Charities 1994[452]

Charities and Other Tax-Exempt Organizations, 1994 CharitiesandOtherTax-ExemptOrganizations, 1994 by Cecelia Hilgert Figure A Selected Items for Nonprofit Charitable Organizations, Reporting Years 1993 and 1994 [Money amounts are in millions of dollars] T he revenue and assets of nonprofit charitable organizations exempt under Internal Revenue Code section 501(c)(3), excluding private foundations and most religious organizations, increased by 4 percent and 7 percent, respectively, over the comparable totals for 1993. Total revenue rose to $589.1 billion, of which the organizations’program service activities provided more than 70 percent ($422.4 billion). Total assets grew to $993.4 billion. There were nearly 175,000 returns filed, representing a 6-percent increase from the prior year (Figure A). In addition, statistics are presented in this article for organizations that are tax-exempt under Code sections 501(c)(4) through (9). They are diverse in both their functions and financial characteristics. Voluntary employee benefit associations, exempt under section 501(c)(9), reported assets of $56.0 billion and revenue of $71.2 billion, which were larger than amounts registered by organizations classified by the other Code sections. The statistics for charities and other tax-exempt organizations shown in the article are based on data from Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ, the short form of this information return. This latter form is for smaller organizations, those with gross receipts of less than $100,000 and end-of-year assets of less than $250,000 [1]. Item 1993 (1) 1994 (2) Percentage increase 1993-1994 (3) Number of returns......................................................................................... 165,599 174,918 5.6 Forms 990........................................................................... 129,994 136,627 5.1 Forms 990-EZ........................................................................... 35,605 38,291 7.5 Total assets........................................................................... 926,847 993,381 7.2 Total liabilities........................................................................... 438,451 464,034 5.8 Total fund balance or net worth........................................................................... 488,396 529,347 8.4 Total revenue........................................................................... 566,067 589,102 4.1 Program service revenue........................................................................... 402,760 422,413 4.9 Contributions, gifts, and grants........................................................................... 103,053 110,724 7.4 Membership dues and assessments........................................................................... 5,841 6,439 10.2 Other..................................................................................... 54,413 49,526 -9.0 Total expenses........................................................................... 530,210 548,166 3.4 Excess of revenue over expenses........................................................................... 35,858 40,936 14.2 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 churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances. Charitable Organizations Tax-Exempt Under Internal Revenue Code Section 501(c)(3) Organizations that are exempt under Code section 501(c)(3) are those whose purposes are religious, charitable, scientific, literary, or educational, or they foster national or international amateur sports competition, or they prevent cruelty to children or animals, or they test for public safety. Their activities are restricted in that they must further one or more of these exempt purposes. Examples of these “charitable” organizations include nonprofit hospitals, educational institutions, youth organizations, community fundraising campaigns, public charities, local housing authorities, historical societies, and environmental preservation groups. Each must serve the public good (as opposed to private interests) to qualify for tax-exempt status. Under the Code, exempt organizations may not distribute net earnings to a private shareholder or individual. In addition, they are restricted in activities that can influence legislation, and cannot participate in any political campaign on behalf of, or in opposition to, any candidate for public office. Of the 579,384 nonprofit charitable organizations recognized by the Internal Revenue Service (IRS) under Code section 501(c)(3), there were 174,918 returns filed for accounting periods that began in 1994 [2]. Those not required to file included churches and certain other religious organizations and also organizations with annual gross receipts of less than $25,000. The number of returns filed showed a 6-percent increase from 1993 (Figure A). The number of Form 990-EZ returns represented 22 percent of total returns filed. (Where possible, Form 990 data and Form 990-EZ data are combined in this article.) Financial Characteristics of Nonprofit Charitable Organizations Two-thirds of the returns filed for 1994 were by organizations with assets of less than $500,000, yet they represented just over 1 percent of the total assets reported and 4 percent of the total revenue (Figure B). By contrast, organizations with assets of $10 million or more accounted for 5 percent of the section 501(c)(3) returns filed and represented 87 percent of the total asset holdings and 79 percent of total revenue. The total assets of nonprofit charitable organizations registered a 7-percent increase from 1993, rising to $993.4 billion. Investments in securities continued to be the 89 Cecelia Hilgert is an economist with the Special Studies Special Projects Section. This article was prepared under the direction of Michael Alexander, Chief. Charities and Other Tax-Exempt Organizations, 1994 Figure B Nonprofit Charitable Organizations, by Asset Size, Reporting Year 1994 [Money amounts are in millions of dollars] Returns Asset size Number Percentage of total (2) Total assets Total revenue Amount Percentage of total (4) 100.0 0.2 1.2 1.2 10.0 13.4 74.0 Amount Percentage of total (6) 100.0 1.3 3.0 2.0 14.5 15.1 64.1 (1) (3) 993,381 (5) 589,102 7,445 17,954 11,667 85,630 88,865 377,542 Total....................................................................................................................... 174,918 100.0 Under $100,000 1,2 ....................................................................................................................... 2,369 70,970 40.6 $100,000 under $500,000....................................................................................................................... 45,840 26.2 11,502 $500,000 under $1,000,000....................................................................................................................... 17,254 9.9 12,062 $1,000,000 under $10,000,000....................................................................................................................... 31,864 18.2 99,230 $10,000,000 under $50,000,000....................................................................................................................... 6,105 3.5 132,784 $50,000,000 or more....................................................................................................................... 2,884 1.6 735,433 ¹ Includes returns with zero assets or assets not reported. ² Estimates should be used with caution because of the small number of sample returns on which they are based. NOTES: Data are 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 churches, and certain other religious organizations. Detail may not add to totals because of rounding and processing tolerances. 90 major asset holding, with a total of $348.9 billion, as reported by Form 990 filers. This asset category represented more than one-third of the total. Land, buildings, and equipment, reported on both the long and short versions of the return, totaled $274.9 billion, accounting for 28 percent of the total. (Detailed financial data are provided in Table 1 for the nonprofit charitable organizations that filed Form 990 and in Table 4 for Form 990-EZ filers.) The types of asset holdings varied among the asset-size classes of the organizations. For small organizations-those with assets of less than $500,000--total assets rose by 7 percent. Cash and savings (short-term account balances) represented nearly one-half of their total assets ($6.6 billion). For organizations with assets of between $500,000 and $1 million, land, buildings, and equipment accounted for the largest type of holding, 39 percent of the total, with cash and savings (short-term account balances) an additional 26 percent. Land, buildings, and equipment accounted for the largest type of holding also for the organizations with assets of between $1 million and $50 million. In contrast, investments in securities were the largest asset holding for organizations with assets of $50 million or more, representing 40 percent ($294.1 billion) of their total assets; this type of asset rose by 9 percent for this size-class for 1994. Total liabilities of nonprofit charitable organizations also increased, by 6 percent for 1994, to $464.0 billion. The balance sheet of a tax-exempt organization does not have an owner’ equity section; instead, unexpended s earnings accrue to a “net worth or fund balance” account. The total fund balance for nonprofit charitable organizations was $529.3 billion, up from $488.4 billion for 1993 (an 8-percent increase). In terms of revenue, program service revenue--the fees collected by organizations for the programs operated in support of their tax-exempt purposes--was the major source. Overall, it continued to account for more than 70 percent of total revenue for 1994. Some examples of program service revenue include tuition and fees at educational institutions, hospital patient care charges (including Medicare and Medicaid payments), admission fees collected by museums or community performance arts groups, YMCA/YWCA activity fees, and payments received for insurance and retirement coverage by selected pension and annuity funds. For 1994, program service revenue totaled $422.4 billion. As the size of organizations increased, program service revenue as a percentage of total revenue also increased (Figure C). The largest asset-size organizations, those with assets of $50 million or more, relied on program service revenue for 79 percent of their total revenue. Contributions, gifts, and grants received were $110.7 billion, or 19 percent of total revenue received, rising by 7 percent from 1993. Figure D presents information on contributions received by nonprofit charitable organizations that filed the long Form 990. The total was comprised of $52.0 billion in Government grants, $49.2 billion in direct public support, and $8.7 billion in indirect support. (This last category includes contributions received 90 Charities and Other Tax-Exempt Organizations, 1994 Figure C Components of Nonprofit Charitable Organization Revenue, by Asset Size, Reporting Year 1994 Percentage 1 100 13 80 1 36 1 60 5 0 40 46 0 20 48 46 40 20 11 0 Under $100,000 1,2 7 6 6 7 9 43 43 52 71 3 5 2 79 1 1 $100,000 under $500,000 $500,000 $1,000,000 under under $1,000,000 $10,000,000 Asset size $10,000,000 under $50,000,000 $50,000,000 or more Contributions, gifts, and grants Program service revenue Membership dues and assessments Other ¹ Includes returns with zero assets or assets not reported. ² Estimates should be used with caution because of the small number of sample returns on which they are based. NOTES: Data are 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 churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances. from solicitation campaigns conducted by federated fundraising campaigns.) Of the three components of contributions, Government grants showed the largest increase for 1994, 12 percent; these grants surpassed the level of contributions received through direct public support. Total contributions, gifts, and grants as a per- centage of total revenue varied depending on the size of the organization. Organizations with assets of $10 million or more relied on this source for just 13 percent of their total revenue, while small organizations with assets of less than $1 million depended on contributions, gifts, and grants for about one-half of their revenue. 91 Charities and Other Tax-Exempt Organizations, 1994 Figure D Contributions Received by Nonprofit Charitable Organizations Filing Form 990, by Asset Size, Reporting Year 1994 [Money amounts are in millions of dollars] Asset size Total contributions, gifts, and grants ¹ Amount (1) Percent (2) Contributions received through direct support Amount (3) Percent (4) 100.0 Contributions received through indirect support ¹ Amount (5) 8,722 213 699 Percent (6) 100.0 2.4 8.0 4.4 22.3 22.7 40.0 Contributions received through Government grants Amount (7) 51,982 1,162 3,943 2,507 19,427 5,823 19,121 Percent (8) 100.0 2.2 7.6 4.8 37.4 11.2 36.8 Total....................................................................................................................... 109,943 100.0 49,238 2,3 Under $100,000 ....................................................................................................................... 2,773 2.5 1,398 2.8 $100,000 under $500,000....................................................................................................................... 8,393 7.6 3,751 7.6 $500,000 under $1,000,000....................................................................................................................... 386 5,401 4.9 2,508 5.1 $1,000,000 under $10,000,000....................................................................................................................... 34,011 30.9 12,636 25.7 1,949 $10,000,000 under $50,000,000....................................................................................................................... 17,992 16.4 10,186 20.7 1,984 $50,000,000 or more....................................................................................................................... 41,373 37.6 18,760 38.1 3,491 ¹ Includes contributions received from the public through solicitation campaigns conducted by federated fundraising agencies and contributions received from a parent organization, subordinate, or another organization with the same parent. ² Includes returns with zero assets or assets not reported. ³ Estimates should be used with caution because of the small number of sample returns on which they are based. NOTES: Data are from Form 990 for nonprofit charitable organizations that are tax-exempt under Internal Revenue Code section 501 (c)(3) and exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances. 92 Nonprofit charitable organizations reported their detailed expenses on Form 990 by “object categories” (salaries and wages, pension plan contributions and other employee benefits, legal fees, supplies, and the like), which were then combined into three broad functional categories on the Form 990: program services, management and general, and fundraising (Table 2). Total expenses reported for 1994 were $546.6 billion, with those relating to specific program services accounting for $471.3 billion (86 percent of the total). Management and general expenses, which supported the overall organization rather than specific programs, amounted to $68.7 billion (13 percent of the total). Fundraising activities were $5.3 billion, and payments to affiliates accounted for an additional $1.3 billion. (These latter are payments to organizations closely related to the reporting organizations, such as support and dues payments by local chapters to State and national agencies.) Types of Nonprofit Charitable Organizations Figure E presents information on the types of nonprofit charitable organizations exempt under section 501(c)(3) that filed Form 990 or Form 990-EZ (short form) for 1994 [3]. The information is based on responses to a question on the return forms identifying the reason why the organization was not classified as a private foundation. In contrast to a nonprofit charitable organization classified as 92 a public charity, a private foundation is narrowly supported and controlled, usually by an individual, family, or corporation, and does not solicit funds from the general public. It is the narrow base of support and control that differentiates a private foundation from a public charity. Because of their centralized support and control, private foundations are more strictly regulated than the other section 501(c)(3) organizations. Contributors are subject to special limitations on their individual income tax deductions for contributions to these organizations, and nonoperating foundations, which are the most prevalent type, have mandatory distribution requirements; also, most private foundations are subject to an excise tax on net investment income [4]. As shown in Figure E, hospitals were the leading category of nonprofit charitable organizations in terms of assets and revenue, representing 28 percent of total assets and 45 percent of total revenue. Publicly-supported organizations were the second leading category in terms of revenue with 30 percent of the total. These organizations receive broad financial support from a large number of sources within the general public [5]. Examples are the American Red Cross and the United Way and their affiliated agencies, voluntary health agencies, community foundations, cultural organizations, and a wide variety of community-service organizations. These organizations reported $86.5 billion in program service revenue, an Charities and Other Tax-Exempt Organizations, 1994 Figure E Selected Items, by Type of Nonprofit Charitable Organization, Reporting Year 1994 [Money amounts are in millions of dollars] Type of organization ¹ Total assets Total liabilities Total fund balance or net worth (3) 529,347 Total revenue Contributions, gifts, and grants (5) 110,724 21,558 1,195 6,283 928 3,221 5,626 (³) 70,579 1,614 Program service revenue (6) 422,413 58,697 1,322 250,024 584 1,851 21,535 295 86,489 1,334 Total expenses Excess of revenue over expenses (8) 40,936 8,369 157 12,899 1,362 1,348 5,147 20 11,468 166 (1) Total............................................................... 993,381 (2) 464,034 (4) 589,102 91,744 2,768 266,674 3,299 6,155 39,929 300 175,106 3,126 (7) 548,166 83,375 2,612 253,775 1,938 4,806 34,782 280 163,638 2,960 Educational institution or school ²................................................................. 201,166 46,635 154,531 Governmental unit................................................................. 3,146 4,383 1,237 Hospital................................................................. 281,605 141,529 140,076 Hospital research organization.................................................................. 10,819 12,930 2,111 Organization supporting a public college..................................................................... 2,851 15,198 12,347 Organization supporting other charitable organizations............................................................. 240,478 161,276 79,203 Organization testing for public safety............................................................. 314 378 64 Publicly-supported organization............................................................. 127,909 232,245 104,335 4 Other.................................................................................................... 4,998 2,087 2,912 ¹ Type of organization was determined by responses to a question on the return forms about the reason why an organization is not classified as a private foundation. ² Excludes most colleges and universities operated by state and local governments. ³ Less than $500,000. 4 Includes organizations that did not provide an answer regarding type of organization or misrepresented their type of organization on Forms 990 or 990-EZ. NOTES: Data are from both Forms 990 and 990-EZ for nonprofit charitable organizations that are tax-exempt under Code section 501(c)(3) and exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances. increase of 9 percent from 1993. Nonprofit charitable organizations reported liabilities of $464.0 billion. Tax-exempt bond liabilities amounted to $81.0 billion, held mainly by organizations with assets of greater than $50 million. 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 and activities [6]. Data presented here for 1994 are the first from the Statistics of Income studies to use the NTEE codes. The codes are comprised of 26 major groups, which can be aggregated into 10 major categories, as shown in Figure F. Within each major program category, there is wide diversity in the types of organizations conducting the different functions. The organizations were coded on the basis of information provided on their Forms 990 and 990-EZ [7]. Health was the dominant major category based on the NTEE classification, accounting for 39 percent of assets and 58 percent of total revenue. 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 the physically disabled. Examples are hospitals; nursing or convalescent facilities; health support services such as 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 institutes. Nearly 90 percent of the total revenue for organizations in this classification was derived from their program services. The major category of education 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. This category accounted for $263.0 billion in assets, which was more than one-quarter of the total for nonprofit charitable organizations. Organizations in the human services major category ranked third in the financial statistics, with $91.1 billion in assets and $69.1 billion in revenue. Contributions, gifts, and grants represented the major proportion of total revenue for these organizations, $28.9 billion, which was 42 percent of their total revenue. (The amount of Government grants reported on the long Form 990 by these 93 Charities and Other Tax-Exempt Organizations, 1994 Figure F Selected Items for Nonprofit Charitable Organizations Classified by NTEE Code, Reporting Year 1994 [Money amounts are in millions of dollars] NTEE major category ¹ Number of returns Total assets Total liabilities Total fund balance or net worth (4) 529,347 24,760 195,003 7,974 206,276 40,437 3,826 7,193 36,573 5,534 1,771 Total revenue Contributions, gifts, and grants (6) 110,724 6,709 30,172 2,316 20,457 28,949 4,483 127 13,947 3,531 34 Program service revenue (7) 422,413 4,169 65,608 1,066 300,176 33,995 660 9,743 6,435 498 63 Total expenses Excess of revenue over expenses (9) 40,936 1,779 12,358 595 18,449 3,548 212 113 3,476 305 102 (1) (2) (3) (5) 589,102 13,903 112,070 4,629 338,755 69,123 5,528 15,741 24,582 4,547 224 (8) 548,166 12,124 99,712 4,034 320,306 65,575 5,317 15,628 21,106 4,242 122 Total............................................................... 993,381 174,918 464,034 Arts, culture, and humanities................................................................. 18,641 31,468 6,708 Education ²................................................................. 27,906 263,003 67,999 Environment, animals................................................................. 6,419 11,842 3,867 Health.................................................................. 391,076 28,766 184,799 Human services..................................................................... 67,734 91,064 50,627 International, foreign affairs............................................................. 2,041 1,681 5,868 Mutual, membership benefit............................................................. 358 139,046 131,853 Public, societal benefit............................................................. 14,335 50,969 14,396 Religion related............................................................. 7,747 6,984 1,451 Unknown, unclassified............................................................. 1,332 2,063 293 ¹ The National Taxonomy of Exempt Entities (NTEE) is a classification system that uses 26 major field areas that can be aggregated into 10 categories, shown above. It was developed by the National Center for Charitable Statistics. The codes describe the purposes and activities of the organizations. See Notes and References. ² Excludes most colleges and universities operated by state and local governments. NOTES: Data are from both Forms 990 and 990-EZ for nonprofit charitable organizations that are tax-exempt under Code section 501(c)(3) and exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances. 94 organizations was $18.9 billion.) This major 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 aiding with the effects of disasters and providing 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 description are the American Red Cross, Salvation Army, Volunteers of America, and Travelers’Aid.) eligible to receive tax-deductible contributions. Financial data for organizations covered by these six Code sections are presented in Tables 2, 3, and 4. Selected data for these organizations are compared for 1994 with 1993 in Figure H. Organizations in three of these six Code sections filed an increased number of returns: business leagues, chambers of commerce, and real estate boards, section 501(c)(6); social and recreational clubs, section 501(c)(7); and voluntary employees’ beneficiary associations, section 501(c)(9). Organizations in the other three Code sections filed slightly fewer returns for 1994 than for 1993. Highlights of Financial Data Voluntary employees’ beneficiary associations, Code section 501(c)(9), led the other five types of organizations in terms of assets, $56.0 billion; this represented an increase of 16 percent from 1993. Both civic leagues and social welfare organizations, Code section 501(c)(4), and fraternal beneficiary societies and associations, Code section 501(c)(8), had assets of more than $40 billion. With the exception of social and recreational clubs, section 501(c)(7), the majority of the asset holdings by organizations in these six Code sections were by organizations with assets greater than $10 million; for social and recreational clubs, however, 63 percent of assets were held by organizations in the $1 million to $10 million Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(4) Through (9) The statistics presented in this section are based on the Forms 990 and 990-EZ filed by organizations that are taxexempt under Code sections 501(c)(4) through (9). Figure G provides general descriptions of the organizations included under these sections. Unlike the nonprofit charitable organizations that are tax-exempt under Code section 501(c)(3), most of these organizations are not 94 Charities and Other Tax-Exempt Organizations, 1994 Figure G Types of Exempt Organizations, Under Internal Revenue Code Sections 501(c)(3)-(9) Internal Revenue Code section 501(c)(3) Description of organization General nature of activities 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. Civic leagues, social welfare organizations, and local associations of employees Labor, agriculture, and horticultural organizations Business leagues, chambers of commerce, and real estate boards Social and recreational clubs Fraternal beneficiary societies and associations Voluntary employee beneficiary associations (including Federal employees' voluntary beneficiary associations formerly covered under 501(c)(10)) Activities of a nature implied by the description of the class of organization 501(c)(4) 501(c)(5) 501(c)(6) 501(c)(7) 501(c)(8) 501(c)(9) Promotion of community welfare and activities from which net earnings 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 Lodge providing for payment of life, sickness, accident, or other benefits to members Providing for payment of life, sickness, accident, or other benefits to members Figure H Selected Items for Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, Reporting Years 1993 and 1994 [Money amounts are in millions of dollars] Internal Revenue Code section Number of returns 1993 (1) 1994 (2) 1993 (3) Total assets 1994 (4) 44,185 18,965 26,470 11,733 43,868 55,974 1993 (5) Total liabilities 1994 (6) 31,286 2,859 13,740 3,454 37,554 15,292 Total fund balance or net worth 1993 (7) 11,980 12,381 10,441 7,876 6,122 33,825 1994 (8) 12,899 16,106 12,730 8,279 6,314 40,682 501(c)(4)........................................................................................... 22,702 22,127 501(c)(5)........................................................................................... 21,218 20,412 501(c)(6)........................................................................................... 23,910 25,592 501(c)(7)........................................................................................... 15,607 15,777 501(c)(8)........................................................................................... 8,026 7,818 501(c)(9)........................................................................................... 10,065 10,307 Internal Revenue Code section 41,775 15,743 23,368 11,200 40,644 48,199 Total revenue 1993 (9) 29,795 3,361 12,928 3,324 34,522 14,375 Total expenses Excess of revenue over expenses 1994 (12) 23,469 12,785 18,376 6,396 8,568 66,325 1993 (13) 1,379 573 1,026 181 369 5,123 1994 (14) 1,491 481 2,070 182 353 4,852 1994 (10) 1993 (11) 20,770 12,168 18,151 6,396 8,625 61,886 501(c)(4)..................................................................................................................................................... 22,150 24,960 501(c)(5)..................................................................................................................................................... 12,741 13,265 501(c)(6)..................................................................................................................................................... 19,178 20,446 501(c)(7)..................................................................................................................................................... 6,577 6,791 501(c)(8)..................................................................................................................................................... 8,994 8,921 501(c)(9)..................................................................................................................................................... 67,009 71,176 NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. 95 Charities and Other Tax-Exempt Organizations, 1994 Figure I Total Assets of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset Size, Reporting Year 1994 [Money amounts are in millions of dollars] Organizations tax-exempt under Internal Revenue Code section-Asset size 501(c)(4) (1) 501(c)(5) (2) 501(c)(6) (3) Amount Total....................................................................................................................... 44,185 18,965 26,470 11,733 242 1,150 836 7,408 1,964 131 43,868 106 930 755 1,123 1,371 39,583 100.0 0.2 2.1 1.7 2.6 3.1 90.2 55,974 105 612 680 9,438 14,492 30,648 100.0 0.2 1.1 1.2 16.9 25.9 54.8 Under $100,000 1,2 ....................................................................................................................... 555 390 442 $100,000 under $500,000....................................................................................................................... 1,373 1,477 1,612 $500,000 under $1,000,000....................................................................................................................... 1,022 1,002 1,339 $1,000,000 under $10,000,000....................................................................................................................... 5,160 3,862 6,071 $10,000,000 under $50,000,000....................................................................................................................... 5,791 2,555 4,717 $50,000,000 or more....................................................................................................................... 30,449 9,626 12,177 Total....................................................................................................................... 100.0 100.0 501(c)(7) (4) 501(c)(8) (5) 501(c)(9) (6) Percent of total 100.0 100.0 2.1 9.8 7.1 63.1 16.7 1.1 Under $100,000 1,2 ....................................................................................................................... 2.1 0.9 2.3 $100,000 under $500,000....................................................................................................................... 3.1 7.8 6.1 $500,000 under $1,000,000....................................................................................................................... 2.3 5.3 5.1 $1,000,000 under $10,000,000....................................................................................................................... 11.7 20.4 22.9 $10,000,000 under $50,000,000....................................................................................................................... 13.1 13.5 17.8 $50,000,000 or more....................................................................................................................... 68.9 50.8 46.0 ¹ Includes returns with zero assets or assets not reported. ² Estimates should be used with caution because of the small number of sample returns on which they are based. NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. 96 range (Figure I). The types of assets held by the various organizations varied by Code section. (Detailed data on the components of assets are limited to those organizations that filed the longer Form 990; as mentioned earlier, only condensed balance sheets were provided by the smaller-size organizations that filed the shorter Form 990-EZ.) Investments in securities were the largest single component of assets for the organizations in five of these Code sections, the exception being social and recreational clubs, section 501(c)(7), which held 65 percent of total assets in land, buildings, and equipment but only 2 percent in securities (Figure J). Civic leagues and social welfare organizations, section 501(c)(4), also had $11.1 billion in receivables, which are included in Other in Figure J. In terms of revenue, voluntary employees’ beneficiary associations, section 501(c)(9) filers, were also the largest, with $71.2 billion, rising by 6 percent from 1993. Most of the revenue (90 percent) was in the form of program service revenue, which is defined for these organizations chiefly as payments received from participants, or employers of participants, for health and welfare benefits 96 coverage (Figure K). Civic leagues and social welfare organizations, section 501(c)(4), ranked a distant second in terms of revenue, with $25.0 billion, also comprised mainly of program service revenue. Membership dues and assessments were the principal source of revenue for labor, agricultural, and horticultural organizations, section 501(c)(5); for business leagues, chambers of commerce, and real estate boards, section 501(c)(6); and for social and recreational clubs, section 501(c)(7). Figure L shows that organizations with assets of less than $1 million accounted for a greater percentage of revenue than did comparably-sized nonprofit charitable organizations exempt under section 501(c)(3). Organizations Filing Form 990-EZ Form 990-EZ may be filed by organizations that are exempt under Internal Revenue Code section 501(c) with annual gross receipts of less than $100,000 and assets under $250,000. The use of this short form by nonprofit charitable organizations that are exempt under Code section 501(c)(3) was generally lower than by organizations in other Code sections, as shown in Figure M. Charities and Other Tax-Exempt Organizations, 1994 Figure J Components of Total Assets of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, Reporting Year 1994 Percentage 1 100 17 23 80 1 48 23 60 1 13 15 40 0 13 47 20 0 23 2 501(c)(4) 501(c)(5) 501(c)(6) 501(c)(7) 501(c)(8) 501(c)(9) 37 10 65 52 61 30 2 3 21 43 11 21 1 17 0 Internal Revenue Code section Securities Land, buildings, and equipment (net) Cash and savings Other NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. Organizations in three Code sections registered usage of greater than 30 percent of the total returns filed--civic leagues and social welfare organizations, section 501(c)(4); labor, agricultural, and horticultural organizations, section 501(c)(5); and social and recreational clubs, section 501(c)(7). Table 4 presents detailed data on Form 990-EZ filers, by Internal Revenue Code section. For these filers, cash, savings, and investments were the largest component of their total assets, with the exception of social and recreational clubs, section 501(c)(7), which reported land and buildings as the largest category of assets. Membership dues and assessments were the major source of revenue for organizations in most of the Code sections. (For the fraternal beneficiary societies, section 501(c)(8), membership dues and assessments and program service revenue represented comparable shares of the total.) And, for charitable nonprofit organizations exempt under section 97 Charities and Other Tax-Exempt Organizations, 1994 Figure K Components of Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, Reporting Year 1994 [Money amounts are in millions of dollars] Components of revenue Internal Revenue Code section Total revenue Contributions, gifts, and grants (2) Program service revenue (3) 2,934 7,753 1,194 7,930 Membership dues and assessments (4) 1,684 8,627 9,333 4,003 325 2,647 Income from investments ¹ (5) 1,345 659 966 158 246 2,181 Other (6) 967 555 1,103 1,355 301 2,169 (1) 501(c)(4)....................................................................................................................... 17,948 24,960 3,016 501(c)(5)....................................................................................................................... 13,265 491 501(c)(6)....................................................................................................................... 20,446 1,290 501(c)(7)....................................................................................................................... 6,791 81 501(c)(8)....................................................................................................................... 8,921 119 501(c)(9)....................................................................................................................... 64,168 71,176 12 ¹ Includes "interest on savings and temporary cash investments," "dividends and interest from securities," "gross rents," and "other investment income" from Form 990 and "investment income" from Form 990-EZ. NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. 501(c)(3), contributions, gifts, and grants comprised nearly one-half of their total revenue. Summary For 1994, nonprofit charitable organizations tax-exempt under section 501(c)(3) reported revenue and assets of $589.1 billion and $993.4 billion, respectively. These totals represented significant increases over 1993. The number of returns filed by these organizations was 174,918, which included both the longer Form 990 and 98 Figure L Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset Size, Reporting Year 1994 [Money amounts are in millions of dollars] Organizations tax-exempt under Internal Revenue Code section-Asset size 501(c)(4) (1) 501(c)(5) (2) 501(c)(6) (3) Amount Total....................................................................................................................... 24,960 13,265 20,446 6,791 527 674 481 4,355 729 24 8,921 196 488 283 274 227 7,453 100.0 2.2 5.5 3.2 3.1 2.5 83.5 71,176 5,826 2,125 2,925 17,601 19,205 23,494 100.0 8.2 3.0 4.1 24.7 27.0 33.0 Under $100,000 1,2 ....................................................................................................................... 1,266 900 972 $100,000 under $500,000....................................................................................................................... 924 2,144 2,154 $500,000 under $1,000,000....................................................................................................................... 629 1,174 1,602 $1,000,000 under $10,000,000....................................................................................................................... 3,045 3,588 6,121 $10,000,000 under $50,000,000....................................................................................................................... 5,284 2,018 4,089 $50,000,000 or more....................................................................................................................... 14,178 3,370 5,214 Total....................................................................................................................... 100.0 100.0 Under $100,000 1,2 ....................................................................................................................... 3.6 7.3 501(c)(7) (4) 501(c)(8) (5) 501(c)(9) (6) Percent of total 100.0 100.0 6.2 7.8 9.9 7.1 64.1 10.7 0.4 $100,000 under $500,000....................................................................................................................... 3.7 16.2 10.5 $500,000 under $1,000,000....................................................................................................................... 2.5 8.8 7.8 $1,000,000 under $10,000,000....................................................................................................................... 12.2 27.0 29.9 $10,000,000 under $50,000,000....................................................................................................................... 21.2 15.2 20.0 $50,000,000 or more....................................................................................................................... 56.8 25.4 25.5 ¹ Includes returns with zero assets or assets not reported. ² Estimates should be used with caution because of the small number of sample returns on which they are based. NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. 98 Charities and Other Tax-Exempt Organizations, 1994 Figure M Types of Returns Filed by Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, Reporting Year 1994 Number Internal Revenue Code section Total (1) of returns Form 990-EZ (2) Forms 990-EZ as a percentage of total (3) 21.9 37.6 34.4 29.0 31.4 17.9 4.4 501(c)(3)......................................................................................... 174,918 38,291 501(c)(4)........................................................................... 22,127 8,327 501(c)(5)........................................................................... 20,412 7,030 501(c)(6)........................................................................... 25,592 7,412 501(c)(7)........................................................................... 15,777 4,948 501(c)(8)........................................................................... 7,818 1,400 501(c)(9)........................................................................... 10,307 458 501(c)(6), and social and recreational clubs, section 501(c)(7)--membership dues and assessments were the principal source of revenue. The types of assets held by the organizations varied. Investments in securities were the largest single component of assets for organizations in five of the Code sections, the exception being social and recreational clubs, section 501(c)(7), which held 65 percent of total assets in land, buildings, and equipment but only 2 percent in securities. Data Sources and Limitations The statistics in this data release are based on a sample of the 1994 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 1994 forms when their accounting periods ended between December 31, 1994, through November 30, 1995. These returns comprise the data for Reporting Year 1994 shown in this article. 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 a Form 990 or a Form 990-EZ. The sample included only those returns with receipts of more than $25,000, the filing threshold. Group returns were included. The sample design was split into two parts: the first part included returns of organizations exempt under section 501(c)(3), and the second part included organizations exempt under sections 501(c)(4) through (9). Returns of organizations exempt under other sections were not included in the study. The data presented were obtained from returns as originally filed 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 database. 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 11,131 returns was selected from a population of 176,621. Sampling rates ranged from 0.45 percent for small-asset classes to 100 percent for organizations with assets of $10,000,000 or more. For organizations filing under sections 501(c)(4) through (9), a sample of 8,526 returns was selected from a population of 104,140. Sampling rates ranged from 2 percent for small-asset classes to 99 the shorter Form 990-EZ. This latter form accounted for 22 percent of the total number of returns filed. Program service revenue, the fees received for the programs conducted in support of the purposes for which the tax exemptions under section 501(c)(3) were granted, was $422.4 billion. It represented 72 percent of total revenue. Contributions, gifts, and grants increased by 7 percent to $110.7 billion. This source of revenue accounted for nearly one-half of the total revenue for organizations with asset holdings of less than $1 million but for a much smaller share for larger organizations. As reported by organizations on the long Form 990, Government grants accounted for the largest proportion of this category of support, $52.0 billion, exceeding direct public support of $49.2 billion. Expenses rose by 3 percent to $548.2 billion. Data are presented using the National Taxonomy of Exempt Entities codes, which classify organizations by institutional purpose and major programs and activities [6]. Health was the predominant major category, accounting for 39 percent of assets and 58 percent of total revenue. Organizations exempt under Internal Revenue Code sections 501(c)(4) though (9) are diverse in both their purposes and financial characteristics. Voluntary employees’beneficiary associations, section 501(c)(9), clearly led the organizations in the other Code sections in terms of both revenue and assets, with totals of $71.2 billion and $56.0 billion, respectively. Program service revenue was the principal source in the form of payments for health and welfare benefits. For three organizations in three different Code sections--labor, agricultural, and horticultural organizations, section 501(c)(5), business leagues, chambers of commerce, and real estate boards, section Charities and Other Tax-Exempt Organizations, 1994 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 prior to 1994. These returns were not included in the samples, 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 N shows CV’ for selected financial data. s A discussion of methods for evaluating the nonsampling error can be found in the general Appendix of this issue. Monthly Exempt Organizations Statistical Summary, and does not include private foundations filing Form 990-PF, Return of Private Foundation. A file containing Business Master File records of exempt organizations is available on the Statistics of Income Division’ electronic bulletin board, which can be s accessed at (202) 874-9574, and on the Internet at www.irs.ustreas.gov/prod/tax_stats/index.html [3] Some data in this section are from unpublished Statistics of Income tabulations. [4] For information on private foundations, see Arnsberger, Paul, “Private Foundations and Charitable Trusts, 1994,” Statistics of Income Bulletin, Fall 1997, Volume 17, Number 2. [5] A publicly-supported organization receives at least one-third of its total support from governmental units, from contributions made directly or indirectly by the general public, or from a combination of these sources. It is organized and operated in a manner to attract new and additional public or governmental support on a continuous basis. Certain types of publicly-supported organizations, as defined by Internal Revenue Code section 509(a)(2), have additional limits on total gross investment income and unrelated business taxable income. [6] 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, San Francisco: Jossey-Bass, Inc., 1996; Stevenson, David R., Pollak, Thomas H., and Lampkin, Linda M., et al., State Nonprofit Almanac 1997: Profiles of Charitable Organizations, Washington, DC: The Urban Institute, 1997; and The National Taxonomy of Exempt Entities Manual, Washington, DC: The Urban Institute, 1997. The 26 major group areas of the National Taxonomy of Exempt Entities (NTEE) can be grouped according to 10 major categories. They are listed below. I. Arts, Culture, and Humanities (NTEE area A) II. Education (B) III. Environment and Animals Environmental Quality, Protection, and Beautification (C) Notes and References [1] Data for previous years were published in Internal Revenue Service, Statistics of Income, Compendium of Studies of Tax-Exempt Organizations, 1974-1987, and Compendium of Studies of Tax-Exempt Organizations, 1986-1992, Volume 2. See also “Charities and Other Tax-Exempt Organizations, 1993,” Statistics of Income Bulletin, Spring 1997, Volume 16, Number 4; and “Unrelated Business Income of Nonprofit Organizations, 1994,” in this issue. 100 [2] Data presented in this data release are from 1994 Forms 990 and 990-EZ. The total number of nonprofit charitable organizations, including those not required to file Form 990 or Form 990-EZ, was obtained from the Internal Revenue Service Exempt Organizations Business Master File, as reported in Figure N Coefficients of Variation for Selected Items, by Selected Internal Revenue Code Sections, Reporting Year 1994 Total Internal Revenue Code section (1) revenue Total expenses (2) Total assets (3) Total liabilities (4) 2.42 3.41 2.73 3.75 2.92 5.07 1.40 Coefficient of variation (percentages) 501(c)(3)......................................................................................... 0.73 0.78 1.20 501(c)(4)........................................................................... 1.68 1.74 2.58 501(c)(5)........................................................................... 2.66 2.73 2.25 501(c)(6)........................................................................... 2.01 2.12 2.34 501(c)(7)........................................................................... 2.72 2.75 2.05 501(c)(8)........................................................................... 4.44 4.43 4.65 501(c)(9)........................................................................... 5.37 5.80 0.89 NOTE: Includes data from Forms 990 and 990-EZ. 100 Charities and Other Tax-Exempt Organizations, 1994 Animal Related (D) IV. Health Health--General and Rehabilitative (E) Mental Health, Crisis Intervention (F) Diseases, Disorders, Medical Disciplines (G) Medical Research (H) V. Human Services Crime, Legal Related (I) Employment, Job Related (J) Food, Agriculture, and Nutrition (K) Housing, Shelter (L) Public Safety, Disaster Preparedness, and Relief (M) Recreation, Sports, Leisure, Athletics (N) Youth Development (O) Human Services--Multipurpose and Other (P) VI. International, Foreign Affairs (Q) VII. Public, Society Benefit Civil Rights, Social Action, Advocacy (R) Community Improvement, Capacity Building (S) Philanthropy, Voluntarism, and Grantmaking Foundations (T) Science and Technology Research Institutes, Services (U) Social Science Research Institutes, Services (V) Public, Society Benefit--Multipurpose and Other (W) VIII. Religion Related (X) IX. Mutual/Membership Benefit (Y) X. Unknown, Unclassified (Z) [7] The Internal Revenue Service has implemented the National Taxonomy of Exempt Entities (NTEE) classification system as one element of its Business Master File of Exempt Organizations. SOURCE: IRS, Statistics of Income Bulletin, publication 1136, Spring 1998. 101 Charities and Other Tax-Exempt Organizations, 1994 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 1, 2 $100,000 (1) (2) $100,000 under 2 $500,000 (3) $500,000 under $1,000,000 (4) 17,254 12,061,933 13,652 737,338 12,959 2,399,942 9,131 722,639 1,014 107,624 1,802 154,417 $1,000,000 under $10,000,000 (5) 31,864 99,230,116 24,962 4,685,028 23,648 11,803,169 21,421 6,460,950 4,516 2,060,099 4,502 2,049,948 $10,000,000 under $50,000,000 (6) 6,105 132,784,341 4,578 3,465,443 4,536 11,419,735 4,999 9,666,612 1,224 2,579,968 765 1,035,584 $50,000,000 or more (7) 2,884 735,433,340 2,051 7,552,884 2,185 40,866,610 2,596 48,013,911 466 3,077,005 467 1,924,393 102 Number of returns................................................................................... 136,627 38,693 39,826 Total assets............................................................................................. 991,604,583 1,538,572 10,556,281 Cash: Number of returns.................................................................................... 108,262 30,673 32,346 Amount.................................................................................................................................... 1,438,202 18,388,799 509,904 Savings and temporary cash investments: Number of returns......................................................................................................................... 28,185 90,356 18,844 Amount.................................................................................................................................... 2,923,141 69,953,592 540,995 Accounts receivable (net): Number of returns......................................................................................................................... 19,322 65,690 8,220 Amount.................................................................................................................................... 901,265 65,869,462 104,085 Pledges receivable (net): Number of returns......................................................................................................................... 1,269 9,090 601 Amount.................................................................................................................................... 7,893,289 3,425 65,169 Grants receivable: Number of returns......................................................................................................................... 5,078 15,020 2,406 Amount.................................................................................................................................... 244,459 5,445,549 36,748 Receivables due from officers, directors, trustees, and key employees: Number of returns......................................................................................................................... 2,364 401 623 Amount.................................................................................................................................... 171,252 2,057 31,900 Other notes and loans receivable: Number of returns......................................................................................................................... 2,538 14,817 1,203 Amount.................................................................................................................................... 101,563 27,515,554 16,213 Inventories for sale or use: Number of returns......................................................................................................................... 5,432 25,773 3,408 Amount.................................................................................................................................... 188,751 6,232,548 30,433 Prepaid expenses and deferred charges: Number of returns......................................................................................................................... 15,874 58,228 6,817 Amount.................................................................................................................................... 111,818 9,367,853 22,548 Investments in securities: Number of returns.................................................................................... 31,681 1,804 7,234 Amount.................................................................................................................................... 950,927 348,924,893 27,517 Investments in land, buildings, and equipment minus accumulated depreciation: Number of returns......................................................................................................................... 5,278 18,864 4,411 Amount.................................................................................................................................... 419,245 19,444,664 65,153 Other investments: Number of returns......................................................................................................................... 3,027 14,294 200 Amount.................................................................................................................................... 197,900 90,770,664 1,566 Land, buildings, and equipment minus accumulated depreciation: Number of returns......................................................................................................................... 27,092 83,270 11,828 Amount.................................................................................................................................... 2,671,383 274,470,040 139,936 Other assets: Number of returns......................................................................................................................... 12,512 50,414 8,219 Amount.................................................................................................................................... 310,544 47,156,381 37,962 Total liabilities............................................................................................. 463,763,903 534,410 3,417,365 Accounts payable: Number of returns......................................................................................................................... 27,361 91,254 17,241 Amount.................................................................................................................................... 1,140,360 77,115,204 163,549 Grants payable: Number of returns......................................................................................................................... 1,714 4,486 200 Amount.................................................................................................................................... 3,944,684 3,197 90,149 Support and revenue designated for future periods: Number of returns......................................................................................................................... 7,926 26,346 3,809 Amount.................................................................................................................................... 527,491 15,479,017 62,203 Loans from officers, directors, trustees, and key employees: Number of returns......................................................................................................................... 1,247 4,506 2,406 Amount.................................................................................................................................... 508,311 98,106 18,254 Tax-exempt bond liabilities: Number of returns......................................................................................................................... 2,480 --Amount.................................................................................................................................... 81,021,441 --Footnotes at end of table. 451 7,648 1,915 199,723 3,547 74,370 7,852 135,457 4,594 1,479,731 514 24,124 5,510 2,666,941 8,228 811,258 20,339 1,110,552 12,144 17,850,505 188 31,077 2,196 3,417,375 3,085 1,147,870 4,834 1,518,998 3,811 34,517,786 187 74,445 1,456 21,113,739 2,073 3,979,866 2,511 6,468,482 2,095 294,098,428 2,904 900,191 1,352 160,025 4,529 5,171,077 6,040 4,484,838 1,056 3,259,359 2,145 7,530,995 686 9,629,639 1,530 78,395,339 12,210 4,648,025 6,759 334,807 3,961,232 11,722 669,533 451 119,621 2,969 300,300 24,291 36,090,578 16,387 3,961,048 39,231,133 26,478 8,214,329 1,527 863,829 9,110 4,065,324 5,220 46,889,954 4,202 6,303,587 53,658,781 5,654 11,275,451 419 1,092,651 1,870 4,645,363 2,630 184,030,164 2,335 36,208,434 362,960,982 2,797 55,651,982 174 1,775,237 663 5,878,336 338 74,143 113 18,501 443 49,541 463 1,340,398 58 82,146 835 8,376,447 14 186,121 1,069 71,286,095 102 Charities and Other Tax-Exempt Organizations, 1994 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 1, 2 $100,000 (2) $100,000 under $500,000 2 (3) $500,000 under $1,000,000 (4) $1,000,000 under $10,000,000 (5) $10,000,000 under $50,000,000 (6) $50,000,000 or more (7) (1) Total liabilities (continued): Mortgages and other notes payable: Number of returns......................................................................................................................... 11,084 43,898 3,409 Amount.................................................................................................................................... 1,064,414 105,223,088 159,952 Other liabilities: Number of returns.................................................................................... 39,959 4,812 9,282 Amount.............................................................................................. 180,472,146 47,405 576,696 Total fund balance or net worth: Number of returns....................................................................................... 136,181 38,291 39,804 Amount.........................................................................................................................................7,138,914 527,840,654 1,004,124 Total revenue: Number of returns....................................................................................... 136,627 38,693 39,826 Amount......................................................................................................................................... 587,427,848 6,051,556 17,672,975 Total contributions, gifts, and grants received: Number of returns..................................................................................... 114,452 32,477 34,996 Amount............................................................................................. 109,942,750 2,772,841 8,392,821 Contributions received from direct public support: Number of returns...................................................................................................................... 30,810 102,403 29,670 Amount................................................................................................................................. 3,750,682 49,238,498 1,398,242 Contributions received from indirect public support: Number of returns...................................................................................................................... 10,642 28,280 5,814 Amount................................................................................................................................. 699,430 8,722,141 212,783 Government grants: Number of returns...................................................................................................................... 14,693 45,321 10,826 Amount................................................................................................................................. 3,942,717 51,982,121 1,161,818 Program service revenue: Number of returns.......................................................................................................................... 23,307 82,016 18,646 Amount..................................................................................................................................... 7,691,808 421,974,907 2,327,009 Membership dues and assessments: Number of returns.......................................................................................................................... 9,238 28,360 9,823 Amount..................................................................................................................................... 428,288 6,261,494 229,947 Interest on savings and temporary cash investments: Number of returns.......................................................................................................................... 31,678 103,888 24,458 Amount..................................................................................................................................... 119,135 5,673,910 22,060 Dividends and interest from securities: Number of returns.......................................................................................................................... 6,723 30,274 2,606 Amount..................................................................................................................................... 17,063,931 3,468 51,889 Net rental income (loss): Number of returns.......................................................................................................................... 5,254 20,615 1,605 Amount..................................................................................................................................... 1,363,111 9,829 40,225 Gross rents: Number of returns...................................................................................................................... 5,254 20,560 1,605 Amount................................................................................................................................. 3,182,960 29,519 85,752 Rental expenses: Number of returns...................................................................................................................... 1,670 7,815 401 Amount................................................................................................................................. 1,819,849 19,690 45,527 Other investment income (loss): Number of returns.......................................................................................................................... 824 6,520 1,002 Amount..................................................................................................................................... 2,961,690 11,810 7,313 Total gain (loss) from sales of assets: Number of returns.......................................................................................................................... 5,676 30,155 2,606 Amount..................................................................................................................................... 11,294,791 15,475 3,930 Gain (loss), sales of securities: Number of returns...................................................................................................................... 3,183 18,218 1,002 Amount................................................................................................................................. 7,259,794 2,730 -5,204 Gross amount from sales: Number of returns.................................................................................................................. 3,183 17,539 1,002 Amount............................................................................................................................. 267,056 233,738,152 51,311 Cost or other basis and sales expense: Number of returns.................................................................................................................. 3,161 16,732 1,002 Amount............................................................................................................................. 272,260 226,478,358 48,581 Gain (loss), sales of other assets: Number of returns...................................................................................................................... 2,494 14,934 1,604 Amount................................................................................................................................. 4,035,000 12,744 9,135 Gross amount from sales: Number of returns.................................................................................................................. 2,293 13,283 1,604 Amount............................................................................................................................. 86,484,963 133,496 95,788 Footnotes at end of table. 7,514 2,321,117 6,160 458,007 17,254 8,100,714 17,254 11,666,585 13,950 5,400,910 12,486 2,508,300 2,896 386,012 5,800 2,506,598 9,965 4,986,933 4,478 592,530 14,213 104,855 4,706 88,709 3,042 79,727 3,042 96,664 676 16,936 789 3,157 4,768 12,880 2,028 4,793 1,915 143,692 1,802 138,899 3,078 8,087 2,853 54,851 16,476 20,230,434 13,925 4,467,277 31,864 59,998,984 31,864 85,629,745 25,540 34,011,400 22,631 12,635,623 6,917 1,948,883 10,966 19,426,894 22,701 44,794,663 3,942 1,433,749 26,559 828,433 11,054 914,016 7,171 336,234 7,118 764,937 3,286 428,703 2,325 155,449 11,266 351,781 8,027 289,922 7,609 7,807,251 7,419 7,517,329 4,502 61,861 3,786 315,595 3,537 19,819,799 3,691 8,366,924 6,092 79,125,559 6,105 88,865,280 5,022 17,991,918 4,629 10,185,556 1,202 1,983,625 1,859 5,822,738 4,857 63,161,023 645 1,171,779 4,732 938,536 3,302 1,674,572 2,091 248,176 2,090 534,178 986 286,002 853 183,559 3,630 938,249 2,557 719,880 2,467 14,407,056 2,191 13,687,176 1,812 218,369 1,486 831,683 1,878 61,627,373 2,089 166,555,837 2,876 372,472,359 2,884 377,541,706 2,467 41,372,860 2,177 18,760,095 810 3,491,409 1,177 19,121,356 2,540 299,013,470 233 2,405,201 2,248 3,660,892 1,883 14,331,276 1,453 648,919 1,452 1,671,910 797 1,022,991 728 2,600,402 2,208 9,972,476 1,421 6,247,673 1,362 211,061,786 1,156 204,814,113 1,444 3,724,803 1,261 85,053,549 103 Charities and Other Tax-Exempt Organizations, 1994 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 1, 2 $100,000 $100,000 under 2 $500,000 $500,000 under $1,000,000 (4) $1,000,000 under $10,000,000 (5) $10,000,000 under $50,000,000 (6) $50,000,000 or more (7) 104 (1) (2) (3) Total revenue (continued): Gain (loss), sales of other assets (continued): Cost or other basis and sales expense: Number of returns...................................................................................................................... 1,403 9,895 802 Amount................................................................................................................................. 82,449,965 120,752 86,654 Net income (loss), special events and activities: Number of returns.......................................................................................................................... 9,128 33,474 13,231 Amount.............................................................................................................................................. 2,174,127 442,342 455,052 Gross revenue: Number of returns...................................................................................................................... 9,329 34,271 13,632 Amount................................................................................................................................. 1,180,482 4,402,801 900,595 Direct expenses: Number of returns...................................................................................................................... 7,236 27,562 10,825 Amount................................................................................................................................. 725,430 2,228,673 458,253 Gross profit (loss), sales of inventories: Number of returns................................................................................................................................... 17,854 5,012 4,831 Amount........................................................................................................................................... 3,217,564 139,561 118,277 Gross sales minus returns and allowances: Number of returns...................................................................................................................... 5,031 18,112 5,012 Amount................................................................................................................................. 410,626 7,210,167 352,488 Cost of goods sold: Number of returns...................................................................................................................... 4,364 16,015 4,611 Amount................................................................................................................................. 292,348 3,992,602 212,926 Other revenue (loss): Number of returns....................................................................................................................... 15,159 50,280 8,220 Amount.................................................................................................................................... 364,235 5,499,584 77,231 Total expenses ³: Number of returns.............................................................................................................................. 135,808 38,292 39,826 Amount......................................................................................................................................... 546,649,255 6,001,157 16,722,034 Program services: Number of returns................................................................................................................................... 130,484 36,087 38,602 Amount.............................................................................................................................................. 471,331,908 4,995,991 13,685,192 Management and general: Number of returns................................................................................................................................... 114,708 30,674 32,414 Amount.............................................................................................................................................. 68,714,584 852,729 2,422,303 Fundraising: Number of returns................................................................................................................................... 40,322 8,620 11,754 Amount.............................................................................................................................................. 5,283,251 121,849 605,468 Payments to affiliates: Number of returns................................................................................................................................... 5,565 2,005 1,269 Amount.............................................................................................................................................. 1,319,509 30,592 9,067 Excess (deficit) of revenue over expenses: Number of returns................................................................................................................................... 135,657 37,891 39,804 Amount.............................................................................................................................................. 40,778,634 50,429 950,950 1,842 46,764 4,070 143,646 4,070 297,898 3,507 154,252 2,944 118,249 2,944 362,306 2,606 244,057 6,010 134,989 17,142 10,777,490 16,313 8,825,837 15,339 1,764,420 5,712 184,183 378 3,049 17,254 889,095 3,258 253,736 5,867 827,814 5,969 1,354,062 4,830 526,248 3,848 638,723 3,901 1,588,549 3,277 949,826 14,970 1,337,481 31,584 80,643,336 30,692 68,479,388 27,960 10,794,203 10,618 1,243,778 1,509 125,964 31,756 4,986,412 1,396 613,313 839 220,026 897 430,453 813 210,426 768 615,689 770 1,346,495 726 730,806 3,752 1,721,751 6,086 82,828,168 5,960 69,159,755 5,622 12,153,852 2,444 1,136,419 267 378,142 6,081 6,037,112 1,193 81,328,746 339 85,247 374 239,311 350 154,064 452 1,587,065 454 3,149,705 432 1,562,639 2,168 1,863,898 2,879 349,677,069 2,831 306,185,744 2,698 40,727,076 1,174 1,991,554 138 772,694 2,871 27,864,637 ¹ Includes returns with zero assets or assets not reported. Estimates in this column should be used with caution because of the small number of sample returns on which they are based. ² Includes organizations with end-of-year total assets less than $250,000 and gross receipts less than $100,000 electing to file Forms 990 rather than Forms 990-EZ. ³ The differences between "total expenses" shown in this table and "total functional expenditures" shown in Table 2 are due to payments to affiliates. NOTES: Nonprofit charitable organizations exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances. 104 Charities and Other Tax-Exempt Organizations, 1994 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) 501(c)(6) (4) 501(c)(7) (5) 10,829 10,814 6,401,142 1,043 12,624 166 811 487 14,399 1,235 48,643 7,009 2,134,739 755 30,948 3,064 169,887 6,847 278,361 6,750 34,464 2,111 16,017 8,280 256,675 7,873 47,486 5,787 34,400 8,477 669,766 5,960 191,234 5,654 58,334 1,963 23,800 3,018 70,906 4,544 133,520 6,709 518,734 10,669 1,653,489 501(c)(8) (6) 6,418 6,418 8,495,698 3,341 147,676 548 21,364 1,120 6,016,015 3,656 70,944 4,000 536,732 181 58,233 665 197,997 4,121 75,445 4,031 23,313 1,201 14,262 5,572 52,515 4,471 25,391 4,209 25,943 5,420 165,601 2,845 35,619 4,799 49,291 904 26,068 4,415 41,951 1,986 22,535 2,854 79,417 6,327 806,475 501(c)(9) (7) 9,849 9,829 66,272,147 219 1,045,627 143 387,890 8,326 54,709,080 2,144 236,869 1,386 432,504 783 82,615 1,350 1,377,405 1,600 50,918 4,738 78,965 3,224 97,405 1,959 35,253 1,563 17,630 1,930 38,931 1,463 63,491 752 18,747 1,968 29,287 714 11,230 1,917 17,315 247 12,761 1,414 45,076 8,071 7,482,634 136,627 Number of returns......................................................................................... 13,800 13,382 18,180 Total functional expenditures: 135,806 Number of returns.................................................................................................................................................. 13,450 13,330 18,180 545,316,716 Amount ²............................................................................................................................................................. 23,150,833 10,999,794 17,784,092 Grants and allocations: 38,805 Number of returns....................................................................................................................................... 3,648 4,008 4,739 27,216,808 Amount.................................................................................................................................................. 782,701 107,088 552,811 Specific assistance to individuals: 10,698 Number of returns....................................................................................................................................... 569 444 238 7,628,559 Amount.................................................................................................................................................. 253,901 18,192 24,879 Benefits paid to or for members: 1,858 Number of returns....................................................................................................................................... 889 3,774 694 12,921,188 Amount.................................................................................................................................................. 7,046,342 1,216,588 663,460 Compensation of officers or directors: 45,713 Number of returns....................................................................................................................................... 3,005 9,895 7,777 5,728,043 Amount.................................................................................................................................................. 211,494 980,321 794,688 Other salaries and wages: 96,326 Number of returns....................................................................................................................................... 5,853 9,494 12,176 188,874,699 Amount.................................................................................................................................................. 1,979,293 2,091,570 3,567,955 Pension plan contributions: 28,311 Number of returns....................................................................................................................................... 1,015 4,676 4,847 6,562,319 Amount.................................................................................................................................................. 100,242 305,562 228,751 Other employee benefits: 68,451 Number of returns....................................................................................................................................... 2,649 6,262 8,166 23,762,437 Amount.................................................................................................................................................. 366,265 1,078,141 543,737 Payroll taxes: 85,538 Number of returns....................................................................................................................................... 5,042 10,490 11,741 13,115,058 Amount.................................................................................................................................................. 136,542 269,461 316,886 Accounting fees: 90,128 Number of returns....................................................................................................................................... 7,927 9,372 14,112 1,089,927 Amount.................................................................................................................................................. 43,540 58,740 73,931 Legal fees: 40,093 Number of returns....................................................................................................................................... 3,425 6,333 7,902 1,287,158 Amount.................................................................................................................................................. 76,491 267,599 366,089 Supplies: 109,670 Number of returns....................................................................................................................................... 10,241 9,364 14,231 42,917,185 Amount.................................................................................................................................................. 241,226 134,675 208,257 Telephone: 96,418 Number of returns....................................................................................................................................... 7,353 9,415 14,896 2,639,152 Amount.................................................................................................................................................. 93,454 113,751 186,549 Postage and shipping: 88,041 Number of returns....................................................................................................................................... 6,973 7,895 14,891 2,328,843 Amount.................................................................................................................................................. 273,002 81,944 305,329 Occupancy: 96,672 Number of returns....................................................................................................................................... 8,061 9,286 12,097 15,236,107 Amount.................................................................................................................................................. 418,829 299,385 631,501 Equipment rental and maintenance: 72,852 Number of returns....................................................................................................................................... 5,776 5,012 9,331 7,156,517 Amount.................................................................................................................................................. 127,923 63,791 207,191 Printing and publications: 85,337 Number of returns....................................................................................................................................... 6,016 6,724 15,310 4,408,522 Amount.................................................................................................................................................. 350,608 166,941 802,756 Travel: 77,963 Number of returns....................................................................................................................................... 3,683 6,086 11,773 4,432,099 Amount.................................................................................................................................................. 122,787 276,317 474,301 Conferences, conventions, and meetings: 62,970 Number of returns....................................................................................................................................... 6,516 9,622 14,927 2,090,030 Amount.................................................................................................................................................. 135,796 212,402 1,198,798 Interest: 46,384 Number of returns....................................................................................................................................... 3,837 2,173 4,086 10,866,598 Amount.................................................................................................................................................. 1,073,506 38,502 73,561 Depreciation and depletion: 87,020 Number of returns....................................................................................................................................... 6,115 7,324 11,018 22,085,427 Amount.................................................................................................................................................. 342,731 159,622 331,811 Other expenses: 132,425 Number of returns..................................................................................................................................... 13,076 13,194 17,896 142,745,949 Amount.................................................................................................................................................. 8,940,423 2,962,812 6,221,315 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 Table 3 are due to payments to affiliates. NOTE: Detail may not add to totals because of rounding and processing tolerances. 105 Charities and Other Tax Exempt Organizations, 1994 Table 3.--1994, 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] Item 501(c)(3) [1] (1) (2) Organizations tax-exempt under Internal Revenue Code section-501(c)(4) 501(c)(5) (3) 501(c)(6) (4) 501(c)(7) (5) 10,829 11,452,057 8,972 414,914 7,781 901,032 5,052 726,423 71 7,407 7 114 501(c)(8) (6) 6,418 43,765,176 5,685 240,128 4,196 650,493 826 41,912 6 72 4 372 501(c)(9) (7) 9,849 55,945,322 5,111 1,537,705 6,493 10,424,037 4,571 4,123,042 36 19,482 61 66,253 Number of returns........................................................................................ 136,627 13,800 13,382 18,180 Total assets........................................................................................................................ 991,604,583 43,830,191 18,637,269 26,222,114 Cash: Number of returns.................................................................................................................................................... 14,540 108,262 10,975 10,743 Amount............................................................................................................................................................... 1,276,550 18,388,799 1,393,265 935,112 Savings and temporary cash investments: Number of returns.................................................................................................................................................... 14,568 90,356 9,724 9,415 Amount............................................................................................................................................................... 6,696,465 69,953,592 5,286,290 3,349,731 Accounts receivable (net): Number of returns.................................................................................................................................................... 65,690 3,262 3,526 7,023 Amount............................................................................................................................................................... 1,792,727 65,869,462 2,472,931 721,114 Pledges receivable (net): Number of returns.................................................................................................................................................... 9,090 63 39 220 Amount............................................................................................................................................................... 7,893,289 77,882 15,952 124,428 Grants receivable: Number of returns.................................................................................................................................................... 15,020 207 27 174 Amount............................................................................................................................................................... 5,445,549 115,982 4,319 57,253 Receivables due from officers, directors, trustees, and key employees: Number of returns.................................................................................................................................................... 2,364 178 335 445 Amount............................................................................................................................................................... 171,252 76,567 2,719 10,773 Other notes and loans receivable: Number of returns.................................................................................................................................................... 14,817 1,007 906 1,175 Amount............................................................................................................................................................... 27,515,554 8,593,464 321,576 600,643 Inventories for sale or use: Number of returns.................................................................................................................................................... 25,773 2,218 825 1,612 Amount............................................................................................................................................................... 6,232,548 103,272 31,924 135,384 Prepaid expenses and deferred charges: Number of returns.................................................................................................................................................... 58,228 3,240 3,020 6,629 Amount............................................................................................................................................................... 9,367,853 325,583 140,235 377,148 Investments in securities: Number of returns.................................................................................................................................................... 31,681 1,581 2,494 2,982 Amount............................................................................................................................................................... 9,668,981 348,924,893 10,011,259 8,712,255 Investments in land, buildings, and equipment minus accumulated depreciation: Number of returns.................................................................................................................................................... 18,864 1,919 1,648 2,789 Amount............................................................................................................................................................... 19,444,664 1,722,228 560,403 449,178 Other investments: Number of returns.................................................................................................................................................... 14,294 572 1,560 2,003 Amount............................................................................................................................................................... 1,195,539 90,770,664 3,417,727 939,097 Land, buildings, and equipment minus accumulated depreciation: Number of returns.................................................................................................................................................... 83,270 6,459 8,283 9,022 Amount............................................................................................................................................................... 2,653,540 274,470,040 5,922,284 2,446,788 Other assets: Number of returns.................................................................................................................................................... 50,414 3,417 3,915 4,812 Amount............................................................................................................................................................... 1,183,503 47,156,381 4,311,458 456,045 Total liabilities........................................................................................................................ 463,763,903 31,230,423 2,825,378 13,728,959 Accounts payable: Number of returns.................................................................................................................................................... 11,240 91,254 5,946 7,261 Amount............................................................................................................................................................... 2,693,309 77,115,204 5,399,089 1,122,367 Grants payable: Number of returns.................................................................................................................................................... 4,486 217 21 263 Amount............................................................................................................................................................... 3,944,684 167,912 3,330 38,225 Support and revenue designated for future periods: Number of returns.................................................................................................................................................... 26,346 924 350 3,496 Amount............................................................................................................................................................... 1,242,682 15,479,017 659,878 135,360 Loans from officers, directors, trustees, and key employees: Number of returns.................................................................................................................................................... 4,506 227 49 28 Amount............................................................................................................................................................... 508,311 7,650 27 2,628 Tax-exempt bond liabilities: Number of returns............................................................................................................... 2,480 212 28 18 Amount............................................................................................................................................................... 81,021,441 2,596,388 7,513 33,280 Mortgages and other notes payable: Number of returns.................................................................................................................................................... 43,898 3,661 2,069 2,944 Amount............................................................................................................................................................... 1,477,119 105,223,088 11,543,795 689,435 Other liabilities: Number of returns.................................................................................................................................................... 39,959 3,314 3,053 5,151 Amount............................................................................................................................................................... 8,241,716 180,472,146 10,855,710 867,346 Total fund balance or net worth: Number of returns..................................................................................................................................................... 136,181 13,651 13,309 18,146 Amount................................................................................................................................................................ 527,840,654 12,599,770 15,811,888 12,493,156 91 3,970 473 127,565 5,365 132,813 4,283 119,566 726 261,693 15 30 245 481,515 3,915 32,013 1,113 10,174 1,684 22,660,149 37 4,200 169 94,715 43 3,027 2,252 135,004 2,806 33,953,145 1,629 990,458 483 100,029 941 529,950 374 5,276,641 166 47,140 715 3,246,518 7,148 7,454,087 2,722 211,985 3,430,639 6,241 706,389 60 4,031 1,188 132,821 4,338 1,484,009 1,906 12,357,716 37,545,989 3,770 347,635 66 31,488 845 42,194 1,264 385,270 2,443 1,905,782 15,288,507 4,834 6,602,322 33 31,274 343 558,419 249 23,265 18 11,851 4,448 1,941,446 3,605 610,836 10,775 8,021,417 15 3,792 45 2,810 2,199 269,418 1,799 36,848,650 6,416 6,219,195 ----102 130,615 2,955 7,965,877 8,990 40,656,814 106 Footnotes at end of table. Charities and Other Tax-Exempt Organizations, 1994 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] Item Organizations tax-exempt under Internal Revenue Code section-501(c)(3) ¹ (1) 501(c)(4) (2) 501(c)(5) (3) 501(c)(6) (4) 501(c)(7) (5) 10,829 6,578,820 2,117 71,354 1,886 48,989 287 21,085 17 1,280 5,826 1,152,945 9,647 3,881,962 9,357 49,641 982 15,538 2,418 45,077 2,409 86,308 1,156 41,231 98 1,320 1,157 9,702 261 866 280 74,312 256 73,446 944 8,835 828 46,855 551 38,019 1,594 42,346 1,596 126,155 1,374 83,809 5,129 1,096,428 501(c)(8) (6) 6,418 8,873,489 3,821 112,365 3,607 95,281 299 13,764 29 3,320 2,944 7,920,495 5,952 314,336 5,045 32,689 1,258 148,558 2,067 28,542 2,058 46,205 651 17,663 157 15,748 638 17,893 432 14,732 430 579,625 406 564,893 243 3,161 249 19,322 152 16,161 2,524 101,192 2,502 332,303 2,041 231,110 2,811 143,092 501(c)(9) (7) 9,849 71,148,368 111 11,736 96 6,290 2 225 15 5,220 8,488 64,155,790 1,023 2,633,643 7,616 667,774 2,653 1,435,501 125 10,003 127 19,346 51 9,343 657 57,082 1,958 32,404 1,885 30,969 1,962 76,044,348 1,931 76,013,379 176 1,435 149 77,160 115 75,726 61 1,970 61 5,351 56 3,381 35 7,170 Total revenue: Number of returns.....................................................................................................................................................18,180 136,627 13,800 13,382 Amount................................................................................................................................................................ 587,427,848 24,637,321 12,894,530 20,107,583 Total contributions, gifts, and grants received: Number of returns.................................................................................................................................................... 4,777 114,452 6,586 1,581 Amount............................................................................................................................................................... 109,942,750 2,966,926 472,693 1,260,116 Contributions received from direct public support: Number of returns............................................................................................................................................. 3,644 102,403 5,366 1,256 Amount........................................................................................................................................................ 542,546 49,238,498 1,440,730 243,236 Contributions received from indirect public support: Number of returns............................................................................................................................................. 28,280 1,010 159 508 Amount........................................................................................................................................................ 8,722,141 224,685 145,668 35,947 Government grants: Number of returns............................................................................................................................................. 1,525 45,321 2,742 377 Amount........................................................................................................................................................ 681,623 51,982,121 1,301,512 83,789 Program service revenue: Number of returns.................................................................................................................................................... 82,016 5,946 4,155 12,529 Amount............................................................................................................................................................... 421,974,907 17,887,254 2,907,740 7,668,394 Membership dues and assessments: Number of returns.................................................................................................................................................... 28,360 7,340 12,038 16,164 Amount............................................................................................................................................................... 6,261,494 1,570,004 8,331,232 9,147,200 Interest on savings and temporary cash investments: Number of returns.................................................................................................................................................... 103,888 11,722 11,934 16,278 Amount............................................................................................................................................................... 362,645 5,673,910 371,950 205,846 Dividends and interest from securities: Number of returns.................................................................................................................................................... 2,400 30,274 1,820 2,145 Amount............................................................................................................................................................... 460,570 17,063,931 594,705 298,190 Net rental income (loss): Number of returns.................................................................................................................................................... 2,283 20,615 2,238 2,816 Amount............................................................................................................................................................... 31,700 1,363,111 196,854 22,732 Gross rents: Number of returns............................................................................................................................................. 2,302 20,560 2,252 2,852 Amount........................................................................................................................................................ 119,598 3,182,960 333,500 116,856 Rental expenses: Number of returns............................................................................................................................................. 1,134 7,815 935 1,347 Amount........................................................................................................................................................ 1,819,849 136,646 94,123 87,899 Other investment income (loss): Number of returns.................................................................................................................................................... 549 6,520 337 639 Amount............................................................................................................................................................... 16,488 2,961,690 36,777 29,197 Total gain (loss) from sales of assets: Number of returns.................................................................................................................................................... 2,131 30,155 1,586 1,798 Amount............................................................................................................................................................... 11,294,791 54,228 24,250 2,668 Gain (loss), sales of securities: Number of returns............................................................................................................................................. 1,034 18,218 766 867 Amount........................................................................................................................................................ 7,259,794 18,490 1,251 -3,735 Gross amount from sales: Number of returns.................................................................................................................................................. 17,539 747 868 1,021 Amount............................................................................................................................................................. 233,738,152 4,624,840 4,949,515 10,702,759 Cost or other basis and sales expense: Number of returns.................................................................................................................................................. 16,732 718 889 908 Amount............................................................................................................................................................. 226,478,358 4,606,349 4,948,263 10,706,494 Gain (loss), sales of other assets: Number of returns............................................................................................................................................. 1,334 14,934 869 1,115 Amount........................................................................................................................................................ 4,035,000 35,737 22,998 6,403 Gross amount from sales: Number of returns.................................................................................................................................................. 13,283 810 1,063 1,006 Amount............................................................................................................................................................. 86,484,963 120,979 72,083 92,398 Cost or other basis and sales expense: Number of returns.................................................................................................................................................. 9,895 419 834 1,142 Amount............................................................................................................................................................. 82,449,965 85,242 49,085 85,995 Net income (loss), special events and activities: Number of returns.................................................................................................................................................... 3,332 33,474 5,058 1,056 Amount............................................................................................................................................................... 121,451 2,174,127 180,675 13,859 Gross revenue: Number of returns............................................................................................................................................. 3,310 34,271 5,063 1,138 Amount........................................................................................................................................................ 329,831 4,402,801 639,270 60,242 Direct expenses: Number of returns............................................................................................................................................. 3,082 27,562 4,434 1,028 Amount........................................................................................................................................................ 208,380 2,228,673 458,594 46,383 Gross profit (loss), sales of inventories: Number of returns.................................................................................................................................................... 1,656 17,854 2,294 1,039 Amount............................................................................................................................................................ 3,217,564 141,688 12,213 93,307 Footnotes at end of table. 107 Charities and Other Tax-Exempt Organizations, 1994 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] Item Organizations tax-exempt under Internal Revenue Code section-501(c)(3) ¹ (1) 501(c)(4) (2) 501(c)(5) (3) 501(c)(6) (4) 501(c)(7) (5) 501(c)(8) (6) 501(c)(9) (7) Total revenue (continued): Gross profit (loss), sales of inventories (continued): Gross sales minus returns and allowances: Number of returns............................................................................................................................................. 1,664 18,112 2,294 1,057 Amount........................................................................................................................................................ 317,814 7,210,167 499,538 47,633 Cost of goods sold: Number of returns............................................................................................................................................. 1,324 16,015 1,943 924 Amount........................................................................................................................................................ 224,507 3,992,602 357,850 35,420 Other revenue (loss): Number of returns........................................................................................................................................ 50,280 5,237 7,019 8,385 Amount..................................................................................................................................................... 5,499,584 636,255 576,576 943,042 Total expenses ²: Number of returns............................................................................................................................................................... 135,808 13,450 13,330 18,180 Amount.......................................................................................................................................................................... 546,649,255 23,167,841 12,426,570 18,069,710 Program services: Number of returns.................................................................................................................................................... ( ³ ) 130,484 12,603 (³) Amount............................................................................................................................................................... 471,331,908 20,044,615 (³) (³) Management and general: Number of returns.................................................................................................................................................... ( ³ ) 114,708 10,906 (³) Amount............................................................................................................................................................... 68,714,584 2,701,086 (³) (³) Fundraising: Number of returns.................................................................................................................................................... ( ³ ) 40,322 1,917 (³) Amount............................................................................................................................................................... 5,283,251 259,615 (³) (³) Payments to affiliates: Number of returns.................................................................................................................................................... 1,265 5,565 1,105 6,611 Amount............................................................................................................................................................... 285,621 1,319,509 17,004 1,426,777 Excess (deficit) of revenue over expenses: Number of returns........................................................................................................................................ 135,657 13,663 13,331 18,150 Amount..................................................................................................................................................... 40,778,634 1,469,482 467,959 2,037,873 5,123 2,391,705 4,967 1,295,277 4,089 212,509 10,814 6,410,866 (³) (³) (³) (³) (³) (³) 293 9,724 10,811 167,955 2,811 368,735 2,739 225,642 2,073 38,576 6,418 8,523,753 (³) (³) (³) (³) (³) (³) 2,593 28,053 6,418 349,737 35 34,739 35 27,570 2,163 2,135,296 9,829 66,298,847 (³) (³) (³) (³) (³) (³) 29 26,700 9,380 4,849,521 108 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. ³ Not required to be reported. NOTE: Detail may not add to totals because of rounding and processing tolerances. 108 Charities and Other Tax-Exempt Organizations, 1994 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] Item 501(c)(3) ¹ (1) Organizations tax-exempt under Internal Revenue Code section-501(c)(4) 501(c)(5) 501(c)(6) 501(c)(7) 501(c)(8) (2) (3) (4) (5) (6) 7,412 248,103 7,412 229,149 414 3,456 1,875 15,500 1,929 11,502 7,412 236,601 7,412 338,174 2,523 30,278 3,984 84,746 6,872 186,216 5,744 6,621 218 216 218 3,375 218 3,160 2,643 17,817 2,643 63,346 2,300 45,528 441 1,909 441 3,553 343 1,644 2,125 10,368 4,948 280,863 4,850 107,326 1,771 145,936 1,902 27,601 1,640 23,070 4,899 257,792 4,948 212,011 1,232 9,420 1,782 41,554 4,621 120,611 3,749 5,453 267 3,474 267 7,751 147 4,276 1,700 7,375 1,798 37,017 1,602 29,641 1,537 18,054 1,537 44,046 1,537 25,992 1,319 6,066 1,400 102,742 1,400 59,378 512 41,931 523 1,433 534 7,622 1,400 95,119 1,400 47,468 981 6,488 283 9,969 1,133 10,237 1,041 3,173 ------698 6,184 698 18,776 648 12,592 409 4,488 409 9,597 409 5,109 637 6,930 501(c)(9) (7) 458 28,419 458 27,915 49 410 71 95 142 3,248 458 25,171 458 28,090 --240 11,736 289 13,666 458 819 ------71 847 71 2,244 71 1,397 ------218 1,021 Number of returns.......................................................................................................................... 38,291 8,327 7,030 Total assets.......................................................................................................................... 1,776,615 354,769 327,797 Cash, savings, and investments: Number of returns........................................................................................................ 37,689 8,131 6,834 Amount........................................................................................................ 1,180,325 218,691 267,060 Land and buildings: Number of returns........................................................................................................ 6,215 1,515 1,411 Amount........................................................................................................ 434,491 106,444 43,396 Other assets: Number of returns........................................................................................................ 15,036 2,332 3,084 Amount........................................................................................................ 29,633 161,795 17,342 Total liabilities: Number of returns.......................................................................................................................... 13,432 1,902 2,474 Amount.......................................................................................................................... 269,803 55,390 33,736 Total fund balance or net worth: Number of returns.................................................................................................................... 6,932 38,090 8,278 Amount.................................................................................................................... 1,506,804 299,377 294,062 Total revenue: Number of returns.......................................................................................................................... 38,291 8,327 7,030 Amount.......................................................................................................................... 1,674,010 322,861 370,382 Contributions, gifts, and grants: Number of returns.................................................................................................................... 1,095 30,873 3,984 Amount.................................................................................................................... 780,896 49,097 17,898 Program service revenue: Number of returns.................................................................................................................... 1,008 17,642 1,951 Amount.................................................................................................................... 437,649 61,188 26,273 Dues and assessments: Number of returns.................................................................................................................... 6,714 16,238 6,136 Amount.................................................................................................................... 177,734 113,799 295,488 Investment income (loss): Number of returns.................................................................................................................... 5,439 26,664 6,327 Amount.................................................................................................................... 39,006 8,114 8,725 Gain (loss) from sales of assets: Number of returns.................................................................................................................... 2,406 311 93 Amount.................................................................................................................... 3,933 1,015 -76 Gross amount from sales: Number of returns........................................................................................................... 2,005 311 93 Amount........................................................................................................... 46,208 3,206 483 Cost or other basis and sales expense: Number of returns........................................................................................................... 2,005 191 93 Amount........................................................................................................... 42,275 2,191 559 Net income (loss), special events and activities: Number of returns.................................................................................................................... 708 16,439 4,807 Amount.................................................................................................................... 150,222 54,138 5,605 Gross revenue: Number of returns........................................................................................................... 16,839 4,807 730 Amount........................................................................................................... 337,691 129,422 12,882 Direct expenses: Number of returns........................................................................................................... 14,434 4,273 436 Amount........................................................................................................... 187,467 75,283 7,277 Gross profit (loss), sales of inventories: Number of returns.................................................................................................................... 414 8,019 976 Amount.................................................................................................................... 57,981 8,724 182 Gross sales minus returns and allowances: Number of returns........................................................................................................... 8,019 976 414 Amount........................................................................................................... 166,065 19,980 4,004 Cost of goods sold: Number of returns........................................................................................................... 7,417 856 414 Amount........................................................................................................... 108,082 11,256 3,822 Other revenue (loss): Number of returns.................................................................................................................... 3,232 11,828 2,757 Amount.................................................................................................................... 26,579 26,786 16,281 Footnotes at end of table. 109 Charities and Other Tax-Exempt Organizations, 1994 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--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) 501(c)(4) (2) 501(c)(5) (3) 501(c)(6) (4) 7,363 306,318 2,561 11,749 785 10,446 2,147 39,547 5,085 53,627 2,660 12,803 6,556 30,625 6,970 147,519 7,412 31,856 501(c)(7) (5) 4,850 197,548 1,243 9,767 725 10,980 1,755 27,515 2,479 7,008 3,678 58,571 3,406 6,392 4,201 77,315 4,948 14,466 501(c)(8) (6) 1,400 44,619 1,117 11,573 332 1,129 752 2,125 790 314 1,090 8,721 1,237 2,503 1,259 18,255 1,400 2,850 501(c)(9) (7) 458 26,087 71 84 458 18,385 240 2,372 262 1,159 49 171 240 189 311 3,726 458 2,004 Total expenses: Number of returns.......................................................................................................................... 38,291 8,180 6,981 Amount.......................................................................................................................... 1,516,289 301,556 357,324 Grants paid: Number of returns.................................................................................................................... 3,264 14,835 4,382 Amount.................................................................................................................... 180,619 61,791 53,997 Benefits paid to or for members: Number of returns.................................................................................................................... 1,744 3,007 1,128 Amount.................................................................................................................... 28,299 19,159 13,956 Salaries and compensation: Number of returns.................................................................................................................... 5,477 15,036 1,564 Amount.................................................................................................................... 378,303 21,358 82,726 Professional fees: Number of returns.................................................................................................................... 3,853 23,655 3,013 Amount.................................................................................................................... 137,439 11,705 14,103 Occupancy, rent, and utilities: Number of returns.................................................................................................................... 4,349 22,053 3,640 Amount.................................................................................................................... 166,867 34,041 23,694 Printing, publications, and postage: Number of returns.................................................................................................................... 4,888 30,272 6,174 Amount.................................................................................................................... 95,633 19,847 15,241 Other expenses: Number of returns.................................................................................................................... 6,785 35,885 7,324 Amount.................................................................................................................... 529,120 133,647 153,605 Excess (deficit) of revenue over expenses: Number of returns.................................................................................................................... 37,890 8,327 7,030 Amount.................................................................................................................... 157,718 21,305 13,055 110 ¹ Excludes private foundations, most churches, and certain other types of religious organizations. NOTES: Detail may not add to totals because of rounding and processing tolerances. Estimates in this table should be used with caution because of the small number of sample returns on which they are based. 110