Charities and Other Tax- Exempt Organizations,

Charities and Other Tax- Exempt Organizations,

1991

by Cecelia Hilgert

he total revenue of charitable organizations that

are tax-exempt under Internal Revenue Code

section 501(c)(3), excluding private foundations

and most religious organizations, increased by 13 percent

over the previous year to $491.1 billion for 1991. Program service activities provided 70 percent of total revenue ($344.4 billion), while contributions, gifts, and

grants provided less than one-fifth of the total ($87.5

billion). Total expenses rose by 12 percent to $458.7

billion for 1991 (Figure A),

In addition, statistics are presented in this article for

organizations that are tax-exempt under Code sections

501(c)(4) through (9). They are diverse in both their

function and financial characteristics. Civic leagues and

social welfare organizations, section 501(11)(4), and

voluntary employee benefit associations, section

501(c)(9), reported assets greater than $37 billion for

1991. This latter group reported the greatest amount of

revenue among organizations categorized by these six,

Code sections for 1991, $56.2 billion. The statistics for

charities and other tax-exempt organizations shown in this

article are based on data from Form 990, Return of Organization Exemptfrom Income Tax, and Form 990EZ, Short

Form Return of Organization, Exemptfrom Income

Tax[fl.

T

Charitable Organizations Tax-Exempt Under

Internal Revenue Code Section 501 (c)(3)

While the Internal Revenue Code classifies tax-exempt

nonprofit organizations into 31 groups, some of which are

eligible to receive tax-deductible donations under Code

section 170, those organizations that are exempt under

section 501(c)(3) receive the largest part of the taxdeductible donations. These'organizations have purposes

that are religious, charitable, scientific, literary, or educational, or they foster national or international amateur

sports competition, or they -prevent cruelty to children or

animals, or they test for public safety. Their activities are

restricted in that they.must further one ormore of these

exempt purposes.

Examples of these "charitable" organizations include

nonprofit hospitals, educational institutions, youth organizations, community fundraising campaigns, public charities, and environmental preservation groups. Each must

serve the public good (as opposed to private interests) to

qualify for tax-~exempt status. Under the Code, these

organizations may not distribute net earnings to any

26

Cecelia Hilgert is an economist with the Foreign Special

Projects Section. This article was prepared under the direction

of Michael Alexander, Chief.

Fi§ure A

Selected Items for Nonprofit Charitable

Organizations, Reporting Years 1989-1991

[Money amounts are in billions of dollars]

Item

Number of returns .........................

Total assets .......................................

Total liabilities .....................................

Total fund balance or net worth .........

Total revenue ...

:-- ...... --* .... -- ... Program service revenue ...............

Contributions, gifts, and grants.......

Membership dues and

assessments ...............................

Other ..............................................

Total expenses........................

Excess of revenue over expenses

' ' ....

1989

1990

1991

(1)

133,157

655.4

293.8

361.6

398.6

272.1

77.0

(2)

141,757

697.3

322.0

375.3

435.6

306.9

85.3

149,544

7T7.5

365.6

411.9

491.1

344.4

87.5

4.7

44.8

371 5

27.1

-

5.0

38.3

409.4

26.1

5.2

54.0

458.7

32.4

(3)

NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code

section 501 (c)(3) and exclude private toundatons and most religious organizations.

Detail may not add to totals because of rounding and processing tolerances.

private shareholder or individual. in addition, they are

restricted in activities that can influence legislation, and

cannot participate in any political campaign on behalf of,

or in opposition to, any candidate for political office.

Of the 439,974 nonprofit charitable organizations

recognized by the Internal Revenue Service (IRS) under

Code section 501(c)(3), there were 149,544 returns filed'

for 1991 [2]. Those not required to file included religious

organizations and organizations with annual gross receipts

of less than $25,000. The number of returns filed showed

a 5-percent increase from 1990. The Form 990EZ return

represented 21 percent of the total number of returns filed;

it was used by organizations with gross receipts of less

than $100,000 and assets of less than $250,000. (Where

possible, Form 990 data and Form 990EZ data are combined in this article.)

Financial Characteristics of Nonprofit Charitable

Organizations

Assets of nonprofit charitable organizations registered. a

12-percent increase from 1990, rising to $777.5 billion for

199 1. Organizations with assets of $50 million or more

accounted for less than 2 percent of the section 501(c)(3)

returns filed., but they represented over 70 percent of the

total asset holdings (Figure B). Investments in securities

continued to be the major asset holding, with a total of

$252.9 billion, up from $222.2 billion. This asset category represented one-third of the total. Land, buildings,

and equipment. totaled $216.6 billion,, accounting for 28

percent oftotal assets. (Detailed financial data.are provided in Table I for the nonprofit-charitable organizations

Charities and Other Tax-Exempt Organizations, 1991

Figure B

Selected Items for Nonprofit Charitable Organizations, by Asset Size, Reporting Year 1991

[Money amounts are in millions of dollars]

Returns

Asset size

Number

Total assets

Percentage

Of

total

Amount

Percentage

Of

total

Total revenue

Amount

Percentage

Of

total

(6)

100.0

1.6

2.7

2.2

13.3

16.2

64.1

(1)

(2)

(3)

(4)

(5)

Total .....................................................................

149,544

100.0

777,471

100.0

491,106

Under $1 MOW: ~ ....................................................

61,644

41.2

1,939

7.733

0.2

$100,000 under $500,000 .............................

39,424

26.4

9,512

1.2

13,335

$500,000 under $1,000,000 ...................... ...............

---14,401

9.6

10,169

1.3

11,022

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

*

26,420

17.7

80,927

10.4

65,119

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

5,258

3.5

115,370

14.8

79,336

$50,000,000 or more .................................................

2,397

1.6

559,554

72.0

314,561

I Includes returns with zero assets or assets riot reported.

2 Estimates shotild be used with caution because of the small number of sample returns on whch they are based.

NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code section 501 (c)(3) and exclude private foundations and most religious organizations. Detail may

not add to totals because of rounding and processing tolerances.

that filed Form 990 and in Table 4 for Form 990EZ filers.)

The type of asset holdings varied among the asset-size

classes of the organizations. For small organizations -those with assets of less than $500,000 -- total assets rose

by 16 percent. Cash and savings (short-term account

balances) represented nearly one-half of their total assets

($5.5 billion). For the organizations with assets of between $500,000 and $1 million, land, buildings, and

equipment were the largest single asset type, 35 percent of

the total, with cash and savings (short-term account

balances) representing an additional 21 percent. Land,

buildings, and equipment accounted for the largest type of

holding for organizations with assets of between $1

million and $50 million. In contrast, investments in

securities were the largest asset holding for organizations

with assets of $50 million or more, representing 37 percent ($207.7 billion) of their total assets; this type of asset

rose by 26 percent for this size-class for 1991.

Total liabilities of all nonprofit charitable organizations

also increased, by 14 percent for 1991, to $365.6 billion.

The balance sheet of a tax-exempt organization does not

have an owner's equity section; instead, unexpended

earnings accrue to a "net worth or fund balance" account.

The total fund balance for nonprofit charitable organizations was $411.9 billion, up from $375.3 billion for 1990

(10 percent).

In terms of revenue, program service revenue -- the fees

collected by organizations for the programs operated in

support of their tax-exempt purposes -- was the major

source. Overall, it continued to account for 70 percent of

total revenue for 1991. Some examples of program

service revenue include tuition and fees at educational

institutions, hospital patient care charges (including

Medicare and Medicaid payments), admission fees

collected by museums or community performing arts

groups, YMCA/YWCA activity fees, and payments

received for insurance and retirement coverage by selected

pension and annuity funds. For 1991, program service

revenue totaled $344.4 billion. As the size of organizations increased, program service revenue as a percentage

of total revenue also increased (Figure Q. The largest

asset-size organizations, those with assets of $50 million

or more, relied on program service revenue for 76 percent

of their total.

Contributions, gifts, and grants received were $87.5

billion, or 18 percent of the total received. Figure D

presents information on contributions received by nonprofit charitable organizations that filed the long Form

990. Total contributions to these organizations increased

by just 3 percent to $86.8 billion. The total was comprised of $40.3 billion received in direct public support,

$38.8 billion from Government grants, and $7.7 billion

from indirect public support. This last category includes

revenue received from solicitation campaigns conducted

by federated fundraising agencies; it showed a 4-percent

decline from 1990. Contributions, gifts, and grants as a

percentage of total revenue varied depending on the size

of the organization. Organizations with assets of $ 10

million or more relied on this source for just 12 percent of

their total revenue, while small organizations with assets

of less than $1 million depended on contributions, gifts,

and grants for one-half of their revenue. Figures E and F

show revenue and asset data for the ten largest section

501(c)(3) organizations [3].

Nonprofit charitable organizations reported their detailed expenses on Form 990 by "functional categories"

(salaries and wages, pension plan contributions and other

employee benefits, legal fees, supplies, and the like),

27

Charities and Other Tax-Exempt Organizations, 1991

Figure C

Components of Nonprofit Organization Revenue, by Asset Size, Reporting Year 1991

100% r

Forms,

80%

60%

40%

52%

501~

20%

37o,

18%

$100,000

under

$500,000

'Under

$100,0001.2

$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

Asset Size

0 Contributions, gifts, and grants

E Membership dues and assessments

0 Program service revenue

0 Other

I Includes returns with zero assets or assets not reported.

2 Estimates should be used with caution because of the small number of sample returns on which they are based.

NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code section 501 (c)(3) and exclude private

foundations and most religious organizations. Detail may not add to totals because of rounding and processing tolerances.

Contributions Received by Nonprofit Charitable Organizations Filing Form 990, by Asset Size, Reporting

Year 1991

(Money amounts are in millions of dollars]

Asset

size

Total ...............................................

2

Under $100,0001 ...............................

$100,000 und er $500,000.................

$500,000 under $1,000,000 ..............

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

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

$50,000,000 or more.........................

28

Total

contributions,.

gifts, and grants

Contributions

received through

direct support

Amount

Percentage

of

total

Amount

(1)

86,776

3,483

6,598

5,214

23,964

14,304

33,214

(2)

'100.0

.4.0

T6

6.0

27.6

16.5

38.3

(3)

40,283

1,523

2,681

2,563

9,645*

8,655

15,216

Percentage

Of

total

(4)

100.0

3.8

.6.7

6.4

23.9

21 5

37.8

'

Contributions

received through

indirect support

Amount

(5)

7,718

482

.736

402

1,751

1656

2:691

Percentage

of

total

(6

100.0

6.2

9.5

5.2

22.7

21.5

34.9

Contributions,

received through

Government grants

Amount

(7)

38,T75

1,479

181

2,246

12,568

3993

15:306

Percentage

Of

total

.(8)

100.0

3.8

8.2

5.6

32.4

10.3

39.5

I Includes returns with zero assets or assets not reported.

2 Estimates should be used with caution because of the small number of sample returns on which they are based.

NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code section 561 (c)(3) and exclude private foundations and most religious organizations. Detail may

not add to totals because of rounding and processing tolerances.

Charities and Other Tax-Exempt Organizations, 1991

Figure E

Top Ten Nonprofit Charitable Organizations

Ranked by Total Revenue, Reporting Year 1991

(Money amounts are in millions of dollars]

Name

Total revenue

1. College Retirement Equities Fund .................................

2. Teachers Insurance and Annuity Association

of America .................................................................

3. Kaiser Foundation Health Plan......................................

4. Kaiser Foundation Hospitals ..........................................

5. New York City Health and Hospitals Corporation..........

6. Harvard College .............

*"***"* ** ... * ...... ***** ... * ..... **"** ... *

7. University of Pennsylvania .............................................

8. American National Red Cross........................................

9. Common Fund for Nonprofit Organizations ...................

10. Stanford University.......................................................

12,599

11,057

7,699

3,843

3,404

1,601

1,576

1,566

1,453

1,408

NOTE: Data are for nonprofit charitable organizations that are tax-exempt under

Code section 501 (c)(3) and exclude private foundations and most religious organizations.

which were then combined into broad categories on Form

990: program services, management and general, and

fundraising (Table 3). Total expenses reported for 1991

were $457.4 billion. For all organizations, those expenses

relating to specific program services accounted for 86

percent of the total ($394.8 billion), with salaries and

wages the largest single component. Management and

general expenses, which supported the overall organization rather than specific programs, amounted to $57.5

billion. Fundraising activities were $4.0 billion, and

payments to affiliates accounted for an additional $1.1

billion. (These are payments to organizations closely

related to the reporting organizations, such as support and

dues payments by local chapters to State and national

agencies.)

Figure F

Top Ten Nonprofit Charitable Organizations

Ranked by Total Assets, Reporting Year 1991

[Money amounts are in miiiions of dollars]

Name

Total assets

1. Teachers Insurance and Annuity Association

of America .................................................................

55,576

2. College Retirement Equities Fund .................................

47,518

3. Common Fund for Nonprofit Organizations ...................

9,523

4. Harvard College .............................................................

7,597

5. Howard Hughes Medical Institute ..................................

7,369

4,650

6. Kaiser Foundation Hospitals ..........................................

4443

7. Yale University...............................................................

8. Stanford University ........................................................

4:308

9. Shriners Hospitals for Crippled Children........................

3,327

10. Princeton University ......................................................

3,270

NOTE: Data are for nonprofit charftable organizations that are tax-exempt urder

Code section 501 (c)(3) and excluda privale foundations and most religious organizations.

Types of Nonprofit Charitable Organizations

Figure G presents information on the types of nonprofit

charitable organizations exempt under section 501(c)(3)

that filed Form 990 or Form 990EZ (short form) for 1991

[4]. The information was based on responses to a question on the return forms identifying the reason why the

organization was not classified as a private foundation. In

contrast to a nonprofit charitable organization, a private

foundation is narrowly supported and controlled, usually

by an individual, family, or corporation, as opposed to an

organization receiving broad support from a large number

of sources within the general public [5].

Hospitals were the leading category of nonprofit charitable organizations in terms of assets and revenue. Their

assets totaled $232.0 billion and their revenue, $224.9

billion, which represented increases of I I percent for both

from 1990. Hospitals accounted for 46 percent of total

revenue and 30 percent of total assets of all 501(c)(3)

organizations filing returns.

Publicly-supported organizations were the second

leading category in terms of revenue, with $131.5 billion

nearly one-half of which was derived from their program

service activities. The assets of these organizations were

$174.7 billion. These are organizations which normally

receive a substantial part of support from a Governmental

unit or from the general public in the form of contributions or revenue from their exempt function services and

products (program service revenue). This type of organization includes the American Red Cross or United Way

and their affiliated agencies, voluntary health agencies,

community foundations, cultural organizations, and a

wide variety of community-service organizations. These

organizations received more than three-fifths of all contributions, gifts, and grants received by 501(c)(3) organizations filing returns. .

Educational institutions were third in terms of revenue

($79.4 billion), and fourth in terms of total assets ($162.7

billion). They received over one-fifth of the total of these

contributions, gifts, and grants, second only to the

amounts received by publicly-supported organizations.

Organizations of a fourth type -- those that support

other charitable organizations -- had $179.6 billion in

assets and $42.9 billion in revenue for 1991. Examples of

this type of organization include the College Retirement

Equities Fund, Teachers Insurance and Annuity Association of America, and Common Fund for Nonprofit Organizations.

Nonprofit Charitable Organizations Filing Forin

990EZ

A total of 30,739 Form 990EZ returns were filed for 1991

by nonprofit charitable organizations that had assets of

29

Charities and Other Tax-Exempt Organizations, 1.991

Figure G

Selected Items, by Type-.of Nonprofit Charitable Organization, Reporting Year,,1991

[Money amounts are in millions.of dollars]

Type of

organization

Total............................................ ....

Educational institution or school

Governmental unit..............................

Hospital ..............................................

Hospital research organization ...........

Organization supporting a

public college .................................

Organization supporting other

charitable organizations.........I..........

Organization testing for public safety.

Publicly-supponed organization

Religious-affiliated organization

Type not reported ................................

Total

fund

balance or

net worth

Total

revenue

Contributions,

gifts,

and

grants

Program

service

revenue

Total

expenses

Excess of

revenue

over

expenses

365,606

38,202

.2,602

121,114

1,118

(3)'

411,866

124,490~ . 828

110,880

8,435

(4)

491,106

79,374

2,184

224,905

1,795

(5)

87,462

18,107

946

4,976

608

(6)

344,"6

50,193

. 804

211,107

431

(7)

458,739

71,412

2,036

215,044

1,424

(8)

32,366

7,962

148

9,861

371

10,275

11,603

8,671..

5,041

2,458

1,633

4,152

889

179,563

298

174,707

4,879

80

M,993

37

76,4922,390

54

57,570

261

98,215

2,489

26

42,850

249

.1 31,453

2,895

359

4,671

16,628

238

61,636

1,449

327'

37,900

222

123,47Z

2,725

352

4,951

27

-.7,981

170

7

Total

assets

Total

liabilities

(1)

777,472

162,692

3,430

231,994

9,553

(2)

(2)

54,511

1,180

5

1

1

I Churches and other religioys-affillated organizations are not required to file a Form 990 or Form 990EZ. Most of the organizations filed voluntarily or misreported their type of

organization. The estimate is, therefore, not inclusive of the majority of religious organizations.

2 Less than $500,000.

NOTES: Data are for nonprofit charitable organizations that we tax-exempt under Code section 501(c)(3) and exclude private foundations and most religious organizations (see

footnote 1).-Detail may not add to totals because of rounding and processing tolarances.- - -

less than $250,000 and gross receipts of less'than

$ 1 00"600,(Figur-e H). Most of these filers. (86 percent)

reported-asset's of les's than

Organizations filing,Fprm 990EZ.reported total revenue

of $1.4 billion, nearly one-half of which was derived from

contributions, gifts, and grants. Program service revenue

totaled $0.4 billion, onemquarter

of the total. revenue

.

reported bV these filers. 0f the'assef total of $1.4 billion,

two-thirds was in cash, savings, and investments. Publicly-supported organizations comprised 80 percent of

Form 990EZ filers. (Table 4 presents'detailed data on

Form 990EZ filers.)'

Figure H

Selected Items for Nonprofit Charitable , Organizations Filing Form 990EZ, by Asset

Size, Reporting Year 1991

[Money amounts are in millions of dollars)

Asse size

I Item i

Total .,.

. Under, -

30,739

1,352

899

227

1,125

1,411

686

26,282

641

497

114

527

574

318

$100,000

under

$25QOOO

1

(3) ~

4.457

711

401

113

598

2.32

112

48

137

223

1,335

76

1.15

171

1,136

42

22

52

199

34

$100,0601.2

1

Number of returns .............................

Total assets ..........................................

Cash, savings, and imtestments ........

Total liabilities: ..............................

Total fund balance or net wortlh..~ .........

Total revenue.......................................

Qontributions, gifts, and grants .........

Program service revenue .................

Membership dues and

assessments ................................

I

Other .............. : .......... ......... ..............

Total expenses ........................ : ........... :

Excess of revenue over expenses ........

30

(1) 1

I t2)

Includes returns with zero assets or assets not reported.

Estimates should be used with caution because of the small number of sample

returns an which they are based.

NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code

section 501(c)(3) and exclude private foundations and most religious organizations.

Detail may not add to totals because of rouncling and processing tolerances.

Organizations Tax-Exenipt Under Internal Revenue

Code Sections 501(c)(4) through (9)

The statistics presented in this section are based on the

Forms 990 and 990EZ filed by organizations tax-exempt

under Internal Revenue Code sections 501(c)(4) through.,

(91). Figure I provides general descriptions of,the'.orgarlii-,-,

zations included under these sections. Unlike the nonprofit charitable organizations that are..tay-exempt under

Code section 501(c)(3), most.. of these organizations. are

not eligible for tax-deductible contributions. Financial

data for organizations covered by these sixCode sections

are, presented in Tables, 2, 3, and 4.

.'Selected data for these organizations are compared for

1991 with 1990 in Figure J. Four of the six Code sections

showed increases in the number of returns filed for 1991,

while labor, agricultural, and horticultural organizations,

section 501(c)(5), and fraternal beneficiary societies and

associations, section 501 (c)(8), had decreases. Each of

the six Code section categories showed increases in the*

level of assets and liabilities between the two years, with

voluntary employees' benefit associations, section

Charities and Other Tax-Exempt Organizations, 1991

Figure I

Selected Types of Tax-Exempt Organizations, by Internal Revenue Code Section

Internal Revenue

Code section

Description

of organization

Type of

activities

Examples of organizations

tax-exempt under Code section

(1)

(2)

(3)

501 (c)(4)

Civic leagues, social welfare

organizations, and local

associations of employees

Promotion of community

welfare, charitable, educational,

and recreational activities

Lions Clubs, Rotary Clubs,

National Rural Electric Cooperatives,

and volunteer fire departments

501 (c)(5)

Labor, agricultural, and

horticultural organizations

Educational or instructive, the

purpose being to improve conditions

of work, or to improve products

and eff iciency

Major League Baseball Players

Association, International Ladies

Garment Workers Union, and

United Auto Workers

501 (c)(6)

Business leagues, chambers

of commerce, and real estate

boards

Improvement of business

conditions of one or more

lines of business

National Football League, Academy

of Motion Picture Arts and Sciences,

and American Bar Association

501 (c)(7)

Social and recreational

clubs

Pleasure, recreational, and social

activities

New York City Yacht Club,

Metropolitan Club, and sorority

and fraternity chapters

501 (c)(8)

Fraternal beneficiary

societies and associations

Lodge providing for payment of

life, sickness, accident, or other

benefits to members

Independent Order of Odd Fellows,

B'nai B'rith, Loyal Order of Moose,

and Polish Union of America

501 (c)(9)

Voluntary employees' beneficiary

associations (including Federal

employees' voluntary beneficiary

associations formerly covered

under 501 (c)(1 0))

Provides for payment of life,

sickness, accident, or other

benefits to members

IBM Medical and Dental Plan Trust,

U.S. Steel and Camegie Pension

Plan, and National Education

Association Members Insurance

Trust

Figure J

Selected Items for Organizations Tax-Exempt Under Selected Internal Revenue Code Sections,

Reporting Years 1990 and 1991

[Money amounts are In millions of dollars]

Internal

Revenue Code

section

501(c)(4) ..................

501(c)(5) ..................

501(c)(6) ..................

501 (c)(7)

501 ic)(4~

501(c)(9) ..................

Number of

returns

Total

liabilities

Total

assets

Total

revenue

Total

expenses

1990

1991

1990

1991

1990

1991

1990

1991

1990

(1)

22,496

21,353

21,875

15,615

8,771

9,534

(2)

22,813

20,304

22,883

16,112

8,112

9,865

(3)

35,132

13,719

19,320

9,344

29,994

33,011

(4)

37.461

15,224

21,208

10,107

32,975

37,374

(5)

25,200

2,270

11,508

2,956

24,365

11,691

(6)

26,382

2,593

12,534

3,129

27,580

13,272

(7)

17,962

12,352

18,039

6,090

7,230

55,190

(8)

21,353

12,631

19,664

6,401

8,080

56,191

(9)

17,151

11,973

17,694

5,881

6,940

53,999

Excess of revenue

over expenses

1991

1990

(10)

0 1)

20,029

811

12,376

380

18,681

344

6,163

209

7,926

291

54,855 1 1,191

1991

(12)

1,323

256

983

238

154

1,336

NOTE: Detall may not add io lotals because of rounding and proorssing tolerances.

1 31

Charities and Other Tax-Exempt Organizations, 1991

501(c)(9), registering the largest increases of 13 percent

and 14 percent in assets and liabilities, respectively. In

each Code section, with the exception of voluntary emplo yees' beneficiary associations, about 80 percent of the

returns filed represented organizations with assets of less

than $500,000, which was a greater proportion of returns

than the corresponding 68-percent of the nonprofit charitable organizations under section 501(c)(3) (Figure K).

In terms of revenue, voluntary employees' beneficiary

associations reported considerably more revenue for 1991

than that reported by any of those filing under the other

five Code sections (Figure L). The $56.2 billion reported

was an increase of 2 percent from 1990. Most of the

revenue (85 percent) was in the form of program service

revenue, which represented payments for health and

welfare benefits coverage.

Figure K

Returns Filed by Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset

Size, Reporting Year 1991

Asset

size

Total................................................................

_-Und6r $100,000-1.2........................................... ;~ . ....

$100,000 under $500,000 ....................................

$500,000 under $1,000,000 .................................

$1,000,000 under $10,000.000 .............................

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

$50,ODO,000 or more ............................................

Organizations tax-exempt under Internal Revenue Code section

501 (c)(4)

501 (c)(5)

A-1)

C21

501 (c)(6)

22,813

-13,2-95

5,855

1,543

1,788

249

82

20,304

-IQ 637

6,60

1,397

1,423

130

34

-12,508 6,722

1,593

1,830

187

42

100.0

58.3

25.7

6.8

7.8

1.1

0.4

100

52.4

'0

32.9

6.9

7.0

0.6

0.2

_100*054.7

29.4

7.0

8.0

0.8

0.2

501 (c)(7)

Q

(4)

Number of returns

16,112

-7,886

4,832

1,185

2,109

99

-

501 (c)(8)

501 (c)(9)

(5)

L6)

8,112

2,675

4.002

853

491

55

36

91865

3,798

2,0a,

1,043

2,395.

494

104

-100.0

33.0

49.3

10.5

6.1

0.7

0.4

_100.038.5

20.6

10.6

24.3

5.0

1.1

Percent of total

Total................................................................

1.2

Under $100,000 ...................................................

$100,000 under $500,000

......

$500,000 under $1,000,000

* ....................................

* ..... * *** ... - ...... *

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

-$10,000,000 under $50,000,000 ..........................

$50,000,000 or more ............................................

100.0--48.9

30.0

.7.4

13.1

0.6

I Includes returns with zero assets or assets not reported.

2 Estimates should be used with caution because of the small number of sample rejurns on which they are based.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

Figure L

Components of Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue

Code Sections, Reporting Year 1991

[Money amounts are in millions of dollars)

Sources of revenue

Internal Revenue

Code section

Total

revenue

Contributions,

gifts, and

grants

Program

service

revenue

Membership

dues

and

assessments

Income

from

investments'

Other

L21

(3)

t4j

L51

"6

L11

21,353

2,731

13,178

2,187

1,476

1,780

501(c)(4) ...............................................................

12,631

355

2,955

7,T73

816

733

501(c)(5) ...............................................................

8,175

937

1,301

501 (c)(6) ...............................................................

19,664

1,113

8,139

1,`162

3,730

174

1,288

501(c)(7) ...............................................................

6,401

47

8,080

6,906

538

299

238

501 (c)(8) ...............................................................

98

47,753

2,502

1,912

1,483

56,191

2,540

501 (c)(9) ...............................................................

I Includes: 'Income from savings and temporary cash investments,' 'Dividends and interest from securities,' and "Gross rents' from the Form 990;* Investnientincome* from the

Form 990EZ.

NOTE: Detail may not add to totals because Of rounding and processing tolerances.

32

Charities and Other Tax-Exempt Organizations, 1991

The major assets held by the six types of organizations

are shown in Figure 0. (Detailed data on the components

of assets are limited to those organizations that filed the

longer Form 990; the shorter Form 990EZ contains a

condensed balance sheet without the detail.) Investments

in securities were the largest single component of assets

reported by labor, agricultural, and horticultural organizations; business leagues, chambers of commerce, and real

estate boards; fraternal beneficiary associations; and

voluntary employees' beneficiary associations. For social

and recreational clubs, the largest component of assets

was land, buildings, and equipment. For civic leagues and

social welfare organizations, receivables (included in

other assets in Figure 0) represented the largest single

component of assets.

Civic leagues and social welfare organizations, section

501 (c)(4), ranked second in total revenue ($21.4 billion),

an increase of 19 percent from 1990. Three-fifths of this

was derived from program service activities. Business

leagues, chambers of commerce, and real estate boards,

section 501(c)(6), were third in terms of total revenue,

with membership dues and assessments ($8.2 billion) and

program service revenue ($8.1 billion) as the principal

components. Membership dues and assessments were the

principal source of revenue also for labor, agricultural,

and horticultural organizations, section 501(c)5) -- $7.8

billion; and social and recreational clubs, section

501 (c)(7) -- $3.7 billion. For these three types, the organizations with assets of less than $ 10 million accounted for

more than one-half of the total revenue (Figure M).

Civic leagues and social welfare organizations and

voluntary employees' beneficiary associations both

reported asset holdings greater than $37 billion for 1991,

representing increases of 7 percent and 13 percent, respectively, over their 1990 levels. For both of these types of

organizations, the large organizations with assets of

greater than $ 10 million accounted for three-quarters of

the total (Figure N). The other four Code sections also

registered increases in asset totals.

Sections 501(c)(4)-(g) Organizations Filing Form

990EZ

Form 990EZ may be filed by organizations that are exempt under Internal Revenue Code section 501(c) with

annual gross receipts of less than $100,000 and assets

under $250,000. The use of this short form by organizations in Code sections 501(c)(4) through (8) was higher

Figure M

Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset

Size, Reporting Year 1991

(Money amounts are in millions of dollars]

Asset

size

Organizations tax-exempt under Internal Revenue Code section 501(c)(4)

501(c)(5)

501(c)(6)

501(c)(7)

501(c)(8)

501(c)(9)

M

_L2)

L3)

t4)

-U

S

t6I

6,401

630

786

524

3,929

533

8,080

211

577

226

344

235

6,488

56,191

1,679

3,91%

2,274

16,769

13,992

17,511

100.0

2.6

7.1

2.8

4.3

2.9

80.3

100.0

3.0

7.1

4.0

29.8

24.9

31.2

Amount

Total ..................................................................

Under $100,0001,2

.....................................................

$100,000 under $500,000 ......................................

$500,000 under $1,000,000 ...................................

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

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

$50,000,000 or more .............................................

21,353

931

953

1,800

2,714

5,675

9,280

12,631

1,000

2,GW

954

3,236

1,866

3,507

19,664

1,130

2,288

1,353

5,535

4,215

5,143

Total ..................................................................

Under $100,000 .....................................................

$100,000 under $500,000 ......................................

$500,000 under $1,000,000...................................

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

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

$50,000,000 or more .............................................

100.0

4.4

4.5

8.4

12.7

26.6

43.5

100.0

7.9

16.4

7.6

25.6

14.8

27.8

100.0

5.7

11.6

6.9

28.1

21.4

26.2

Percent of total

100.0

9.8

12.3

8.2

61.4

8.3

I Includes returns with zero assets or assets riot reported.

2 Estimates should be used with caution because of the small number of sample returns on which they are based.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

33

Charities and Other Tax-Exempt Organizaii6ns, 1991

Figure N

Total Assets of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset

Size, Reporting Year 1991

[Money amounts are in millions of dollars)

Asset'

size

501 (c)(4) '

Organizatons tax-exempt under Internal Revenue Code secti

501(c)(8)

,~: 501(c)(6)

501(c)(7)

501 (C)'(5)

11)

(2) -

(3) *

Total .................................... ................ ...................

Under $1 00,000!~~ .....................................................

$100,000 under $500,000 .........................................

$500.000 under $1,000,000 ..... .................................

$1,ODO,000 under $10,000,000.................................

$10,000,000 under $50,000,000............................. 7..

$50,000,060 or more ....................... :..........................

37,461

406

1,326

1,067

4,931

5.t54

24,077

15,224

450

1,458

1,026

3,448

2,647

6,196

.21,208

.

473

1,539

1,110

4,939

3,673

9,473

Total........................................... * .........................I....

100.0

1.1

3.5

2.8

13.2

15.1

64.3'

100.0

3.0

9.6

6.7

22.6

17.4

40.7

100.0

2.2

7.3

5.2

23.3

,17.3

44.7

-

. 501 (c) (9)

(4).

'(5)

(6)

10,107

282

1,128

820

6,337

1,540

32,975

ill

967

609

1,182

1,171

28,936.

37,374

124

100.0

0.3

2.9

1.8

3.6

3.6

87.8

100.0

0.3

1.4

Amount

726

8,151

10=

17,497

Percent of total $100,000112

........................................ ..........

Under

$100,000 under $500,000............... 7.........................

$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.................................................

100.0

2.8

11.2

8.1

62.7

15.2

Includesreturnswith zero assets or assets not reportedEstimates should be used with caution because of the small number of sample returns on which they are based.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

Figure 0

Components of Total Assets'of Organ izations, by Selected Internal -RevenLie Code Section,

Reporting Year 1991 Percentage ol total

.100%

80%

60%

40%-

20%

37'~.

0%

~ . 601(c)(7)

Internal Revenue Code section

;601(c)(6)

0 Securities - 0 Land, buildings,and equipment,(net)

34

NOTE: Detail may not add to totals because of rounding and processing tolerances.

0 Cash and savings

0.0ther

1.9,

21.8

2~7

46.8

-

Charities and Other Tax-Exempt Organizations, 1991

than by the nonprofit charitable organizations under

section 501(c)(3) (Figure P). The exception was the

voluntary employees' beneficiary associations, in which

there were fewer small organizations.

Figure P

Types of Returns Filed by Organizations

Tax-Exempt Under Selected Internal Revenue

Code Sections, Reporting Year 1991

Internal

Revenue Code

section

501 (C)(4) ....................

501(c)(5) ....................

501 (c)(6) ....................

501 (c)(7) ....................

501(c)(8) ....................

501 (c)(9) ....................

Number

of returns

Total

Form 990EZ

t2)

W

22,813

7,624

6,362

20,304

22,883

5,576

16,112

3,891

8,112

1,786

9,865

786

Forms 990EZ

as a percentage

Of total

(3)

33.4

31.3

24.4

24.1

22.0

&0

Table 4 presents detailed data on Form 990EZ filers, by

Code section. For these filers, cash, savings, and investments were the largest component of assets reported by

organizations reporting under five of the six Code sections. The exception was social and recreational clubs

which reported land and buildings as the largest category

of assets (50 percent). Membership dues and assessments

were the principal source of revenue for five types of

organizations, with that one source representing at least

one-third of total revenue. The exception was the voluntary employees' beneficiary associations for which program service revenue was the primary source of revenue.

Summary

For 1991, nonprofit charitable organizations tax-exempt

under section 501(c)(3) reported revenue and assets of

$491.1 billion and $777.5 billion, respectively [6]. These

totals represented increases of 13 percent over 1990. The

number of returns filed by these organizations was

149,544, which included both the longer Form 990 and

the shorter Form 990EZ. This latter form accounted for

one-fifth of the total number of returns filed.

Program service revenue, the fees received for the

programs conducted in support of the purposes for which

the tax exemptions under section 501 (c)(3) were granted,

was $344.4 billion. It represented 70 percent of total

revenue. Contributions, gifts, and grants increased by 3

percent to $87.5 billion. This source of revenue accounted for more than one-half of the revenue for organizations with asset holdings of less than $1 million but for

a much smaller share for larger organizations. Expenses

rose by 12 percent to $458.7 billion; of that amount, 86

percent was in support of the organizations' programs.

Organizations exempt under Internal Revenue Code

sections 501(c)(4) through (9) are diverse in both their

purposes and financial characteristics. Three types of

organizations -- civic leagues and social welfare organizations, section 501 (c)(4); labor, agricultural, and horticultural organizations, section 501(c)(5); and business

leagues, chambers of commerce, and real estate boards,

section 501(c)(6) -- each filed more than 20,000 Forms

990 and 990EZ. In terms of assets, civic leagues and

social welfare organizations and voluntary employees'

beneficiary associations (section 501(c)(9)) reported

assets greater than $37 billion for 199 1. All six of these

types of organizations reported increases in both asset

and revenue totals. Membership dues and assessments

were the principal source of revenue for organizations in

five of the six organizational types; program service

revenue was the principal source for voluntary employees'

beneficiary associations in the form of payments for

health and welfare benefits.

Dab Sounm and UmNations

The statistics in this article are based on a sample of the

1991 Forms 990, Return of Organization Exemptfrom

Income Tax, and Forms 990EZ, Short Form Return of

Organization Exemptfrom Income Tax. Organizations

used the 1991 Form 990 when their accounting periods

ended during the time period December 31, 1991, through

November 30, 1992. These returns comprise the data for

Reporting Year 1991 shown in this article. The sample did

not include private foundations, which were required to

file on a separate return form. Most churches and other

religious organizations were also excluded from the

sample because they were not required to file a Form 990

or a Form 990EZ. However, as shown in Figure G, some

of these organizations filed returns voluntarily. The

sample included only those returns with receipts of more

than $25,000, the filing threshold. The sample design was

split into two parts: the first part included returns of

organizations exempt under section 501 (c)(3), and the

second part included organizations exempt under sections

501(c)(4) through (9). Returns of organizations exempt

under other sections were not included in the study. The

data presented were obtained from returns as originally

filed. In most cases, changes made to the original return

as a result of either administrative processing or taxpayer

amendment were not incorporated into the data base.

Each part of the sample was classified into sample strata

based on size of total assets, with each stratum sampled at

35

Charities and Other Tax-Exempt Organizations-, 1991

a different rate. For section 501(c)(3) organizations, a

sample of 10,811 returns was'selected from a population

of 152,119. All returns with assets of $10 million or more

were included. Sampling rates ranged.from 0.8 percent

for small asset classes to 100 percent for organizations

with assets of $ 10 million or niore. For organizations

filing under sections 501(cy(4) through (9), a sample of

9,438 returns was selected from a population of 101,21 1.

Sampling rates ranged from 1.5 percent for the small asset

classes to 100 percent for organizations with assets of

$2,500,000 or more. The populations for these organizations included some returns of terminated organizations,

returns of inactive organizations, duplicate returns, and

returns of organizations filed priouto 1991. These returns

were not included in the samples, nor in ~the estimated

population counts.

. . %

on

samples,

they

are

subject

Because the data are based

order

to

use

these

statistics

properly,

to sampling error. - In

the magnitude of the sampling error, measured by the

coefficient of variation (CV) should be taken into account.

Figure Q shows CV's for- selected financial data. A

discussion of the methods for evaluating the nonsampling

error can be found in the general Appendix of this issue.

Ades-andliskmnces[1] Data for previous years were published inInternal

Revenue Service, Statistics of Income, Compendium

of Studies.of Tax-Exempt Organizations, 1974-1987,

and Compendium of Studies of Tax-Exempt Organizations, 1986-1992, Volume 2. See also "Charities and

Other Tax-Exempt Organizations, 1990," Statistics of

Income Bulletin, Fall 1994, Volume 14, Number 2;

and Hilgert, Cecelia, and Arnsberger, Paul, "Charities

and Other Tax-Exempt Organizations, 1989,"

Statistics of Income Bulletin, Winter 1993-1994,

Volume 13, Number 3.

[2] Data presented in this article are from .1991 Forms 990

and 990EZ. Organizations used the 1991 Form 990

when their accounting periods ended during,the time

period of December 31, 1991, through November 30,

1992. The total number of nonprofit charitable

organizations, including those not required to file

Form 990 or Form 990EZ, was obtained from the

Internal Revenue Service Exempt Organizations

Business Master File, asreported in Monthly Exempt

Organizations Statistical Summary, and does not

include private foundations filing Form 990-PF,

Return of Private Foundation.

[3] Public disclosure of exempt organization data is

allowed under Internal Revenue Code section

6104(b).

[4] Some data in this section are from unpublished

Statistics of Income tabulations.

[51 For information on private foundations, see "Private - - -Foundations-and-Charitable Trusts, 199 I,'_'Statistics - - - - of Inco-me Bulletin, Winter 1994-1995, Volume 14,

Number 3; and Meckstroth, Alicia, "Private Foundations and Charitable Trusts, 1990," Statistics of

Income Bulletin, Winter 1993-1994, Volume 13,

[61 For information on the unrelated business income tax

returns of tax-exempt organizations, see Riley,

Margaret, "Unrelated Business Income Tax Returns,

1991," Statistics of Income Bulletin, Spring 1995,

Volume 14, Number 4; and Harte, James M,, and

Hilgert, Cecelia H., "Enriching One Sample While

Improving Another: Linking Differently Stratified

Samples of Documents Filed by Exempt Organizations," Statistics of Income: Turning Administrative

Systems Into Information Systems--1993.'

Figure Q

Coefficients of Variation for Selected Items, by Selected Internal Revenue Code Section, Reporting

Year 1991

Internal Revenue Code section -

Item

501 (c)(3)

501 (c)(4)

.501 (c)(5)

M

t2)

(3)

501 (c)(6)

~ M

501 (c)j7)

501 (c)(8)

501 (c)(9)

M

t6l

-M

2.87

2.86

1.55

2.35

4.30

4.26

4.38

4.88

3.77

3.85

1.01

1.29.

Percentages

Total revenue......................................

Total expenses....................................

Total assets.........................................

Total liabilities......................................

36

0.64

0.68

1 .00

1.99

1.63

1.68

2.46

3.25

2.48

3.05

1.66

3.62

1.98

2.07

1.96

3.92

Charities and Other Tax-Exempt Organizations, 1991

Table 1.-Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income

Statement and Balance Sheet Items, by Asset Size

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Asset size

Item

Total

Under

S100.000

Number of returns............................................................

Total assets ...............................................................................

Cash:

Number of returns ...............................................................

Amount...............................................................................

Savings and temporary cash investments:

Number of returns...............................................................

Amount...............................................................................

Accounts receivable (net):

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:

Number of returns...............................................................

Amount..............................................................................

Inventories for sale or use:

Number of returns...............................................................

Amount..............................................................................

Prepaid expenses and deterred charges:

Number of returns...............................................................

Amount ..............................................................................

Investments in securities:

Number of returns ...............................................................

Amount ...............................................................................

Investments in land, buildings, and equipment minus

accumulated depreciation:

Number of returns ...............................................................

Amount ...............................................................................

Other investments:

Number of returns ...............................................................

Amount...............................................................................

Land, buildings, and equipment minus accumulated

depreciation:

Number of returns...............................................................

Amount..............................................................................

Other assets:

Number of returns...............................................................

Amount...............................................................................

Total liabilities..........................................................................

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..............................................................................

Footnotes at end of table.

$100,OOD

under 2

500.000

$500,000

under

S1.000.000

$1,000,000

under

$10.000.000

$10,000,000

under

S50.000.000

$50,000,000

or

more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

118,805

776,119,819

35,362

1,298,840

34,967

8,801,024

14,401

10,169,345

26,420

80,926,710

5,258

115,369,S99

2,397

559,554,3W

92,383

14,114.448

27,219

341,604

27,831

1,209,265

11,067

724,758

20,555

3,027,049

3,977

2,752,312

1,734

6,059,460

82,233

60,969,958

19,432

442,817

26,573

2,616,215

10,530

2,128,769

19,938

10,902,741

3,936

10,179,697

1,823

34,699,719

56,816

57.050,453

10,634

93,332

13,744

545,537

8,246

658,848

17.671

5,385,763

4,330

9,129,100

2.191

41,237,874

7,744

6.548,252

SDO

10,048

1,281

94,549

789

104,263

3,557

1,791,976

970

2,297,797

348

2,249,620

12,845

4,248,611

2,971

35,962

3,225

256,885

2,110

160,326

3,489

1,227,883

630

742,476

421

1,825.079

3,053

612,305

914

4.810

912

4,477

263

1,448

590

67,973

215

45,612

159

487,985

14,814

20,070,675

1,028

5,165

3,134

203,246

2,235

303,421

5,104

1,800,434

2,073

3,069,875

1,240

14,688,534

24,211

5,309.472

3,200

36,684

6,173

209,972

2,827

70,095

7,302

691,917

2,913

1,082,688

1,798

3.218,116

51,962

7,007,829

8,342

18,095

13,605

114,710

6,968

102,300

16,811

785,583

4,141

1,325,129

2,094

4.662,011

25,580

252,923,503

1,028

16,656

5,674

617,432

2,958

821,305

10,964

14,759,215

3,285

29,025,279

1,670

207,683,616

19,021

18,859,511

5,508

83,325

5,193

454,777

2,389

868,419

4,328

4,253.359

1,042

3,215,210

561

9,9114.421

10,148

66.396,023

571

2,267

1,327

113,368

1,052

210,355

4,263

2,540,924

1,739

5,414,781

1,195

58,114,328

71,802

216,324,719

13,193

185,781

21,792

2.090,160

10,136

3,560,721

20,052

30,435,314

4,442

40,813,566

2,187

139,239,176

41,300

45,684,058

365,378,715

5,599

22,307

595,614

9,469

270,428

2,472,699

6,500

454,308

3,508,030

14,022

3.256,578

32,898,363

3,713

6,276,076

47,380,166

1.996

35,4D4,360

278,523,843

82,383

63,826,331

19,661

208,624

22,502

829,229

10,744

780,385

22,281

6.260,000

4,858

10,217,400

2,337

45,530.693

4,701

3,421.531

914

12,142

892

59,329

723

112,475

1,657

669,452

367

1,003,687

147

1,564,447

21,282

11,920.773

3.771

63,686

5,100

294,352

2,695

193,955

7,696

3,445,500

1,489

3.967,059

530

3,956,221

4,656

520,877

2,857

91,616

869

37,347

329

9,370

525

68,387

59

78,269

18

235,889

42,702

148,947,271

6,063

149,529

10,797

973,527

6.663

1,970,755

13,895

18,727,178

3,3T7

24,575,036

1,908

102,551,246

36~8811

136,741,934

6,742

70,016

7,410

278,915

5,359

441,093

12,428

3,727,845

3,186

7,538,715

1,755

124,685,348

37

Charities and Other Tax-Exempt Organizations, 1991

Table 1.-Form 990 Returns of Nonprofit Charitable'Siaction 501(c)(3) Organizations: Selected Income

Statement and Balance Sheet Items, by Asset Size--Continued

[AD figures are estimates based on samples-money amounts are In thousands of dollars)

Asset size

Item

(1)

Total fund balance or not worth:

118.195

Number of returns............................... . ...............................

Amount ............................ .................................................... 410,741,110

Total revenue:

*

118.804

Number of return& ...................................................... ........

Amount ................................................................................ 489,694,667

Total contributions received:

99,860

Number of returns................................... ..........................

86,776.075

Amount................... a...................... ;...................................

Contributions received from direct public support:

9D,207

Number of returns..........................................................

Amount....................................................... ..................

Contributions received from indirect public support:

26,099

Number of returns ..........................................................

7.717,705

Amount ..............................................

Government grants:

Number of returns .................................. .......... .............

39,4~4

38,775,424

Amount ............. : ...........................:................................

Program service revenue: .

72,270

Number of returns.......................... ...................................

Amount.......................................... :.................................

344,080,530

Membership dues and assessments:

25,911

Number of returns ................................. .............................

5,051,385

,Amount..............................................................................

Interest on savings and temporary cash investments:

94,771,

-Number of returns .............................................................. . 6.162.497

Amount ..............................................................................

Dividends and interest from securities:

23,024.

Number of returns ..............................................................

13,997.664

Amount ..............................................................................

Net rental income (loss):

Number of returns................................. ............................

1,061,884

Amount ..............................................................................

Gross rents:

17,877

Number of returns ............................... ;..........................

2,522,T76

Amount ..........................................................................

Rental expenses:

6,881

Number of returns ..........................................................

1,460,893

Amount ........................................................................

Other investment income:

4,628

Number of returns .....................................

3,197,371

Amount................................................................. ............

Total gain (loss) from sales of assets:

22.153

Number of returns ..............................................................

10.597,M

Amount ..............................................................................

Gain (loss). sales of securities:

12,518

Number of returns.................................

9,138,342

Amount............................................. ................ : .............

Gross amount from sales:

Number of returns......................................................

12,389

179.070,702

Amount.................................................................... :_

Cost or other basis and sales expense:

Number of returns......................................................

10,900

Amount ......................................................................

169,932,361

Gain (loss), sales of other assets:

11,897

Number of returns..........................................................

1,458.892

Amount..........................................................................

Gross amount from sales:

10,429

Number of returns ......................................................

5.166,997

Amount ......................................................................

Cost or other basis and sales expense:

8,349

Number of returns .................................. : ...................

3,710.105

Amount.......... ...........................................................

Footnotes at and of table.

38

$10,000,000

SW.000.ODO

under

1 000.000

$1,000,000

under

0.000.000

$50,000,000

or

more

E3)

04

L51

R

(7)

34,790

703,228

34,967

6,328,322

14,401

6,661,31S

25,401

48,020~W

5,245

67,989,434

2,391

21111,030,458

35~=

054,055

34,957

13,102,742

14,401

11,021,697

26,M

65,118,635,

5,258

7%=,474

2,396

314,561,064

29,648

3,483,284

30,095

6,597,661

12,363

5,213,584

21,377

.23,964,188

4,318

14=.588

2,058

33.213,T70

26,106

1,522,730

27,=

2,680.794

11,311

2,563,462

19,645

9.645,213

4,019

8,654,539

1,843

15,216,216

7,679

482.050

7,777

735.584

3,316

401,886

5,721

1.750.623

966

1,656,263

640

2,691,298

12,005

1,478,511

11,687

3,181,282

4,696

2.248,235

8,434

12,568,353

1,611

3.992.787

990

15,306,256

18,747

2,259,908

19,461

5.326,574

.9,113

4.814,828

18.616

34,762,787

4,212

57.652,553

.2.121

239,263,881

9,256

297,095

9.056

324,445

2,630

219,629

4,236

1,301,038

542

989,625

192

1,919.554

24,369

37,306

--29,273

177,469

1-21.449

158.152

- 22,615_

980,306

4,143

1,071,902

922

3,737,362

1,257

3,866

6,131

60,034

2,915

63,660

8,447

864,140

2,790

1,762,3D9

1.484

11243,755

1,600

13,927

4.254

42.745

2,630

57.158

6,256

247.633

1,839

182.232

1,178

518,190

1,600

24,952

4,392

99,096

2,652

83,741

6,217

645,616

1,840

401,975

1,176

1,267,396

457

11,025

1.624

56,351

614

26,583

2,680

397,983

866

219,744

640

749,206

343

413

664

13,882

526

1,117

1,777

142,244

742

210,191

576

2,829,523

1.600

7,609

4.072

12,484

2,761

111,069

8,9D4

449,209

3,045

956,197

1.77i

9,060,667

343

-70

1,922

9,734

1,052

6,250

6,104

369,322

2,048

859,035

1,049

7,894.070

229

43,497

2,036

137,559

986

549,093

6,092

4,007,348

2,013

10,534,334

1,034

163,798,871

343

43,567

1,624

127,825

986

542,845

5,432

3,638,026

1.700

9,675.298

815

155.904,801

1,371

7,679

2.150

2,751

1,841

104.819

3,771

79,886

1,592

97,161

1.172

1,166,597

1,143

16.313

2.013

72,585

1,709

193,855

3.168

225.780

1,360

583,675

1,036

4,076,789

1,028

8,634

1.395

69,834

1,118

89,036

2,666

145,894

1,196

486,513

~946

2.910,193~

Total

Under

$100.000

$100.000

under 2

$500.000

t2)

$6W'000

.. .under

Charities and Other Tax-Exempt Organizations, 1991

Table l.--Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income

Statement and Balance Sheet Items, by Asset Size--Continued

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Asset size

Item

Total

(1)

Total revenue (continued):

Net income (loss), fundraising:

Number of returns ..............................................................

28.148

Amount..............................................................................

1,442,424

Gross revenue:

Number of returns..........................................................

28,543

Amount ..........................................................................

3,040,483

Direct expenses:

Number of returns..........................................................

24,191

Amount ..........................................................................

1,598,061

Gross profit (loss), sales of Inventory:

Number of returns..............................................................

15,840

Amount ..............................................................................

2,884,751

Gross sales minus returns and allowances:

Number of returns ..........................................................

15,894

Amount ..........................................................................

6,538,512

Cost of goods sold:

Number of returns ..........................................................

14,344

Amount .........................................................................

3,653,763

Other revenue:

Number of returns ..............................................................

45,085

Amount .............................................................................. 14,442,842

Total expenses:

Number of returns ................................................................

118,270

Amount ................................................................................ 457,403,966

Program services:

Number of returns..............................................................

114,134

Amount.............................................................................. 394,805,045

Management and general:

Number of returns..............................................................

98,524

Amount .............................................................................. 57,538,750

Fundraising:

Number of returns..............................................................

34,354

Amount

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

3,992,880

Payments to affiliates:

Number of returns..............................................................

4.475

Amount..............................................................................

1,067,280

Excess (deficit) of revenue over expenses:

Number of returns ............................................................

118,116

Amount .............................................................................

32~M,708

1

Under 1.2

$100.000

$100,000

under

S500.000 2

$500,000

,. under

000.000

$1,000,000

0.000.

under

000

$10,000,000

under

SW.000.000

$50,000,000

or

more

(2)

(3)

(4)

(5)

(6)

(7)

10,764

278,708

9,056

236,413

3,059

153,586

4,429

519.231

606

153,247

234

101,239

10,764

825,449

9,307

534,412

3,059

280.680

4,500

862,045

654

317,274

258

220,622

9,370

546,741

7,455

298,002

2,731

127,094

3.813

342,814

582

164,027

241

119,383

3,657

102,820

5,362

136,669

1,906

140,737

3,892

602,412

659

548,005

374

1,354,108

3.657

197,414

5,466

411,664

1,841

333,105

3,898

1,528.257

657

1.361.377

375

2.706,694

3,314

94,594

4,826

274,994

1,841

192,370

3.389

925,846

617

813,373

358

1,352,587

9,027

69,117

13,106

174,361

5,863

88.276

12,022

1.285,447

3.293

1,506.625

1,774

11,319.016

35~=

6,452,979

34,715

12,452,119

14,401

10,156,M

25,155

61 AW,902

5,242

74AM,153

2,394

292,516,042

33,990

5,276,157

33.686

10,320,466

13,678

8,464,034

25,341

51,425.917

5,097

61,978,381

2,342

257,340,090

27,249

1,032,438

29,180

1,914,351

12,143

1,505,910

23,000

8,896,952

4,757

11.158,840

2,195

33,030,260

8,479

129,889

9.103

187,489

5,222

177,041

8.602

970,829

2.014

967.582

934

1,560,051

686

14,488

1,692

29,810

526

9.785

1,258

109,204

202

318,351

'I'll

585,641

35,019

101,070

1

34AM

650,636

1

14,335

864,926

1

25-)W

3,715,733,

1

5,232

4,913,320

1

Z397

22~M,022

I Includes returns with zero assets or assets not reported. Estimates in this column should be used with caution because of the small number of sample returns on which they are based.

2 Includes organizations vAth end-of-year total assets less than $250,OOD and gross receipts less than $100.000 not filing a Form 990EZ.

NOTES: Nonprofit charitable organizations exclude private foundations and most religious organizations. Detail may not add to totals because of rounding and processing tolerances.

39

Charities and Other Tax-Exempt Organizations, 1991

Table 2.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

.501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section

[AD figures are estimates based on sarriples--money amounts are in tho

ands of dollars]

Organizations tsx-exempt under Internal Revenue Code section-

Item

501(c)(4)

501(c)(5)

501(c)(6)

501 (c)(7)

501(c)(8)

501(c)(9)

L31

U4

L5)

L6)

M

17,307

21,000,472

12,221

9,873,4T7

6,326

9,079

32,859,740

37,349.=

0)

U2

118,805

15,189

Total --set ................................................................................ 776,119,819

Cash:

92,383

Number of returns ................................................................

14.114.448

Amount .................................................................................

Savings and temporarv cash investments:

62.233

Number of returns ................................................................

60,969,958

Amount.................................................................................

Accounts receivable (net):

56,816

Number of returns.................................................................

Amount.................................................................................

57.050.453

Pledges receivable (not):

7,744

Number of returns................................................................

Amount.................................................................................

6,548.252

Grants receivable:

12.845

Number of returns.................................................................

Amount.................................................................................

4,248.611

directors,

trustees,

and

Receivables due from officers,

kev emplovees:

_-Number.of returns............................. _ ................................

3.053

612,305

Amount .................................................................................

Other notes and loans receivable:

14,814

Number of returns ................................................................

Amount .................................................................................

20.070,675

Inventories for sale or use:

24,211

Number of returns ................................................................

5,309.472

Amount................................................................................

Prepaidexpenses anddeferred charges:_

51.962

Number of returns ................................................................

7.007.829

Amount................................................................................

Investments in securities:

25,580

Number of returns................................................................

252,923,503

Amount.....................

Investments in land, btAi~-'~s*,**a"n-d e'q""u' Ip*'m

'* *e"n**t Win"u*s ..........

accumulated depreciation:

19,021

Number of returns................................................... I..............

Arnount............................................................... : .................

18.859.511

Other Investments:

10.148

Number of returns................................................................

66.396.023

Amount.................................................................................

Land, bijildings, and equipment minus accumulated

depredation:

71,802

Number of returns .................................:..............................

Amount................................................................................. 216.324.719

Other assets:

41,300

Number of returns .................................................................

Amount .................................................................................

45.694,058

365,378,715

Total Itablittles .............................................................................

Accounts Pavable:

82,383

Number of returns .................................................................

63.826.331

Amount .................................................................................

Grants pavable:

4,701

Number of returns ................................................................

Amount .................................................................................

3.421.531

Support and revenue designated for future periods:

21.282

Number of returns ................................................................

11.920.773

Amount.................................................................................

Loans from officers, directDrs, trustees. and keV emplovees:

4.656

Number of returns.................................................................

520,877

Amount.................................................................................

Wrtgages and other notes pavable:

.

.

42.702

Number of returns................................................................

148.947.271

Amount.................................................................................

Other liabilities:

36,881

Number of returns.................................................................

Amount................................................................................. 136.741.934

37,127=

13,962

14,907ASS

11,855

1.193.144

11.481

889.676

13.640

859.523

10289

373,670

5.485

223.235

4.880

912.331

10.903

5,032,139

10.165

3,643,860

142W

5,522,247

8,772

870.791

4.183

775,579

6.450

9,124,449

3.399

2,153.679

4.002

508.569

6,873

1.917.2D8

5,431

655.942

1.190

53.515

4.433

3,412.519

69

85,434

66

13,858

152

128,587

122

4,701

73

2.680

44

14.472

245

8D.402

3D

2.928

188

46.147

8

418

18'

1,799

113

49,198

-163-58,574

135

5,887

381

5,997

107

1,922

638

7.103.327

956

3DO.473

1,350

375.481

491

96.673

352

808,174

232

83.958

2,561

112.604

888

17.246

1,922

130232

5,679

120,074

3,704

33.272

54

10.801

3.310

211,009

2.640

97,499

6,118

309.405

4.712110.046

1.089

12.829

-2.214

127.798

1.449

8,463,010

2.131

5,551,460

2.414

7,258,636

837

262,550

1.765

16,528.888

2.415

18,796.994

2,748

1.857,860

2.142

359.489

2.493

348.563

2,084

914.243

810

505,690

181

50.595

578

2.672.536

1.073

852.886

1.431

813.603

295

69.857

340

4.410.910

638

2.181,184

6,210

4.443,284

8,187

2,289,929

8,264

2.371.783

7,235

6.169.551

4.158

1.337.268

1,303

727.732

3,364

3.660.314

26=,014

3.564

373.729

Z562,537

4,255

913,060

12,524,122

3,014

223.038

3,098,461

2,166

8.165,700

27~M,535

2,356

1.843,377

13=,132

5,847

5.121.353

6.803

930,059

10,032

1.693.957

6,874

593.314

4.032

241,871

5,018

5.329.254

408

92,813

24

4.134

106

36.787

98

24.387

53

26.829

41

46.442

822

495.393

455

106.327

2.810

917.389

956

111.703

624

39.309

292

229.801

101

13.162

29

3,965

124

2.147

81

18,862

-

-

3,801

10,992,585

2.115

747.470

2,801

1,356,539

4.648

1.812,642

2.207

210,382

162

204,773

2,989

9.636.706

3,287

770,582

5,435

8,517.302

3.732

537,556

2,354

27,055.144

2,818

7.461.861

Number of returns..............................................................

Footnotes at end of table.

40

501 (c)(3)

48__

193

51

13.926-1-

Charities and Other Tax-Exempt Organizations, 1991

Table 2.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section-Continued

[Ali figures are estimates based on sarnples-money amounts are in thousands of dollars]

Organizations tax-exempt under Internal Revenue Code sectionItem

Total fund balance

of

or not worth:

N mber

returns..................................................................

Amount....................................................................................

ul

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 .............................................................................

Government grants:

Number of returns ............................................................

Amount .............................................................................

Program service revenue:

Number of returns................................................................

Amount .................................................................................

Membership dues and assessments:

Number of returns................................................................

Amount .................................................................................

Interest on savings and temporary cash investments:

Number of returns .........................................

....

Amount .................................................................................

......................*

Dividends and interest from securities:

Number of returns ................................................................

Amount .................................................................................

Net rental income (loss):

Number of returns ................................................................

Amount ................................................................................

Gross rents:

Number of returns ............................................................

Amount............................................................................

Rental expenses:

Number of returns ............................................................

Amount............................................................................

Other investment income:

Number of returns ................................................................

Amount .................................................................................

Total gain (loss) from sales of assets:

Number of returns ................................................................

Amount.................................................................................

Gain (loss), sales of securities:

Number of returns ............................................................

Amount.............................................................................

Gross amount from sales:

Number of returns........................................................

Amount.........................................................................

Cost or other basis and sales expense:

Number of returns........................................................

Amount.........................................................................

Gain (loss), sales of other assets:

Number of returns ............................................................

Amount.............................................................................

Gross amount from sales:

Number of returns........................................................

Amount.........................................................................

Cost or other basis and sales expense:

Number of returns........................................................

Amount..................

............

Footnotes at end of table.

501(c)(3)1

501(c)(4)

5011(c)(5)

501(c)(6)

501(c)(7)

501 (c)(8)

501 (c)(9)

(1

(2)

(3)

(4)

(5)

(6)

(7)

118,195

410,741,110

14,912

10,775,312

l3A85

12,344,954

17~M

8,476,365

12.158

6,775,015

6,325

5,286,203

8,308

24,077,201

118,804

489,694.667

15,189

21,073,413

13,962

12,$09,877

17,307

19,401.429

12,221

6,220,963

6,326

8,011,117

9,079

56,142,160

99.860

86.778,075

7.583

2,690,288

1.797

348,925

3,751

1.081,699

2,159

39~M

3.578

88.077

357

2,530.3D4

90,207

40.282.952

6,621

1.872.865

1,478

132.610

2,622

423.085

1,952

25.429

3,414

58.614

257

2.301.264

26.099

7,717,705

1,246

169.737

161

66.343

646

97.370

418

13.160

305

28.598

15

112.647

39.424

38,775,424

2.385

647.693

446

149,973

1,075

561.243

8

708

3

864

93

116.393

72.270

344,080.530

6.079

13,129.189

3.977

2,931,723

11.181

8,059,653

7.111

1,127,379

2.835

6,893,759

7.647

47.726,945

25.911

5,051,3a5

8.831

2.088,500

12.624

7,517,393

15,819

8,052,943

10,713

3,628.559

5.959

513,677

1,000

2,492,664

94,771

6.162.497

12,733

474.401

12,890

430.348

15,943

504,119

10,599

64.009

5,339

64.676

7,340

785,922

23,024

13,997,664

1,529

648.039

1,610

255.933

1,869

329.067

723

15,952

982

175.161

2,059

1.106.852

17,757

1.061.884

2,687

205.898

3,074

30.435

1.887

20,143

2,711

37,124

1,694

23.482

108

1.231

17.8T7

2.522.776

2.689

341,953

3.132

118,106

1.960

94,601

2.777

87,273

1.694

55,485

ill

18,568

6.881

1,460,893

1.302

136,055

1.291

87,671

978

74,458

1,434

50,149

670

32,002

66

17,337

4.628

3,197.371

405

183,974

423

25.791

507

26.583

264

5.334

93

5.304

699

118.985

22.153

10.597.235

1,061

137.500

1.430

69.181

1.701

104.328

998

12.526

581

-93,891

1,606

408.836

12,518

9.138.342

348

124,931

488

55.947

529

92,325

227

2.450

333

18.956

1.528

404.247

12,389

179.070.702

351

11.810,829

570

3.785.250

529

3.884.188

228

51.420

331

347.040

1.695

41.771.722

10,900

169,932.361

325

11,685,898

527

3,729,303

506

3.791,863

199

48,970

299

328.084

1,657

41.367,475

11.897

1.458.892

T78

12.569

1.033

13233

1.265

12.003

789

10.076

265

-112.847

141

4.589

10.429

5.168.997

751

205,175

1,043

47.333

1.106

85.578

766

23.524

270

24.843

143

642,380

8.349

1710-l(A

1

415

192606

1

657

34098

1

957

73575

1

463

13,448

1

149

137,690

1

103

637,791

41

Charities and Other Tax-Exempt Organizations, 1991

Table 2.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections,

5011(c)(3)-(9): Selected Income Statement and. Balance Sheet Items, by Code Section--Continued,,

[All figures are estimates based on samples-money amounts are in thousands of dollanq

Organizations tax-exempt under Internal Revenue Code sectionttern

Total Revenue (continued):

Not income (loss), fundralsing:

Number of returns .................................... :......................

Amount ................................................................................. 1

Gross revenue:

Number of returns ..............................................................

Amount .............................................................................

Direct expenses:

Number of returns .............................................................

Amount .............................................................................

Gross profit (loss), sales of inventories:

Number of returns................................................................

Amount.......... ......................................................................

Gross sales minus returns and allowances:

Number of returns

:................. : ... : ......................

Amount........................................................... .................

Cost of goods sold:

Number of returns.............................................................

................

Amount...................................................

Other revenue'

Number of returns....................: ............................................

- -Amount....................................

............................................

Total expenses:

Number of returns...................................................................

Amount............................ .....................................................

Pmqram services:

Number of returns ................................................................

Amount .................................................................................

Management and general:

....... ............ .........

- Number of returns ...................... .....

Amount ........................... ......................................................

Fundraisinq:

Number of returns ................................................................

Amount .................................................................................

Pavments to affiliates:

Number of returns .................................................................

Amount .................................................................................

.

Excess (deficit) of revenue over expenses:

501(c)(3)1

501 (c)(4)

501(c)(5)

501(c)(6)

501(c)(7)

501 (c)(8)

501(c)(9)

11)

12)

U

3

L4)

t5)

(6)

0

28.148

1,442,424

5.690

161,141

739

23.157

2.565

89,672

1.379

25,862

2,171

118,020

72

2,712

28.543

3.040.483

5.695

800.377

805

95,529

2,569

262.666

1.380

76,021

2,171

311.263

72

7.056

24.191

1.598,061

5,383

639.230

669

72.372

2,345

172,994

1,234

50.159

1,7115

193.244

72

4,344

15,840

2.884.751

2,948

229,091

1.140

27,602

1,571

92.799

5,704

1,084,528

2,415

150.938

32

4.617

15.894

6.538,612

2,948

754.103

1.204

53.817

1.584

259.805

5.695

2,297,382

2.402

379.179

33

M.549

14.344

3.653.763

2,745

625.013

1.021

26216

1.304

167,006

5.574

1.212.853

2.346

228.241

32

65.932

5,086

4,125,383-

6.893

649,384-

8.155

1,040,423-

4.416

180,392-

2.072

-71,909--

1.686

_90.092-

45,085

.

118,270

467,493,966

14,717

19,772,362

114.134

394,805,045

13,525

16,958.9W

98.524

57,538.750

- -10.9W 2.597,697

34,354

3.992.880

1.989

167.627

4,475

1.067.280.

1,896

48,042

118,116

14,959

Number of returns ................................

1,301,051

Amount ........................................................... ...................

32-NA.708

'Excludes private foundations and most religious organizations.

2 Not required to be reported.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

42

13,869

12,068,121

1

17~M

18,429,089

12,170

5,990,537

6,298

7,856,1961

9,045

.54,811,142

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

.(2)

(2)

(2)

(2)

(2)

(2)

(2)

7,776

1.317.610

1,138

287,873

13,885

241.756

17~m

972,337

12,147

230,425

2,124

31.722-

58

4.847

6,326

1154ASS

8,304

1.331.018

Charities and Other Tax-Exempt Organizations, 1991

Table 3.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Total Functional Expenditures, by Code Section

[All figures are estimates based on samples-money amounts are In thousands of dollars]

Organizations tax-exempt under Internal Revenue Code section-

ktem

501 (c)(3)

501(c)(4)

ti)

t2)

118,805

Number of returns........................................

15,189

Total tunctional expenditures:

118,089

Number of returns...........................................

14,717

456,271,971

AmounL ............................................................

19,724,313

Grants and allocations:

31,109

Number of returns ..........................................

4,224

21,935,961

Amount ..........................................................

1,519,011

Specific assistance to individuals:

10,654

Number of returns ..........................................

1,079

25,881,285

Amount ..........................................................

733,178

Benefits paid to or for members:

3,741

Number of returns .........................................

1,343

2,368,086

Amount ..........................................................

6,322,444

Compensation of officers or directors:

36.003

Number of returns ..........................................

2,910

4,032,738

Amount..........................................................

141,553

Other salaries and wages:

85,894

Number of returns ..........................................

6,140

157,114,683

Amount ..........................................................

1,926,382

Pension plan contributions:

23,348

Number of returns ..........................................

965

4,498,950

Amount..........................................................

86,117

Other employee benefits:

57.967

Number of returns ..........................................

2.386

18,726,922

Amount..........................................................

281,801

Payroll taxes:

76,485

Number of returns ..........................................

5,271

10,740,449

Amount ..........................................................

143,423

Accounting few:

78,021

Number of returns ..........................................

8,224

967,535

Amount..........................................................

41,168

Legal fees:

33.393

Number of returns .........................................

3,016

1,119.438

Amount ..........................................................

64,538

supplies:

95,358

Number of returns ..........................................

11,156

36,427,672

Amount ..........................................................

206,982

Telephone:

85,122

Number of returns ..........................................

8,160

2.182,843

Amount ..........................................................

74,354

Postage and shipping:

72,730

Number of returns .........................................

7,728

1,982,540

Amount ..........................................................

205,352

Occupancy:

83,778

8,956

Number of returns ..........................................

11,865,763

Amount ..........................................................

406.326

Equipment rental and maintenance:

63,952

Number of returns ..........................................

6,173

5.866,504

Amount..........................................................

124,518

Printing and publications:

73,903

Number of returns ..........................................

6,817

4,553,627

Amount..........................................................

273,495

Travel:

69.221

Number of returns..........................................

3.856

3,273.794

Amount..........................................................

103,927

Conferences, conventions, and meetings:

53,320

Number of retums~ ........................................

6,704

1,352,005

Amount..........................................................

107,567

Interest:

45,047

Number of returns.........................................

3,833

9,549,966

1,008.977

Amount..........................................................

Depreciation and depletion:

74,4154

Number of returns..........................................

5,773

17,057,126

Amount..........................................................

294.596

Other expenses:

114,640

14,133

Number of returns.........................................

114.600,858

Amount.....................

5,648,069

Excludes private foundations and most religious organizations.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

501(c)(5)

Q

501(c)(6)

501(c)(7)

501 (CI(8)

t4l

LS)

N

13,952

17,307

12,221

6,326

9,079

13,869

10,750,512

117~2%

18,141,218

12,170

S,gT7,960

6,2115

7,825,238

9,045

54.806,M

3,495

109,398

3,947

447,653

1,054

6,556

3,063

128,423

268

812,038

701

41,978

370

23,710

184

697

759

16,810

210

498,128

4,901

1,755,777

696

819,832

777

28,174

967

5,236,709

7.640

45,936,117

10,320

925,511

6,994

617,441

1,227

35,545

3.461

62,806

1,788

168,284

10,703

2,357,664

10,966

3,034,038

7,505

1,930,154

4,028

513,883

1,401

570,704

4,977

275,141

4.2DI

189,564

652

19,051

153

58,088

731

98,030

5,680

362.326

7,322

464,929

2,954

145,455

619

142,342

1.256

865.863

11,328

338,597

10,510

265,720

7,000

259,175

4,080

73,748

1,839

67,567

9.011

63,381

13,482

70,116

7,156

34,784

3.311

17,708

4,627

68,711

6.184

240,517

7,582

339,274

1,944

13,783

928

13-506

3.266

74,903

9.586

119,060

13,347

185,650

8,979

225.744

5,292

41,974

2,118

54,815

9,255

97,078

13,950

150,084

8,538

49,603

3,921

26,606

1,573

16,488

6,927

87.519

13,849

278,397

6,353

30,605

3,887

20,866

2,057

38,499

9,327

291,801

11,456

562,749

9,410

639,855

4,791

152,160

1,470

64,627

5,030

66.966

7,940

166,611

6,380

196,070

2,603

34,880

780

23,643

5.815

171,981

14,137

676.774

6,131

65,447

4,352

46,537

2,178

33,080

6.177

265.928

10,713

421,804

1,890

17,937

1,067

25,185

741

19,488

9,198

225,972

14,533

969,269

3,019

53.094

4,Z79

42,616

2,133

15,313

2,566

43,166

3,691

992M

4.651

136,325

2,035

21,677

319

21,386

6,816

152,471

9,456

294,912

6,897

442,839

2,415

68,058

1,441

75,108

13.774

2,743,621

16,934

8-057-856

12,054

16-45884

6,172

1,079,363

7.819

5.282,302

501(c)(9)

(7)

43

Charities and Other Tax-Exempt Organizations, 1991

Table 4.-Form 990EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(p)(3)-(9)

Selected Income Statement and Balance Sheet Items, by Code Section

JAM fgures are estimates based an sarnples-money amounts are in thousands of dollars]

Organizations tax-exerript under internal Revenue Code sectionItem

Number of returns..............................................

Total assets............................................................

Cash, savings, and investments:

Number of returns............................................

Amount.............................................................

Land and buildings:

Number of returns............................................

Amount.............................................................

Other assets:

Number of returns............................................

Amount.............................................................

Total Habliftles:

Number of returns...............................................

Amount.................................................................

Total fund balance or not worth:

Number of returns ................................................

Amount................................................................

Total revenue:

Number of returns...............................................

-Amount."... ......... . ........

......... .....

Contributions, gifts, and grants:

Number of returns

Amount.... 7 .................................................

Program service revenue:,

Number of returns.............................................

Amount.... : ........................................................

PyesandasRessnents:_

Number of returns................: ............................

Amount.............................................................

Investment income:

Number of returns.............................................

Amount.............................................................

Gain (loss) from sales of assetv.

Number of returns ............................................

Amount : ........................................................

Gross amount from sales of assets:

Number of returns........................................

Amount.............. : .........................................

Cost or other basis arxi sales expense:

Number of returns.......................................

Amount........................................................

Net income (loss), fundraising:

Number of returns ............................................

Amount ................................. : ...........................

Gross revenue:

Number of returns.......................................

Amount.........................................................

Direct expenses:

Number of returns.......................................

Amount ; ...................................................

Gross profit (loss), sales of inventories:

Number of returns ............................................

Amount .............................................................

Gross sales minus returns and allowances:

Number of returns........................................

Amount........................................................

Cost of goods sold:

Number of returns........................................

I

Amount...................... ..................................

Other revenue:

Number of returns ............................................

Amount .............................................................

Footnotes at end of table.

44

501 (c)(3) I

501(c)(4)

501 (c)(5)

501(c)(6)

601(c)(7)

501(c)(8)

501(c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

30,739

1,351,782

7,624

333,297

6,352

316,690

SX6

207.347

3,891

233,691

1,786

115.155

786

25,158

30,053

$98,591

.7,558

229,747

6,286

255,107

5,510

19Z640,

3,760

93,490

1,786

73_5a4

720

20.312

5,485

286,927

1,459

79,591

1,524

48,759

290

8,682

1.767

117,641

561

43,306

13,027

166,263

1,637

23,959

2,301

12,826

1,562

6,024

1,393

22-560

664

.1,685

65

4,846

11,427

226,905

1,571

-2%M

1,730

30,129

973

10,002

1,431

30.833

496

5,978

65

86

30,739

1,124,875

7,624

303,301

6,352

286,562

5,576

197,346

3,891

202,855

1,786

109,177

7W

25,072

5,576

-262,246

3,891

-18%083-

30,739

7,558

6,352

--279,5W~ - ---321,559- -

1,786

--69,183

786

-49,039- - -

25,939

685,538

3,957

41,146

935

5,901

1,862

30,918-

898

7,897

1,085

10,322

131

10,112

14,512

366,648

1,936

48,379

1,319

23,000

3,293

78,974

1,234

34,243

355

12,384

458

26298

11,541

137,110

5,894

98,867

5,978

255,409

5,117

121,560

3,638

101,603

1,562

24.653

.262

9,629

23,654

44,250

6,089

11,865

5,351

12,081

4,593

9,267

3.021

6,8D7

1,3D9

4.161

786

.982

1,143

933

318

1,758

252

-90

65

51

159

1,328

122

:767

-

1,257

5,376

290,

2,614

187

1,309

65

51

159

3,278

122

1,482

571

4,443

224

856

187

1,399

131

1,950

56

716

-

10,970

82,531

4,640

51,770

617

5,659

1,703

11,659

1,094

4,678

767

9,778

65

758

11.084

197.882

4,T71

132,240

617

14,049

1,703

33,099

1,094

25,054

76~

26,594

65

2,386

9.484

115,350

4,378

80,469

486

8,390

1,637

21.439

1,066

20,376

711

16,816

65

1,628

5,828

52,404

1.394

12,850

589

3,341

786

1,495

1,272

14.430

318

2,3D8

65

65

6,056

116,451

1,394

33,413

655

7,202

786

2,362

1,272

32,518

318

7,043

65

118

5,485

84,046

1,366

20,562

589

3,861

524

867

1.2D6

18,088

318

4,735

8,113

42,574

2,797

12,920

3,237

16257

2,320

8,320

1,515

9,100

374

4.811

262

1,195

Charities and Other Tax-Exempt Organizations, 1991

Table 4.-Form 990EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501 (c)(3)-(9)

Selected Income Statement and Balance Sheet Items, by Code Section-Continued

IAjl figures are estimates based on samples-money amounts are in thousands of dollars]

Organizations tax-exempt under Internal Revenue Code sectioaItem

501 (c)(3)

501 (c)(4)

501 (c)(5)

501 (c)(6)

501 (c)(7)

501 (c)(8)

501 (c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

6,352

307,779

5,576

251,765

3,825

172,326

1,786

69,530

706

43,774

2,704

37,687

2,217

11,2W

776

7,765

1,347

15,691

65

Soo

2,180

24,743

552

12,249

963

8.239

776

13,132

589

30,622

5,257

73,507

2,011

26.205

1,618

25,355

626

3,032

262

3,637

3,892

15,675

3,817

29,637

1,664

6,353

729

833

393

1,558

3,751

116,311

2,638

11,182

3,142

52,729

1,038

11,306

131

1.242

4,874

15,610

4,500

32,648

2,693

5,820

1,403

3,111

327

704

5,893

24,245

5,314

128,635

3,376

66,066

1,627

22.430

589

5,503

6,352

13,781

5,576

10,480

3,891

7,757

1.786

~352

786

5.264

Total expenses:

30,739

7,427

Number of returns ...............................................

256,984

Amount. ...............................................................

1,334,897

Grants paid:

4,369

Number of returns .............................................

10,170

Amount.............................................................

127,572

53,833

Benefits paid to or for members:

1,828

1,141

Number of returns .........................I ....................

Amount.............................................................

8,803

18,906

Salaries and compensation:

13,027

1,646

Number of returns .............................................

24,787

322,110

Amount .............................................................

Professional fees:

18,397

2,638

Number of returns .............................................

10,998

Amount .............................................................

135,621

Occupancy. rent, and utilities:

19,312

3,049

Number of returns.............................................

146,538

24,1

Amount .............................................................

Printing, publications, and postage:

25,596

5,790

Number of returns.............................................

10,867

105.771

Amount.............................................................

Other expenses:

29,025

6,941

Number of returns.............................................

113,442

Amount.............................................................

488,480

Excess (deficit) of revenue over expenses:

7,558

Number of returns .............................................

30.396

76.116

22.574

Amount................................

most***'*

religious1 organizations.

'Excludes private foundations and

*.............

NOTE: Detail may not add to tDtals because of rounding and processing tolerances.

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