Charities and Other Tax-Exempt Organizations, 1999
by Paul Arnsberger
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onprofit charitable organizations exempt from income tax under Internal Revenue Code section 501(c)(3) filed over 211,000 information returns for Reporting Year 1999, an increase of 2 percent from the previous year. These organizations held $1.5 trillion in assets, an increase of 8 percent from 1998, and reported $800.7 billion in revenue, 65 percent of which came from program services and activities (Figure A). 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. Data for certain other organizations, with taxexempt status under Code sections 501(c)(4) through (9), are also presented in this article. Such organizations are generally diverse both in function and financial character. For 1999, voluntary employee benefit associations, exempt under Code section 501(c)(9), reported assets of $114.2 billion and revenue of $92.6 billion, larger amounts than those registered by organizations classified under each of the Code sections 501(c)(4) through (8). 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. The latter form may be completed by smaller organizations, those with end-of-year assets of less than $250,000 and gross receipts of $25,000 to $100,000. Only condensed income statements and balance sheets are required of filers of Form 990-EZ. Forms 990-EZ accounted for 23 percent of the returns filed by organizations exempt under Code sections 501(c)(3) through (9) for Reporting Year 1999.
Figure A
Selected Items for Nonprofit Charitable Organizations, Reporting Years 1998 and 1999
[Money amounts are in millions of dollars]
Percentage Item 1998 1999 increase, 1998-1999 (1) (2) (3)
Number of returns................................................................................................. 207,272 211,615 2.1 Forms 990................................................................................................. 3.8 162,559 168,701 Forms 990-EZ................................................................................................. 44,713 42,914 -4.0 Total assets................................................................................................. 1,351,541 1,453,675 7.6 Total liabilities................................................................................................. 4.8 459,188 481,444 Total fund balance or net worth................................................................................................. 892,353 972,232 9.0 Total revenue................................................................................................. 6.5 752,044 800,676 Program service revenue................................................................................................. 502,832 518,111 3.0 Contributions, gifts, and grants................................................................................................. 161,751 174,992 8.2 Investment income¹................................................................................................. 28,562 30,466 6.7 Other................................................................................................. 58,898 77,106 30.9 Total expenses.................................................................................................4.4 684,566 714,487 Excess of revenue over expenses (net)................................................................................................. 67,478 86,189 27.7
¹ Includes "interest on savings and temporary cash investments," "dividends and interest from securities," and "other investment income" from Form 990 and "investment income" from Form 990-EZ. 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.
CharitableOrganizationsTax-ExemptUnder InternalRevenueCodeSection501(c)(3)
In order to qualify for tax-exempt status, the purpose of the organization must be to serve the public good, as opposed to a private interest. Organizations that are exempt under Code section 501(c)(3) are those whose purposes are religious, charitable, scientific,
Paul Arnsberger is an economist with the Special Studies Special Projects Section. This article was prepared under the direction of Michael Alexander, Chief. 122
literary, or educational. They may also foster national or international amateur sports competition, prevent cruelty to children or animals, or test for public safety. The activities of nonprofit organizations are limited in that they must further one or more of the purposes for which they were granted taxexempt status. Examples of these “charitable” organizations include nonprofit hospitals, educational institutions, youth organizations, community fundraising campaigns, public charities, local housing organizations, historical societies, and environmental preservation groups. These organizations may not distribute net earnings to a private shareholder or individual. Participation by an exempt organization in activities that can influence legislation, or in a political campaign on behalf of, or in opposition to, any candidate, is also restricted. Generally, contributions to the organization are tax-deductible to the donor [1]. Of the 637,351 active nonprofit charitable organizations recognized by the Internal Revenue Service (IRS) under Code section 501(c)(3), some 211,615 filed returns for accounting periods that began in
Charities and Other Tax-Exempt Organizations, 1999
1999 [2]. Those not required to file included churches and certain other religious organizations, as well as organizations with annual gross receipts totaling less than $25,000 [3]. Nonprofit private foundations tax-exempt under Code section 501(c)(3) are required to file separately, on Form 990-PF, Return of Private Foundation [4]. The number of returns filed by nonprofit charitable organizations for 1999 was 2 percent more than for 1998 [5]. Form 990-EZ returns represented 20 percent of total returns filed by nonprofit charities.
F n n i lC a a t r s i so N n r f t iaca hrceitc f opoi CharitableOrganizations
Although 64 percent of the returns filed by section 501(c)(3) organizations were filed by organizations with assets of less than $500,000, these organizations held only 1 percent of total assets and reported only 4 percent of total revenue (Figure B). In comparison, larger organizations, those with assets of $10 million or more, represented just 6 percent of
the returns filed, but accounted for 89 percent of total asset holdings and 81 percent of total revenue reported. The assets of all nonprofit charitable organizations filing Forms 990 and 990-EZ for 1999 totalled $1.5 trillion. “Cash, savings, and investments” was the primary component of assets for these organizations, accounting for 56 percent of the total. “Land, buildings, and equipment” owned by nonprofits (but not for investment purposes) represented 25 percent of total assets [6]. The total fund balance (also called “net assets” or “net worth”) of Form 990 and 990-EZ filers increased 9 percent to $972.2 billion for 1999. The nonprofit charitable organizations in this study reported total revenue of $800.7 billion for 1999. “Program service revenue” was the major source of revenue for these organizations. This revenue is comprised of the fees collected by organizations in support of their tax-exempt purposes and includes income, such as tuition and fees at educational institutions, hospital patient charges (including
Figure B
Selected Items for Nonprofit Charitable Organizations, by Size of Total Assets and Total Revenue, Reporting Year 1999
[Money amounts are in millions of dollars] Returns Size of organization Number Percentage of total (1) Size of total assets Total........................................................................................ 211,615 100.0 1,453,675 2,864 100.0 0.2 0.9 1.0 9.2 12.7 75.9 972,232 2,152 10,242 11,229 86,997 116,325 745,286 100.0 0.2 1.1 1.2 8.9 12.0 76.7 800,676 10,374 19,969 14,633 111,547 114,356 529,796 100.0 1.3 2.5 1.8 13.9 14.3 66.2 (2) (3) Total assets Amount Percentage of total (4) (5) Total fund balance Amount Percentage of total (6) (7) Total revenue Amount Percentage of total (8)
Under $100,000¹........................................................................................ 80,341 38.0
$100,000 under $500,000........................................................................................ 55,545 26.2 13,786 $500,000 under $1,000,000........................................................................................ 20,708 9.8 14,811 $1,000,000 under $10,000,000........................................................................................ 42,288 20.0 134,184 $10,000,000 under $50,000,000........................................................................................ 8,585 4.1 184,269 $50,000,000 or more........................................................................................ 4,148 2.0 1,103,761 Size of revenue reported Total........................................................................................ 211,615 100.0 1,453,675 14,040
100.0 1.0 2.5 2.2 14.3 18.2 61.8
972,232 10,398 26,366 22,300 141,790 173,638 597,740
100.0 1.1 2.7 2.3 14.6 17.9 61.5
800,676 3,623 16,586 16,209 111,527 141,111 511,620
100.0 0.5 2.1 2.0 13.9 17.6 63.9
Under $100,000²........................................................................................ 74,789 35.3
$100,000 under $500,000........................................................................................ 68,770 32.5 35,617 $500,000 under $1,000,000........................................................................................ 22,633 10.7 32,504 $1,000,000 under $10,000,000........................................................................................ 36,043 17.0 207,722 $10,000,000 under $50,000,000........................................................................................ 6,863 3.2 264,802 $50,000,000 or more........................................................................................ 898,989 2,517 1.2
¹ Includes returns with zero assets or assets not reported. ² Includes returns with no revenue or revenue not reported.
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 100 percent because of rounding.
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Charities and Other Tax-Exempt Organizations, 1999
Medicare and Medicaid payments), admission fees collected by museums or community performing arts groups, and YMCA/YWCA. Overall, program service revenue totaled $518.1 billion, a 3-percent increase from 1998. Figure C illustrates the types of revenue reported by organizations of different sizes. The largest organizations, those with assets of $10 million or more, received 70 percent of their total revenue from program service revenue, while organizations with assets under $1 million received over half of their revenue from contributions, gifts, and grants. Total expenses, as reported on Forms 990 and 990-EZ, increased 4 percent to $714.5 billion for
1999. The two largest expense categories, “salaries, other compensation, and employee benefits” and “grants and similar amounts paid,” both increased 7 percent for 1999 to $309.7 billion and $48.1 billion, respectively. On Form 990 (but not on Form 990-EZ), expenses for nonprofit charitable organizations are distributed among four areas: program services, fundraising, management and general, and payments to affiliates. Briefly, program service expenses are those associated with the activities that further an organization’s exempt purpose; fundraising expenses are those incurred in soliciting contributions, gifts, and
Figure C
Sources of Nonprofit Charitable Organization Revenue, by Asset Size, Reporting Year 1999
Percentage of total 100
12 10 1 10 3 6 2 7 3 4 11
80
36
38
36
124
60
49 64 71
40
49
53
51 43 26 14
20
0
Under $100,000¹ $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
Asset size Source of revenue
Contributions, gifts, and grants Program service revenue
¹ Includes returns with zero assets or assets not reported. ² Includes "interest on savings and temporary cash investments," "dividends and interest from securities," and "other investment income" 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 $25,000, as well as most churches, and certain other types of religious organizations. Detail may not add to 100 percent because of rounding.
Investment income² Other
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Charities and Other Tax-Exempt Organizations, 1999
grants; and management and general expenses include those administrative and overhead costs which are not specifically related to program services or fundraising activities. Within these three broad areas are specific categories, such as salaries and wages, grants and allocations, professional fees, and occupancy. The fourth area includes payments to organizations closely related to the reporting organizations, such as support and dues payments by local chapters to State and national agencies. Program service expenses accounted for the vast majority (85 percent) of total expenses reported by filers of Form 990; management and general expenses totaled 13 percent; and fundraising expenses and payments to affiliates, combined, accounted for less than 2 percent.
NonprofitCharitableOrganizationsClassified 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 and activities [7]. It recognizes 26 major groups, which are aggregated into 10 program categories, as shown in Figure D. Within each program category, there is a wide diversity in the types of organizations conducting the different functions. The organizations were classified for the statistics on the basis of information provided in the “Statement of Program Service Accomplishments” section of Forms 990 and 990-EZ. Based on the NTEE classification, health was the dominant program category in terms of revenue, accounting for 54 percent of the total. Organizations in the health category also held the largest portion of total assets (39 percent). This category includes organizations that promote the wellness of individuals, the general treatment and prevention of disease or illness (including also mental health and illness), and the medical rehabilitation of people with physical disabilities. Examples are hospitals; nursing or convalescent facilities; health support services, such as
Figure D
Selected Items for Nonprofit Charitable Organizations Classified by NTEE Category, Reporting Year 1999
[Money amounts are in millions of dollars]
NTEE major category¹
Number of returns
Total assets
Total fund balance or net worth (3) 972,232 375,884 309,978 Total
Revenue Contributions, gifts, and grants (4) 800,676 22,304 169,376 8,290 432,486 107,616 8,308 1,719 43,928 6,536 112 (5) 174,992 11,252 47,165 4,969 31,649 45,744 7,109 154 22,529 4,321 98 Program service revenue (6) 518,111 5,473 77,110 1,537 370,835 50,704 806 599 10,188 858 -(7) 714,487 17,201 125,796 6,031 418,177 100,739 7,731 1,184 32,192 5,340 95 Total expenses Excess of revenue over expenses (net) (8) 86,189 5,102 43,580 2,259 14,309 6,877 577 536 11,736 1,196 17
(1)
(2)
Total.............................................................................................. 211,615 1,453,675 Education.............................................................................................. 34,860 467,396 Health.............................................................................................. 30,003 570,765
Arts, culture, and humanities.............................................................................................. 23,535 58,873 50,459 Environment, animals.............................................................................................. 7,859 20,447 17,182 Human services.............................................................................................. 83,850 81,896 157,955 International, foreign affairs.............................................................................................. 2,319 8,423 6,270 Mutual, membership benefit.............................................................................................. 624 9,664 8,580 Public, societal benefit.............................................................................................. 18,340 146,665 108,871 Religion related.............................................................................................. 11,022 11,901 13,323 Unknown, unclassified².............................................................................................. 278 162 138
¹ The National Taxonomy of Exempt Entities (NTEE) is a classification system that uses 26 field areas that are aggregated into 10 major categories, shown above. It was developed by the National Center for Charitable Statistics. The codes describe the purposes and activities of the organizations. ² Estimates in this row should be used with caution because of the small number of sample returns on which they are based. 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.
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Charities and Other Tax-Exempt Organizations, 1999
blood banks, organ banks, and emergency medical transport services; health care financing activities; substance abuse treatment services; organizations that study ethics or promote the practice of ethical behavior in medical care and research; health associations active in the prevention or treatment of diseases; and medical research. Eighty-six percent of total revenue for nonprofit charitable organizations in the health category was derived from program services. The education program category includes higher education, elementary and secondary schools, correspondence schools, libraries, educational testing services, organizations providing opportunities for continuing education outside the framework of formal education, and student services and organizations. Education ranked a distant second in terms of revenue, which totaled $169.4 billion. This category also accounted for $467.4 billion in assets--nearly onethird of the total for nonprofit charitable organizations. Thirty-nine percent of the organizations that filed Forms 990 and 990-EZ for 1999 were classified as human service organizations. Program service revenue ($50.7 billion) and contributions, gifts, and grants received ($45.7 billion) together represented nearly all of the total revenue reported by these organiza126
tions. This category was comprised of organizations in several classifications performing a broad range of services focused on specific needs within the community: housing and shelter programs, including housing, construction, management, and services to assist in locating, acquiring, or sustaining housing; job training and placement services; public safety, disaster preparedness, and relief services, including activities related to the effects of disasters and the providing of relief to accident victims; recreation and sports programs provided by organizations for camps, parks, and playgrounds, and amateur sports activities; crime prevention and legal services; and multipurpose organizations which provide a broad range of social or human services to individuals and families. (Included in this last category are organizations such as the American Red Cross, Salvation Army, Urban League, and YMCA’s/YWCA’s.)
OrganizationsTax-ExemptUnderInternal RevenueCodeSections501(c)(4)-(9)
The statistics presented in this section are based on Forms 990 and 990-EZ filed by organizations taxexempt under Code sections 501(c)(4) through (9) [8]. Figure E provides general descriptions of the
Figure E
Types of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(3)-(9)
Internal Revenue Code section 501(c)(3) Description of organization Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition 501(c)(4) Civic leagues, social welfare organizations, and local associations of employees Labor, agriculture, and horticultural organizations General nature of activities Activities of a nature implied by the description of the class of organization
Promotion of community welfare and activities, net earnings from which are devoted to charitable, educational, or recreational purposes Educational or instructive groups whose purpose is to improve conditions of work, products, and efficiency Improving conditions in one or more lines of business Pleasure, recreational, and social activities Lodges providing for payment of life, sickness, accident, or other benefits to members Providing for payment of life, sickness, accident, or other benefits to members
501(c)(5)
501(c)(6) 501(c)(7) 501(c)(8)
Business leagues, chambers of commerce, and real estate boards Social and recreational clubs Fraternal beneficiary societies and associations
501(c)(9)
Voluntary employee beneficiary associations
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Charities and Other Tax-Exempt Organizations, 1999
Figure F
Selected Financial Items for Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(4)-(9), Reporting Year 1999
[Money amounts are in millions of dollars]
Internal Revenue Code section
Number of returns (1)
Total assets (2)
Total liabilities (3)
Total fund balance or net worth (4) 19,331 17,456 19,921 11,272 10,221 94,742
Total revenue (5) 41,577 16,284 23,798 8,809 11,945 92,620
Total expenses (6) 40,130 15,099 23,252 8,422 11,080 87,118
501(c)(4).......................................................................................................................... 21,082 59,465 40,134 501(c)(5).......................................................................................................................... 3,443 20,516 20,899 501(c)(6).......................................................................................................................... 27,831 40,440 20,519 501(c)(7).......................................................................................................................... 4,814 16,559 16,085 501(c)(8).......................................................................................................................... 7,419 69,502 59,280 501(c)(9).......................................................................................................................... 9,162 114,221 19,478
NOTE: Data are from Forms 990 and 990-EZ and exclude most organizations with receipts less than $25,000.
organizations included under these sections. Unlike the nonprofit charitable organizations that are taxexempt under Code section 501(c)(3), most contributions to these organizations are not taxdeductible. Financial data for organizations covered by these six Code sections are presented in Tables 2, 3, and 4.
HighlightsofFinancialData
Voluntary employee beneficiary associations, Code section 501(c)(9), reported $114.2 billion in assets for 1999, considerably more than organizations exempt under sections 501(c)(4) through (8) (Figure F). This amount represented an increase of 4 percent from Reporting Year 1998. Fraternal beneficiary societies, section 501(c)(8), and civic leagues and social welfare associations, section 501(c)(4), reported $69.5 billion and $59.5 billion in assets, respectively, for 1999. With the exception of social and recreational clubs, section 501(c)(7), the majority of the asset holdings by organizations under these six Code sections was reported by the largest organizations (those with assets of $10 million or more); for social and recreational clubs, however, the largest organizations reported just 32 percent of total assets. Social and recreational clubs differed from other types of organizations in the components of their assets as well. While organizations exempt under Code sections (c)(4), (5), (6), (8), and (9) held the majority of their assets in the form of cash, savings, and investments, social and recreational clubs reported 65 percent of their assets as land and buildings.
In terms of revenue, voluntary employee beneficiary associations, section 501(c)(9), were also the largest of the six categories, with $92.6 billion, a 7-percent increase from 1998. Civic leagues and social welfare organizations, section 501(c)(4), ranked a distant second in terms of revenue, with $41.6 billion, an increase of 6 percent from the previous year. Program service revenue was the primary source of income for three types of organizations: civic leagues and social welfare organizations, section 501(c)(4); fraternal beneficiary societies, section 501(c)(8); and voluntary employee beneficiary associations, section 501(c)(9) (Figure G). These three types of organizations reported at least three-fourths of their revenue from program services. Membership dues and assessments were the principal source of revenue for labor, agricultural, and horticultural organizations, section 501(c)(5); and social and recreational clubs, section 501(c)(7). Unlike nonprofit charities exempt under 501(c)(3), contributions, gifts, and grants were a minor source of income for those organizations tax-exempt under sections 501(c)(4) through (9).
OrganizationsFilingForm990-EZ
Form 990-EZ, which was introduced for Reporting Year 1989, may be filed by organizations that are tax-exempt under Internal Revenue Code section 501(c), with annual gross receipts of less than $100,000 and assets under $250,000. Form 990-EZ requires less detailed reporting than the long form, especially on the balance sheet portion of the return.
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Charities and Other Tax-Exempt Organizations, 1999
Figure G
Sources of Revenue of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(4)-(9), Reporting Year 1999
Percentage of total 100% 9
4
13
14 24 22
10 3
80%
2 40
60%
64 78 58 87 74
40%
40
20%
19 17 9 4 501(c)(5) 7 501(c)(6) 501(c)(7) 1 501(c)(8) 1 501(c)(9)
0%
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501(c)(4)
Code subsection Source of revenue Contributions, gifts, and grants Program service revenue Membership dues and assessments Other
NOTES: Data are from Forms 990 and 990-EZ and exclude most organizations with receipts less than $25,000. Detail may not add to 100 percent because of rounding.
Table 4 presents detailed data on Form 990-EZ filers, by Internal Revenue Code section. With the exception of voluntary employee beneficiary associations, Forms 990-EZ represented between 20 and 36 percent of all information returns filed for 1999. (The short form accounted for only 4 percent of the total number of returns filed by organizations exempt under 501(c)(9).) Nonprofit charitable organizations reporting on Form 990-EZ accounted for very small proportions of total assets. Only social and recreational clubs, section 501(c)(7), reported more than 2 percent of their total assets on Form 990-EZ. The assets of nonprofit charitable organizations that filed Form 990-EZ represented just one-tenth of 1 percent of the total assets of reporting organizations exempt
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under section 501(c)(3). (Data for organizations that were eligible to file Form 990-EZ but filed the longer Form 990 instead are included with the data for the filers of Form 990.)
Summary
For 1999, nonprofit charitable organizations (excluding private foundations) tax-exempt under section 501(c)(3) reported $1.5 trillion in total assets and $800.7 billion in revenue. The number of returns filed by these organizations was 211,615, including both the longer Form 990 and the shorter Form 990-EZ. 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)
Charities and Other Tax-Exempt Organizations, 1999
were granted, was $518.1 billion for Reporting Year 1999. It represented nearly two-thirds of total revenue reported by charitable organizations. Contributions, gifts, and grants increased by 8 percent to $175.0 billion. This source of revenue accounted for over one-half of the total revenue of organizations with asset holdings of less than $1 million, but for a much smaller share of the total revenue of the larger organizations. Expenses rose by 4 percent to $714.5 billion. Using the National Taxonomy of Exempt Entities codes (which classify organizations by institutional purpose and major programs and activities), health care was the predominant major category, accounting for 39 percent of the assets and 54 percent of total revenue reported by nonprofit charitable organizations. Organizations exempt under Internal Revenue Code sections 501(c)(4) though (9) are diverse in both their purposes and financial characteristics. Voluntary employee beneficiary associations, section 501(c)(9), led these organizations in terms of both assets and revenue, with totals of $114.2 billion and $92.6 billion, respectively. Program service revenue was the principal source of revenue and consisted of payments for health and welfare benefits. Membership dues and assessments were the principal source of revenue for labor, agricultural, and horticultural organizations, section 501(c)(5); and social and recreational clubs, section 501(c)(7).
DataSourcesandLimitations
The statistics in this article are based on a sample of 1999 Forms 990, Return of Organization Exempt From Income Tax, and Forms 990-EZ, Short Form Return of Organization Exempt From Income Tax. Organizations used the 1999 forms when their accounting periods ended any time between December 31, 1999, and November 30, 2000. The sample did not include private foundations, which were required to file separate return forms. 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 990EZ. 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 was comprised of returns of organizations exempt under section 501(c)(3), and the second part contained organizations exempt under sections
501(c)(4) through (9). Returns of organizations taxexempt under other Code sections were excluded. The data presented were obtained from returns as originally filed with the Internal Revenue Service. 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 the data base. Each part of the sample was classified into strata based on size of total assets, with each stratum sampled at a different rate. For section 501(c)(3) organizations, a sample of 15,051 returns was selected from a population of 214,644. Sampling rates ranged from 1.03 percent for organizations reporting total assets less than $500,000 to 100 percent for organizations with total assets of $30,000,000 or more. For organizations filing under sections 501(c)(4) through (9), a sample of 9,895 returns was selected from a population of 104,526. Sampling rates ranged from 2.06 percent for organizations reporting total assets less than $125,000 to 100 percent for organizations with assets of $10,000,000 or more. 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 1999. However, these returns were not included in the final sample, nor in 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 H shows CV’s for selected financial data. A discussion of methods for evaluating the nonsampling error can be found in the general Appendix of this issue.
NotesandReferences
[1] For more information on the requirements for tax-exemption under 501(c)(3) and other Code sections, see Internal Revenue Service Publication 557, Tax Exempt Status for Your Organization. [2] Data presented in this article are from 1999 Forms 990 and 990-EZ. The total number of
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Charities and Other Tax-Exempt Organizations, 1999
Figure H
Coefficients of Variation for Selected Items, by Selected Internal Revenue Code Sections, Reporting Year 1999
Internal Revenue Code section (1) Total revenue Total expenses Total assets Total liabilities
Volume 21, Number 2; and Arnsberger, Paul, “Nonprofit Charitable Organizations, 1997,” Statistics of Income Bulletin, Fall 2000, Volume 20, Number 2. [6] The Form 990 includes a detailed balance sheet on which organizations classify their assets among a number of different components. The balance sheet on the shorter Form 990-EZ provides for only three types of assets: cash, savings, and investments; land and buildings; and other assets. For the sake of consistency, the assets of organizations filing the long form are collapsed into these three categories. Detailed balance sheet data for Form 990 filers are provided in Tables 1 and 3. Form 990-EZ data can be found in Table 4. [7] For information on the National Taxonomy of Exempt Entities classification system, see Hodgkinson, Virginia A.; Weitzman, Murray S.; et al., Nonprofit Almanac, 1996-1997: Dimensions of the Independent Sector, JosseyBass, Inc., 1996; Stevenson, David R., Pollak; Thomas H.; and Lampkin, Linda M.; et al., State Nonprofit Almanac 1997: Profiles of Charitable Organizations, The Urban Institute, 1997; and The National Taxonomy of Exempt Entities Manual, The Urban Institute, 1997. [8] Tax-exempt organizations are described under sections 501(c)(1) through (21) of the Internal Revenue Code. The statistics in this article are based only on those tax-exempt under sections 501(c)(3)-(9) because these organizations tend to constitute the bulk of the financial activity for the nonprofit sector. SOURCE: IRS, Statistics of Income Bulletin, Fall 2002, Publication 1136 (Rev. 12-2002)
Coefficient of variation (percentages) (2) (3) (4) 0.26 0.42 2.06 0.65 2.53 0.09 0.82
501(c)(3)...................................................................................... 0.39 0.44 0.06 501(c)(4)...................................................................................... 0.92 0.96 0.39 501(c)(5)...................................................................................... 2.27 2.31 1.08 501(c)(6)...................................................................................... 1.79 1.82 0.64 501(c)(7)...................................................................................... 2.44 2.59 1.61 501(c)(8)...................................................................................... 0.65 0.67 0.19 501(c)(9)...................................................................................... 4.91 5.91 0.23
NOTE: Includes data from Forms 990 and 990-EZ and excludes most organizations with receipts less than $25,000.
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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 (December 1999) and does not include private foundations filing Form 990-PF, Return of Private Foundation. [3] The $25,000 filing threshold is an average of an organization’s gross receipts over the previous 3 years. [4] For information on private foundations, see Ludlum, Melissa, “Domestic Private Foundations and Charitable Trusts, 1999,” in this issue. [5] For data on previous years, see Arnsberger, Paul, “Nonprofit Charitable Organizations, 1998,” Statistics of Income Bulletin, Fall 2001,
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Charities and Other Tax-Exempt Organizations, 1999
Table 1.--Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Balance Sheet and Income Statement Items, by Asset Size
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Asset size Item Total Under $100,000¹ (1) Number of returns............................................................................. 168,701 Total assets........................................................................... 1,451,787,279 Cash................................................................................................................... 27,890,603 (2) 42,767 1,803,987 736,524 $100,000 under $500,000 (3) 50,205 12,958,192 2,290,535 745,279 214,421 402,118 *5,448 280,754 1,191,194 $500,000 under $1,000,000 (4) 20,708 14,811,314 1,480,205 3,167,173 672,227 179,895 427,747 *3,934 326,973 106,217 100,238 2,055,437 727,035 605,914 4,630,567 327,751 3,582,052 804,405 37,721 $1,000,000 under $10,000,000 (5) 42,288 134,184,454 6,836,930 16,659,995 8,102,886 3,635,901 2,885,003 25,570 2,382,451 1,133,189 1,270,953 25,328,592 5,247,697 7,613,445 47,793,367 5,268,475 47,186,971 11,137,978 994,221 3,278,699 93,264 2,591,895 24,118,183 4,972,732 86,997,483 $10,000,000 under $50,000,000 (6) 8,585 184,268,686 5,031,758 14,981,328 11,225,882 5,186,325 1,811,968 87,184 4,052,312 1,463,094 1,589,242 52,961,580 4,654,666 13,472,661 58,124,109 9,626,576 67,943,823 15,249,238 1,296,036 5,770,236 45,433 13,095,152 22,922,682 9,565,046 116,324,863 $50,000,000 or more (7) 4,148 1,103,760,647 11,514,650 51,331,279 68,801,334 17,194,980 3,983,480 55,887 34,222,345 5,326,578 8,858,311 451,503,361 13,431,794 116,377,864 251,092,619 70,066,165 358,475,000 82,151,937 4,455,902 12,505,301 360,777 132,332,993 67,925,873 58,742,217 745,285,647
Savings and temporary cash investments................................................................................................................... 90,036,006 516,729 3,379,500 Accounts receivable (net)................................................................................................................... 89,650,734 103,127 Pledges receivable (net)................................................................................................................... 26,417,867 *6,345 Grants receivable................................................................................................................... 9,551,582 41,266 Receivables due from officers, directors, trustees, and key employees................................................................................................................... 181,212 3,189 Inventories for sale or use................................................................................................................... 8,337,224 27,393 Investments in securities................................................................................................................... 533,079,336 39,173 Investments in land, buildings, and equipment minus accumulated depreciation................................................................................................................... 591,063 24,695,599 43,345 Other investments................................................................................................................... 138,393,741 *9,933 Land, buildings, and equipment minus accumulated depreciation................................................................................................................... 364,868,656 216,705 Other assets................................................................................................................... 26,121 85,636,459 Total liabilities........................................................................... 481,292,954 608,380 Accounts payable................................................................................................................... 110,787,829 313,509 Grants payable................................................................................................................... 6,914,149 *16,384 Loans from officers, directors, trustees, and key employees................................................................................................................... 88,456 648,292 Tax-exempt bond liabilities................................................................................................................... 148,046,185 -Other liabilities................................................................................................................... 74,165,211 102,517 Total fund balance or net worth........................................................................... 970,494,325 Footnotes at end of table. 1,195,607 57,942 *3,246 480,368 9,461,464 3,011,290 321,371 3,496,728 1,130,763 113,886 313,924 Other notes and loans receivable................................................................................................................... 41,115,863 *10,550 121,231 Prepaid expenses and deferred charges................................................................................................................... 11,932,393 23,587 90,062
Support and revenue designated for future periods................................................................................................................... 22,417,634 38,028 442,334 383,036 *2,420 *22,899 2,029,242 302,329 11,229,262
Mortgages and other notes payable................................................................................................................... 118,313,654 49,486 1,268,189
131
Charities and Other Tax-Exempt Organizations, 1999
Table 1.--Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Balance Sheet and Income Statement Items, by Asset Size--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Asset size Item Total Under $100,000¹ (1) Total revenue........................................................................... 798,623,980 (2) 8,607,991 $100,000 under $500,000 (3) 19,683,534 10,508,901 $500,000 under $1,000,000 (4) 14,632,779 7,486,337 3,055,107 599,163 3,832,067 5,229,170 437,575 116,696 54,099 78,994 24,895 144,770 132,672 97,029 559,509 462,480 35,643 95,712 60,070 $1,000,000 under $10,000,000 (5) 111,547,262 47,737,527 19,978,536 3,036,685 24,722,306 54,351,157 1,367,806 1,043,687 1,278,491 344,639 786,214 441,574 247,819 1,532,244 1,145,068 10,224,566 9,079,498 387,175 1,215,353 828,178 967,650 2,079,055 1,111,405 1,163,902 2,679,465 1,515,563 1,512,340 103,332,887 87,609,603 13,424,342 1,763,151 534,953 8,214,375 $10,000,000 under $50,000,000 (6) 114,356,350 29,851,272 16,839,320 1,984,970 11,026,982 72,999,798 1,341,852 1,129,763 2,212,124 294,317 651,215 356,899 356,725 3,026,258 2,687,221 24,007,419 21,320,198 339,037 1,107,194 768,157 254,957 533,756 278,800 793,993 1,996,435 1,202,442 2,095,290 104,639,522 88,502,611 14,267,774 1,516,783 340,496 9,716,828 $50,000,000 or more (7) 529,796,065 74,128,453 43,860,379 7,043,347 23,224,728 374,432,166 2,051,294 5,288,028 15,152,846 1,026,756 2,258,438 1,231,683 2,973,276 43,234,761 35,200,679 366,014,492 330,813,813 8,034,083 12,356,909 4,322,826 173,051 523,997 350,946 1,953,452 3,844,076 1,890,624 9,381,981 464,328,482 398,446,765 57,367,926 3,894,422 4,619,373 65,467,583
Total contributions, gifts, and grants received ........................................................... 173,981,000 4,268,511
Contributions received from direct public support..................................................................................... 91,696,783 2,443,087 5,520,353 Contributions received from indirect public support..................................................................................... 13,519,909 343,886 511,859 Government grants..................................................................................... 68,764,308 1,481,537 4,476,688
Program service revenue ................................................................................................................... 7,076,728 517,624,221 3,535,202 Membership dues and assessments................................................................................................................... 6,132,865 277,290 657,048 Dividends and interest from securities................................................................................................................... 18,855,849 4,818 90,875 Net rental income (loss)................................................................................................................... 1,829,262 16,803 Gross rents..................................................................................... 3,940,511 Rental expenses................................................................................................ 2,111,249 16,926 122 92,649 148,724 56,075 24,682
Interest on savings and temporary cash investments................................................................................................................... 7,809,707 21,210 155,236 171,782
Other investment income................................................................................................................... 3,749,967 2,696
Total gain (loss) from sales of assets................................................................................................................... 48,011,835 25,238 60,662 Gain (loss), sales of securities.................................................................................... 2,489 39,162,721 Gross amount from sales.......................................................... 401,024,552 Cost or other basis and sales expense.......................................................... 361,861,831 Gross amount from sales.......................................................... 14,944,382 Cost or other basis and sales expense.......................................................... 6,095,267 32,840 30,351 *90,537 *67,789 30,234 185,726 155,491 30,428 78,676 48,248
Gain (loss), sales of other assets................................................................................................ 8,849,114 *22,748
Net income (loss), special events and activities................................................................................................................... 268,824 2,324,799 238,598 421,720 Gross revenue.................................................................................... 6,345,829 914,486 675,888 1,333,882 912,162 960,652 691,828 181,069 386,923 205,854 409,786 13,184,761 10,909,878 1,786,277 471,830 15,989 1,448,018
132
Direct expenses.................................................................................... 4,021,029
Gross profit (loss), sales of inventories................................................................................................................... 4,488,919 127,555 268,947 Gross sales minus returns and allowances.................................................................................... 10,040,152 433,474 Cost of goods sold.................................................................................... 5,551,232 Total expenses²........................................................................... 712,574,240 305,918 8,515,592 Other revenue (loss)................................................................................................................... 13,815,550 90,067 699,779 430,832 326,085 18,572,996 15,356,645 2,802,135 381,324 32,892 1,110,538
Program services................................................................................................................... 608,058,796 7,233,294 Management and general................................................................................................................... 90,743,589 1,095,134 Fundraising................................................................................................................... 139,659 8,167,169 Payments to affiliates................................................................................................................... 5,591,207 47,504 Excess of revenue over expenses (net)........................................................................... 86,049,740 92,399
* 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. ² The differences between "total expenses" shown in this table and "total functional expenditures" shown in Table 2 are due to payments to affiliates, which are not considered functional expenditures. 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.
132
Charities and Other Tax-Exempt Organizations, 1999
Table 2.--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-Item 501(c)(3)¹ (1) 501(c)(4) (2) 501(c)(5) (3) 13,262 501(c)(6) (4) 20,456 22,814,090 688,395 35,383 435,707 1,167,989 4,535,029 328,711 594,157 372,084 73,490 112,166 458,545 229,909 238,742 331,922 724,694 235,940 948,358 628,184 1,686,471 211,920 458,232 831,797 501(c)(7) (5) 10,817 8,159,710 35,449 *3,714 10,454 83,701 2,913,515 37,350 230,947 340,343 5,129 41,797 17,963 316,359 49,162 35,690 920,321 259,582 65,486 25,430 44,307 183,325 710,250 182,939 501(c)(8) (6) 5,729 10,994,958 244,643 21,378 7,722,016 86,478 661,592 59,952 256,799 80,340 4,163 19,086 28,697 68,606 23,202 31,517 164,518 41,541 44,784 33,609 45,590 24,920 91,941 123,956 501(c)(9) (7) 8,723 87,022,058 825,256 911,251 72,136,975 299,415 503,549 74,494 1,742,560 87,160 *9,997 83,489 103,460 38,554 20,102 56,154 74,519 24,309 43,749 13,449 28,967 32,700 53,770 985,815
Number of returns reporting functional expenditures......................................................................... 168,042 13,620
Total functional expenditures²............................................................................... 12,922,161 706,983,068 39,827,444 Grants and allocations..................................................... 42,052,240 2,224,721 508,397 Specific assistance to individuals..................................................... 383,204 5,733,545 118,872 Benefits paid to or for members..................................................... 4,932,854 11,224,583 1,480,307 Compensation of officers, directors, or trustees................................................................................... 292,139 9,372,845 1,103,199 Other salaries and wages..................................................... 263,393,950 3,376,568 2,728,630 Pension plan contributions..................................................... 7,589,222 117,433 382,109 Other employee benefits..................................................... 28,430,937 437,913 523,199 Payroll taxes..................................................... 6,510,397 1 163,464 342,674 Professional fundraising fees..................................................... 716,560 32,843 41,573 Accounting fees..................................................... 1,436,233 57,487 78,530 Legal fees.................................................................................... 1,747,201 83,654 307,211 Supplies.................................................................................... 58,441,485 272,648 144,559 Telephone.................................................................................... 116,120 3,947,602 135,326 Postage and shipping..................................................... 3,189,800 282,139 103,096 Occupancy.................................................................................... 680,413 20,518,727 416,894 Equipment rental and maintenance..................................................... 9,491,823 190,834 98,368 Printing and publications..................................................... 5,470,204 356,241 208,745 Travel.................................................................................... 5,939,188 165,025 341,203 Conferences, conventions, and meetings................................................................................... 149,160 2,943,510 276,393 Interest.................................................................................... 13,138,126 1,751,528 40,976 Depreciation and depletion..................................................... 31,016,202 570,337 217,288 Other expenses..................................................... 170,956,878 1,689,893 332,455
* 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 The differences between "total functional expenditures" shown in this table and "total expenses" shown in Tables 1 and 3 are due to payments to affiliates, which are not considered functional expenditures. NOTES: Data exclude most organizations with receipts less than $25,0000. Detail may not add to totals because of rounding.
133
Charities and Other Tax-Exempt Organizations, 1999
Table 3.--Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(3)-(9): Selected Balance Sheet and Income Statement Items, 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-Item
501(c)(3)¹ (1)
Number of returns................................................................................ 168,701 Total assets..................................................................................................... 1,451,787,279 Cash................................................................................................................. 27,890,603 Accounts receivable (net)................................................................................ 89,650,734 Pledges receivable (net)................................................................................ 26,417,867 Grants receivable................................................................................ 9,551,582 Receivables due from officers, directors, trustees, and key employees....................................................................................... 181,212
501(c)(4) (2)
13,788 59,108,364 1,612,569 3,401,044 55,161 104,558 27,606
501(c)(5) (3)
13,310 20,533,231 1,483,925 4,052,850 909,555 *29,936 12,959 1,419 40,699 8,257,233 392,453 1,653,376 2,808,198 489,522 3,407,702 1,598,271 12,324
501(c)(6) (4)
20,461 40,138,829 2,174,507 7,103,185 1,826,973 184,758 75,007 6,746 3,190,790 170,787 553,558 16,272,658 557,855 3,043,784 3,515,510 1,462,711 20,485,486 3,422,948 42,051
501(c)(7) (5)
10,868 15,726,440 629,602 1,325,531 889,656 13,380 *4,038 *931 133,062 187,231 144,763 503,897 1,208,281 135,880 10,280,293 269,897 4,778,009 903,198 *1,230 487,365 14,381 *15,935 2,743,428 612,471 10,948,431
501(c)(8) (6)
5,729 69,368,995 276,612 798,864 96,282 *3,781 *1,193 *51 726,619 33,035 281,299 38,460,109 504,770 9,392,774 1,463,183 17,330,422 59,270,400 598,984 46,831 59,227 *1,385 *17,827 317,371 58,228,773 10,098,595
501(c)(9) (7)
8,770 114,185,577 2,232,761 17,185,402 4,574,297 *12,035 167,084 *2,055 122,888 8,931 120,756 67,868,653 5,857,216 11,533,758 343,994 4,155,748 19,477,912 7,114,678 48,257 209,754 *263 *11,580 637,875 11,455,504 94,707,665
Savings and temporary cash investments................................................................................ 90,036,006 5,790,998
Other notes and loans receivable................................................................................................................. 41,115,863 19,409,776 293,008 Inventories for sale or use................................................................................................................. 8,337,224 225,031 Investments in securities................................................................................................................. 533,079,336 11,008,716 Investments in land, buildings, and equipment minus accumulated depreciation................................................................................ 24,695,599 Land, buildings, and equipment minus accumulated depreciation.................................................................................................................... 364,868,656 6,772,790 Other assets................................................................................................................. 85,636,459 6,536,332 Total liabilities...................................................................... 481,292,954 40,081,800 1,092,705 Other investments................................................................................................................. 138,393,741 2,471,285 Prepaid expenses and deferred charges................................................................................................................. 11,932,393 599,793 108,099
Accounts payable................................................................................................................. 110,787,829 6,469,134 Grants payable................................................................................................................. 6,914,149 307,190
Support and revenue designated for future periods................................................................................................................. 22,417,634 2,279,486 259,575 2,693,533
134
Loans from officers, directors, trustees, and key employees.................................................................................................................... 648,292 84,013 Tax-exempt bond liabilities......................................................................... 148,046,185 6,104,882 *2,721 *27,345 694,459 17,125,529 *4,463 *22,399 1,994,720 12,305,372 19,653,343
Mortgages and other notes payable................................................................................................................. 118,313,654 19,136,767 813,006 Other liabilities................................................................................................................. 74,165,211 5,700,327 Total fund balance or net worth...................................................................... 970,494,325 Footnotes at end of table. 19,026,564
134
Charities and Other Tax-Exempt Organizations, 1999
Table 3.--Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(3)-(9): Selected Balance Sheet and Income Statement Items, by Code Section--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Organizations tax-exempt under Internal Revenue Code section-Item
501(c)(3)¹ (1)
Total revenue...................................................................... 798,623,980
501(c)(4) (2)
41,276,734
501(c)(5) (3)
15,900,229
501(c)(6) (4)
23,476,653 612,817 74,844 841,354 9,411,171 9,290,998 641,587 53,904 148,763 94,859 94,160 418,595 311,475 16,342,593 16,031,118 107,119 199,452 92,332 168,122 503,999 335,877 99,999 325,136 225,138 1,256,813 22,938,021 (³) (³) (³) 123,931 538,632
501(c)(7) (5)
8,540,753 83,857 65,693 17,298 *866 1,432,686 4,990,082 81,312 22,286 56,548 100,016 43,468 7,433 54,280 18,047 130,440 112,392 36,233 80,534 44,301 39,663 168,671 129,008 1,482,576 3,105,955 1,623,379 290,029 8,173,642 (³) (³) (³) 13,931 367,111
501(c)(8) (6)
11,875,742 91,973 67,116 23,785 *1,072 8,871,975 282,085 56,236 1,965,699 24,723 46,377 21,654 51,538 172,707 154,524 18,833,949 18,679,426 18,183 52,551 34,368 90,337 328,219 237,882 127,630 347,050 219,421 140,840 11,015,505 (³) (³) (³) 20,546 860,237
501(c)(9) (7)
92,595,825 *58,489 *40,390 *18,099 -80,541,098 2,752,781 1,245,815 3,176,463 547 11,577 11,030 327,722 2,561,367 2,189,895 125,141,071 122,951,175 371,472 627,051 255,579 5,424 12,255 6,831 1,335 41,306 39,972 1,924,785 87,092,734 (³) (³) (³) 70,675 5,503,091
Total contributions, gifts, and grants received ................................................................................................................. 1,529,015 173,981,000 3,590,268 562,943 Contributions received from direct public support........................................................................................ 91,696,783 1,263,226 248,591 Contributions received from indirect public support........................................................................................ 13,519,909 440,187 168,935 Government grants........................................................................................ 68,764,308 1,886,855 145,418 Program service revenue ................................................................................................................. 3,091,817 517,624,221 32,266,809 Membership dues and assessments................................................................................................................. 6,132,865 1,720,569 10,129,870 Dividends and interest from securities................................................................................................................. 18,855,849 515,287 453,379 Net rental income (loss)................................................................................................................. 1,829,262 151,858 Gross rents........................................................................................ 3,940,511 Rental expenses........................................................................................ 2,111,249 244,957 93,099 42,488 136,151 93,663 40,386 315,881 7,498,229 7,182,349 23,385 69,931 46,546 63,140 47,135 46,540 36,981 925,439 14,738,718 (³) (³) (³) 1,816,556 1,161,511
Interest on savings and temporary cash investments................................................................................................................. 7,809,707 446,126 289,076 512,290
Other investment income................................................................................................................. 3,749,967 58,423 Gain (loss), sales of securities........................................................................................ 39,162,721 1,298,045 Gross amount from sales.................................................................. 401,024,552 7,233,864 Cost or other basis and sales expense.................................................................. 361,861,831 5,935,819 Gain (loss), sales of other assets........................................................................................ 8,849,114 207,984 Gross amount from sales.................................................................. 14,944,382 291,469 Cost or other basis and sales expense..................................................................83,485 6,095,267 Gross revenue........................................................................................ 6,345,829 Direct expenses........................................................................................ 4,021,029 871,314 705,178
Total gain (loss) from sales of assets................................................................................................................. 48,011,835 1,506,030 339,265
Net income (loss), special events and activities................................................................................................................. 2,324,799 166,136 16,005
Gross profit (loss), sales of inventories................................................................................................................. 4,488,919 122,561 9,559 Gross sales minus returns and allowances........................................................................................ 10,040,152 381,702 Cost of goods sold........................................................................................ 5,551,232 259,141 Other revenue (loss)................................................................................................................. 13,815,550 732,667 Total expenses²...................................................................... 712,574,240 39,847,076
Program services................................................................................................................. 608,058,796 36,060,416 Management and general................................................................................................................. 90,743,589 3,516,323 Fundraising................................................................................................................. 250,706 8,167,169 Payments to affiliates................................................................................................................. 5,591,207 19,631 1,429,658 Excess of revenue over expenses (net)...................................................................... 86,049,740
* 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 The differences between "total expenses" shown in this table and "total functional expenditures" shown in Table 2 are due to payments to affiliates, which are not considered functional expenditures. ³ 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.
135
Charities and Other Tax-Exempt Organizations, 1999
Table 4.--Form 990-EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(3)-(9): Selected Balance Sheet and Income Statement Items, 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-Item 501(c)(3) ¹ (1) 501(c)(4) (2) 501(c)(5) (3) 501(c)(6) (4) 7,370 300,740 284,653 2,601 13,486 33,334 501(c)(7) (5) 5,691 358,603 168,228 147,861 42,514 35,529 323,074 268,677 10,244 47,035 152,077 5,461 6,239 10,758 4,518 19,017 52,360 33,343 13,717 37,322 23,605 14,885 248,753 10,000 11,328 29,343 12,119 82,820 11,366 91,776 19,923 501(c)(8) (6) 1,690 132,849 77,278 51,726 3,845 10,025 122,824 68,800 5,457 23,622 15,046 3,912 38 329 291 7,586 20,043 12,457 5,905 12,080 6,175 7,234 64,369 24,438 4,236 3,666 1,635 13,709 2,526 14,158 4,431 501(c)(9) ² (7) 392 35,116 34,321 -795 314 34,802 24,648 6,113 6,395 7,698 1,618 ---719 911 192 ---2,105 25,036 2,308 6,254 3,113 881 593 359 11,529 -389
Number of returns.......................................................................................................................... 7,206 42,914 7,294 Total assets.......................................................................................................................... 1,888,136 356,560 Cash, savings, and investments.............................................................................................. 1,395,065 248,781 Land and buildings (net) .............................................................................................. 255,652 86,342 Other assets .............................................................................................. 237,417 21,437 Total liabilities .......................................................................................................................... 150,587 52,567 366,234 326,424 28,080 11,729 35,659
Total fund balance or net worth .......................................................................................................................... 267,406 1,737,549 303,993 330,575 Total revenue .......................................................................................................................... 2,051,613 300,021 Contributions, gifts, and grants .............................................................................................. 1,011,289 57,916 Program service revenue .............................................................................................. 486,442 48,831 Dues and assessments .............................................................................................. 197,907 101,159 Investment income (loss) .............................................................................................. 50,736 9,614 Gain (loss) from sales of assets .............................................................................................. 12,289 659 Gross amount from sales .................................................................................. 999 45,772 Cost or other basis and sales expense .................................................................................. 33,482 340 Gross revenue .................................................................................. 450,904 Direct expenses .................................................................................. 266,570 122,007 67,881 384,091 12,747 15,023 311,517 10,549 17 551 533 24,475 17,755 321,412 37,743 75,745 169,035 9,250 550 1,488 938 15,037 77,243 62,206 -469 1,936 2,405 14,522 314,136 18,430 12,899 42,962 47,218 12,664 26,960 153,002
Net income (loss), special events and activities .............................................................................................. 184,332 54,126 6,720
Gross profit (loss), sales of inventories ..............................................................................................671 69,861 11,208 Gross sales minus returns and allowances .................................................................................. 2,610 177,130 25,457 Cost of goods sold .................................................................................. 107,269 14,248 1,939 26,847 360,654 61,884 21,484 99,692 15,988 24,390 127,876 Other revenue (loss) .............................................................................................. 38,753 16,507
136
Total expenses.......................................................................................................................... 1,912,316 283,077 Grants paid .............................................................................................. 315,158 57,818 Benefits paid to or for members .............................................................................................. 33,387 19,039 Salaries and compensation .............................................................................................. 370,554 14,815 Professional fees ..............................................................................................18,316 191,282 Occupancy, rent, and utilities .............................................................................................. 213,085 30,137 Other expenses ..............................................................................................130,110 687,034
Printing, publications, and postage .............................................................................................. 9,338 101,807 12,841
Excess of revenue over expenses (net).......................................................................................................................... 139,298 16,945 23,437 7,275
¹ Excludes private foundations, most churches, and certain other types of religious organizations. ² Estimates in this column should be used with caution because of the small number of sample returns on which they are based.
NOTES: Organizations with end-of-year total assets under $250,000 and gross receipts under $100,000 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.
136