Nonprofit Charitable Organizations, 2009
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Nonprofit Charitable Organizations, 2009
by Paul Arnsberger
onprofit charitable organizations exempt from
income tax under Internal Revenue Code (IRC) section 501(c)(3) filed 320,791 Forms 990 and 990-EZ
for Tax Year 2009, a slight increase from 2008. These
organizations held $2.70 trillion in assets, an increase in
real terms of 6 percent from the previous year.1 They also
reported 6 percent more in total revenue ($1.48 trillion),
nearly three-fourths of which ($1.09 trillion) came from
program services (Figure A).2
Nonprofit charitable organizations that operated hospitals filed 2,642 Forms 990 for Tax Year 2009. These organizations reported $774.2 billion in assets and $634.2
billion in revenue. The $597.7 billion in program service
revenue reported by nonprofit hospital organizations represents over half of all program service revenue earned
by the nonprofit sector for Tax Year 2009.
The statistics for charities and other tax-exempt
organizations reported in this article are based on data
compiled from Form 990, Return of Organization Exempt
from Income Tax, and Form 990-EZ, the short form version of this information return. For Tax Year 2009, the
latter form could be completed by certain organizations
with end-of-year assets less than $1.25 million and gross
receipts less than $500,000.3 Slightly fewer than half of
the nonprofit filing population completed this short form,
which includes condensed income statement and balance
sheet information.4
N
Charitable Organizations Tax-Exempt Under
IRC Section 501(c)(3)
In order to qualify for tax-exempt status, an organization
must show that its purpose serves the public good, as opposed to a private interest. The activities of a nonprofit
organization are limited in that they must further one
or more of the purposes for which the organization was
granted tax-exempt status. Organizations that are exempt
Paul Arnsberger is a statistician with the Special Studies
Special Projects Section. This article was prepared under
the direction of Melissa Ludlum, Chief.
Figure A
Nonprofit Charitable Organizations, Selected
Financial Data, Tax Years 2008–2009
[All figures are estimates based on samples—money amounts are in millions of
constant 2009 dollars]
Item
Number of returns
Form 990
Form 990-EZ
Total assets
Total liabilities
Net assets
Total revenue
Program service revenue
Contributions, gifts, and grants [2]
Investment income [3]
Other
Total expenses
Excess of revenue over expenses
2009
Percentage
change
(1)
(2)
(3)
315,184
148,821
166,363
2,547,843
1,097,951
1,449,893
1,392,825
1,048,977
325,417
25,844
-7,413
1,411,112
-18,286
320,791
162,421
158,370
2,697,073
1,132,923
1,564,150
1,481,103
1,085,889
327,399
26,941
40,874
1,433,908
47,195
2008 [1]
1.8
9.1
-4.8
5.9
3.2
7.9
6.3
3.5
0.6
4.2
[4]
1.6
[4]
[1] Dollar values were adjusted for inflation using the 2005 chain-type price index for
Gross Domestic Product (GDP) as reported by the U.S. Department of Commerce,
Bureau of Economic Analysis. Inflation-adjusted amounts were calculated in 2009
constant dollars.
[2] Includes membership dues.
[3] Includes "investment income" and "tax-exempt bond proceeds" from Form 990 and
"investment income" from Form 990-EZ.
[4] Percentage change cannot be calculated.
NOTES: Data are from both Forms 990 and 990-EZ for nonprofit charitable
organizations that are tax exempt under Internal Revenue Code section 501(c)(3) and
exclude private foundations, most organizations with receipts less than $25,000, as
well as most churches, and certain other types of religious organizations. Detail may
not add to totals because of rounding.
under IRC section 501(c)(3) are those whose purposes
are religious, charitable, scientific, literary, or educational. In practice, these categories cover a broad range
of activities. Examples of the varied exempt purposes of
these charitable organizations include nonprofit hospitals,
youth organizations, community foundations, schools,
service organizations, museums, low-income housing,
and environmental preservation groups. These organizations may not allow net earnings to inure to the benefit of a shareholder or individual. Activities attempting
Dollar values were adjusted for inflation using the 2005 chain-type price index for Gross Domestic Product (GDP) as reported by the U.S. Department of Commerce, Bureau
of Economic Analysis. Inflation-adjusted money amounts were calculated in 2009 constant dollars and are referred to in this article as “constant dollars” or “real dollars.”
1
The statistics in this article exclude private foundations, most organizations with receipts totaling less than $25,000, as well as most churches and certain other types of
religious organizations. While the article focuses on organizations exempt under Internal Revenue Code section 501(c)(3), SOI also collects data on organizations exempt under
sections 501(c)(4) through (c)(9). Data from these organizations can be found in Tables 2, 3, and 4 at the end of this article. Additional tax-exempt organizations are described
under sections 501(c)(1), (2), and (10) through (27). Because they constitute a small proportion of fi nancial activity for the nonprofit sector, SOI does not collect data for these
organizations.
2
3 The Form 990-EZ fi ling threshold was revised each year between 2008 and 2010. For Tax Year 2008, most organizations with assets less than $2.5 million and gross receipts
less than $1,000,000 were permitted to file the Form 990-EZ. For Tax Year 2010, only organizations with assets less than $500,000 and gross receipts less than $200,000 were
eligible to file the Form 990-EZ. For all tax years, certain organizations that fell below the Form 990 filing threshold were still required to file the long form due to activities
in which they engaged during the year.
Unless otherwise indicated, data presented in this article are from both Form 990 and Form 990-EZ filers. The tables at the end of the article present data by type of form.
Detailed data for Form 990 filers are provided in Tables 1, 2, and 3. Form 990-EZ data are found in Table 4.
4
169
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
to influence legislation cannot be a substantial part of
an organization’s activities, and the organization may
not intervene in a political campaign on behalf of, or in
opposition to, any candidate.5 Generally, a donor’s contribution to one of these organizations is deductible for
income tax purposes.
Of the 1,238,201 active organizations recognized
by the Internal Revenue Service (IRS) under IRC section 501(c)(3), some 320,791 filed Form 990 or 990-EZ
returns for Tax Year 2009.6 Certain nonprofit charitable
organizations were not required to file either Form 990 or
990-EZ; these included churches and certain other religious organizations, as well as organizations with annual
gross receipts totaling less than $25,000.7 Nonprofit
private foundations, which are also tax exempt under
section 501(c)(3) (and included in the 1,238,201 figure
above), are required to file Form 990-PF, Return of Private
Foundation.8
Financial Highlights and Characteristics
In Tax Year 2009, the nonprofit sector began to rebound
from fi nancial losses resulting from the recession that
persisted through Tax Year 2008. Charitable organizations exempt under IRC section 501(c)(3) reported increases in each of the major asset categories in Tax Year
2009, however total assets ($2.70 trillion) and total revenue ($1.48 trillion) remained slightly below pre-recession, Tax Year 2007 levels when adjusted for inflation.
With total liabilities and total expenses increasing each
of the past 2 years, to $1.13 trillion and $1.43 trillion,
respectively, total net assets and total excess (of revenue
over expenses) remained far below pre-recession levels.
Between Tax Years 2008 and 2009, program service
revenue, the major source of revenue for nonprofit charitable organizations continued its long trend of growth,
increasing 4 percent in real terms to $1.09 trillion. This
revenue includes fees collected by organizations in support of their tax-exempt purposes, such as tuition; hospital patient charges (including Medicare and Medicaid
payments); and admission fees collected by museums,
performing arts groups, and community organizations.
Although 41 percent of the returns filed by section
501(c)(3) organizations for 2009 were filed by small organizations, defined to be those organizations with assets
less than $100,000, these organizations collectively held
just 0.2 percent of total assets and reported 1 percent of
total revenue (Figure B). In comparison, large organizations, defined to be those organizations with assets of $10
million or more, represented just over 6 percent of the
returns filed but accounted for 91 percent of total asset
holdings and nearly 85 percent of total revenue reported.
Figure C illustrates the types of revenue reported
by organizations of different sizes. Organizations with
assets over $10 million received 78 percent of their total
revenue from program service revenue while only 18 percent came from contributions gifts and grants. In contrast,
Figure B
Nonprofit Charitable Organizations, by Asset Size, Tax Year 2009
[All figures are estimates based on samples—money amounts are in millions of dollars]
Returns
Asset size
Number
Total
Under $100,000 [1]
$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
(1)
320,791
132,800
77,786
28,875
61,239
13,867
6,226
Total assets
Percentage
of total
(2)
100.0
41.4
24.2
9.0
19.1
4.3
1.9
Amount
(3)
2,697,073
4,505
19,222
20,890
200,652
295,571
2,156,233
Total revenue
Percentage
of total
(4)
100.0
0.2
0.7
0.8
7.4
11.0
79.9
Amount
(5)
1,481,103
15,775
28,915
16,410
165,746
196,820
1,057,436
Percentage
of total
(6)
100.0
1.1
2.0
1.1
11.2
13.3
71.4
[1] Includes returns with zero assets or assets not reported.
NOTES: Data are from Forms 990 and 990-EZ for nonprofit charitable organizations tax exempt under Internal Revenue Code section 501(c)(3) and exclude private foundations,
most organizations with receipts less than $25,000, as well as most churches, and certain types of religious organizations. Detail may not add to totals because of rounding.
For more information on the requirements for tax exemption under section 501(c)(3) and other IRC sections, see Internal Revenue Service Publication 557, Tax Exempt Status
for Your Organization.
5
6 Data presented in this article are from Tax Year 2009 Forms 990 and 990-EZ fi led in Calendar Years 2010 and 2011. The total number of nonprofit charitable organizations,
including those not required to file Form 990 or Form 990-EZ, is based on data obtained from the 2010 IRS Data Book Table 25 for Fiscal Year 2009.
The $25,000 filing threshold is an average of an organization’s gross receipts over the previous 3 years. These organizations are required annually to file a very short electronic
document called the Form 990-N.
7
170
8 For information on private foundations, see Belmonte, Cynthia, “Domestic Private Foundations and Excise Taxes, Tax Year 2008,” Statistics of Income Bulletin, Winter 2012,
Volume 31, Number 3.
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Figure C
Sources of Nonprofit Charitable Organization Revenue, by Asset Size, Tax Year 2009
100%
3%
2%
2%
2%
4%
1%
7%
80%
36%
48%
60%
78%
73%
40%
56%
47%
20%
22%
18%
0%
Total
Under $100,000 [1]
$100,000 under $10,000,000
$10,000,000 or more
Asset size
Source of revenue
Contributions, gifts, and grants [2]
Investment income [3]
Program service revenue
Other
[1] Includes returns with zero assets or assets not reported.
[2] Includes membership dues.
[3] Includes "investment income" and "tax-exempt bond proceeds" from Form 990 and "investment income" from Form 990-EZ.
NOTES: Data are from Forms 990 and 990-EZ for nonprofit charitable organizations that are tax exempt under Internal Revenue Code section 501(c)(3) and exclude private
foundations most organizations with receipts less than $25
foundations,
$25,000,
000 as well as most churches
churches, and certain other types of religious organizations
organizations. Detail may not add to 100 percent
because of rounding.
smaller organizations received a much higher percentage
of support from contributions in 2009. Because the largest nonprofit charitable organizations, such as hospitals
and universities, dominate the financial activity in the
sector, program service revenue was the main source of
revenue for IRC section 501(c)(3) filers overall.
Nonprofit Charitable Organizations Classified
by NTEE Codes
The National Taxonomy of Exempt Entities (NTEE)
is a classification system developed by the National
Center for Charitable Statistics, which classifies organizations by institutional purpose and major programs
9
and activities.9 Organizations are classified for statistical
purposes by the IRS Statistics of Income Division on
the basis of information provided in the “Statement of
Program Service Accomplishments” section of Forms
990 and 990-EZ. Figure D shows data by NTEE’s major
program categories.
Some 38 percent of all organizations that filed Forms
990 and 990-EZ filed for Tax Year 2009 were classified
as human service organizations, the largest category in
terms of returns filed. The average human service organization reported $2.5 million in assets and $1.6 million in revenue. In terms of assets, only organizations
classified as religion related were smaller, averaging less
For information on the National Taxonomy of Exempt Entities classification system, see the National Center for Charitable Statistics Web site: www.nccs.urban.org.
171
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Figure D
Selected Items for Nonprofit Charitable Organizations Classified by NTEE Category, Tax Year 2009
[All figures are estimates based on samples—money amounts are in millions of dollars]
NTEE major category [1]
Number
of
returns
(1)
Total
Arts, culture, and humanities
Education
Environment, animals
Health
Human services
International, foreign affairs
Mutual, membership benefit
Public, societal benefit
Religion related
Revenue
Total
assets
(2)
Net
assets
(3)
Total
(4)
Contributions,
gifts, and
grants
(5)
Program
service
revenue
(6)
Total
expenses
Excess of
revenue over
expenses
(7)
(8)
320,791
2,697,073
1,564,150
1,481,103
327,399
1,085,889
1,433,908
47,195
34,001
56,802
14,468
37,319
121,939
5,705
837
29,191
20,529
100,953
880,113
42,076
1,079,646
301,153
33,293
15,751
217,821
26,270
79,491
586,406
35,062
522,978
140,345
22,055
6,954
149,982
20,881
29,091
277,767
13,592
856,628
199,310
27,583
2,324
64,913
9,895
16,413
81,938
9,289
61,070
83,241
24,766
269
43,226
7,188
9,678
172,416
3,457
769,240
107,650
1,892
1,277
18,431
1,849
28,141
269,602
12,705
825,910
194,763
27,201
2,361
63,765
9,459
950
8,165
887
30,718
4,547
382
-37
1,148
436
[1] The National Taxonomy of Exempt Entities (NTEE) is a classification system that uses 26 major field areas that are aggregated into the categories shown above. It was developed
by the National Center for Charitable Statistics.
NOTES: Data are from Forms 990 and 990-EZ for nonprofit charitable organizations that are tax exempt under Internal Revenue Code section 501(c)(3) and exclude private
foundations, most organizations with receipts less than $25,000, as well as most churches, and certain other types of religious organizations. Detail may not add to totals because of
rounding.
than $500,000 per return. The human services category
comprises a wide range of organizations, such as: lowincome housing providers; recreational clubs; disaster
relief organizations; and daycare and senior centers,
The education category ranked second in terms
of returns filed (56,802) and assets ($880.1 billion) for
2009. Nearly one-third of all assets reported on Forms
990 and 990-EZ by organizations exempt under IRC
section 501(c)(3) were held by educational institutions.
These organizations reported $277.8 billion in revenue,
or about $4.9 million per return, slightly higher than the
average for the nonprofit sector as a whole. While colleges and universities were responsible for the majority
of the financial activity in the education category, nearly
98 percent of returns were filed by organizations such as
educational foundations and booster clubs; preschools;
elementary and secondary schools; scholarship funds;
and PTAs.
The NTEE category health comprised 37,319 Forms
990 and 990-EZ for Tax Year 2009. As part of the dominant category in terms of financial activity, these organizations reported $1.1 trillion in assets and $856.6 billion
in revenue, an average of $28.9 million and $22.9 million per return, respectively. In addition to hospitals (discussed further in the next section), organizations in the
health category include medical research and advocacy
Nonprofit Hospitals
Beginning with Tax Year 2008, nonprofit organizations
that operated one or more hospitals were required to
report certain fi nancial activity on Schedule H of the
Form 990.10 For Tax Year 2009, these 2,642 organizations
reported $774.2 billion in assets and $634.2 billion in revenue. Like many large charities, hospital organizations
reported program service revenue as their predominant
source of revenue. The average hospital reported $226.2
million in program service revenue on its return for a
total of $597.7 billion, or 55 percent of the program service revenue reported by all nonprofit charitable organizations for Tax Year 2009.
Filers were required to report detailed information on
community benefit activities such as free or discounted
charity care on Schedule H. For Tax Year 2009, nonprofit
hospitals reported $57.8 billion of fi nancial assistance
and other community benefits at cost. “Unreimbursed
Medicaid” and “charity care at cost” were the largest of
these community benefit expenses at $18.1 billion and
$13.9 billion, respectively.
Figure E shows data, by State, on IRC section 501(c)
(3) organizations that operated hospitals. For Tax Year
Most, but not all, organizations that operated a hospital were included in the NTEE health category. Some 4 percent of the total revenue reported by organizations filing a
Schedule H, Hospitals, came from universities operating a hospital as part of a medical school program and were classified in the education category.
10
172
organizations, substance abuse treatment centers, and
hospital support foundations.
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Figure E
Selected Items for Nonprofit Charitable Organizations Operating Hospitals, by State, Tax Year 2009
[All figures are estimates based on samples—money amounts are in millions of dollars]
State
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Foreign
Total number
of Forms 990
and 990-EZ
filed [1]
Returns by
organizations
operating
hospitals
(1)
(2)
320,791
4,039
1,001
4,493
2,991
37,921
6,395
6,131
925
2,448
13,157
8,169
1,807
1,331
11,675
8,262
3,965
3,458
3,556
4,235
2,144
6,750
10,471
9,074
8,014
2,521
6,050
2,725
1,478
1,460
1,949
8,046
2,016
25,209
9,552
1,156
12,039
4,306
6,175
15,314
1,267
2,904
1,329
5,606
18,821
1,120
1,057
9,331
6,968
1,703
6,321
1,100
861
2,642
21
5
31
43
154
27
38
5
8
90
78
12
15
119
71
47
55
60
33
42
48
55
119
75
31
53
42
43
7
25
61
9
180
68
56
120
26
30
137
13
20
32
49
114
5
16
51
31
35
118
2
17
Revenue
Total
assets
Net
assets
Total
Contributions,
gifts, and
grants
Program
service
revenue
Total
expenses
(3)
(4)
(5)
(6)
(7)
(8)
774,179
3,672
396
12,197
4,271
87,430
11,513
9,894
2,717
3,955
41,443
26,989
1,808
2,652
40,227
19,254
5,976
3,701
9,810
9,803
4,129
15,926
42,861
26,356
17,831
2,860
15,686
2,830
7,523
1,165
4,328
19,606
2,488
50,235
20,026
2,462
42,535
4,481
6,677
44,247
3,130
6,034
3,142
18,198
39,646
5,049
1,886
15,951
22,371
4,251
19,269
246
3,046
383,259
1,432
263
5,868
2,547
40,252
6,540
4,040
1,391
1,855
21,941
14,764
878
1,303
19,649
10,141
3,786
2,285
4,849
5,176
2,145
5,665
25,524
11,271
8,052
1,854
8,772
1,857
4,953
387
1,875
6,916
1,089
18,172
10,177
893
21,936
2,834
3,368
22,320
1,565
3,393
1,712
10,244
22,179
2,586
834
8,617
9,798
1,560
10,848
183
720
634,163
3,218
275
10,936
4,551
67,468
6,576
9,676
2,152
4,232
28,763
17,603
1,872
1,998
29,333
14,092
5,162
3,193
9,729
9,698
5,094
13,702
29,241
25,169
17,401
3,163
14,977
2,377
5,238
911
3,840
18,575
2,120
49,258
15,150
2,423
34,877
3,783
6,292
39,640
3,242
4,930
2,862
12,102
27,146
3,721
1,989
12,616
18,689
4,225
15,581
280
3,022
19,458
16
49
116
41
1,934
159
202
34
288
1,501
929
46
11
480
144
122
34
64
276
61
230
3,778
246
410
30
165
34
213
1
32
386
28
1,525
70
16
1,040
81
50
1,654
54
24
32
1,090
379
28
11
125
288
22
60
0
849
597,701
3,111
223
10,631
4,337
65,163
6,265
9,145
2,040
3,835
26,663
16,067
1,783
1,953
27,810
13,472
4,873
3,097
9,407
9,290
4,953
13,101
24,269
24,205
16,700
3,027
14,475
2,292
4,822
902
3,701
17,847
2,086
46,123
14,512
2,372
32,628
3,587
6,014
37,062
3,050
4,818
2,812
10,765
25,958
3,627
1,944
11,906
17,548
4,137
15,214
274
1,805
606,574
3,120
251
10,292
4,424
64,317
6,063
9,240
2,013
4,107
27,909
16,652
1,772
1,908
27,718
13,256
4,880
3,086
9,285
9,568
4,973
13,154
28,597
24,470
16,387
3,020
14,395
2,257
4,922
897
3,707
18,120
2,011
48,213
14,205
2,301
33,064
3,442
6,032
38,030
3,200
4,616
2,697
11,659
25,208
3,353
1,915
11,952
17,991
4,204
14,454
270
2,997
[1] Includes Forms 990 and 990-EZ.
NOTES: Except where noted, data are from Forms 990 for nonprofit charitable organizations tax exempt under Internal Revenue Code section 501(c)(3) that filed Schedule H,
Hospitals. Detail may not add to totals because of rounding.
173
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
2009, some 8 States had more than 100 nonprofit hospital
organizations. New York had the most returns filed (180),
while California reported the most assets ($87.4 billion)
and revenue ($67.5 billion). Many returns included data
for multiple hospitals and other facilities reported on a
single Form 990 and Schedule H. Some of the largest nonprofit hospital systems included the Kaiser Foundation
Hospitals and Catholic Healthcare West in California and
the Partners Healthcare System in Massachusetts.
Summary
For 2009, nonprofit charitable organizations (excluding
private foundations) tax exempt under IRC section 501(c)
(3) reported $2.7 trillion in total assets and $1.5 trillion
in revenue, both increases from 2008. The number of
returns filed by these organizations was 320,791, split
nearly evenly between Forms 990 and 990-EZ.
Using National Taxonomy of Exempt Entities codes,
health was the predominant category, accounting for
40 percent of total assets and 58 percent of total revenue reported by nonprofit charitable organizations.
Organizations that operated hospitals filed 2,642 returns
for Tax Year 2009 and accounted for more than half of all
program service revenue reported by nonprofit charitable
organizations.
Data Sources and Limitations
The statistics in this article are based on a sample of Tax
Year 2009 Forms 990, Return of Organization Exempt
from Income Tax, and Forms 990-EZ, Short Form Return
of Organization Exempt from Income Tax. Organizations
were required to file the 2009 form when their accounting
periods ended any time between December 31, 2009, and
November 30, 2010. The sample did not include private
foundations, which were required to file Form 990-PF.
Most churches and certain other types of religious organizations were also excluded from the sample because
they were not required to file Form 990 or Form 990-EZ.
The sample included only those returns with average receipts of more than the filing threshold of $25,000.
The sample design was divided into two parts:
the fi rst sampling frame included all returns filed by
organizations exempt under IRC section 501(c)(3); the
second sampling frame included all returns filed by organizations exempt under sections 501(c)(4) through (9).11
Organizations tax exempt under other IRC sections were
excluded from the sample. The data presented were obtained from returns as originally filed with the IRS. They
were subjected to comprehensive testing and correction
procedures in order to improve statistical reliability and
validity. However, in most cases, changes made to the
original return as a result of either administrative processing or taxpayer amendment were not incorporated
into SOI’s database.
The two samples were classified into strata based
on type of return and size of end-of-year total assets,
with each stratum sampled at a different rate. For section 501(c)(3) organizations, a sample of 17,300 returns
was selected from a population of 323,473. Sampling
rates ranged from 100 percent for organizations with
total assets of $50,000,000 or more to 0.83 percent for
organizations reporting total assets less than $500,000.
Additionally, electronically-filed returns that included
Schedule H at the time of sampling were selected at a
rate of 100 percent. The second sample contained 6,592
records selected from the population of 118,652 returns
filed by organizations exempt under sections 501(c)(4)
through (9). Sampling rates ranged from 100 percent for
organizations with assets of $10,000,000 or more to 1.17
percent for organizations with assets between $150,000
and $399,999. The filing populations for these organizations included some returns of terminated organizations,
returns of inactive organizations, duplicate returns, and
returns of organizations filed with tax periods prior to
2009. However, these returns were excluded from the
final sample and the estimated population counts.
Because the data are based on samples, they are
subject to sampling error. In order to use these statistics
properly, the magnitude of the sampling error, measured
by the coefficient of variation (CV), should be taken into
account. Figure F shows CVs for selected financial data.
A discussion of methods for evaluating the nonsampling
error can be found later in this issue in SOI Sampling
Methodology and Data Limitations.12
11 Includes: 501(c)(4)-civic leagues, social welfare organizations, and local associations of employees; 501(c)(5)-labor, agricultural, and horticultural organizations;
501(c)(6)-business leagues, chambers of commerce, real estate boards, and like organizations; 501(c)(7)-social and recreational clubs; 501(c)(8)-fraternal beneficiary societies
and associations; and 501(c)(9)-voluntary employees’ beneficiary associations.
174
12
This information can also be found on SOI’s Tax Stats Web site at: http://www.irs.gov/pub/irs-soi/sampling.pdf.
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Figure F
Coefficients of Variation for Selected Items, by Internal Revenue Code Section, Tax Year 2009
Internal Revenue Code section
Item
501(c)(3) [1]
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)
Number of returns
0.07
6.30
6.93
4.89
6.86
12.17
6.13
Total assets
Cash—non-interest bearing
Savings and temporary cash investments
Pledges and grants receivable
Accounts receivable
Receivables from officers, etc.
Receivables from disqualified persons
Notes and loans receivables
Inventories for sale or use
Prepaid expenses or deferred charges
Land, buildings, & equipment (net)
Investments in public securities
Investments in other securities
Program-related investments
Intangible assets
Other assets
0.05
0.97
0.50
0.83
0.43
0.23
0.03
0.57
0.64
0.73
0.23
0.25
0.21
0.96
2.88
0.45
0.48
2.67
1.72
7.22
1.06
1.31
* 0.00
0.28
3.71
2.65
2.01
0.60
1.55
4.38
3.19
0.80
1.71
5.93
4.05
14.43
3.94
51.33
68.22
9.14
10.93
6.87
4.30
1.81
2.03
35.32
0.84
5.52
1.02
4.53
2.82
17.48
3.16
15.68
23.52
3.30
11.21
3.62
3.43
0.82
2.65
3.19
4.14
3.65
2.38
5.47
5.60
35.03
5.36
11.08
* 0.00
7.69
10.12
8.66
2.44
13.15
14.99
18.70
2.24
8.05
0.22
7.55
2.05
98.70
0.92
85.82
* 0.00
0.46
15.02
32.65
9.53
0.15
0.36
0.06
92.41
0.37
0.31
4.39
1.56
22.73
1.23
* 0.00
* 0.00
13.33
0.00
4.18
0.98
0.39
0.29
5.16
0.00
0.91
Total liabilities
Accounts payable and accrued expenses
Grants payable
Deferred revenue
Tax-exempt bond liabilities
Escrow account liability
Payables to officers, directors, etc.
Secured mortgages and notes payable
Unsecured notes and loans payable
Other liabilities
0.23
0.43
1.85
0.89
0.25
2.88
11.54
0.94
1.14
0.55
0.49
0.98
1.17
1.18
1.16
0.46
28.01
1.67
0.57
0.56
2.28
3.01
68.36
8.94
* 0.00
14.09
96.78
7.86
32.20
2.40
1.06
4.56
16.10
2.65
0.00
0.77
37.81
3.72
8.85
0.43
3.49
4.79
0.00
6.29
0.00
75.22
34.44
4.44
19.01
4.51
0.09
0.85
0.12
17.00
92.56
0.00
* 0.00
28.34
63.96
0.06
0.55
0.46
0.00
7.82
0.00
7.73
0.00
0.00
31.43
2.11
Total revenue
Total contributions
Federated campaigns
Membership dues
Fundraising events
Related organizations
Government grants (contributions)
All other contributions, gifts, etc.
Program service revenue
Investment income
Tax-exempt bond proceeds
Royalties
Total net rental income
Net rent—Real estate
Gross rents—Real estate
Rental expense—Real estate
Net rent—Personal property
Gross rents—Personal property
Rental expense—Personal property
Total net gain from sales of assets
Net gain from sales—Securities
Gross sales—Securities
Sales expense—Securities
Net gain from sales—Other assets
Gross sales—Other assets
Sales expense—Other assets
Net fundraising income
Gross fundraising
Fundraising expenses
Net gaming income
Gross income from gaming
Gaming expenses
Net income from sales of inventory
Gross sales of inventory
Cost of goods sold (inventory)
Other revenue
0.40
1.35
8.14
6.14
3.41
2.16
2.40
1.76
0.38
0.47
0.90
2.47
2.57
2.57
1.91
2.65
26.11
19.67
8.65
4.63
6.75
0.18
0.18
6.27
3.13
3.20
8.26
5.54
6.42
19.17
28.87
31.00
4.88
5.01
6.47
3.43
1.09
15.71
53.37
9.57
35.61
14.70
4.56
34.65
0.48
1.33
0.32
0.71
11.66
11.67
10.51
15.57
73.54
26.66
19.60
23.90
8.50
0.37
0.40
12.29
7.20
7.48
22.76
24.86
29.45
31.09
32.67
34.47
14.46
10.07
9.86
4.70
3.57
10.10
0.00
11.22
21.66
56.44
12.26
22.19
3.96
2.61
1.63
4.77
11.51
11.51
8.14
11.83
443.92
57.45
85.45
163.06
33.47
1.63
1.63
59.78
37.46
20.44
71.14
46.29
32.31
7.93
81.26
85.51
33.19
29.62
30.65
10.35
2.64
9.41
73.30
9.61
41.49
63.66
23.63
10.77
2.47
1.45
46.84
3.63
12.17
12.23
5.75
7.33
48.45
5.56
0.00
32.93
3.52
1.10
1.10
202.70
18.54
6.09
21.14
24.52
24.57
96.49
96.82
97.59
5.79
8.14
13.64
9.72
3.61
9.24
* 0.00
9.62
66.12
46.57
56.14
22.42
3.95
7.49
77.86
42.05
25.60
30.14
20.48
26.49
25.49
22.58
23.55
83.78
56.72
2.07
2.08
69.96
42.28
20.30
24.18
28.95
35.26
52.66
68.31
77.75
5.22
4.50
5.60
10.07
0.77
16.70
89.33
11.32
35.62
72.16
92.51
19.10
0.60
0.12
5.41
0.00
10.58
10.50
8.86
26.57
89.19
89.19
* 0.00
0.59
0.65
0.18
0.17
0.01
0.00
0.00
36.78
29.85
31.81
28.67
24.53
26.89
21.55
17.91
19.58
3.38
2.68
1.00
* 0.00
1.45
* 0.00
0.00
0.00
2.86
2.79
0.78
0.00
0.00
5.72
5.43
1.17
0.90
0.00
0.00
* 0.00
1.04
1.07
1.03
1.01
2.09
2.68
2.46
99.66
99.41
98.87
* 0.00
* 0.00
* 0.00
0.00
0.00
0.00
1.01
Total expenses
Program services
Management and general
Fundraising
0.42
0.45
0.58
1.82
1.26
1.21
1.47
31.35
3.63
[2]
[2]
[2]
2.67
[2]
[2]
[2]
3.67
[2]
[2]
[2]
0.71
[2]
[2]
[2]
2.79
[2]
[2]
[2]
* No money amount reported.
[1] Excludes private foundations, most chuches, and certain other types of religious organizations.
[2] Not required to be reported.
NOTE: Includes data from Forms 990 and 990-EZ and excludes most organizations with receipts less than $25,000.
175
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Table 1. Form 990 Returns of 501(c)(3) Organizations: Balance Sheet and Income Statement Items, by
Asset Size, Tax Year 2009
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Asset size
Item
Total
(1)
Number of returns
176
Under
$100,000 [1]
$100,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
under
$10,000,000
(2)
(3)
(4)
(5)
$10,000,000
$50,000,000 or
under
more
$50,000,000
(6)
162,421
29,336
36,002
18,158
58,833
Total assets
Cash—non-interest bearing
Savings and temporary cash investments
Pledges and grants receivable
Accounts receivable
Receivables from officers, etc.
q
p
Receivables from disqualified
persons
Notes and loans receivables
Inventories for sale or use
Prepaid expenses and deferred charges
Land, buildings, & equipment (net)
Investments in public securities
Investments in other securities
Program-related investments
Intangible assets
Other assets
2,673,567,321
66,432,855
186,588,547
67,937,431
133,235,178
592,604
,
545,259
100,950,400
16,185,584
19,681,380
814,340,548
609,994,639
444,271,547
44,684,914
5,741,056
162,385,378
1,113,872
639,831
176,465
37,945
44,190
*13
0
60
17,483
19,715
158,063
*3,223
*1,862
*43
0
14,981
9,414,928
2,687,741
2,111,782
548,786
721,492
*1,290
0
67,835
209,860
118,201
2,178,707
248,231
251,018
*32,383
20,442
217,161
13,267,125
2,290,492
2,711,880
574,477
705,407
0
0
145,205
125,717
100,989
4,281,548
1,207,691
693,105
*46,286
*6,047
378,281
197,967,030
14,420,498
24,357,628
8,022,943
10,017,282
120,258
,
*20,071
4,475,613
1,888,104
1,733,814
83,674,954
29,549,493
8,456,719
1,666,255
427,924
9,135,473
295,571,323 2,156,233,043
12,709,060
33,685,232
28,244,986
128,985,806
11,977,083
46,776,197
15,824,569
105,922,239
81,716
389,327
,
,
68,179
457,010
7,870,193
88,391,494
2,163,424
11,780,997
2,563,750
15,144,911
112,453,671
611,593,606
57,786,856
521,199,145
22,704,014
412,164,828
3,811,249
39,128,699
950,101
4,336,542
16,362,472
136,277,011
Total liabilities
Accounts payable and accrued expenses
Grants payable
Deferred revenue
Tax-exempt bond liabilities
Escrow account liability
Payables to officers, directors, etc.
Secured mortgages and notes payable
Unsecured notes and loans payable
Other liabilities
1,128,567,254
507,110
3,182,360
3,735,197
72,443,744
116,493,587
932,205,256
204,654,098
17,053,171
60,604,164
382,322,558
5,563,646
1,149,402
172,572,664
36,155,519
248,492,032
254,216
*7,185
37,391
*3,747
*2,158
77,576
54,802
19,207
50,827
1,021,733
122,737
404,375
*839
*1,934
130,302
706,665
153,829
639,945
950,786
*115,378
563,569
0
*1,613
*19,484
1,315,916
171,431
597,019
14,838,459
1,463,082
4,727,826
4,390,805
259,076
376,345
34,060,098
3,036,917
9,291,137
22,264,425
2,534,097
9,903,315
24,057,115
747,663
308,438
34,507,779
2,968,594
19,202,159
165,324,479
12,810,693
44,967,688
353,870,051
4,551,201
237,256
101,927,403
29,805,541
218,710,943
Total revenue
Total contributions
Federated campaigns
Membership dues
Fundraising events
Related organizations
Government grants (contributions)
All other
th contributions,
t ib ti
gifts,
ift etc.
t
Program service revenue
Investment income
Tax-exempt bond proceeds
Royalties
Total net rental income
Net rent—Real estate
Gross rents—Real estate
Rental expense—Real estate
N
Nett rent—Personal
t P
l property
t
Gross rents—Personal property
Rental expense—Personal property
Total net gain from sales of assets
Net gain from sales—Securities
Gross sales—Securities
Sales expense—Securities
1,463,972,636
7,346,748
22,536,849
14,532,450
165,300,172
196,820,335 1,057,436,082
316,924,130
3,070,589
3,782,786
6,149,135
21,619,760
140,638,718
141 663 143
141,663,143
1,081,028,965
26,384,664
276,381
2,717,943
2,909,415
2,847,969
6,410,970
3,563,001
61
446
61,446
82,880
21,434
3,869,056
1,954,481
651,581,015
649,626,534
3,640,969
*6,774
261,183
222,946
32,959
1,103,508
2 013 599
2,013,599
3,364,620
19,523
0
0
2,116
1,621
7,500
*5,879
*495
*1,090
*595
16,632
*16,402
*739,499
*723,098
11,261,914
86,074
186,591
444,187
97,465
3,980,569
6 467 028
6,467,028
9,909,116
65,265
*825
*4,865
63,373
61,224
65,489
*4,266
*2 149
*2,149
*2,253
*103
-11,185
-5,667
196,076
201,743
7,917,393
59,665
396,005
163,070
68,649
4,189,178
3 040 827
3,040,827
5,685,293
112,587
0
*14
46,208
46,111
157,630
111,519
*97
*97
0
-36,203
-50,082
831,301
881,383
74,224,391
1,095,976
881,912
1,404,410
1,745,374
40,249,265
28 847 455
28,847,455
84,298,083
1,862,115
3,374
144,585
513,978
503,309
1,023,957
520,648
10 668
10,668
12,787
2,119
-172,987
-479,275
10,958,190
11,437,466
66,690,253
998,342
889,135
1,041,250
1,739,823
32,038,952
29 982 752
29,982,752
122,405,829
2,637,731
6,427
275,202
497,182
469,026
971,548
502,522
28 156
28,156
32,317
4,161
-494,177
-660,407
26,207,261
26,867,668
Footnotes at end of table.
13,867
(7)
6,226
153,189,210
823,759
1,167,961
2,873,272
17,935,490
59,077,246
71 311 482
71,311,482
855,366,024
21,687,443
265,755
2,293,278
1,786,558
1,766,678
4,184,846
2,418,168
19 880
19,880
34,335
14,455
4,566,976
3,133,511
612,648,688
609,515,177
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Table 1. Form 990 Returns of 501(c)(3) Organizations: Balance Sheet and Income Statement Items, by
Asset Size, Tax Year 2009—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Asset size
Item
Total
(1)
Net gain from sales—Other assets
Gross sales—Other assets
Sales expense—Other assets
Net fundraising income
Gross fundraising
Fundraising expenses
Net gaming income
Gross income from gaming
G
Gaming
i expenses
Net income from sales of inventory
Gross sales of inventory
Cost of goods sold (inventory)
Other revenue
Total expenses
Program services
Management and general
Fundraising
Excess of revenue over expenses (net)
Under
$100,000 [1]
$100,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
under
$10,000,000
(2)
(3)
(4)
(5)
$10,000,000
$50,000,000 or
under
more
$50,000,000
(6)
166,230
984,181
817,950
226,922
877,833
650,911
54,396
243,739
189 343
189,343
1,554,259
3,742,582
2,188,323
2,966,312
(7)
1,914,575
12,265,827
10,351,252
1,726,820
5,229,751
3,502,931
244,185
2,514,239
2 270 054
2,270,054
6,133,959
14,875,451
8,741,493
21,757,117
231
81,361
*81,130
182,042
370,792
188,750
*3,572
*131,432
*127 860
*127,860
29,858
67,025
37,167
87,416
-5,518
28,717
*34,235
313,897
961,771
647,873
57,063
1,235,724
1 178 661
1,178,661
466,406
1,090,302
623,897
405,309
13,879
54,949
41,070
289,084
508,476
219,392
*13,491
*257,611
*244 120
*244,120
236,211
455,174
218,963
268,370
306,288
1,414,384
1,108,096
691,931
1,749,485
1,057,554
75,696
523,947
448 251
448,251
1,155,607
3,422,604
2,266,997
2,503,400
1,433,465
9,702,234
8,268,770
22,943
761,394
738,451
39,967
121,785
81 818
81,818
2,691,619
6,097,765
3,406,146
15,526,310
1,417,237,396
8,124,251
23,067,886
14,010,434
160,496,788
192,029,511 1,019,508,527
1,231,007,961
171,059,094
15,170,340
46,735,240
6,997,861
979,005
147,386
-777,503
19,748,741
2,816,463
502,681
-531,036
11,606,676
2,100,908
302,850
522,017
137,125,668
20,347,057
3,024,062
4,803,384
166,403,318
22,823,726
2,802,467
4,790,824
889,125,698
121,991,934
8,390,895
37,927,554
* Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] Includes returns with zero assets or assets not reported.
NOTES: Data exclude private foundations, most organizations with receipts less than $25,000, most churches, and certain other types of religious organizations. Detail may not add to totals
because of rounding.
177
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Table 2. Form 990 Returns of 501(c)(3)-(9) Organizations: Total Functional Expenditures, by Code
Section, Tax Year 2009
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Internal Revenue Code section
Item
501(c)(3) [1]
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)
9,444
82,440,408
517,871
132,833
6,903
20,723,572
656,062
43,381
13,201
35,968,688
1,080,168
77,908
7,422
10,681,218
21,023
16,784
3,228
4,760
15,107,160 131,758,498
167,923
165,305
13,042
5,856
680,611
30,322,344
4,540
2,643,695
20,116
607,682
0
*3,342
*17,769
*80,415
11,741,116 118,948,632
Number of returns reporting functional
161,523
expenditures
Total functional expenses
1,417,237,396
Grants to governments and organizations in the U.S.
61,660,125
Grants to individuals in the U.S.
40,285,739
Grants to governments, organizations, and
17,981,550
individuals outside the U.S.
Benefits paid to or for members
10,736,835
Compensation of current officers, etc.
23,559,327
560,285
1,502,884
2,470,557
299,185
98,682
Compensation of disqualified persons
4,522,501
11,440
45,834
91,272
*17,478
*6,553
9,027
Other salaries and wages
469,791,456
5,400,393
3,852,499
6,517,396
3,606,455
662,322
610,134
Pension plan contributions
24,626,799
477,423
1,008,015
695,156
66,670
105,278
123,615
Other employee benefits
68,851,353
923,540
1,125,294
1,120,538
420,610
568,346
971,790
Payroll taxes
34,895,511
308,606
419,213
587,736
391,572
83,331
70,085
Management fees
10,533,939
673,266
30,082
348,291
25,367
2,818
630,496
Legal fees
3,720,521
189,365
399,429
680,672
29,326
19,560
157,441
Accounting fees
2,546,279
106,776
113,569
168,948
54,304
20,842
140,706
*1,387
Lobbying fees
272,963
36,282
23,281
381,956
*157
*85
Professional fundraising fees
650,731
59,250
*5,598
25,174
*824
*4,537
0
Investment management fees
2,618,420
57,231
47,191
67,744
1,316
19,132
204,113
105,345,955
3,931,731
368,038
2,117,645
180,747
144,110
1,831,626
6,829,297
349,737
145,582
1,478,300
18,230
33,940
32,717
Office expenses
138,825,913
1,312,581
725,610
1,467,530
464,936
104,878
177,980
Information technology
63,637
Other fees
Advertising and promotion
14,747,130
426,707
83,274
514,721
21,313
39,746
Royalties
645,913
*12,207
*6,454
38,330
*1,261
0
*35
Occupancy
47,202,403
1,027,313
606,896
1,115,948
1,249,079
167,633
93,031
Travel
12,062,277
240,410
567,060
838,561
32,888
31,280
13,112
26,917
1,364
*875
860
*43
*292
*154
Conferences, conventions, meetings
4,961,675
213,254
391,686
2,110,758
44,840
33,053
19,808
Interest expense
21,331,001
1,895,958
46,905
134,733
258,845
9,331
6,991
Payments to affiliates
5,071,721
344,439
2,626,899
201,071
16,773
14,192
6,145
Depreciation, depletion, and amortization
60,150,875
1,147,953
306,307
604,146
1,111,127
85,429
67,446
Insurance
13,932,873
225,464
170,111
193,771
284,354
30,556
1,164,321
Other expenses
208,849,395
30,853,772
2,757,308
10,210,998
2,042,370
881,384
5,930,717
Travel expenses--public officials
* Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] Excludes private foundations, most churches, and certain other types of religious organizations.
NOTES: Data exclude most organizations with receipts less than $25,000. Detail may not add to totals because of rounding.
178
231,776
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items,
by Code Section, Tax Year 2009
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Internal Revenue Code section
Item
Number of returns
501(c)(3) [1]
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)
162 421
162,421
9 555
9,555
6 920
6,920
13 202
13,202
7 438
7,438
3 228
3,228
4 765
4,765
Total assets
Cash—non-interest bearing
Savings and temporary cash investments
Pledges and grants receivable
Accounts receivable
Receivables from officers, etc.
Receivables from disqualified persons
Notes and loans receivables
IInventories
t i ffor sale
l or use
Prepaid expenses and deferred charges
Land, buildings, & equipment (net)
Investments in public securities
Investments in other securities
Program-related investments
Intangible assets
Other assets
2,673,567,321
66,432,855
186,588,547
67,937,431
133,235,178
592,604
545,259
100,950,400
16 185 584
16,185,584
19,681,380
814,340,548
609,994,639
444,271,547
44,684,914
5,741,056
162,385,378
99,725,905
3,399,571
9,269,949
470,009
6,898,011
419,385
0
28,137,586
1 208 308
1,208,308
890,974
12,983,460
21,512,585
6,224,805
817,313
676,142
6,817,806
30,789,216
1,810,795
6,504,434
*12,659
1,025,929
959
*333
399,276
34 235
34,235
122,161
4,696,333
11,356,846
3,791,208
122,363
*19,404
892,280
60,622,772
3,525,126
10,872,361
245,544
3,302,883
10,892
*1,622
2,123,453
209 089
209,089
720,306
5,566,202
26,312,951
4,538,838
1,089,991
97,959
2,005,555
22,976,017
1,037,589
1,580,769
6,170
1,194,890
5,379
0
151,453
258 795
258,795
220,014
17,372,455
436,848
264,144
39,816
60,752
346,944
106,480,095
381,176
3,081,865
*2,170
279,291
3,135
0
1,803,853
27 258
27,258
29,539
1,554,451
65,479,567
12,132,523
9,595,500
*347
12,109,420
170,545,821
2,988,067
17,363,297
126,777
6,951,286
0
0
87,797
7 832
7,832
275,714
379,182
83,484,233
52,730,899
834,248
*23
5,316,464
Total liabilities
Accounts payable and accrued expenses
Grants payable
Deferred revenue
Tax-exempt bond liabilities
Escrow account liability
Payables to officers, directors, etc.
Secured mortgages and notes payable
Unsecured notes and loans payable
Other liabilities
,
,
,
1,128,567,254
204,654,098
17,053,171
60,604,164
382,322,558
5,563,646
1,149,402
172,572,664
36,155,519
248,492,032
,
,
55,362,927
14,096,854
595,894
3,743,357
6,086,355
324,179
*86,696
10,623,327
11,697,311
8,108,956
,
,
7,555,479
3,596,532
35,047
281,516
0
153,666
*8,292
1,068,935
50,228
2,361,263
,
,
35,041,834
6,202,395
78,945
4,976,413
*71,592
157,063
*6,510
3,043,764
183,162
20,321,990
,
,
8,229,686
1,000,960
*2,233
924,730
*1,301
*12,298
*2,997
4,998,530
275,280
1,011,357
,
,
94,720,710
2,357,661
*3,373
73,542
*30,211
2,183
0
197,683
*543
92,055,513
,
,
57,466,310
46,260,600
26,471
489,003
*134
49,192
*20,624
100,752
65,347
10,454,187
Total revenue
Total contributions
Federated campaigns
Membership dues
Fundraising events
Related organizations
Government grants (contributions)
All other contributions, gifts, etc.
Program service revenue
Investment income
Tax-exempt bond proceeds
Royalties
Total net rental income
Net rent—Real estate
Gross rents—Real estate
Rental expense—Real estate
Net rent—Personal property
Gross rents
Personal property
rents—Personal
Rental expense—Personal property
Total net gain from sales of assets
Net gain from sales—Securities
Gross sales—Securities
Sales expense—Securities
1,463,972,636
316,924,130
3,070,589
3,782,786
6,149,135
21,619,760
140,638,718
141,663,143
1,081,028,965
26,384,664
276,381
2,717,943
2,909,415
2,847,969
6,410,970
3,563,001
61,446
82,880
21,434
3,869,056
1,954,481
651,581,015
649,626,534
85,019,990
5,343,908
*3,651
1,158,781
50,358
223,049
1,520,715
2,387,354
75,396,381
1,121,661
*18,700
808,770
300,932
300,577
405,714
105,137
*355
*2,599
2,599
*2,245
87,037
-74,063
13,984,442
14,058,505
21,008,982
3,602,633
*66
2,958,096
*206
106,388
143,907
393,970
15,534,058
579,439
*243
104,037
84,106
83,962
200,183
116,221
*144
*1,129
1,129
*985
19,435
-30,840
8,900,270
8,931,111
35,959,243
6,592,937
*33,991
3,345,807
15,139
86,444
1,829,400
1,282,156
26,143,433
1,153,847
*1,531
444,436
55,426
55,144
203,666
148,523
*282
*2,458
2,458
*2,176
-280,664
-327,722
18,843,388
19,171,111
10,809,854
1,354,112
0
1,229,101
19,334
5,741
*2,867
97,069
7,204,707
40,989
*276
5,744
51,996
43,602
76,626
33,024
8,393
10,061
*1,668
50,612
-9,519
301,620
311,139
15,097,172
244,012
*139
144,176
19,417
*4,347
*35,303
40,631
11,029,896
3,113,848
*39,895
*1,756
39,741
38,393
50,023
11,630
*1,348
*1,348
1,348
0
-390,583
-351,895
21,682,210
22,034,105
131,665,748
219,100
0
*135,570
0
*64,322
*11,382
*7,826
125,994,008
2,942,591
*4,619
*12
-6,651
-7,002
100,985
107,987
*351
*351
351
0
-1,164,885
-1,123,763
104,683,565
105,807,328
Footnotes at end of table.
179
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items,
by Code Section, Tax Year 2009—Continued
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Internal Revenue Code section
Item
501(c)(3) [1]
(1)
Net gain from sales—Other assets
Gross sales—Other assets
Sales expense—Other assets
Net fundraising income
Gross fundraising
Fundraising expenses
Net gaming income
Gross income from gaming
Gaming expenses
Net income from sales of inventory
Gross sales of inventory
Cost of goods sold (inventory)
Other revenue
Total expenses
Program services
Management and general
Fundraising
Excess of revenue over expenses (net)
501(c)(4)
501(c)(5)
501(c)(6)
501(c)(7)
501(c)(8)
501(c)(9)
(2)
(3)
(4)
(5)
(6)
(7)
1,914,575
12,265,827
10,351,252
1,726,820
5,229,751
3,502,931
244,185
2,514,239
2,270,054
6,133,959
14,875,451
8,741,493
21,757,117
161,100
338,462
177,362
60,792
169,530
108,738
32,140
288,200
256,060
130,992
458,685
327,693
1,718,675
50,275
86,903
36,628
8,490
18,641
10,150
44
895
851
15,114
56,956
41,841
1,061,382
47,058
673,245
626,187
104,234
310,802
206,567
820
1,173
353
189,333
343,239
153,906
1,553,910
60,131
108,189
48,058
20,617
74,017
53,399
15,504
55,777
40,273
1,712,761
3,275,745
1,562,984
352,537
-38,688
1,079,101
1,117,789
34,940
54,298
19,358
79,388
316,293
236,905
117,422
348,710
231,288
786,856
-41,123
562,922
604,045
*3,876
*5,694
*1,818
0
0
0
*-51
-51
*52,810
*52,861
3,673,130
1,417,237,396
1,231,007,961
171,059,094
15,170,340
82,440,408
75,484,118
6,630,873
325,416
20,723,572
[2]
[2]
[2]
35,968,688
[2]
[2]
[2]
10,681,218
[2]
[2]
[2]
15,107,160
[2]
[2]
[2]
131,758,498
[2]
[2]
[2]
46,735,240
2,579,583
285,409
-9,444
128,636
-9,988
-92,750
* Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] Excludes private foundations, most churches, and certain other types of religious organizations.
[2] Not required to be reported.
NOTES: Data exclude most organizations with receipts less than $25,000. Detail may not add to totals because of rounding.
180
Nonprofit Charitable Organizations, 2009
Statistics of Income Bulletin | Fall 2012
Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Code Section,
Tax Year 2009
[All figures are estimates based on samples—money amounts are in thousands of dollars]
Internal Revenue Code section
Item
Number of returns
Total assets
Cash, savings, and investments
Land and buildings (net)
Other assets
501(c)(3) [1]
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)
158,370
18,163
13,091
18,867
15,445
5,531
1,263
23,505,727
2,385,345
2,368,662
2,153,676
2,124,673
1,320,554
230,456
12,859,359
6,390,074
4,256,293
1,510,535
467,582
407,228
1,845,873
391,517
131,273
1,770,154
161,014
222,507
925,205
823,940
375,527
547,267
666,613
106,673
197,607
*799
*32,050
Total liabilities
4,355,327
402,691
165,591
286,201
406,480
216,974
*2,318
Total revenue
17,130,218
1,439,183
1,554,037
2,303,574
1,462,745
539,933
183,035
9,420,321
4,860,371
1,054,335
279,562
-1,307
500,453
501,760
872,361
2,071,037
1,198,676
267,425
615,049
347,622
377,142
423,064
344,880
353,304
47,330
-3,446
76,681
80,127
164,292
421,787
257,494
38,429
85,007
46,578
71,328
99,236
157,111
1,083,494
54,069
*1,462
*37,117
*35,656
35,673
89,681
54,007
*3,252
*6,984
*3,732
119,740
293,817
811,872
967,730
28,696
-2,692
25,364
28,056
75,156
254,533
179,377
12,428
20,447
8,019
116,566
91,062
368,876
789,295
26,492
266
19,778
*19,512
20,655
111,447
90,791
93,893
220,890
126,998
72,205
49,415
167,805
66,092
26,664
*26,407
*58,279
*31,872
54,824
188,121
133,297
98,961
254,292
155,331
49,763
*12,799
132,768
*27,612
6,853
*104
*4,302
*4,198
*310
*10,019
*9,709
0
0
0
*2,588
Total expenses
16,670,573
1,553,871
1,512,129
2,273,660
1,439,820
502,279
189,331
Grants and similar amounts paid
Benefits paid to or for members
Salaries, other compensation, and benefits
Professional fees
Occupancy, rent, and utilities
Printing, publications, and postage
Other expenses
Excess of revenue over expenses (net)
2,326,342
129,085
4,542,875
1,427,590
1,808,551
479,634
5,956,489
459,643
345,000
51,970
181,180
125,191
203,539
29,644
617,346
-114,689
254,737
82,468
480,614
68,728
125,924
46,948
452,707
41,909
89,497
43,836
580,849
300,154
122,324
118,851
1,018,148
29,914
38,062
47,439
202,151
86,513
400,939
44,951
619,763
22,925
43,992
6,015
84,576
19,218
141,620
13,638
193,218
37,652
*1,084
109,724
*8,663
26,535
*13,676
3,910
25,739
-6,296
Contributions, gifts, and grants
Program service revenue
Membership dues and assessments
Investment income (loss)
Gain (loss) from sales of assets
Gross amount from sales
Cost or other basis and sales expense
Net income (loss), special events and activities
Gross revenue
Direct expenses
Net income from sales of inventory
Gross sales minus returns and allowances
Cost of goods sold
Other revenue (loss)
*Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] Excludes private foundations, most churches, and certain other types of religious organizations.
NOTES: For Tax Year 2009, organizations with end-of-year total assets under $1,250,000 and gross receipts under $500,000 could elect to file Forms 990-EZ rather than Forms 990.
Data exclude most organizations with receipts less than $25,000. Detail may not add to totals because of rounding.
181
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