BMF 09/2013

Number of variables	41
Number of records	1408003

Field Name
Field Type

Description and Values

Basic Info

EIN
Character
(9)

Employer Identification Number
Employer identification number.

NAME
Character
(60)

Name of organization
Organization name.

STATE
Character
(2)

State
Two-letter state abbreviation.

NTEE1
Character
(2)

NTEE major group
NTEE major group (A-Z)

	Unknown
A	Arts, Culture, and Humanities
B	Education
C	Environmental Quality, Protection, and Beautification
D	Animal-Related
E	Health
F	Mental Health, Crisis Intervention
G	Diseases, Disorders, Medical Disciplines
H	Medical Research
I	Crime, Legal Related
J	Employment, Job Related
K	Food, Agriculture, and Nutrition
L	Housing, Shelter
M	Public Safety
N	Recreation, Sports, Leisure, Athletics
O	Youth Development
P	Human Services - Multipurpose and Other
Q	International, Foreign Affairs, and National Security
R	Civil Rights, Social Action, Advocacy
S	Community Improvement, Capacity Building
T	Philanthropy, Voluntarism, and Grantmaking Foundations
U	Science and Technology Research Institutes, Services
V	Social Science Research Institutes, Services
W	Public, Society Benefit - Multipurpose and Other
X	Religion Related, Spiritual Development
Y	Mutual/Membership Benefit Organizations, Other
Z	Unknown

NTEECC
Character
(4)

NTEECC primary purpose
NTEECC classification

CITY
Character
(22)

City
City

zip5
Character
(5)

Zip code, 5 digits
First 5 digits of zip code

FIPS
Character
(5)

State + County FIPS code
2-digit State + 3-digit County FIPS code (Federal Information Processing Standard). See also U.S. Census Bureau State & County QuickFacts.

MSA_NECH
Character
(4)

Metropolitan Statistical Area
Metropolitan Statistical Area (NCCS file) (list)

PMSA
Character
(4)

Primary MSA
Primary Metropolitan Statistical Area

TAXPER
Character
(20)

Ending date for tax period
Ending date for tax period of financial data. Core files for 1997 on are in "yyyymm" format (199412=Dec. 1994). Earlier years use 2-digit year ("9412").

outnccs
Character
(20)

Out of Scope flag
Out-of-scope (IN/OUT) (see OUTREAS doc. for details)

OUTREAS
Character
(20)

Reason why out of scope
Reason why out of scope

	No value
4	4- Not a 501(c)(3)
F	F- Foreign organization
G	G- Government Entity
I	I- Coded out of scope by Independent Sector
N	N- Coded out of scope by NCCS (e.g. foreign address on Form 990)
S	S- Missing geographic information
T	T- U.S. Territory or armed forces overseas

Filer
Character
(20)

990 filing w/n 2 years? (Y/N)
Filed 990 return (Form 990, Form 990-EZ, Form 990-PF, or Form 990-N) within 24 months of BMF file? (Y/N)

N	No
Y	Yes

ZFILER
Character
(20)

990 filing $0 inc/assets w/n 2 years? (Y/N)
Filed 990 return with zero income and assets within 24 months of BMF file? (Y/N) - Beginning 2008, over 95% of 'zero filers' (ZFiler=Y) filed Form 990-N (e-Postcard) for tax years ending on or after December 31, 2007.

N	No
Y	Yes

Classification

SUBSECCD
Character
(20)

Subsection code
IRS subsection code (03=501(c)(3), etc.)

01	01- Corporations originated under Act of Congress, including Federal Credit Unions
02	02- Title holding corporation for a tax-exempt organization.
03	03- Religious, educational, charitable, scientific, and literary organizations...
04	04- Civic leagues, social welfare organizations, and local associations of employees
05	05- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps...
06	06- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions...
07	07- Social and recreational clubs which provide pleasure, recreation, and social activities.
08	08- Fraternal beneficiary societies and associations, with lodges providing for payment of life...
09	09- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary...
10	10- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable...
11	11- Teachers retirement fund associations.
12	12- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop...
13	13- Cemetery companies, providing burial and incidental activities for members.
14	14- State-chartered credit unions, mutual reserve funds, offering loans to members...
15	15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost...
16	16- Cooperative organizations to finance crop operations, in conjunction with activities ...
17	17- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp...
18	18- Employee funded pension trusts, providing benefits under a pension plan funded by employees...
19	19- Post or organization of war veterans.
20	20- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans.
21	21- Black lung trusts, satisfying claims for compensation under Black Lung Acts.
22	22- Multiemployer Pension Plan
23	23- Veterans association formed prior to 1880
24	24-Trust described in Section 4049 of ERISA
25	25- Title Holding Company for Pensions, etc
26	26- State-Sponsored High Risk Health Insurance Organizations
27	27- State-Sponsored Workers Compensation Reinsurance
40	40- Apostolic and religious orgs. - 501(d)
50	50- Cooperative Hospital Service Organization - 501(e)
60	60- Cooperative Service Org. of Operating Educ. Org.- 501(f)
70	70- Child Care Organization - 501(k)
71	71- Charitable Risk Pool
80	80- Farmers' Cooperatives
81	81- Qualified State-Sponsored Tuition Program
82	82- 527 Political Organizations
90	90- 4947(a)(2) Split Interest Trust
91	91- 4947(a)(1) Public Charity (Files 990/990-EZ)
92	92- 4947(a)(1) Private Foundations
93	93- 1381(a)(2) Taxable Farmers Cooperative
CO	CO- Unspecified 501(c) Organization Other Than 501(c)(3)

ntmaj5
Character
(20)

Major subsector
Major subsector (5)

AR	Arts, culture, and humanities
ED	Education
HE	Health
HU	Human services
OT	Other

ntmaj10
Character
(20)

NTEE major group (10)
10 NTEE major groups

AR	Arts, culture, and humanities
ED	Education
EN	Environment
HE	Health
HU	Human services
IN	International
MU	Mutual benefit
PU	Public and societal benefit
RE	Religion
UN	Unknown

ntmaj12
Character
(20)

NTEE major group (12)
12 NTEE major groups: ntmaj10 plus higher education (BH) and hospitals (EH)

AR	Arts, culture, and humanities
BH	Education, higher
ED	Education
EH	Hospitals
EN	Environment
HE	Health
HU	Human services
IN	International
MU	Mutual benefit
PU	Public and societal benefit
RE	Religion
UN	Unknown

NTEEconf
Character
(1)

NTEE confidence rating
NTEE classification confidence rating (A/B/C)

MAJGRPB
Character
(1)

Major NTEE group
Major NTEE group plus hospitals and higher education

A	A-Arts, Culture & Humanities
B	B-Education
BH	BH-Higher educ.
C	C-Environment
D	D-Animal Related
E	E-Health - General
EH	EH-Hospitals
F	F-Mental Health
G	G-Health - Disease Specific (general)
H	H-Health - Disease Specific (research)
I	I-Crime, Legal Related
J	J-Employment, Job Related
K	K-Food, Agriculture, Nutrition
L	L-Housing, Shelter
M	M-Public Safety, Disaster Preparedness
N	N-Recreation and Sports
O	O-Youth Development
P	P-Human Services, Multipurpose and Other
Q	Q-International, Foreign Affairs
R	R-Civil Rights/Advocacy
S	S-Community Improvement
T	T-Philanthropy, Voluntarism
U	U-Science and Technology
V	V-Social Science
W	W-Public, Society Benefit
X	X-Religion Related
Y	Y-Mutual/Membership Benefit
Z	Z-Unknown, Unclassified

Financial Info

INCOME
Numeric
(1)

Gross receipts
Gross receipts from most recently filed Form 990

ASSETS
Numeric
(1)

Total assets, end of year
Total assets (end of year) from most recent Form 990

NCCS Financial Info

cFiler
Character
(1)

990 filing w/n 2 years? (Y/N)
Filed 990 return within 24 months of BMF file date? (Y/N)

N	No
Y	Yes

czFiler
Character
(1)

990 filing $0 inc/assets w/n 2 years? (Y/N)
Filed 990 return with zero income and assets within 24 months of BMF file? (Y/N) - Beginning 2008, over 95% of 'zero filers' (cZFiler=Y) filed Form 990-N (e-Postcard) for tax years ending on or after December 31, 2007.

N	No
Y	Yes

cTaxPer
Character
(6)

Ending date for tax period
Ending date for tax period of NCCS financial data in yyyymm format.

cTotRev
Numeric
(6)

Total Revenue
Total Revenue from most recent Form 990 (Part I, line 12 on Form 990; Part I, line 9 on Form 990-EZ; or Part I, line 12(a) on Form 990-PF)

cAssets
Numeric
(6)

Total Assets, BV End of Year
Total Assets (Book Value at end of year) from most recent Form 990 (Part IV, line 59(B) on Form 990; Part II, line 25(B) on Form 990-EZ; or Part II, line 16(b) on Form 990-PF)

cFinSrc
Character
(10)

Source of NCCS Financial Data
Source of financial data added by NCCS (primarily the most recent Form 990 filing as of BMF date from NCCS Core files)

Other Descriptive Info

RULEDATE
Character
(6)

Ruling date (YYYYMM) from IRS
Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)

FNDNCD
Character
(6)

Reason for 501(c)(3) status
Reason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity

00	All organizations except 501(c)(3)
02	Private operating foundation exempt from paying excise taxes on investment income
03	Private operating foundation (other)
04	Private non-operating foundation
09	Suspense
10	Church
11	School
12	Hospital or medical research organization
13	Organization operated for the benefit of a public (government owned or run) college or university
14	Governmental unit
15	Organization with a substantial portion of support from a governmental unit or the general public
16	Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose
17	Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16
18	Organization organized and operated to test for public safety
21	Supporting Organization 509(a)(3) Type I
22	Supporting Organization 509(a)(3) Type II
23	Supporting Organization 509(a)(3) Type III functionally integrated
24	Supporting Organization 509(a)(3) Type III not functionally integrated

FRCD
Character
(6)

Filing Requirement Code
Filing requirements code. The 1st 2 characters indicate the requirements for 990/990-EZ forms. The 3rd character = 1 if a 990-PF is required or 0 if not.

000	990 - Not required to file (all other)
001	990PF Required - 990 not required to file (all other)
010	990 (all other) or 990EZ return
011	990PF Required (all other)
020	990 - Required to file Form 990-N (Income less than $25,000 per year)
021	990PF Required - 990 Required to file Form 990-N (Income less than $25,000 per year)
030	990 - Group return
031	990PF Required - Group return
040	990 - Required to file Form 990-BL, Black Lung Trusts
041	990PF Required - 990 Required to file Form 990-BL, Black Lung Trusts
060	990 - Not required to file (church)
061	990PF Required - Not required to file (church)
070	990 - Government 501(c)(1)
071	990PF Required - Government 501(c)(1)
130	990 - Not required to file (religious organization)
131	990PF Required - Not required to file (religious organization)
140	990 - Not required to file (instrumentalities of states or political subdivisions)
141	990PF Required - Not required to file (instrumentalities of states or political subdivisions)

SEC_NAME
Character
(35)

Sort Name (Secondary name)
Secondary organization name

GEN
Character
(4)

Group Exemption Number
Group Exemption Number

Other Classification

LEVEL1
Character
(4)

Public charity or priv. fndn?
Public charity or private foundation?

O	Other Nonprofits
PC	Public Charity
PF	Private Foundation
U	Unknown

LEVEL2
Character
(4)

Reporting public charity group
Reporting public charity groups.

M	Mutual Benefit Public Charity
O	Operating Public Charity
S	Supporting Public Charity

level3
Character
(4)

Major NTEE category
Major NTEE category

AR	Arts, culture and humanities
ED	Education
EN	Environment/animals
HE	Health
HS	Human Services
IN	International, foreign affairs
MO	Other mutual benefit
MR	Pension and retirement funds
PB	Public, societal benefit
RE	Religion related
UN	Unknown, unclassified
ZA	Single organization support
ZB	Fundraising within NTEE major group
ZC	Private grantmaking foundations
ZD	Public foundations
ZE	General fundraising
ZF	Other Supporting Public Benefit

level4
Character
(4)

NTEE-CC Major Group
NTEE-CC Major Group

	Unknown
A	Arts, Culture, and Humanities
B	Education
C	Environmental Quality, Protection, and Beautification
D	Animal-Related
E	Health
F	Mental Health, Crisis Intervention
G	Diseases, Disorders, Medical Disciplines
H	Medical Research
I	Crime, Legal Related
J	Employment, Job Related
K	Food, Agriculture, and Nutrition
L	Housing, Shelter
M	Public Safety
N	Recreation, Sports, Leisure, Athletics
O	Youth Development
P	Human Services - Multipurpose and Other
Q	International, Foreign Affairs, and National Security
R	Civil Rights, Social Action, Advocacy
S	Community Improvement, Capacity Building
T	Philanthropy, Voluntarism, and Grantmaking Foundations
U	Science and Technology Research Institutes, Services
V	Social Science Research Institutes, Services
W	Public, Society Benefit - Multipurpose and Other
X	Religion Related, Spiritual Development
Y	Mutual/Membership Benefit Organizations, Other
Z	Unknown

NAICS
Character
(6)

NAICS
NAICS Code

Miscellaneous

ACCPER
Character
(2)

Accounting period (MM)
Accounting period

randnum
Numeric
(2)

Random number between 0 and 1
Random number between 0 and 1 used for creating samples