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Nonprofit Charitable Organizations,
1986 and 1987
By Cecelia Hilgert and Susan J. Mahler*
The total revenue and total assets of organizations
exempt under Internal Revenue Code section 501 (c) (3),
except private foundations and religious organizations,
increased for 1986 and 1987. Total revenue rose 9 percent from 1985 to $292.5 billion for 1986, and 6 percent
from 1986 to $310.8 billion for 1987. The organizations'
program activities provided more than two4hirds of total
revenue ($211.9 billion) for 1987, while contributions, gifts,
and grants provided 20 percent ($61.7 billion). These
proportions were approximately the same for 1986. Total
expenses were $263.5 billion for 1986 and $288.7 billion
for1987. For 1986 and 1987,84 percent of total expenses
were attributable to costs of conducting programs.
BACKGROUND
Statistics of Income Studies
The statistics presented in this article are based on data
from Form 990, Return for Organization Exempt from
Income Tax, the annual information return filed by organizations with annual gross receipts of more than
$25,000 (Figure A). The statistics do not include private
foundations, because they are required to file a separate
return form, and they do not include religious organizations, because they are not required to file Form 990.
The Statistics of Income Division has conducted
studies on nonprofit charitable organizations exempt
under section 501(c)(3) for reporting years 1975, 1982,
1983, and 1985 through 1987. Data for 1985 and earlier
years and highlights of the 1986 data have been published in the Compendium of Studies of Tax-Exempt Organizations, 1974-87, and the Statistics of Income Bulletin [1].
Some of the data discussed in this article are based on
previously unpublished statistical tabulations from the
Statistics of Income Division.
Figure A.--Selected Data for Nonprofit Charitable Organizations,
Reporting Years 1985,1986, and 1987
[All figures are estimates based on samples-money amounts are In billions
of dollars]
Item
Number of returns...............................
Total assets............................................
Total revenue ...........................................
Contributions. gifts and grants ............
Dues and assessments .......................
Program service revenue.....................
Total expenses ........................................
Program service expenses..................
Fundraising services............................
Management and general expenses....
1985
1986
1987
(1)
(2)
(3)
106,449
$423.5
268.4
55.8
3.8
167.9
244.2
206.6
2.2
34.6
113.072
$489.2
292.5
60.1
3.7
187.9
263.5
221.9
2.5
38.2
122,018
$529.5
310.8
61.7
4.2
211.9
288.7
242.2
2.9
42.6
Organizations and Activities
Organizations that are tax-exempt under Code section
501 (c)(3) include, for the most part, those with purposes
that are religious, charitable, educational, or scientific.
Their activities are restricted in that they must be in furtherance of one or more of these exempt purposes. Examples of the types of organizations that meet this criteria
are nonprofit universities and schools, hospitals, Girl
Scout/Boy Scout programs, United Way campaigns, community performing-arts associations, and environmental
support groups. These organizations must serve the
public (as opposed to private) interests. Under the Code,
these organizations may not distribute net earnings to a
private shareholder or individual. In addition, these organizations are restricted in their activities to influence
legislation, and cannot participate in any political campaign on behalf of or in opposition to any candidate for
political office.
The Internal Revenue Code classifies nonprofit organizations into 25 subsections, some of which may
receive tax-deductible donations under section 170.
*Foreign Special Projects Section. Prepared under the direction of Michael Alexander, Chief.
63
64
Nonprofit Charitable Organizations,; 1986 and 1987
Those organizations exempt under section 501 (c)(3)
receive the largest part of tax-deductible donations and
are the largest providers of philanthropic goods and services.
in support of their tax-exempt purposes, continued to
grow both as a total amount and as a percentage of total
revenue. This revenue was $187.9 billion for 1986 (64
percent of total revenue) and $211.9 billion for 1987 (68
percent of total revenue). Program service revenue increased by 12 percent between 1985 and 1986 and by 13
percent between 1986 and 1987. Some examples of
program service revenue include tuition'and fees at'
educational institutions', hospital patient care charges (including Medicare-Medicaid payments), admission fees
collected by museums or community performing-ans
groups, YMCA/YWCA activity fees, and payments
received for insurance and retirement coverage by
selected pension and annuity funds.
FINANCIAL CHARACTERISTICS
The assets of the nonprofit charitable organizations
increased from $423.5 billion for 1985 to $489.2 billion for
1986 and to $529.5 billion for 1987. These increases were
15 and 8 percent, respectively. Most'of the assets (85
percent) for 1986 and 1987 were owned by organizations
with holdings of $10 million or more (Figure B). These
organizations also received three-quarters of the total
revenue ($226.4 billion for 1986 and $238.9 billion for
1987). Revenue and asset data -for the largest 501 (c)(3)
organizations are presented in, Figures: Q and D, respec-*
tively.
As shown in Figure E, program service revenue comprised nearly three-quarters of the total revenue of organizations with assets of $10 million or more. While
program service revenue as a source of funding is less
important to smaller organizations than. contributions, it
has increased as a percentage of total revenue overtime.
This increase reflects, in part, the need for nonprofit_
charitable organizations to raise additional funds through
their own programs. For both 1986 and 1987, program
service revenue represented 38 percent of total revenue
of -organizations with assets of less than $1 million, in
contrast to 33 percent for 1985.
A total of 113,072 of the 376,688 nonprofit charitable
organizations recognized by the Internal Revenue Service
__(IRS)__jliled returns for 1986 and 122,018 of the 400,394
organizations recognized by the IRS filed returns for 1987
[2]. The number of returns filed increased by 15 percent
from 1985 to 1986 and by 8 percent from 1986 to, 1987.
Overtwo-thirds of the returns for 1986 and 1987 were filed
by organizations with assets of less than $500,000. The
number of returns filed by organizations in this asset-size
class increased by 8 percent between 1986 and 1987, and
the number of returns filed by organizations with assets of
$50 million or more increased by 11 percent from 1986 to
1987. Organizations in this asset-size class, however,
filed less than 2 percent of the total number of returns.
(Detailed financial data are provided by asset-size class
in Table 1 and by State in Table 2 [3].)
Contributions, gifts and grants increased to $61.7 billion for 1987 from $60.1 billion for 1986, less than a
3-percent increase (Figure F). Thelleveling-off in these
revenues may be due to the 8-percerit decline from 1986
to 1987 in the portion of those contributions, gifts, grants
and bequests that were received directly from the public.
This may have resulted, at least in pan, from changes in
the tax code as. pan of the Tax Reform Act of 1986, which
lowered marginal tax rates for corporations and individuals and eliminated the charitable deduction for in~
dividuals who do not itemize their deductions. Direct
public suppon was 54 percent of total contributions for
Revenue
Program service revenue, which is generated through
programs operated by nonprofit charitable organizations
Figure B.-Nonprofit Charitable Organizations by Asset Size, Reporting Years 1986 and 1987
[All figures are estimates based on samples-money amounts ire In millions of dollars]
Asset size
Total .............................. ......................................
Under- $100,000 1,21 ..................
$100.000 under $500,000 1/ ....
$500,000 under $1,000.000 .........
**-**-----*******
$1,000,000 under $10.000,000 -...................
* ......................
......
$10,000,000 under $50.000,000.........................
**
. .....
$50,000,000 or more .............................................
*
**
Number of returns
Total assets
Percent
Perc~nt
1986
1987
1986
1987
1986
(1)
.(2).,
(3)
(4)
(5)
(6)
(7)
(8)
113.072
47,786
30,363
9,925
19.285
4,077
1.637
122,018
51,005
:33.051
10,693
211,165
14.290
1.813
100.0
42.3
26.9
8.8
17.1
3.6
1.5
100.0
41.8
27.1
8.8
17.3
3.5
1.5
$489,180
1,596
7,042
7.020
59,045
92,097
321.579
$529,514
1,708
7,930
7,576
65.017
94,685
352,599
100.0
0.3
1.4
1.4
12.2
18.8
65.7
100.0.
.6.3
1.5
1.4
12.3
17.9
66.6
1/ Estimates should be used with caution because of the small number of sample returns on which they are based.
2/ Includes also returns with zero assets or assets not reported.
Note: Detail may not add to total due to rounding.
1987
1986
1987
Nonprofit Charitable Organizations, 1986 and 1987
Figure C--Top Ten Section 501 (c)(3)
Organizations Ranked by Total Revenue,
Reporting Years 1987 and 1986
[Money amounts are in millions of dollars]
65
Figure D--Top Ten Section 501 (c)(3)
Organizations Ranked by Total Assets,
Reporting Years 1987 and 1986
[Money amounts are in millions of dollars]
Name
Total
Revenue
1987
1. Teachers Insurance
and Annuity
Association of
America
2. Kaiser Foundation
Health Plan
3. New York City Health
and Hospitals
Corporation
4. Kaiser Foundation
Hospitals
$8,130
4,108
2,359
2,141
Total
Revenue
1986
$6,160
3,875
2,359
2,034
5. California Institute
of Technology
1,294
1,137
6. University of
Pennsylvania
1,192
1,134
7. Harvard College
1,152
1,608
8. Massachusetts
Institute of
Technology
1,115
1,048
9. Sisters of Mercy
Health
Corporation
1,074
974
10. Stanford University
1,070
1,143
1986 and 49 percent of contributions for 1987 (Figure F).
However, direct public support represented 42 percent of
total contributions to organizations with assets of less than
$1 million for 1986 and 43 percent for 1987, up from 30
percent for 1985.
Contributions represented approximately the same
proportion, 20 percent, of total revenue for all organizations for both 1986 and 1987. Contributions represented
a larger source of revenue for smaller organizations than
larger ones. They accounted for one-half of total revenue
for organizations with assets of less than $1 million. By
contrast, for organizations with assets between $10 million and $50 million, contributions represented 17 percent
of total revenue, and for organizations with assets of
Total
Assets
19OZ
Total
Assets
1986
1. Teachers Insurance
and Annuity
Association of
America
$33,210
$27,887
2. College Retirement
Equities Fund
27,913
30,498
3. Harvard College
6,213
6,177
4. Howard Hughes
Medical Institute
5,188
5,274
5. Common Fund
for Nonprofit
Organizations
4,079
4,127
6. Stanford University
3,631
3,341
7. Yale University
3,434
3,468
8. Princeton University
2,721
2,436
9. Shriner's Hospital for
Crippled Children
2,448
2,133
10. Kaiser Foundation
Hospitals
2,371
2,314
$50,000,000 or more, contributions represented only 13
percent of total revenue.
Government grants increased from $22.3 billion for
1986 to $25.4 billion for 1987, which maintained the 1986
level as a proportion of total revenue. For both 1986 and
1987, these grants were 8 percent of total revenue, compared to 9 percent for 1985. Within the various asset-size
classes, Government grants were 24 percent of total
revenue for small organizations with assets of less than
$1 million. This was a decline from 25 percent of the total
for 1986 and35 percent of thetotalfor 1985. Fororganizations with assets of $10 million or more, Government
grants represented 5 percent of total revenue for each of
the 3 years -- 1985,1986, and 1987.
66
Nonprofit Charitable Organizations, 1986 and 1987
..............
`g
Figure E
Components of Revenue, by Asset Size, 1987
Percentage
$10,000,0 00
. under
$50,000,0 00
$5 0,0 00,000
or more
-EI-Other--0 Dues and Assessments
,12 Progpm Service Revenue
M Contributions
1
Estimates should be used with caution because of the small number of returns on which they are based.
. 2. Includes also returns with zero assets or assets not reported.
Figure F.--Contrlbutlons Received by Nonprofit Charltable Organtzations, by Asset Size, Reportlng Years 1986 and 1987
(All figures are estimates based on samples-money amounts are In millions of dollars]
Total contributions
Contributions
received through
cilrect support 1/
Contributions
received through
Indirect support 2/
Contributions
received through
Government grants
198&
1987
1986
1987
1986
1987
1986
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
$60,115
3,481
4.934
3,868
13.935
9,758
24.140
$61.686
3,184
4,822
4,383
16,134
10,619
22,544
$32.398
1,508
2.181
1,422
6,882
6.832
13,573
$29.927
1,593
2,043
1,659
7.142
6,490
11,000
$5,403
287
441
329
1,274
1,025
2,046
$6.376
350
461
361
1.653
1.543
2.008
$22.315
1,686
2.312
2,117
5,779
1900
8:521
$25.383
1.241
~.317
2.363
7.339
2,587
9,536
Asset size
Total.....................................................................
Under $100,000 3.4/ ..............................................
sido.000 under $500,000 3/ .................................
$500,000 under $1,000,000.......
1
$1,000.000 under $10.000.000 ...-'**--***--* ... **"
$10,000,000 under $50.000,000 **-****-'-******-***
$50,000,000 or more.............................................
.............................
1
1/ Includes contributions, gifts, grants and bequests received directly from the public.
2/ Includes contributions received Incilrectly from the public through solicitation campaigns conducted by fundralsing agencies.
3/ Estimates should be used with caution because of the small number of sample returns"on which they are based.
4/ Includes also returns with zero assets or assets not reported.
Note: Detall may not add to total because of rounding.
1987
.Expenses
supplies, and travel totaled $263.5 billion for 1986 and
$288.7 billion for 1987. The expenses that were at-
Expenses of nonprofit charitable organizations, including such items as salaries and wages, pension plan contributions and other employee benefits, interest, rents,
tributable to specific program activities represented 84
percent of total expenses for both years. For 1987, expenses related to program activities ranged from $19.0 billion,
Nonprofit Charitable Organizations, 1986 and 1987
representing 80 percent of total expenses for organizations with assets of less than $1 million, to $187.3 billion,
representing 85 percent of thetotal expenses of organizations with assets of more than $10 million. Within these
program activities, salaries and wages represented 30
percent of total expenses for both 1986 and 1987, totaling
$79.9 billion and $88.6 billion, respectively.
Management and general expenses, which supportthe
overall organization rather than specific programs, were
$38.2 billion for 1986 and $42.6 billion for 1987, accounting for 14 percent of total expenses for 1986 and 15
percent for 1987. Fundraising expenses and payments
to affiliates together comprised only I percent of total
expenses. Payments to affiliates are payments to organizations closely related to the reporting organization,
such as support and dues payments by local chapters to
their State and national agencies.
Organizations with assets of $10 million or more accounted for more than three-quarters of all expenses,
even though organizations with assets of less than
$500,000 filed 70 percent of the returns for both 1986 and
1987. Detailed data on expenses for 1987 are presented
in Table 3.
Assets and Liabilities
Assets increased to $489.2 billion for 1986 and to
$529.5 billion for 1987, representing yearly increases of
15 percent and 8 percent, respectively. Land, buildings,
and equipment represented the major' asset holdings of
nonprofit charitable organizations. These assets were
$157.6 billion for 1986 and $172.6 billion for 1987, representing one-third of total assets for each year. These
holdings grew annually by 10 percent from 1985 to 1987.
For organizations with assets of $10,000,000 or more,
land, buildings, and equipment represented nearly onethird of total holdings for both years. However, for organizations with assets of $50 million or more,
investments in securities were the largest single component, $123.1 billion for 1987. These investments were
35 percent of the total assets of these organizations, which
was less than the 37 percent that they had represented
for 1986. For the smaller organizations -- those with assets of less than $500,000 -- total assets rose by 12
percent, largely from an increase in cash and savings.
Together, these two assets represented 42 percent of
total assets for both years.
Mortgages and other notes payable were the largest
single liability item, totaling $85.7 billion for 1986 and $96.4
billion for 1987. Organizations with assets of $50 million
67
or more accounted for approximately 60 percent of these
totals for each year, and those with assets between $10
million and $50 million accounted for an additional 20
percent ($18.5 billion and $19.2 billion, respectively).
The balance sheet of a tax-exempt section 501 (c) (3)
organization does not have an owner's equity section;
instead, earnings accrue to a net worth/fund balance. The
net worth/fund balance total for nonprofit charitable organizations was $278.3 billion for 1986 and $297.7 billion
for 1987, representing nearly three-fifths of total assets.
TYPES OF ORGANIZATIONS
Figures G, H, and I display information on the types of
nonprofit charitable organizations that filed Form 990 for
1987. This information is based on responses to a question on the return identifying the reason that an organization was not classified as a private foundation [4].
Figure H shows that hospitals, educational institutions,
and opublicly-supported organizationso were the major
categories of nonprofit charities in terms of selected
balance sheet and income statement items. Publicly-supported organizations are comprised of qualified organizations that are operated for purposes that are beneficial to
the public interest and that receive support from a broad
cross-section of the public. (Examples include the United
Way, the YMCA's and YWCA's, and the American Heart
Association. Other examples include community cultural
organizations such as the Portland Repertory Theater,
and community foundations such as the Cleveland Foundation [5].) Together, the assets of these three types of
organizations totaled $402.0 billion for 1987 and their
revenue, $281.1 billion. They represented 76 percent and
90 percent, respectively, of the totals for all the nonprofit
charitable organizations. These percentages are up from
1986, when these three types of organizations had assets
totaling $363.8 billion and revenues, $254.7 billion -- 74
percent and 87 percent, respectively, of the totals for all
organizations.
Hospitals accounted for 46 percent of total revenue and
30 percent of total assets, but, just 5 percent of the number
of returns filed and 6 percent of the contributions
received. (Most of their revenue was program service
revenue.) While publicly-supported organizations comprised 72 percent of the total returns, they accounted for
only 27 percent of total revenue and 22 percent of asset
holdings. Educational institutions accounted for only 9
percent of returns but ranked second in terms of assets
and contributions received with 24 and 22 percent,
respectively.
Nonprofit Charitable Organizations, 1986 and 1987
68
Figure G
Financial Data by Major Type of Nonprofit Charitable Organization, 1987
K5
Other
14%
Schools
9%
Hospitals
5%
Other
24%
Public
Charities
22%
Schools
24%
Hospitals
30%
Public
Charities
72%
. Number of Returns 122,018
. Assets $529.5 Billion
Other
11%
Other
.
9%
Public
-Charities
27%
Schools
18%
Schools
22%
Public
Charities
61%
Hospitals
6%
....Contributions Received $61.7 Billion
111101..0.2....
Figure H.--Selected Balance Sheet and Income Statement Items, by Type of Nonprofit Charitable Organization, Reporting Year 1987
(All figures are estimates based on samples-money amounts are In millions of dollars]
Type of
organization
Total. nonprofit charitable organizations ..........................................
Church or rellgious-affiliated organization l/ ......................................
Educational Institution or school.........................................................
Hospital ................................................................................................
Governmental unit................................................................................
Hospital research organization............................................................
Organization supporting a public college ............................................
Publicly-supported organization ...........................................................
Organization supporting charitable organizations ................................
Organization testing,!or public safety .......................
Type not reported................................................................................
-'... **"****"**********
Total
assets
$529.514
4,425
125,659
159,937
2,154
7,250
6.017
116.407
107,386
194
86
Total
liabilities
Total
revenue
Program service
revenue
Total
expenses
(2)
(3)
(4)
(5)
$231.765
2,094
24,260
79,877
728
783
868
49,308
73,746
29
73
$310.766
3,186
55.056
141,960
1.188
1,350
3,001
84,041
20,716
163
106
$211.904
2.118
32,611
129,543
480
544
86.5
34,729
10,565
159
89
$288,681
3,003
48,357
136.336
1,101
1,207
2,373
-'78.360
17.684
149
l/ Churches are not required to file a Form 990. Most of the organizations In this category either filed voluntarily or misreported their type of organization. The
estimate Is, therefore, not Inclusive of the majority of religious organizations.
Note: Detail may not add to total because of rounding.
Nonprofit Charitable Organizations, 1986 and 1987
69
Figure I.--Contributions Received, by Major Type of Recipient Nonprofit Charitable Organization, Reporting Year 1987
(All figures ~re estimates based on samples-money amounts are In millions of dollars]
Total contributions
Major type of organization
Total, nonprofit charitable organizations............
Educational Institution or school ...........................
Hospital ..................................................................
Publicly-supported organization .............................
Organization supporting charitable organizations]
Amount
Percentage
Of
total
Direct support
Amount
Percentage
of
total
Incilrect support
Amount
Percentage
of
total
Government grants
Amount
Percentage
of
total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
$61.686
13.530
3,792
37,414
3.494
100.0
21.9
6.1
60.7
5.7
$29.977
6,259
2.278
17,070
2,443
100.0
20.9
7.6
57.0
8.2
$6.376
805
337
4.038
745
100.0
12.6
5.3
63.3
11.7
$25.3113
6.466
1,177
16,306
305
100.0
25.5
4.6
64.2
1.2
The largest asset holdings for these three major types
of organizations were in the form of land, buildings, and
equipment, representing 40 percent of the total asset
holdings for these groups. For hospitals, these assets
represented 46 percent of total assets; for educational
institutions, 40 percent; and for publicly-supported organizations, 33 percent. In contrast, another category of
nonprofit charitable organization identified on Form 990 -one that supports other charitable organizations -- held
59 percent of total assets in investment securities and only
6 percent in land, buildings, and equipment. Among the
largest of these organizations are the Common Fund for
Nonprofit Organizations, the Teachers Insurance and Annuity Association, and the American Cancer Society. Investment securities for this group were a slightly smaller
proportion of assets than for 1986 (64 percent), possibly
as a result of the stock market decline in October 1987.
Program service revenue represented an increasing
share of total revenue for all organizations. For hospitals,
it represented mainly charges to patients and comprised
91 percent of hospital revenue for both 1986 and 1987.
For educational institutions, it comprised 61 percent of
total revenue for 1986 and 60 percent for 1987, an increase from 55 percent for 1985. For publicly-supponed
organizations, program service revenue represented 41
percent of total revenue for both 1986 and 1987, up from
36 percent for 1985. For this latter group, contributions
showed a decline as a proportion of total revenue -- from
one-half of total revenue for 1985 to 44 percent for 1986
and 45 percent for 1987. Despite this, pubiicly-supponed
organizations received three-fifths of total contributions.
Government grants tothese organizations, after dropping
by 15 percent from 1985 to 1986, rose from $`14.2 billion
for 1986 to $16.3 billion for 1987.
Another category of nonprofit charitable organizations
-- those engaged in medical research -- reported assets
of $1.6 billion for 1985,$6.8 billion for 1986 and $7.3 billion
for 1987. The large increase from 1985 to 1986 was due
to the inclusion of the Howard Hughes Medical Institute,
whose nonprofit status was not affirmed by the IRS until
1986. It reported assets of $5.2 billion for both 1986 and
1987, with revenues of $269 million for 1986 and $212
million for 1987.
SUMMARY
For 1986 and 1987, nonprofit charitable organizations
continued to report growth in their financial statistics.
Revenue increased to $310.8 billion for 1987, up from
$292.5 billion for 1986, a gain of 6 percent; assets were
$529.5 billion for 1987, up from $489.2 billion for 1986, an
increase of 8 percent. Hospitals, as a group, led all other
types of organizations in both revenues and assets. The
number of returns filed by nonprofit charitable organizations was 122,018 for 1987 and 113,072 for 1986, up from
106,449 for 1985.
Program service revenue -- the fees received for the
programs conducted in support of the purposes for which
the tax exemptions were granted -- was $187.9 billion for
1986 and $211.9 billion for 1987, representing 64 percent
of total revenue for 1986 and 68 percent for 1987. Contributions remained relatively steady for the 2 years, $60.1
billion for 1986 and $61.7 billion for 1987. This source of
revenue accounted for one-half of the revenue for organizations with asset holdings of less than $1 million, and
a smaller share for the larger organizations. Expenses
were $263.5 billion for 1986 and $288.7 billion for 1987, of
which 84 percent was in support of the organizations'
program services.
DATA SOURCES AND LIMITATIONS
The statistics in this article are based on samples of
Form 990, Return of Organization Exempt from Income
Tax, filed by organizations classified under Internal
Revenue Code section 501 (c)(3) for 1986 and 1987. The
samples included only those organizations with receipts
in excess of $25,000, the filing threshold. The samples
did not include private foundations, which were required
70
Nonprofit Charitable Organizations', 1986 and 1987
to file a separate return form. The 1986 sample included
8,731 returns, while the 1987 sample included 10,756
returns. The returns in the samples were unaudited.
The samples were stratified by the size of assets of the
organizations. For both samples,* all returns of organizations with assets of $50 million or more were selected. For
1986, ~6 percent of the returns of organizations with
assets of between $10 million and $50 million were in the
sample, while for 1987, 96 percent of the returns of this
asset-size were included. Lower sampling rates were
used in the smaller asset classes.
1985 data, see Hilgert, Cecelia, and Mahler, Susan
J., oNonprofit Charitable Organizations, 1985,'
Statistics of Income Bulletin, Fall 1989, Volume 9,
N umber 2, pp. 53-65.
[2]
The total number of tax-exempt organizations, including those not required to file Form 990, was
obtained from the Internal Revenue Service Exempt
Organ izations. Business Master File, Monthly Exempt - Organizations Statistical Summary (unpublished).
[31
In Table 2, data for Puerto Rico are included in
'Foreign.0
[4)
See Meckstroth, Alicia, and Riley, Margaret, nPrivate
Foundation Returns, 1986 and 1987,1 Statistics of
income Bulletin, Spring 1991, Volume 10, Number 4.
[5]
Community foundations are organizations with
broad based public support that file Forms 990, 'as
opposed to private foundations which have a;narrower source of funding-pnd le
_9R07:PF._
NOTES AND REFERENCES
Data for previous years were published in the Compendium of Studies of TAK-Exempt Organizations,
1974-87, Internal Revenue Service, Statistics of Income, U.S. Government Printihg Office, Washington
1991. For selected financial data for 1986, see Hilgert, Cecelia, mNonprofit Charitable Organizations:
Highlights of Tax Year 1986 Data,m pp. 167-8. For
Nonprofit Charitable Organizations, 1987
71
Table I.-Returns of Tax-Exempt Section 501(c)(3) Organizations: Selected Income and Balance Sheet Items, by Size of Total Assets
[All figures are estimates based on samples-money amounts are In thousands of dollars)
ftern
Number of 601 (cX3) returns I/ .........................................
Total assets ..........................................................................
Cash (non-Interest bearing):
Number of returns ..............................................................
Amount ...............................................................................
Savings and temporary cash Investments:
Number of returns ..............................................................
Amount ...............................................................................
Accounts receivable (not):
Number of returns ..............................................................
Amount ...............................................................................
Pledges receivable (not):
Number of returns ..............................................................
Amount...............................................................................
Grants receivable:
Number of returns ..............................................................
Amount ...............................................................................
Receivables due from officers, directors, trustees. and
key employees:
Number of returns ..............................................................
Amount ...............................................................................
Other notes and loans receivable (not):
Number of returns..............................................................
Amount ...............................................................................
Inventories for sale or use:
Number of returns..............................................................
Amount ...............................................................................
Prepaid expenses and deferred charges:
Number of returns..............................................................
Amount ..............................................................................
Investments-securities:
Number of returns..............................................................
Amount...............................................................................
Investments-land, buildings and equipment (minus
accumulated depreciation):
Number of returns..............................................................
Amount ..............................................................................
Investments-other.
Number of returns..............................................................
Amount .......................................................................
Land. buildings and equipment (minus accumulated
depreciation):
Number of returns..............................................................
Amount...............................................................................
Other assets:
Number of returns..........................................................
Amount...............................................................................
Total liabilities and fund ballance/not worth:
Number of returns..............................................................
Amount ...............................................................................
Total liabillUes ......................................................................
Accounts payable:
Number of returns..............................................................
Amount...............................................................................
Grants payable:
Number of returns..............................................................
Amount ..............................................................................
Support and revenue designated for future periods:
Number of returns..............................................................
Amount ...............................................................................
Loans from officers, directors, trustees, and key
employees:
Number of returns..............................................................
Amount ..............................................................................
Mortgages and other notes payable:
Number of returns..............................................................
Amount ...............................................................................
Other liabilities:
Number of returns..............................................................
Amount ...............................................................................
Total fund balance/nat worth:
Number of returns ..............................................................
Amount ...............................................................................
Total revenue.
Number of returns..............................................................
Amount ...............................................................................
Total contributions received:
Number of returns ..............................................................
Amount...............................................................................
Contributions received from direct public support:
Number of returns............................................................
Amount.............................................................................
Contributions received from indirect public support:
Number of returns............................................................
Amount.............................................................................
Footnotes at end of table.
Size of total assets
$1,000,000
$10 under
.000.000
$10,000.000
$50under
'000.000
$50,000,000
or
more
01
L6)
M
21,165
65,016,826
4,290
94,686,309
1,813
352,598,743
8,567
528.525
17,162
2,414,673
3,381
1,838,060
1,346
5,542.550
25,907
2,275,748
7,982
1,466.582
16,297
8,805,188
3,281
8,773,052
1,367
22.394.954
11,563
99.020
14,178
546.473
5,794
508.218
14,369
3,886,081
3,620
7,983.791
1,681
24,640,302
6,617
4,893.839
605
5,645
1,3T7
44,2SS
793
116.155
2,733
1,523,057
770
1,591,418
339
1,613,278
9,643
2,644,765
2,643
44.142
2,698
103,888
1,382
173,517
2,126
796,004
483
565,472
311
961,732
2,763
299,902
991
4,014
T71
11,766
134
9.487
543
67,158
196
56,649
128
150,828
13,341
13,479,040
1,432
4,8W
2.656
172,374
1,570
148,024
4,810
1,571,921
1.885
2,476,389
989
9,105,531
24,698
4,034,131
4.845
38,391
6,442
135,264
2,585
103,220
6,767
646,802
2,640
964,695
1,419
2.145.759
43,908
4,788,006
8'su
19,716
12,361
98,328
4,947
74,076
13,179
610,343
3,333
1,042,589
1,553
2,942,955
22.890
155.173.185
1.541
18,118
5,354
702,258
3,255
996,174
8,799
10.570,017
2,693
19,833,558
1,246
123,053,061
11,782
8,757,577
3,420
41,449
3,372
366,831
1,235
298.801
2,560
1,733.544
795
2,009,708
400
4,307.246
9,026
39,063,780
T71
24,403
1.720
132,097
1,088
2C54.101
3,265
2,234.935
1,345
4,062,797
836
32.345,447
73,342
172,5W.687
20,275
315,169
22,658
2,447,484
7.862
2,654,297
17,065
27.291,946
3,802
37.836.974
1,679
102,034,816
42,166
30,325,100
9.966
25,832
10,626
189,079
4,745
234,595
12,024
2.865,155
3,256
5,650,156
1,549
21,360,284
121,576
5211,514,042
231,764,942
50,564
1,707,663
583,417
33,051
7,929,739
2,224,906
10,693
7,675,773
2,345,514
21,165
65,016,824
26,652,348
4,290
94,685,309
35,824,675
1,813
352,596,743
164,234,083
73,194
31,411,479
21,603
235,381
20,345
662,754
7,713
666,338
17,804
4,097.438
3,968
6,447,080
1,761
19,402,487
4,752
2,909.470
991
22.186
1,542
55,603
659
88,164
1,104
564,217
326
766.887
131
1.412,422
13,941
7,620.942
2,368
38,445
3,799
150,017
2.000
256.359
4,469
2,184,264
965
2,388,886
341
2,602,972
4,426
503,704
2,588
31,687
1,156
41,300
174
14,905
445
140,790
53
62,233
10
212,789
38.275
96,363,323
7,158
165,571
10,724
1,008.053
4,597
1,054,120
11,573
15.455,897
2,808
19,176,002
1,415
59,493.680
38,609
92,966,023
9,201
90,145
9,884
307,179
3,732
365,638
11,413
4.109,740
2,929
6,983,587
1,451
81,109,733
121,142
297,749,097
50,234
1,124,236
33,038
5,704,932
10,680
5,230,259
21,098
38,464,476
4,282
58,860,634
1,610
188,364,660
122,018
310,765,938
51,005
6,976,224
33,051
10,886,717
10,693
8,140,602
21,166
46,826,679
4,290
60,964,830
1,813
177,970,984
101,149
61,686,060
42,739
3,184,081
27,353
4,821,812
8,908
4.383,492
17,022
16,133.741
3,r>46
10,619,400
1,580
22,543,534
91,739
29,927,466
38.431
1,593,144
25,150
2,043,169
8,157
1,659,229
15,290
7,141,694
3,285
6.489,839
1,425
11,000,392
24,470
6,375,864
9,209
350,308
6,788
461,241
2,606
361,143
4,710
1,652,751
751
1,542,916
406
2,007.505
Total
Under
$100,000 2.3/
$100.000
under
$5W'000 3t
$600,000
under
s"000,000
D)
C2)
L3)
L4)
122,018
529,514,0"
51,005
1,707,652
33,051
7,929,741
10,693
7,676,773
98,131
11,432,250
40,984
403.581
26.691
704,861
84,236
44.378.892
29,402
663,367
51,205
37.662.887
1
Nonprofit Charitable Organizations, 1987
72
Table 1.-Returns of Tax-Exempt Section 501(c)(3) Organizations: Selected Income and Balance Sheet Items, by Size of Total Assets
-Continued
[All figures are estimates based on samplea-money amounts are in Umsands of dollars]
Item
Total
Under
$1 DO.000 2.3/
$100.000
under
$5W.000 31
Size of total assets
$500.000
$1.000.000
under
under
C)00.
$1,000,000
$10
000
L2)
131
(4)
ti)
Total revenue (continued):
Government grants:
Number of returns............................................................
35,476
14,274
9.814
3,444
Amount ............................................................................
25,382,730
1,240,629
2,317,402
2,363.121
Program service revenue:
Number of returns..............................................................
70,659
26,228
18,459
6.518
Amount...............................................................................
211,903,775
1,962,1"
4.802,988
2,867,242
Membership dues and assessments:
Number of returns..............................................................
32,492
16.573
9,153
2,417
Amount...............................................................................
4,187,301
293,402
316,707
188,069
Interest on savings and temporary cash Investments: ,
Number of returns..............................................................
96,769
37,936
27,767
9,0113
Amount...............................................................................
4,570.969
50,367
158,907
125,462
Dividends and Interest from securities:
Number of returns..............................................................
22,635
3,083
5.960
2,927
Amount ...............................................................................
9.512,714
4,775
60,743
77,034
Not rental Income (loss):
Number of returns..............................................................
16,273
2,918
3,910
1,993
Amount...............................................................................
772,173
18,274
41,652
28,471
Gross rents:
Number of returns............................................................
16,497
3,029
4.020
1,993
Amount.............................................................................
1.736,713
39,039
79,110
54,116
Rental expenses:
Number of returns............................................................
6.639
1,101
1,488
611
AmounL............................................................................
964,641
20,7"
37,459
25,"6
Other investment Income (loss):
Number of returns- ...........................................................
3,663
220
443
771
Amount...............................................................................
2,108,333
366
10,503
5'"S
Total gain (Wes) from sales of assets:
Number of returns ..............................................................
19.954
1,762
4,859
2,619
Amount...............................................................................
9,996,162
9,502
28.741
96."1
Gain (loss), sales of securities:
-Number of returns..-.:..........
.
..
............
...........
................
-- 11-.874'60621546
Amount.............................................................................
8,859,690
5.927
29,621
39,486
Gross amount from sales:
Number of returns........................................................
11,744
661
2.533
1,612
Amount .........................................................................
127.949,216
39,070
203,080
306,807
Cost or other basis and sales expenses:
Number of returns..........................................................
10.855
605
2,271
1,668
Amount...........................................................................
119,089,625
33,143
173,458
267,320
Gain (low), sales of other assets:
Number of returns............................................................
10,240
1,157
2,643
1,209
Amount.............................................................................
1,135,472
3,576
-am
57,155
Gross amount from sales of other assets:
Number of returns ..........................................................
9,022
1,102
2,423
1,034
Amount........................... ...............................................
2.730,382
5,241
130,302
108,892
Cost or other basis and sales expenses:
Number of returns ..........................................................
6,913
606
1,597
846
Amount....................: ......................................................
1,594,910
1.666
131,182
51,737
Not Income (loss), fundraising:
Number of returns ..............................................................
27.900
7,502
1,895
15,032
Amount...............................................................................
1.122,151
210,963
241,735
126,170
Gross revenue:
Number of returns ............................................................
28,315
15,142
7,612
1,962
Amount .............................................................................
2,569,399
530,774
423,869
253,518
Direct expenses:
Number of returns..........................................................
24,066
13.104
6,400
1,693
Amount ...........................................................................
1,447,246
319,810
182,134
128,348
Gross profit (Ins), sales of inventory:
Number of returns..............................................................
18,092
7,213
5.079
1.666
Amount...............................................................................
4,661,694
135,121
212,746
91,748
Gross sales minus returns and allowances:
Number of returns ............................................................
18,304
7,323
5,189
1,680
Amount.............................................................................
8,364,"7
279,526
289,279
426,412
Cost of goods sold:
Number of returns.....................................
...............
14,996
6,002
3,923
1,438
Amount.............................................................................
3,713,151
154.157
213.666
187.779
Other revenue:
Number of returns..............................................................
50,617
16,408
13,255
5,040
Amount ...............................................................................
255,592
107.201
190,179
161,339
Total expenses.
Number of returns..............................................................
121,042
50,620
32,886
10,559
Amount. ...............................................................................
288,681,058
5.883,130
10,322,"S
7,630,066
Program services:
Number of returns ..............................................................
112,333
46,985
30,105
9,940
Amount ...............................................................................
242,187,728
4,512,061
8,283,334
6,188,346
Management and general:
Number of returns ..............................................................
97,599
26,361
38,452
9,231
Amount ..............................................................................
42.629,142
1.174,805
1,792.717
1,192,483
Fundralsing:
- '8,259
Number of returns ................................. ............................
32,96212.609 3,275
Amount...............................................................................
2,877,750
159.964
229,200
163,866
Payments to affiliates:
Number of returns ..............................................................
4,659
1.872
1,170
590
Amount...........................................................................
921,995
36,306
17.744
85,358
.
I/ Excludes Private Foundatlons.
2/ Includes zero assets or not reported.
31 Estimates In this column should be used with caution because of the small number of sample returns on which they are based.
NOTE: Detail may not add to total due to rounding.
$10,000,000
under
$50,000.000
$50.000,000
or
more
C51
(6)
(7)
5.898
7.339,296
1.294
2.586,"S
751
9,5535.638
14,389
24,553,126
3.464
43,728,612
1,600
133,999.644
3,769
1,229,513
436
699.996
144
1,459,614
17,282
849,2W
3,295
949,113
1,406
2.437,926
7,423
769,435
2,204
1,258,730
1,038
7.341,997
5,378
283,WS
1.364
136,1"
710
263,804
5,378
641,788
1,368
297,320
708
625,340
2,364
357,9W
658
161,156
416
361,536
1,415
101,181
489
143.639
315
1,S46,700
7,236
588,935
2,283
756,615
1,195
8,514,727
4,809
378,046
1.565
576,159
723
7,830,450
4,738
3,899,885
1,611
7,449,831
689
116,050,643
4,439
3,521.839
1,378
6,873,671
604
108,220,093
3.334
210,889
1,152
180.456
747
684,277
2,802
445,962
1,002
540,573
660
1,499.412
2,425
235,073
864
360,117
575
815,136
2,987
341,810
363
134,9N
122
67,485
3,086
619,091
381
233,011
133
509,135.
2.416
277,281
330
98,023
122
441,650
3,080
868,061
679
991,730
375
2,352,288
3,059
1,630,881
678
1,869,873
375
3,868,876
2,663
762,820
620
878.143
350
1,516,588
11,"7
1,107.763
2,904
1,545.843
1,363
-2,856,734
20,895
44,040,182
4,271
S6,925,4S4
1,810
163,879,240
19,439
35,875,"7
4.098
46,722,979
1.765
140,605,161
18,288
7,277,974
3,698
9,242,173
1,569
21,948,991
6.509
690,221
779
196,139
- -
1,601
662,767
769
971.739
160
297,535
88
288,914
Nonprofit Charitable Organizations, 1987
73
Table 2.--Retums of Tax-Exempt Section 501(c)(3) Organizations: Selected Income and Balance Sheet Items, by State
[All figures are estimates based on samples-money amounts are In thousands of dollars]
Selected sources of revenue
State
United States. total 1/ .....
Alabama................................
Alaska ...................................
Arizona .................................
Arkansas ...............................
California...............................
Colorado ...............................
Connecticut ..........................
Delaware ...............................
District of Columbia..............
Florida...................................
Georgia .................................
Hawaii...................................
Idaho .....................................
Illinois ....................................
Indiana...................................
Iowa ......................................
Kansas..................................
Kentucky ...............................
Louisiana ...............................
Maine....................................
Maryland...............................
Massachusetts......................
Michigan................................
Minnesota.............................
MISSISSIPPI............................
Missouri ................................
Montana................................
Nebraska ...............................
Nevada..................................
New Hampshire....................
New Jersey ...........................
New Mexico..........................
New York..............................
North Carolina.......................
North Dakota........................
Ohio .......................................
Oklahoma..............................
Oregon..................................
Pennsylvania..........................
Rhode Island.........................
South Carolina ......................
South Dakota .......................
Tennessee.............................
Texas....................................
Utah......................................
Vermont................................
Virginia..................................
Washington ...........................
West Virginia ........................
Wisconsin.............................
Wyoming...............................
Foreign 2/ ............................
Footnote(s) at end of table.
Number of
returns
122.018
1.763
203
1,511
509
14,727
1,610
2.297
219
1,693
4.960
2,181
599
316
4,951
2,829
1,586
1,688
1,358
1,077
755
2,532
5,111
3,012
3,042
743
2.488
765
667
413
823
2.960
806
10,280
3,540
407
6,717
1,018
1.766
6,730
8W
1,075
415
2,520
6.426
304
430
2.933
2,649
848
2.393
311
264
Total
revenue
Total contributions received
Direct public support
Indirect public support
Government grants
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
310.765.938
2.566,776
256.236
3,0154.984
1,313,654
35.197.455
3,608.813
6,412,415
1.116,577
6,685,049
10.670.857
5,283.595
1.271.983
401,037
16,421.105
6.654,5156
2,364,323
2.217.266
2,529,100
2,310,678
1.503,568
5,296,422
16,353,283
11.210,842
5,382,220
1.463,220
6.908,072
890,286
1,524,833
376,728
1.342,694
8,660,425
955.907
44,258.814
5.853,297
1,001,264
13,871,711
2,184.015
1,981,098
23,093,130
2.131,267
1,746.576
1.073,832
4.803,326
12.063.597
1,388.921
609,087
7.312,060
4,450,956
1.647,738
4,568,682
164,648
4,126,927
101.149
1.560
145
1,258
432
12.516
1,522
2.039
208
1.526
4,031
1,839
541
295
4,324
2,460
1,444
1,310
1.163
845
630
1,813
3,857
2,528
2,505
657
2,192
613
639
303
493
2,421
657
8,648
2,986
364
5,357
912
1,536
5,442
567
867
391
1.933
5,063
231
382
2,394
1,963
802
2,076
235
232
91.739
1.346
136
1,024
370
11,388
1,472
1.954
208
1,494
3.797
1,755
537
239
3,948
2.221
1.332
1,233
1.033
644
617
1,661
3,542
2.295
2,327
392
2.071
558
626
295
478
2,186
598
7,844
2,701
336
4,676
842
1,424
4,783
460
735
323
1.730
4,599
230
270
2,215
1,828
642
1,896
235
191
29,927.466
275,825
39,794
205.067
157.465
3,389.957
397,743
454,223
58,762
1,160,458
1,067,324
909,948
76.630
81,608
1.412.337
616.307
237,666
171.967
231.261
161,859
101,531
460,011
1.621,072
810,134
562.025
79.756
428,179
74.783
199.125
65,794
100,530
524,365
34,566
5,044,254
700,705
31,263
1,152,745
275,667
164.056
1,354,102
241,746
130,630
41,682
571,016
1.526,413
20.834
44,625
1,231,719
245,729
119.815
343,028
12,245
507.120
24.4M
381
7
325
51
2.449
471
523
106
274
666
383
248
22
999
634
342
295
425
248
145
530
663
779
466
250
608
28
148
27
313
771
226
1.822
946
146
1,719
197
305
1,396
94
237
42
391
1,248
70
71
273
517
175
844
82
91
6,375.864
65,185
2,167
63.110
18,991
538,531
41,820
56.4115
17.850
79,692
188,338
292.966
65,963
1,033
394,552
62,215
37,835
39,261
38,495
15,051
16,586
107,365
235,948
146,811
95,887
16,795
139,995
17,787
17,187
2.742
8,898
129.649
8.113
1,552,995
95,296
2.-',,%
203,384
19,305
19.003
289.139
100,414
32,609
1,188
114,265
329,240
175.057
987
362,591
29.590
7,675
59,948
997
16,328
35.476
514
139
312
220
2,854
304
571
146
436
1,192
430
386
99
1.899
858
470
470
745
296
227
568
953
999
683
351
619
234
159
28
269
1,026
183
4,597
1,595
131
2.312
221
338
2,150
227
293
134
795
1,338
76
154
771
661
395
493
82
72
25.382.730
257,745
124,126
156,056
191.573
2,820.555
253,615
476,030
68,767
1,355,264
879,970
368,163
170,036
39.043
1.278,257
278,003
84.163
95,986
218,784
155,255
89,650
220,487
2,201,485
577.559
274,184
80,688
336,044
116,949
34.356
9,116
71,403
650.389
72,531
4,015.412
536,808
121,497
1,240,418
80,065
100,050
1,575,520
103,953
63,966
52.783
348,706
692,064
76.345
52,703
362.336
310,447
66,269
104,104
47.219
1,425,832
61,686.060
598,756
166,087
424.233
368,030
6.749.042
693,177
986,738
145,379
2,595,414
2,135.632
1,571.077
312,629
121,684
3.085.146
956,525
359.664
307.214
488,540
332,165
207.767
787,864
4,058,505
1,534,504
932,096
177,238
904,218
209.519
250,668
77,651
180.831
1.304,403
115,209
10.612,661
1,332.810
155.309
2,596.547
375,038
283,109
3,218,760
446,113
227,206
95,653
1,033.988
2,547.717
272.236
98,314
1,956.645
585.766
193,760
507,080
60,460
1,949,281
1
1
74
Nonprofit Charitable Organizations, 1987
Table 2.--Returns of Tax-Exempt Section 501(c)(3) Organizations: Selected Income and Balance Sheet Items, by State-7Continued
[All figures are estimates based on samples-money amounts are In thousands of dollars]
Selected sources of revenue-contlnued
State
Program' service . revenue
Membership dues and
assessments
Number of
returns
Amount
Number of
returns
Amount
(11)
(12)
(13)
(14)
United States. total 1/ .....
70.659
211.903.775
A abama................................
813
1.629,560
A:aska ...................................
120
66,295
Arizona..................................
942
2,491,627
Arkansas ...............................
249
841,511
California...............................
7,746
25,196.014
Colorado...............................
997
2,585,248
Connecticut...........................
1.326
4.102.991
Delaware ...............................
106
686,183
District of Columbia..............
999
2.824,762
Florida...................................
2.887
7,206.637
Georgia.................................
925
2,9T7.394
Hawaii...................................
370
576,015
Idaho .....................................
98
246,074
Illinois ....................................
2.685
11.580,418
Indiana.........
1,691
4,956,866
Iowa......................................
910
1,727.525
Kansas..................................
853
1.638,414
Kentucky;..............................
778
1,809,789
Louisiana ...............................
391
1.591,396
Maine....................................
543
1.180,785
Maryland ...
1,720
3.853,927
Massachu~~~S* *******".'**."'****'.*'..
3,176
10,253.147
- Michigan ..............=
--l-906- ~8-682-337Minnesota ..............................
2:089
3:884:423
Mississippi....;.......................
517
1.125,509
Missouri..'
1.536
5,367,190
1
Montana... .............................
**-*--***-*--***
430
605,187
230
992,996
Nevada....
122
247,452
New Hampshire....................
748
943,975
New Jersey ...........................
1.716
6,165,514
New Mexico..........................
583
755,958
New York..............................
6,137
27,450.217
North Carolina ........................
1.853
3,937,463
North Dakota ........................
.
259
784,778
Ohio................ ......................
4,222
9,801,637
Oklahoma.~ ............................
566
1,526.729
Oregon ..................................
1,541,774
1,209
Pennsylvania ..........................
4,451
17,685.011
Rhode lslancl.~.......................
543
1.359.181
South Carolina......................
519
1,318,435
South Dakota........................
312
910.069
Tennessee
1.311
3,284,297
:-**--***-***Texas................... ................
2,856
7.737,877
Utah......................................
165'
996,260
Vermont.......... ; .....................
421
653,480
Virginia............... ..................
1,653
4,309,588
Washington...........................
.
1.760
3,600,386
West Virginia........................
577
1.287,698
Wisconsin .............................
1,349
3,555.029
Wyoming ...............................
153
69,374
Foreign 2/ ..........................
143
1.301,372
Footnote(s) at end of table.
Selected expenses
32.492
413
74
413
.
7
4,479
326
761
97
%653
1,590
474
244
110
1,143
914
408
697
425
128
137
696
1,137
-672
641
205
605
125
224
56
164
876
227
3,356
704
152
1,792
155
536
1,829
194
459
88
456
1.313
179
138
868
514
150
409
13
45
Total
expenses
Program service
Number of
returns
(15)
(16)
4.187.301
288.681.058
112.333
25.345
2,428.281
1,673
4.230
249,519
202
17,486
3,019,170
1,368
5,656
1,215,675
498
615,811
33,296,432
1 3,344
T7,459
3,351.474
1.568
168,946
5.640,558
2,259
27,589
993,765
219
579,564
6.185,216
1,633
70,303
9,672,079
4.330
136,624
4,770.790
2.028
6.528
953,990
579
1,517
339,422
235
179,669
15.417,490
4.654
84,363
6,023,620
2.622
23,510
2,175.765
1,567
42,244
2,070,653
1,447
11,576
2.356,808
1,085
54,558
2.183.694
951
4,210
1,401,865
630
72.722
4,956,487
2,368
100.954
15.330,663
4,787
259 501-- -10 642 T78- -2 82928:257
4:916:714
2:848
5.704
1,359,931
729
33,011
6.316,233
2,194
6,555
863.082
738
84,866
1,318.078
613
19
328,830
413
17,836
1.187,593
823
76,226
8,031,452
2,689
1,581
924,042
792
290,067
41,985.054
9,536
31,054
5,254,451
3,271
792
946,096
393
110.970
12,839,037
6,010
19.265
2,029.934
890
11.182
1,854.248
1,703
155.874
21,519,805
6,106
86,266
1,945,483
786
27,541
.1,561.263
868
3,000
1,007.812
401
7,789
4,402,716
2,202
96,699
10,971.339
5,933
3.604
1,273.472
304
9,620
773,652
413
239,977
6.682,785
2,783
20,308
4,211.613
6,643
1,591,091
682
94.158
4,230,675
.2,255
2.122
140,134
298
145,951
3,538,247
257
Amount
Fundralsing
Number of
returns
0 T)
(18)
242.187.728
2,056,211
201.220
2,619.651
966,651
28,544,453
2,778,797
4,721.531
790,650
5,308.013
8.216,033
3,955,507
748.610
254.545
.13.062,753
5.013,476
1,709,853
1,727.786
2,049,822
32j962
363
69
453
112
4.332
477
623
20
601
1,051
491
322
33
1.655
805
460
509
308
212
77
795
1,421
-903
883
157
600
124
194
95
175
1,076
139
3,767
865
72
1,442
295
481
1,459
159
228
31
824
1.503
23
146
822
423
126
605
98
57
1,137.172
3,968,770
12,753,680
--8.409'132
4.281:768
1,214,345
5.430,246
746.540
1.079.303
235.067
953,241
6,444,284
761,044
36.610,647
4,568.198
809,544
9,831,565
1,611,736
1.529.799
18.280,844
1,671,632
1.217,576
869,076
3.639.591
9.141,525
1,192,614
638.497
5,480,300
3,328,651
1,391,376
3,521,533
109.220
2,921,145
Amount
(19)
2.877.750
16.784
2,986
21,994
25,M7
343,450
50.099
56,624
6.019
87,515
94,495
79.215
7,833
1,426
250,785
49.311
28,330
12,960
19,866
8.820
7,607
42,323
140,442
__68_228~_
48:798
4,624
34,156
6,831
36,453
3,819
11.555
75.640
697
494,401
32.219
~ 7,302
101.847
12,540
16,302
139,113
15.638
9.048
1,111,
52,034
138,136
1.954
6,624
115,272
29.101
7,996
30.990
2,868
17.862
Nonprofit Charitable Organizations, 1987
75
Table 2.--Retums of Tax-Exempt Section 501(c)(3) Organizations: Selected Income and Balance Sheet Items, by State--Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars]
Information items
State
United States. total I/ .....
Alabama ................................
Alaska...................................
Arizona..................................
Arkansas ...............................
California...............................
Colorado...............................
Connecticut ..........................
Delaware ...............................
District of Columbia ..............
Florida...................................
Georgia.................................
Hawaii ...................................
Idaho.....................................
Illinois....................................
Indiana ...................................
Iowa......................................
Kansas ..................................
Kentucky ...............................
Louisiana...............................
Maine....................................
Maryland...............................
Massachusetts ......................
Michigan ................................
Minnesota.............................
Mississippi ............................
Missouri ................................
Montana................................
Nebraska ..............................
Nevada..................................
New Hampshire....................
New Jersey...........................
New Mexico..........................
New York ..............................
North Carolina.......................
North Dakota........................
Ohio .......................................
Oklahoma ..............................
Oregon ..................................
Pennsylvania ..........................
Rhode Island.........................
South Carolina ......................
South Dakota .......................
Tennessee .............................
Texas....................................
Utah ......................................
Vermont................................
\Arginla. ..................................
Washington ...........................
West \Arginl&.......................
Wisconsin.............................
Wyoming...............................
Foreign 2/ ............................
Total assets
Total
liabilities
Number of
returns
Amount
(20)
(21)
121.576
1,763
203
1.456
509
14,561
1,610
2,297
219
1,693
4.960
2.181
599
316
4.896
2.829
1.586
1,688
1.358
1.OT7
755
2,532
5.056
3.012
3,042
743
2,488
765
667
413
823
2,960
806
10,280
3.540
407
6.717
1.018
1.766
6,675
800
1,075
415
2,520
6,426
304
430
2,878
2.649
84a
2,393
311
264
529.514.044
4,044,019
496.510
4,025.693
2,001,093
44,030,955
5,353.871
14,991.140
2,865,696
8.718,108
17,704,377
8,245.341
2,394,779
707,512
24.493,737
10.222.371
3,906,072
3.757,438
4.286.710
4,280,924
2,233,020
11,851,787
29,978.016
14,531,816
7,960,620
2,224,262
10,540,923
1,114,325
3.766.092
629,700
2,828.164
13,229.118
1,386,083
112.653.652
9.765,417
1,182.918
20.583.792
4,585.161
2,976.598
32,060.292
2,985.140
3,072,198
1,850.101
7,560.719
22.613.427
1.835.116
1.266,351
11,348.044
5,979,216
2.181.699
7.328,501
331,279
8,554.151
Total liabilities and fun d balance/net worth
Number of
returns
Amount
(22)
(23)
(24)
231.764.942
1.839.569
195,319
2.605.989
773,236
19.504,744
2,053,895
3,263,598
1.121,474
2.951.952
7,345.740
2.469.746
536,857
223.543
8,631.917
3,566.988
1.528.989
1,485.129
1.936,171
1.899,145
881.253
2.761,594
9.738,260
6.004,401
3,054.316
848.396
3,471,158
537.399
1,644,694
259,428
773,454
5.395.023
600.013
79.990.909
2.489.193
593.213
7,263,907
1.256.911
1,123,570
12,410,696
859,459
1,039.833
1.087,508
2.450.598
8.988,262
612,053
433,451
3.504,322
2.571,529
914,674
2.632,434
111.591
1.527,439
121,576
1,763
203
1.456
509
14,561
1,610
2.297
219
1,693
4,960
2,181
599
316
4.896
2.829
1.586
1,688
1.358
1.077
755
2.532
5.056
3,012
3,042
743
2,488
765
667
413
823
2,960
806
10.280
3,540
407
6.717
1,018
1,766
6,675
8W
1.075
415
2,520
6.426
304
430
2,878
2,649
848
2,393
311
264
529.514.042
4,044,019
496,510
4,025.693
2,001,093
44,030,954
5,353,871
14,991.140
2.865,696
8.718,108
17,704.377
8,245,341
2,394,779
707,512
24,493,737
10.222.371
3,906,072
3.757,438
4.286.710
4,280.924
2.233,020
11,851.787
29,978.016
14,531,816
7,960.620
2.224,260
10,540,923
1.114.325
3,766,092
629,700
2,828,164
13,229,118
1,386.083
112.653,651
9,765.419
1.182.918
20.583,792
4,585.161
2,976,598
32,060.292
2.985,140
3,072.198
1,850,101
7,560,719
22,613,427
1.835.116
1,266,351
11.348,044
5,979.216
2.181.699
7.328.501
331,279
8,554,151
1/ Excludes Private Foundations.
2/ Includes entities organized outside the United States that have received tax-exempt recognition under Internal Revenue Code section 501(c)(3) and that conduct part
of their activities In the United States. Also Includes entitles organized In Puerto Rico.
NOTE: Detail may not add to total because of rounding.
76
Nonprofit Charitable Organizations, 1987
Table 3.--Retums of Tax-Exempt Section 501(c)(3) Organizations: Functional Expenditures, by Size of Total Contributions Received
(All figures are estimates based on samples-money amounts are In thousands of dollars]
Size of total contributions received
Item
Total
Contributions
zero or
unreported
$1
under
$25,000
$25.000
under
$100.000
$100.000
under
$500,000
$500.000
under
$1,000,000
$1,000.000
under
$10.000,DW
$10.000,000
or
more
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
28.471
29.975
27.264
6.843
7.928
668
28,376
26,886.285
29.727
23,442,311
27,223
51.614,348
6,829
22,378.023
7,924
68.712.459
666
56,902,658
6.742
388.935
5.977
318,220
5,759
865,380
1.818
697,762
2,688
4.381,048
382
6,402,842
1,762
7,922,797
2,049
34,994
3,238
142,775
737
60.882
1.025
786,066
51
495,407
537
206.036
531
43.827
426
79,722
39
52.002
77
58,491
12
142,814
5,448
325,136
8,045
279,103
8,840
786.753
2,301
273,828
3.250
798,683
3T7
229.198
15.397
7.092.620
19.815
9,052i382
22,068
20,183,650
6.148
9.258,757
7,341
26,786,894
613
21,214.971
1,878
135,695
3,278
148.359
5.545
364,597
1,782
168,798
3,329
685,667
398
1,012,448
7.245
616.447
11,102
816.320
15,413
1.872,786
4,969
813,762
6,060
2,479.757
504
2.182,958
12,832
507;918-
17,460
19.533
5,195
5,949
482
-592.575- --l-1342.768-- --620,431- -1-.688,995- -11269.794-
Number of 501(c)(3) returns 1/ ..............................
122.018
20.869
Toted functional expenditures:
.
.
Number of returns....................................................
120,862
20.117
Amount ............................................... ~; .................... 287,759.051
37,822.967
Total grants and allocations:
Number of returns................................................
28,099
4,733
Amount.................................................................. 13,994.150
939.964
Total specific assistance to Individuals:
Number of returns ................................................
9,490
628
Amount..................................................................
9.606,642
163.721
Total benefits paid to or for members:
Number of returns ................................................
2,277
655
Amount .................................................................
986,290
403.398
Total compensation of officers and directors:
Number of returns ................................................
33,636
5,374
Amount ..................................................................
3,249,540
556,838
Total other salaries and wages:
Number of returns................................................
82,272
10.890
Amount.................................................................. 104.390.802
10.801,527
Total pension plan contributions:
I
Number of returns................................ ................
18,827
2,617
Amount..................................................................
2,824,671
309,107
Total other employee benefits:
Number of returns................................................
50,8T7
5,584
Amount..................................................................
9.874.052
1.092,023
Total payroll taxes:
Number of returns ................................................
71,072
9,621
_Amount-;-I.-- ..
.... ...........
-... -6j674j489 - -652,009
Total professional fundralsing fees:
Number of returns ................................................
4,861
133
Amount..................................................................
154,830
2,158
Total accounting fees:
Number of returns ................................................
68,939
11.713
Amount..................................................................
651.079
88,813
Total legal fees:
Number of returns................................................
29,116
5,538
Amount..................................................................
738.492
107.352
Total supplies:
Number of returns................................................
96.491
13.598
Amount ..................................................................
23.298,765
2,596,486
Total telephone:
Number of returns ................................................
86.600
11,8()9
Amount..................................................................
1,784.504
177.082
Total postage and shipping:
Number of returns ...
............
73,806
8,746
Amount..................................................................
**"**"'** .......
1,394.423
116.568
Total occupancy:
Number of returns ................................................
76,619
9,860
Amount..................................................................
7.666.231
865,016
Total equipment rental and maintenance:
Number of returns................................................
60,603
8.074
Amount ..................................................................
3,677,675
427,835
Total printing and publications:
Number of returns................................................
66,856
7.785
Amount... ..............................................................
2,212.526
215,794
Total travel:
Number of returns ................................................
68.649
7,583
Amount..................................................................
2,226,726
209,072
Total conferences, conventions and meetings:
Number of returns ................................................
50.306
6,444
Amount. .................................................................
825.216
96.329
Total Interest:
Number of returns ................................................
39,934
6,640
Amount..................................................................
6,607,717
1,585,759
Total depreciation and depletion:
Number of returns................................................
65,035
9.718
Amount ..................................................................
9,845,757
1,403,654
Total other expenses:
Number of returns................................................
117,828
19,381.
Amount.................................................................. 75.074.403
15.012,454
1/ Excludes Private Foundations.
NOTE: Detail may not add-to total due to rounding.
651
2,686
1,204
8,604
1,376
26,130
529
39,225
880
61.452
88
14,575
14,355
64,829
15.114
67,716
17,553
140.171
4.523
65.286
5,242
166.T73
439
57.492
5.248
57,039
5,070
55,209
7.090
159,279
2,227
47,479
3,547
206.849
395
105.284
22.160
1.818.311
24,2T7
2.339,802
23,037
5,118.967
5.876
2.181,897
6,985
5,556,599
558
3.686.724
17,858
119.936
22,336
131,063
21,857
303.578
5.623
139.683
6,595
471.538
523
441,624
16.658
67,901
19.220
70,999
18,316
148.607
4,W
140.477
5.542
351.390
478
498.481
15,728
578,224
18,672
597.781
19,801
1,358,254
5,569
651,317
6,462
2.142,342
527
1,473,297
11,764
265,241
13.801
303,144
15.975
729,597
4,844
301,TT7
5.627
966,466
518
683,615
14,607
124,219
17.145
149,962
16,888
280,874
4,491
323.940
5.445
593.954
493
523.784
11,665
109,87-7
18,140
126,350
18,667
275,213
5,473
150.667
6,601
689,973
521
665,573
11,159
83,038
12,185
79,431
12,675
143,677
3,422
61.999
4,073
218,023
348
142,720
7.136
549.091
8.364
615.566
10,330
1.341.039
3.193
576,152
3,935
1.183.981
337
756,129
12,204
881.414
14.426
1,079,420
17,876
2,383,812
4.830
951,866
5.543
2,170,587
438
975.003
27.471
4.968.882
28.887
6.531.468
26.756
13.566,710
6,798
4,800,035
7.875
16,266.931
660
13,927,924
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.