Table 3: Domestic Private Foundations: Income Statements and Balance Sheets, by Size of End-of-year Fair Market Value of Total Assets, Tax Year 2004
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Asset size Item Total Assets zero or unreported (1) Number of returns....................................................................................................................... Total revenue......................................................................................................................... Contributions, gifts, and grants received................................................................................. Interest on savings and temporary cash investments ............................................................. Dividends and interest from securities..................................................................................... Gross rents and royalties......................................................................................................... Net gain (less loss) from sales of assets................................................................................. Gross profit (less loss) from business activities....................................................................... Other income........................................................................................................................... Total expenses....................................................................................................................... Contributions, gifts, and grants paid [1]................................................................................... Compensation of officers........................................................................................................ Other salaries and wages........................................................................................................ Pension plans and employee benefits..................................................................................... Legal fees................................................................................................................................ Accounting fees....................................................................................................................... Other professional fees........................................................................................................... Interest…………………............................................................................................................ Taxes………………….............................................................................................................. Depreciation and depletion...................................................................................................... Occupancy.............................................................................................................................. Travel, conferences, and meetings......................................................................................... Printing and publications......................................................................................................... Other expenses....................................................................................................................... Excess of revenue (less loss) over expenses…………………………................................. Excess of revenue ................................................................................................................. Loss …………………............................................................................................................... Total assets (fair market value)............................................................................................ Cash (non-interest bearing accounts)..................................................................................... Savings and temporary cash investments [2].......................................................................... Accounts receivable, net......................................................................................................... Pledges receivable, net........................................................................................................... Grants receivable.................................................................................................................... Receivables due from disqualified persons............................................................................. Other notes and loans receivable............................................................................................ Inventories............................................................................................................................... Prepaid expenses and deferred charges................................................................................. Investments, total (non-cash).................................................................................................. Securities, total………………………........................................................................................ Government obligations........................................................................................................... Corporate stock……………………........................................................................................... Corporate bonds…………….................................................................................................... Land, buildings, and equipment (less accumulated depreciation)........................................... Mortgage loans………………………........................................................................................ Other investments…………………........................................................................................... Charitable-purpose land, buildings, and equipment (less accumulated depreciation)............ Other assets............................................................................................................................ Total assets (book value)...................................................................................................... Cash (non-interest bearing accounts)..................................................................................... Savings and temporary cash investments [2].......................................................................... Accounts receivable, net......................................................................................................... Pledges receivable, net........................................................................................................... Grants receivable.................................................................................................................... Receivables due from disqualified persons............................................................................. Other notes and loans receivable............................................................................................ 76,897 58,667,623 23,531,172 1,836,127 8,814,547 511,825 21,069,693 76,179 2,828,076 36,551,779 27,968,308 761,841 1,331,285 471,891 158,484 184,482 1,841,648 174,182 682,675 390,631 383,116 226,717 79,974 1,896,542 22,115,844 29,106,503 -6,990,659 509,923,579 4,718,226 30,448,925 1,899,105 718,718 525,797 167,983 2,988,973 141,893 214,739 450,728,569 361,158,119 37,858,917 279,921,476 43,377,725 6,270,312 1,256,043 82,044,096 11,767,969 5,602,682 445,533,924 4,693,474 30,390,059 1,915,825 718,718 514,613 167,983 3,007,726 (2) 2,283 71,613 * 69,684 * 30 * 1,721 0 * 140 0 * 38 148,383 143,395 * 14 0 0 * 323 * 375 * 2,777 0 *1 0 0 0 * 25 1,473 -76,770 * 468 -77,238 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $1 under $100,000 (3) 20,455 597,374 551,052 5,072 11,487 0 13,160 *2 16,598 691,544 499,534 24,080 * 8,908 * 1,265 2,472 20,578 20,894 * 528 3,002 3,387 11,897 21,618 2,886 70,495 -94,170 57,936 -152,106 625,633 95,567 163,839 * 4,425 * 993 * 10 * 1,678 * 13,162 * 2,409 * 365 321,530 281,606 23,748 232,198 25,660 * 882 0 39,042 18,349 3,306 661,177 95,621 164,217 * 4,425 * 993 * 10 * 1,678 * 13,162 $100,000 under $1,000,000 (4) 28,676 2,511,382 1,810,566 50,994 224,688 19,517 261,375 * 9,427 134,813 1,960,705 1,229,180 49,564 58,797 * 11,169 11,952 31,147 128,851 7,265 17,358 7,731 25,715 26,859 3,563 351,554 550,677 1,089,647 -538,970 12,193,746 626,715 2,035,155 16,410 * 9,709 * 7,846 0 148,382 * 727 2,800 8,921,947 7,300,509 543,565 5,789,445 967,499 124,733 * 96,830 1,399,875 291,178 132,879 10,887,832 625,758 2,035,127 24,460 * 9,709 * 7,846 0 162,324 $1,000,000 under $10,000,000 (5) 20,126 9,117,559 5,350,713 227,607 1,254,182 75,388 1,841,666 -5,457 373,458 5,906,473 4,596,714 174,348 241,095 39,283 42,238 56,513 231,220 25,346 78,039 40,889 65,166 31,896 10,769 272,957 3,211,086 4,836,281 -1,625,195 62,627,975 1,352,564 5,938,150 126,128 88,042 42,951 * 42,121 623,760 50,385 16,539 52,031,600 44,274,213 4,736,227 34,041,283 5,496,703 990,463 245,808 6,521,115 1,661,327 654,408 53,935,803 1,352,177 5,919,135 135,774 88,042 41,951 * 42,121 626,408 $10,000,000 under $25,000,000 (6) 2,925 6,746,307 3,604,760 118,250 885,777 58,715 1,721,989 44,114 312,701 4,005,314 3,074,625 107,974 156,636 34,359 22,129 21,696 154,788 16,132 71,163 37,846 36,336 18,564 8,944 244,121 2,740,993 3,866,290 -1,125,298 45,179,865 619,212 3,679,174 44,064 87,478 93,859 36,840 291,540 6,826 15,138 38,349,287 32,001,711 3,485,225 24,438,172 4,078,314 687,897 120,999 5,538,681 1,424,298 532,147 37,926,999 605,388 3,653,132 43,861 87,478 91,210 36,840 293,990 $25,000,000 under $50,000,000 (7) 1,199 6,049,273 3,098,982 104,942 780,629 50,411 1,765,645 6,329 242,337 3,434,850 2,718,457 76,537 109,626 32,067 16,748 15,213 147,145 16,320 57,441 36,000 43,512 10,975 4,347 150,464 2,614,423 3,353,261 -738,838 41,441,831 518,916 3,363,451 94,523 85,315 58,167 32 313,742 62,794 49,942 35,344,355 29,828,848 3,286,667 22,741,836 3,800,345 511,968 118,014 4,885,526 1,212,686 337,907 35,008,660 515,660 3,351,828 93,412 85,315 51,308 32 316,599 $50,000,000 under $100,000,000 (8) 623 5,586,641 2,592,529 85,849 815,739 53,669 1,820,004 5,722 213,131 3,168,956 2,488,585 74,583 93,934 34,187 12,962 12,671 165,566 13,167 59,832 34,665 27,539 16,368 6,777 128,120 2,417,685 3,051,715 -634,030 43,065,007 362,236 2,829,420 96,358 180,414 97,843 238 223,992 4,227 34,558 37,446,054 29,583,169 2,975,972 23,426,583 3,180,614 734,572 137,416 6,990,898 1,113,062 676,605 36,548,188 362,200 2,830,977 96,108 180,414 97,167 238 223,853 $100,000,000 or more (9) 610 27,987,473 6,452,886 1,243,381 4,840,324 254,126 13,645,713 16,041 1,535,001 17,235,553 13,217,818 254,741 662,288 319,562 49,660 26,288 990,408 95,425 395,840 230,113 172,950 100,437 42,664 677,358 10,751,920 12,850,904 -2,098,985 304,789,521 1,143,016 12,439,736 1,517,197 266,767 225,121 87,073 1,374,394 14,525 95,398 278,313,797 217,888,063 22,807,514 169,251,960 25,828,589 3,219,798 536,976 56,668,959 6,047,069 3,265,430 270,565,264 1,136,669 12,435,643 1,517,786 266,767 225,121 87,073 1,371,390
Table 3: Domestic Private Foundations: Income Statements and Balance Sheets, by Size of End-of-year Fair Market Value of Total Assets, Tax Year 2004
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Asset size Item Total Assets zero or unreported (1) Inventories............................................................................................................................... Prepaid expenses and deferred charges................................................................................. Investments, total (non-cash).................................................................................................. Securities, total........................................................................................................................ Government obligations........................................................................................................... Corporate stock....................................................................................................................... Corporate bonds...................................................................................................................... Land, buildings, and equipment (less accumulated depreciation)........................................... Mortgage loans........................................................................................................................ Other investments................................................................................................................... Charitable-purpose land, buildings, and equipment (less accumulated depreciation)............ Other assets............................................................................................................................ Total liabilities (book value).................................................................................................. Net worth (book value).......................................................................................................... Total assets, beginning-of-year (book value)...................................................................... Cash (non-interest bearing accounts)..................................................................................... Savings and temporary cash investments [2].......................................................................... Accounts receivable, net......................................................................................................... Pledges receivable, net........................................................................................................... Grants receivable.................................................................................................................... Receivables due from disqualified persons............................................................................. Other notes and loans receivable............................................................................................ Inventories............................................................................................................................... Prepaid expenses and deferred charges................................................................................. Investments, total (non-cash).................................................................................................. Securities, total........................................................................................................................ Government obligations........................................................................................................... Corporate stock....................................................................................................................... Corporate bonds...................................................................................................................... Land, buildings, and equipment (less accumulated depreciation)........................................... Mortgage loans........................................................................................................................ Other investments................................................................................................................... Charitable-purpose land, buildings, and equipment (less accumulated depreciation)............ Other assets............................................................................................................................ Total liabilities, beginning-of-year (book value)................................................................. Net worth, beginning-of-year (book value)..........................................................................
*Estimate should be used with caution because of the small number of sample returns on which it is based. [1] The data in this row are based on the amount of contributions, gifts, and grants paid as reported on the income statement portion of the return. These amounts differ somewhat from the contributions, gifts, and grants paid in columns 18 and 19 of Table 1, which are calculated using the cash receipts and disbursement method of accounting. [2] This category is included with investments in Tables 1 and 2. However, Tables 3 and 4 show total noncash investments, to more closely match the Form 990-PF. NOTE: Detail may not add to total because of rounding. Source: IRS, Statistics of Income Division, June 2007.
$1 under $100,000 (3) 0 0 0 0 0 0 0 0 0 0 0 0 * 602 * 2,409 * 365 355,528 311,547 23,147 262,672 25,728 * 676 0 43,305 17,122 5,647 180,875 480,302 778,930 141,674 206,920 * 7,410 * 119 0 * 3,038 * 6,149 * 2,391 * 2,337 385,342 321,379 23,118 275,233 23,028 * 1,878 0 62,084 18,632 4,918 191,799 587,131
$100,000 under $1,000,000 (4) * 299 11,558 7,652,441 6,202,889 526,745 4,707,751 968,393 95,903 * 92,842 1,260,807 267,558 90,752 332,017 10,555,816 10,321,795 553,129 1,848,866 8,129 0 0 0 192,478 * 701 1,649 7,378,156 6,049,681 593,393 4,464,524 991,764 90,745 * 74,752 1,162,979 281,962 56,724 262,112 10,059,683
$1,000,000 under $10,000,000 (5) 49,310 16,616 43,657,813 36,577,531 4,571,335 26,607,059 5,399,137 784,866 217,703 6,077,713 1,451,807 554,649 1,122,574 52,813,230 50,667,911 1,238,694 5,920,980 140,228 79,036 40,603 42,035 630,229 40,216 17,405 40,635,050 33,983,534 4,559,133 24,147,962 5,276,439 978,446 275,392 5,397,678 1,281,994 601,441 1,062,801 49,605,109
$10,000,000 under $25,000,000 (6) 6,754 15,136 31,419,952 25,984,978 3,433,838 18,562,779 3,988,361 430,208 122,465 4,882,302 1,195,277 477,981 893,924 37,033,075 34,827,727 545,033 3,361,180 44,114 78,878 99,417 14,496 260,697 6,903 17,631 28,862,460 24,242,391 3,319,454 17,012,461 3,910,477 444,405 130,709 4,044,955 1,067,553 469,365 734,911 34,092,816
$25,000,000 under $50,000,000 (7) 61,493 35,621 29,132,870 24,364,763 3,235,453 17,393,244 3,736,067 316,582 116,993 4,334,532 1,005,576 358,946 957,129 34,051,531 32,119,697 499,691 3,429,085 79,573 38,564 45,917 181 298,663 24,339 24,253 26,458,811 22,348,013 3,213,678 15,620,114 3,514,221 318,872 101,741 3,690,185 933,217 287,404 902,574 31,217,123
$50,000,000 under $100,000,000 (8) 2,545 34,415 31,218,475 24,376,814 2,911,068 18,326,388 3,139,358 431,053 141,128 6,269,480 841,498 660,299 1,031,919 35,516,268 33,641,047 285,491 2,694,734 76,794 138,816 20,549 2,836 188,358 2,445 26,859 28,754,154 22,903,717 3,078,821 16,692,279 3,132,618 362,875 179,137 5,308,425 884,554 565,457 976,893 32,664,155
$100,000,000 or more (9) 13,199 95,665 245,612,625 191,793,060 22,714,302 144,005,273 25,073,485 1,994,318 539,596 51,285,651 4,823,754 2,979,573 14,444,395 256,120,868 255,030,106 1,617,407 12,126,328 838,838 509,898 490,327 138,956 776,044 12,181 81,345 230,770,252 187,322,455 22,828,307 137,752,484 26,741,664 2,049,224 632,447 40,766,125 4,324,363 3,344,168 13,803,779 241,226,327
(2)
136,008 209,375 389,049,704 309,611,582 37,415,889 229,865,164 42,330,529 4,053,606 1,230,726 74,153,791 9,602,591 5,127,845 18,963,435 426,570,489 417,537,001 4,888,643 29,594,565 1,195,086 845,311 696,813 201,542 2,352,618 89,175 171,478 363,379,976 297,258,188 37,617,913 216,037,710 43,602,565 4,246,446 1,394,178 60,481,165 8,792,275 5,329,517 17,935,637 399,601,364
* -602 149,788 * 7,524 * 6,472 0 0 0 0 0 0 0 * 135,751 * 87,017 * 2,010 * 72,654 * 12,353 0 0 * 48,733 0 * 40 * 768 149,019