517 26,767,287 16,280 49,357,409 25,312 50,967,855 10,444 10,156 3,871 504 165 81 91 288,229 '3,119,947 10,173,482 5,807,987 4,667,211 4,412,615 22,498,383 24,080 46,706,653 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 ...................................... 9,835 9,675 3,777 478 155 75 86 283,175 2,978,387 10,103,600 5,699,484 4,595,423 4,352,361 20,763,081 4,814 7,750 3,374 464 151 75 86 124.204 1,852,673 6,835,245 4,411,540 3,590,540 3,602,601 17,016,168 9,835 '9,675 3,777 478 155 75 86 302,858 3,333,750 12,003,887 7,304,277 5,531,199 5,362,117 28.815.617 4,661 7,558 3,292 463 147 73 86 137,205 2,117,620 8,177,562 5,852,618 4,255,931 4,276.743 24,539,730 9,835 9,675 3,777 477 155 75 86 259,518 2,949.925 9,916,422 5,519,271 4,416,633 4,068,353 19,576,531 Nongrantmakin nonoperating f oundations, I-o tal ................................ 2,843 804,210 799 298,543 2,843 874 ,311 751 335,824 2,843 561,251 2,179 577 178 57 :5.4 06 11 46,625 194,806 '172,062 136,771 172,588 151,459 - -9 :6151 72594 2,179 ~;71 1 57,061 63,897 ~3 '059 96:270 48,009 2 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 ....................................... Footnotes at end of table. '71 8 6 2 73612 1119:131 147,890 127,932 7 5 2 1 9,480 *74 4 *37 271 57,203 71,572 38,520 2,5.7 179 771 1 8 2 *385 7 5 2 75,763 67,102 127,444 21 A Private Foundation Profile for 1983 Table 1.-Number of Foundations, Total Revenue and Total Expenses, Net Investment Income and Tax, Total Assets, Net Worth, and Distributions, by Type of Foundation and Size of Total Fair Market Value of Assets, 1983-Continued [Money amounts are in thousands of dollars] Sue of total fair market value of assets Minimum investment return Number of returns (33) Distributable amount Amount Number of returns (34) (35) UndistAbuted income for 1983 Qualifying distributions Amount Number of returns Amount (36) (37F (38) Number of returns (39) Excess distributions carryover to 1984 Number of .turns (41) Amount (40) Amount (42) All foundations, total .............................. 26,438 3,213,527 24,742 2,836,073 27,807 5,616,135 6,252 691,016 19,469 5,184,976 Zero or unreported ........................................... $1 under $100,000 ........................................... sioo,ooo under $1,000,000 ............. .................. $1,000,000 under $10,000,000 ............................ S10,000,000 under $25,000,000 ......................... $25,000,000 under $50,000,000 ......................... $50,000,000 under $100,000,000 ........................ $100,000,000 or more ...................................... 10,796 10,686 4,072 527 175 90 93 16,857 171,002 608,653 369,887 283,556 290,046 1.473,526 10,035 10,108 3,800 482 154 76 86 14,813 157,221 553,772 336,166 247,262 250,190 1,276,648 '152 11,966 10.589 4,202 538 178 90 93 307,264 591,371 1,502,412 677,509 509,333 457,460 1,570,177 2,483 2,117 1,336 182 58 30 46 3,563 22,461 137,041 78,159 55,912 70,483 323,397 8,618 7,943 2,428 297 99 46 38 463,782 1,031,663 1,971,196 644,000 382,375 248.171 443,789 Nonoperating foundations, total .......... 24,543 2,947,226 24,742 2,836,073 25,082 4,834,702 6,252 691,016 19,317 5,184,720 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 ...................................... 9,883 10.060 3,800 482 155 76 86 15,293 162.310 562,419 350,378 257,795 254.944 1.344,089 10,035 10,108 3,800 482 154 76 86 14,813 157,221 553,772 336,166 247,262 250,190 1,276,648 '152 10,292 10,012 3,824 483 157 76 86 286,479 545,918 1.196,130 582,921 427,533 397,780 1,397,332 2,483 2,117 1,336 182 58 30 46 3,563 22,461 137,041 78,159 55,912 70,483 323,397 8,466 7,943 2,428 297 99 46 38 463,526 1,031,663 1,971,196 644,000 382,375 248,171 443,789 Operating foundations, total ................ 1,896 266,301 - - 2,726 781,433 - - *152 *256 $ Zero or unreported .......................................... $ 1 under $100,000 .......................................... 00,000 under $1,000,000 ............................... $ 1 000,000 under $10,000,000 ........................... $10' 00000 under $25000000 .............. .......... - -1,564 8,692 46,234 19,509 25,761 20,785 45,454 306,282 94.588 81.800 152 - - - 1,674 577 378 55 21 $25: 000:000 0 under $50:000:000 ......................... $50,000,000 under $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 .... ...................... $10,000.000 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 .............. ................. $1,000,000 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 ....................................... Nongrantmaking-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 ...................................... . 626 272 45 20 - 14 7 23,497 8,770 10,060 3,836 497 163 81 91 35,103 129,437 3,114,052 14,805 165,128 569,185 358,268 271,071 272,537 1.463,057 - - 22,636 8,466 9,627 3,753 477 152 75 86 2,822,059 13,395 151,990 551,745 333,474 246,629 248,177 1,276,648 22,436 8.313 9,579 3,753 477 153 75 86 2,932,752 13,836 156,876 560,355 347.570 257,134 252,892 1,344,089 22,636 8,466 9,627 3,753 477 152 75 86 2,106 1,570 481 14,474 1,457 5,433 -2,064 2,808 661 2,052 -1 5 2 1 -1 14 7 25,463 59,680 172,844 5,163,457 10,444 10,156 3,871 504 164 81 91 288,073 583,483 1,267,224 608,651 439,876 426,210 1,549,331 29822,059 13,395 151,990 551,745 333,474 246,629 248,177 1.276,648 24,231 4,805,036 9,835 9,675 3,777 477 154 75 86 286,097 544,448 1,195,589 570,600 415,723 395,639 1,397,332 2,106 1,570 481 14,014 1,418 5,231 851 - 5 2 1 2.692 633 2,013 -1 -1 N/A - Not applicable. *Estimate should be used with caution because of the small number of sample returns on which d is based. NOTE: Detail may not add to total because of rounding. - 5,147 1,570 1,973 1,289 182 58 29 46 687,195 2,992 21,110 135,421 78,159 55,912 70,204 323,397 18,466 7,961 7,606 2,428 291 96 46 38 5,093,440 456,505 1,009,277 1,971,196 596,841 367,661 248,171 443,789 5,147 1,570 1,973 1,289 182 58 29 46 687,195 2,992 21,110 135,421 78,159 55,912 70,204 323,397 18,314 7,809 7,606 2,428 291 96 46 38 5,093,184 456,249 1,009,277 1,971.196 596,841 367,661 248,171 443,789 29,665 -1,383 1,469 1,106 - 39821 - 1,003 - 91,536 - 6 3 1 12,321 11,810 2,141 - -1,619 280 -1 -1 1 - 6 3~ - 47,159 14,714 - 144 I 22 A. Private Foundation Profile for 1983 Table 2. - All Foundations: Balance Sheets and Income Statements, by Size of Total Book Value of Assets, 1983 (Money amounts are in thousands of dollars] Size of total book value of assets Item Total Assets 0) Number of returns ............................................. Total assets (Book value) ................................ 29,863 56,767,740 Cash, total ................................................ ............ Non-interest bearing accounts ................................. Savings and temporary cash investments .................. Account receivable, net ........................................... Pledges receivable, net ............................................. Grants receivable ..................................................... R ...ivables due from disqualified persons ................... Other notes and loans receivable. net ......................... Inventor as .............................................................. Prepaid expenses and deferred charges ...................... Investments, total .................................................... Securities., .......................................................... Land, buildings, and equipment (Less accumulated depreciation) ..................................................... Mortgage loans .................................................... Other investments ................................................ Charitable-purpose land, buildings, and equipment (Less accumulated depreciation) ...................................... Other assets ........................................................... $100,000 $1.0001000 $10,000,000 $25,000.000 $50,DD0.000 $100,000 under $1,000,000 d. sl o`000.000 under $25,000.000 under 50.000,000 under 00,000.000 (3) (4) (5) (6) (7) (8) $1 under zero 0 unreporL (2) $100.000.000 or more (9) '152 - 13,847 390,361 10,97i 3,570,162 4,195 13,200,806 166 5,731,464 6,089,118 709,312 5.379,805 282.589 22,411 64,566 4,472 641,251 13,284 24,947 46,975,954 42,115,499 - 390 6,068,919 163,594 67,239 96,356 795.693 145.956 649,737 16,937 -1.681 -6.188 2,057,371 332.768 1.724,604 77,883 495,884 45,962 449,922 13.635 - 64.538 652,072 72,596 579,476 19,484 20.543 1,222 639 110,425 1,204 1,143 4.926,190 4,411,811 84,920 1,404 1,832 4,868.145 4.362,809 12 64,391 377 926 4.574,890 4,272,295 2,550 4 39,404 2,107 924 20,083,020 18,069.043 2,250,647 448,976 2.160.833 - 140,835 57,483 316,061 125,607 57,179 322,550 95,034 36,406 171,156 1,558,970 163,285 291,723 - 54,104 198,349 164,327 2,521,522 2,094,767 276.698 7,802 20,035 9,803.838 8,740,446 '13,599 101,244 *21,803 303,707 215,359 103,724 744,309 - 11,327 503 - 79 62 5,535,153 22,270,876 525.833 21,731 504,102 21,215 - 1,398,670 23,061 1,375,609 127,113 - 1.692,687 956,462 -7,554 13,666 102.599 56,844 610,440 292,315 210,280 125,719 184,043 81,097 140,874 206,633 436,897 180,187 Total liabilities .................................................... 2,949,396 *23,656 54,680 657,661 278,480 460,174 192,140 1,282,606 Accounts payable and accrued expenses .................... Grants payable ....................................................... Support and revenue held for future periods ................ Loans from officers, directors, trustees, etc. ................ Mortgages and other notes payable ........................... Other liabilities ....................................................... 313,463 1,222,940 102,672 6,610 850,556 453,153 1 2,034 -2,739 - 6,687 -6,511 -4,413 62,023 122,476 '72,958 17,871 219,841 4,948 - 21,042 126,699 1,635 - 166,646 701,110 -7,609 -1,274 16,193 20,347 269,311 130,893 27,160 43,564 18.718 6,081 132,689 50,268 139,367 78,147 9,763 33,000 275,624 139,225 Net worth ............................................................ Total revenue ..................................................... 53,818,344 12,131,748 *669 366,704 322,165 3,515,482 883,927 12,543,145 2,784,393 5,790,439 1,123,023 5,271,290 1,207,741 5,343,013 1,051,391 20,988,270 4,758,499 Contributions, gifts and grants received ...................... : Membership dues and assessments ........................... Interest on savings and temporary cash investments ..... Dividends and interest from securities ........................ Gross rents ........................................................... Net gain (or loss) from sale of assets ....................... Gross profit from business activities ........................... Other income ........................................... ............. 3,025,097 30,043 824,215 3,209,392 177,364 4,249,281 147,645 468,711 '609 - .283,866 931 467.767 * 1,434 81,528 188,107 30,391 79,654 *9,306 25,739 1,050,318 * 18,239 251,000 720,859 69,797 496,982 116,448 60,749 313,883 8,070 103,777 365,731 26,897 270,047 5,746 28,871 294,549 1,491 100.883 411.022 14.239 275,605 11.198 98,754 401,055 701 71,159 290,702 17,493 207,414 529 62,339 213,049 91 202,846 1,218,437 18,500 2,909,830 4.418 191,328 Total expenses ................................................... 5,882,752 315,417 663,758 1,690,459 691,577 763,080 439,514 1,318,337 3,440,162 13,022 14,533 9,748 - *60 Contributions, gifts, and grants paid ............................ 4,450,273 -Compensation-of-officers . .. 7 -113170 Other salaries and wages .......................... ........................ I .............. * ......... 273:357 Pension plans, employee benefits ............................... 59,766 ~nvestment, legal and other professional services .......... 178,809 merest .................................................................. 53,770 Taxes .................................................................... 190,298 Depreciation ard depletion ........................................ 68,442 Occupancy ............................................................ 51,440 Other expenses ...................................................... 443,427 - . 574,085 284,720 1,182,633 537,223 564,689 317,642 988,672 -1-1220 ~5 743 -41-187 -15 593 -13 653 -10 526 -25 248 15:463 116:998 27:542 33:097 23:300 56:956 * 1,871 14,175 5,281 7,411 5,738 25.291 2,591 13,617 55,598 19,969 19,823 16,300 50,909 1,034 1 976 24151 3527 10652 420 2,011 . 849 10:310 40:822 1 18:905 36:588 21,391 61,434 5,238 24,545 10,077 8.316 11,634 5,855 1,574 22,631 5,717 4,338 3,164 13,195 21,406 33,881 167,720 37,743 64,514 29,399 88,765 Net revenue (less deficit) ................................ 6,248,995 6,748 220,168 1,093,934 431,445 444,661 611,877 Net revenue ......................................... ................ Deficit ............ ...................................................... 6,734,304 485,309 39,581 32,833 332,783 112,615 1,277,940 184,007 514,075 82,629 495,896 51,235 631,952 20,075 3,442,077 1,915 Total assets (fair market value) ..................... 71,9349891 428,498 4,071,826 16,459,881 8,271,854 8,409,471 7,249,207 27,044,154 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, net ...................... Inventories .......................................................... Prepaid expenses and deferred charges ................... Investments, total ................................................. Securities ......................................................... Land, buildings and equipment (Less accumulated depreciation) .................................................. Mortgage loans ................................................. Other investments ............................................. Charitable-purpose land, buildings, and equipment . . (Less accumulated depreciation) ....................... ... Other assets ........................................................ 6,102,081 748,378 5,353,703 283,103 '22,071 '65,389 990 637,959 66,287 95,890 61,061,832 54,516,887 163,382 74.724 794,792 162,482 632,309 17,964 -1,488 -7,010 2,062,037 343,623 1,718,415 77,402 496,646 45,191 451,454 13,635 - 1,399,522 23.966 1,375,557 127,113 - 503 532,722 24,400 508,32321,215 - 67,941 - 237,543 206,029 '15,434 2,919,423 2,413,663 270,261 26,962 20,959 12,818,113 11,274.686 652,980 73,993 578,987 19,451 20,484 1,222 639 110,439 34,454 1,135 6,960,330 6,185,672 84,907 1,404 1,333 7,434.398 6.730,045 12 64,391 377 56,105 5,945,512 5,337,373 2,550 4 39,146 2,700 923 24,746,515 22,369,419 3,543,286 439,060 2,562,598 - -12.127 -8,060 '11,327 162,711 -21,803 321,246 675,103 99,077 769.247 349,698 65,780 359,180 229,600 58,899 415,854 395,936 35,661 176,540 1,718,109 149,781 509.205 2,180,697 1,418,592 - -7,554 12,822 185,263 61.919 734,498 395,313 249,570 221,152 298,914 77,732 161,597 467,275 543,302 182,378 49,665,9861 3829839 3,323,516 119905,324 5,531,905 5,201r,4381 38,248.483 ~ 162,242 2.028.715 7,764,512 3,955,026 3 g2o,193 '14,048 77,523 218,987 128,812 143,8231 Beginning of year assets (book value), tot5l ...................................................................... Selected beginning of year assets: Investments in securities ....................................... Investment-purpose land, buildings, and equipment (Less accumulated depreciation) .......................... 8 88,658 -6,323 - - *Estimate should be used with caution because of the small number of sample returns on which it is based. 'Less than $500. NOTE: Detail may not add to total because of rounding. -54,104 (1) 4,93095231 18,390,441 3,837,995 ~ 5 16,579.799 164,685 A Private Foundation Profile for 1983 Table 3.-All Foundations: Balance Sheets and Income Statements, by Size of Total Fair Market Value of Assets, 1983 23 [Money amounts are in thousands of dollars) Size of total fair market value of assets Item Total Assets zero or unreported (1) Number of returns ............................................. Total assets (Book value) ................................ Cash, total ............................................................. Non-interest bearing accounts ................................. Savings and temporary cash investments .................. Accounts receivable, net .......................................... Pledges receivable, not ............................................ Grants receivable .................................................... Receivables due from disqualified persons .................. Other notes and loans receivable. net ........................ Inventories ............................................................. Prepaid expenses and deferred charges ..................... Investments, total ................................................... Securities ........................................................... Land, buildings, and equipment (Less accumulated depreciation) .................................................... Mortgage loans ................................................... Other investments ............................... ............... Chantable-purpose land, buildings and equipment (Less accumulated depreciation) ..................................... Other assets .......................................................... $100,000 $1,000,000 $10,000.000 $25,000.000 S50,000.000 $100, 000 under $1,000.000 $1 under 0,000,000 under $25,000,000 under $50,000,000 under $100,000,000 (3) (4) (5) (6) (7) (8) $1 under (2) $100,000 ,000 or more (9) 29,863 56,767,740 *152 - 13,687 388,770 10,878 3,380,124 4,237 11,874,029 542 6,483,997 182 5,370,811 91 5,170,681 93 24,099,329 6,089,118 709,312 5,379.805 282,589 22,411 64,566 4,472 641,251 13,284 24,947 46,975,954 42,115,499 - 163,966 66,765 97,201 771,736 145,906 625,830 16,943 1,681 1.943,354 327,201 1,616,153 66,339 508,123 46,636 461,486 13,590 59 503 - 394,997 21,751 373,246 16,491 - 1.630,925 28,337 1,602,588 133,674 - 195,471 161,438 2,355,391 1,979,152 271,016 7,802 19,346 8,651,232 7.594,392 676,016 72.715 603.301 29,230 20,484 1,222 711 106,773 1,129 1,746 5.316,825 4,810,374 85,030 1,155 1,770 4,518,628 4,028,453 12 54,429 539 775 4,457,244 4,175,745 2,550 4 57,631 2,270 1,223 21,481,163 19,365,944 2,250,647 448,976 2,160,833 - '13,599 -9,096 11,338 98,83 -21,80 255,597 196,281 103,498 757,061 149,404 42,556 314,491 128,396 65,344 296,436 56,873 39,354 185,271 1,607,255 167,325 340,639 1,692,687 956,462 - *8,469 13,666 101,684 56,844 568,438 292,151 216,260 113,602 188,948 53,00 139,274 106,918 469,614 320,276 '54,104 -3.686 65,496 Total liabilities .................................................... 2,949,396 *23,656 54,626 603,549 305,149 345,485 299,542 1,317,388 Accounts payable and accrued expenses .................... Grants payable .......................... ............................ Support and revenue held for future periods ................ Loans from officers, directors, trustees, etc. ................ Mortgages and other notes payable ........................... Other liabilities ....................................................... 313.463 1,222,940 102,672 6,610 850,556 453,153 '12,034 -2,739 - 6,634 58,926 72,372 '72,958 - 14,993 98,724 4,645 - 22,864 229,523 1,738 - 170,122 724,949 - -7,609 -1,274 16,193 20,347 269,311 129,982 27,890 88,123 18,718 6.081 127,834 36,502 139,562 87,361 9,282 36,135 280,766 141,552 Net worth ............................................................ Total revenue ..................................................... 53,818,344 12,131,748 3659113 320,347 3,325,497 837,800 11,270,480 2,601,524 6,1789848 1,124,940 5,025,326 991,755 4,871,139 1,014,602 22,781,941 5,240,171 Contributions, gifts and grants received ....................... Membership dues and assessments ........................... Interest on savings and temporary cash investments ..... Dividends and interest from securities ............ ........... Gross rents ........................................................... Not gain (or loss) from sale of assets ........................ Gross profit from business activities ........................... Other income ......................................................... 3,025,097 30,043 824,215 3,209,392 177,364 4,249,281 147,645 283,866 474,687 -1,434 81,037 174,260 6,705 76.601 286,168 8,070 109,067 377,439 31,598 282,324 3,676 26,597 215,948 1,491 107,389 305,651 19,516 266,419 13,006 62,334 368,120 701 60,337 287,516 13,596 220,819 790 62,723 343,813 91 226,676 1,432,110 26,380 2,975,518 4,418 231,167 Total expenses .................................................. *609 13,770 1,051.886 '18,239 227,037 618,892 79,569 418,266 116,448 71,188 313,165 619,944 1,560,088 720,921 556,923 516,115 1,594,987 1,090,454 39,377 108,963 13,779 48,686 24,151 36,744 21,645 22,124 154,166 557,036 13,501 29,799 4,397 24,535 12,920 19,331 11,096 5,360 42,947 396,826 13,227 28,395 5,993 17,310 10,930 25,865 9,411 3,697 45,270 368,843 11,127 26,786 6,322 19,299 398 21,459 11,226 4,090 46,565 1,221,364 29,322 64,312 27,405 53,650 2,362 76,521 7,049 13,774 99,229 12,673 13,524 9,335 - 468.711 59882,75 *609 Contributions, gifts, and grants paid ........................... Compensation of officers .......................................... Other salaries and wages ........................................ Pension plans, employee benefits . ............................. Investment, legal and other professional services ......... Interest ....................................... ................... ..... Taxes ................................................................... Depreciation and depletion ....................................... Occupancy ................ ........................................... Other expenses ...................................................... 4,450,273 113,170 273,357 59,766 178,809 53,770 190,298 68,442 51,440 443,427 282,875 -1,220 - 21,402 532,267 5,396 15,102 -1,871 13,082 1,976 9,588 5.238 1.574 33,849 Net revenue (less deficit) ................................ 6,2489995 7,181 217,856 1,041,436 404,019 434,832 498,487 3,645,184 Net revenue .......................................................... Deficit................................................................... 6,734,304 485,309 39,739 32,558 330.528 112,672 1,214,666 173,230 484,224 80,205 481,232 46,400 524,512 26,025 3,659,403 14,219 Total assets (fair market value) ..................... 719934,891 3,764,742 14,053,799 8,206,650 6,438,926 6,457,898 32,614,178 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, net ...................... Inventories .......................................................... Prepaid expenses and deferred charges ................... Investments, total ................................................. Securities ......................................................... Land, buildings, and equipment (Less accumulated depreciation) ................................ ................. Mortgage loans ................................................ Other investments .................................. ......... Charitable-purpose land, buildings, and equipment (Less accumulated depreciation) .......................... Other assets ..................... ................................. 6,102,081 748,378 5,353,703 283,103 22,071 65,38 990 637,959 66,287 95,890 61,061,832 54,516,887 771,721 162,432 609,288 17,079 -1,488 -7,010 1,946,140 338,056 1,608,084 66,750 508,829 45,866 462,963 13,557 - 399,838 24,496 375,343 16,491 - 1,633,850 31,910 1,601,940 133,674 - 68,898 264,579 26,962 20271 10,560:244 . 9,052 793 677.949 71,368 606,581 29,230 20,484 1,222 711 106,787 1,194 1,681 6,988,390 6,322,191 85,017 34,341 1,329 5,500,885 4,772,081 12 54,429 539 55,954 5,554,421 5,024,375 2,550 4 57,373 2,862 1,221 29,566,271 26,923,305 Beginning of year assets (book value) total .............................................................. Selected beginning of year assets: Investments in securities ....................................... Investment-purpose land, buildings, and equipment (Less accumulated depreciation) ........................... 3.543,286 439,060 2,562,598 2,247 1,034 790 398,69 163,754 74,250 89,503 -6,323 - 207,372 175,702 '15.434 2,684,248 2,246,440 '54,104 503 - 12,127 156,215 - -11,482 259,790 629,563 98,850 779,038 255,198 50,765 360.217 328,171 65,931 334,702 301,561 40,454 188,030 1,860,451 153,177 629,338 - -7,554 12.822 136,352 61,919 719,441 395,149 253,286 125,717 239,843 54,623 183,463 192,750 640,760 575,611 49,6659986 380,815 3,1329586 109632,438 5,987,942 4,866,615 4,674,748 19,990,843 38,248,483 163,010 1,897,131 6,672,740 4,425,413 3,548,219 3,782,938 17,759,032 800,839 '14,048 75,117 199,224 133,462 147,181 50,556 2,180,69 1,418,592 *Estimate should be used w1h caution because of the a mall number of sample returns on which it is basad. NOTE: Detail may not add to total because of roundin.. 181.25 24 A Private Foundation Profile for 1983 Table 4.-All Foundations With Total Book Value of Assets of $10 Million or More-Summary: Number of Foundations; Total Book Value and Fair Market Value of Assets; Contributions, Gifts, and Grants Received; and Contributions, Gifts, and Grants Paid; by State, 1983 [Money amounts are in thousands of dollars] Contributions, g ifts and grants Total assets Number of returns State Book value Percent Numbe Of returns (3) (2) it) Amcount (4) Fair market value Number of returns (6) Percent (5) 678 38,233,617 100.0 Amount (7) 6,987 1 500 212:723 .6 1 17 '4 4 2 70 5,611 1686 278:133 12' 3 .9 1.3 1.4 .9 .9 .9 3 11 4 5 5 3 1,977 30,949 16,526 231 1,077 2,556 .2 2.5 1.4 7 12 14 7 10 11 20,823 57,587 26,572 12,268 22,109 17,239 .9 2.5 1.2 .5 1.0 .8 96,452 4,367.793 1,028.604 44,293 .2 8.8 2.1 .1 23 .3 2 130,718 294 722 58,319 152.515 152,257 .1 ..3 .3 1 1 3 24 247,620 .5 7.884 375,008 2,118,025 1,451,979 - .8 4.3 2.9 1.4 7 7 9 10 8,586 127,330 26,234 65.386 .3 .1 3 1 23,215 100 4 2 72 126,348 35 6,261::8'9 .3 1 16.4 - 4 2 72 Colorado ................................. Connecticut ....... ...................... D.Iaw re ................................. District of Columbia ................... Florida .................................... Georgia ................................... 8 14 14 9 114 2 1.2 2.1 2.1 1.3 2.1 1.8 8 14 14 9 14 12 333.217 462.260 517,649 241,483 423,413 303,325 .9 1.2 1.4 .6 1.1 .8 8 14 14 9 14 12 Hawaii ..................................... daho ..................................... Ilinois ..................................... Indiana .................................... Iowa ....................................... 4 36 12 2 .6 5.3 1.8 .3 4 36 12 ..2 7.7 1.1 .1 4 36 12 2 K:n as .................................... K ntucky ................................. Louisiana ................................. Maine ...................................... Maryland .......... .............. 3 .2 5 10 .4 .3 .7 .2 3 2 5 70,816 2,939,313 411,305 44,062 1.5 10 49,605 152,321 95,265 215.9 .1 .4 .2 .6 3 2 5 10 Massachusetts ......................... Michigan ................................. Minnesota ................................ Mississippi ..... : ........................ Missouri .................................. 12 19 jg 18 1.8 2.8 2.8 2.7 12 19 19 278,975 1,603.120 1,368,724 .7 4.2 .3.6 - 12 19 19 - 18 498,476 1.3 18 712,244 Montana ................................. Nebraska ......................... Nevada .................................. New Hampshire ........................ New Jersey .............................. 5 2 1 20 .7 .3 .1 2.9 5 2 1 20 138,048 44,375 13,143 1,274,905 .4 .1 5 2 1 20 151,005 42.042 14,862 1,886,170 ] 1111 .97 ...... Wash ington . .. .. ....... ... . ..................... . ........... West Virginia .......... : ................. Wisconsin ................................ Wyoming .................... 7- .......... All others ................................ N/A - Not applicable. 'Less than .05 percent. NOTE: Detail may not add to total because of rounding. 1 2 3,670 . 6,994 1 62,461 533 46.377 12 3 32 1 3 523,891 202,265 2,293,076 12,176 48.659 7 1 10 6,342 313 115.617 6 60 3 1 ~306,981 2.924,366 57,689 - 24,136 3.3 .1 .8 7.6 .2 1 4 4,302 .2 '30 11 2 154,178 64,071 2,834 6.8 2.8 .1 3 2 3 1,953 7,537 1,964 .1 .3 .1 .6 9 11,278 .5 .7 10.4 2.1 8 18 17 16 10,385 156,016 74,268 38,272 .5 6.9 3.3 3 2 7,126 2,317 - - 18 47,753 2.1 .1 5.3 1.9 (1) - (') .3 28 62,684 2.8 9.5 12 3 32 44,001 6,093 1611 646 1.9 .3 7.1I .1 - 6 60 3 1 390,126 3,897,854 64,199 25,087 .8 7.9 .1 .1 3 26 1 1 56,849 124,441 9,769 '25 4.7 10.2 .8 31 206,381 407,796 .4 .8 1 4 26 21,919 247,62 275,680 3 1,476 1,372,795 478,212 5 272 N1 1 - - .3 .1 3.8 52,420 11,823 1.7 .6 1 i,087 3.3 -169 ---L-637,543 -28-1. 10 52,681 2.3 3 1 1 - 2.1 4 7.9 ' 17J:f 74 ; 12 3 32 .2 10.7 1'.032,313 220,054 3,917,704 (1) 1.4 .5 6.0 .1 .2 443 1 75 4 16 1.6 .4 4.7 .1 .4 Virgini (1) (1) (1) 9 Oklahoma . ................................ Oregon. ............ * . ........... Pennsylvania .. . ............................ Rhode Island .................... ....... South Carolina .......................... 6 60 3 438,003 618,931 711,829 451,435 446,689 466.254 - 3.6 .3 2 25.7 ~1 74 11 1.6 4.3 29 .9 8.8 .4 .1 131,857 41,218 7.191,286 45,800 .1 2 46,6150 .1 .1 ,844 ,762 ~31.0 -174 -13,748,294 -27.8 562,545 1.5 11 860,276 1.7 695,865 1.8 29 943,120 1.9 Now Mexio ............................. 2 New-York ... ............................. -1,74 11 North Carolina .......................... North Dakota ............................ Ohio ..................................... 29 South Dakota ........................... Tennessee ............................... Texas .................. .................. Utah ................................... Vermont .............................. - (14) 2 1 36 .6 3 10.6 * .3 .1 14.5 (11) 100.6 4 2 72 304 Percent (13) 2,266,270 A::bam .................................. A ska ..................................... Arizona .... .............................. Arkansas ................................. California ................................. 12 3 32 (10) (9) Amount 630 100.0 100.0 Numbe of returns (12) Percent A oo.o 678 (1) Amount 1,222,264 United States, total .......... . Number Of returns Percent (8) 678 49,496,474 Paid Received - :330 . 3 6 58 3 1 2,978 20,555 198,276 4,080 326 .9 8.7 .2 5 9 2235 19837 : .5 .9 .1 6 14,634 .6 N/A 13 48,609 N/A 1.8 1 .1 --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aa457512e4499b1a6. Public record. Not legal advice.