Core 2008 501(c) others

Number of variables	121
Number of records	164411

Field Name
Field Type

Description and Values

Basic Info

EIN
Character
(9)

Employer Identification Number
Employer identification number.

NCCSKEY
Character
(20)

Unique key: ein + return date
Unique key: ein + return date

FisYr
Character
(4)

Fiscal year
Fiscal year (ending year)

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

ADDRESS
Character
(70)

Address
Address

CITY
Character
(22)

City
City

ZIP
Character
(10)

Zip code + 4
ZIP code.

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 - the component areas that comprise a CMSA (76 PMSAs as of 1995). (list)

styear
Character
(4)

Starting Year
Starting year (yyyy when fiscal year began, which is also the tax form year)

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
(3)

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

OUTREAS
Character
(3)

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

Classification

SUBSECCD
Character
(3)

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
(3)

Major subsector
Major subsector (5)

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

ntmaj10
Character
(3)

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
(3)

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

MAJGRPB
Character
(3)

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

NTEEconf
Character
(1)

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

ACTIV1
Character
(3)

IRS Activity Code 1
First activity code.

ACTIV2
Character
(3)

IRS Activity Code 2
Second activity code.

ACTIV3
Character
(3)

IRS Activity Code 3
Third activity code.

LEVEL2
Character
(3)

Reporting public charity group
Reporting public charity groups.

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

Revenues, Expenses, and Change in Net Assets

CONT
Numeric
(3)

Total Contributions
Total contributions, gifts, and grants
Old 990 (DocCD=90): Part I, Line 1e
New 990 (DocCD=93): Part VIII Line 1h
990EZ (DocCD=09 and 92): Part I, Line 1

PROGREV
Numeric
(3)

Program Service Revenue
Program service revenue
Old 990 (DocCD=90): Part I, Line 2
New 990 (DocCD=93): Part VIII Line 2g (A) - includes amounts reported as DUES in Part I, Line 3 of Form 990 prior to 2008
990EZ (DocCD=09 and 92): Part I, Line 2

IMPORTANT NOTE: Amounts reported as DUES in Part I, Line 3 of Form 990 prior to tax year 2008 are reported as Program Service Revenue in Part VIII, Line 2g (PROGREV) of Form 990 beginning in tax year 2008. For this reason, DUES is not available in Core PC and CO files circa 2011 and newer. For this reason, the following adjustment will be necessary for comparison of PROGREV and DUES revenue components in Core files prior to 2011: [PROGREV+DUES in Core files prior to 2011] = [PROGREV in Core files 2011 and later]. Due to Form 990 revisions in tax year 2008: NCCS strongly recommends combining DUES and PROGREV revenue components for all analysis involving Core files containing both Old 990 (DocCD=90) and New 990 (DocCD=93) return data (Core files 2008-2010), and for all time-series analysis spanning Core file years 2008 and newer.

DUES
Numeric
(3)

Dues
Membership dues and assessments
Old 990 (DocCD=90): Part I, Line 3
Old 990EZ (DocCD=09): Part I, Line 3
New 990 (DocCD=93): Not available - Amounts reported as DUES in Part I, Line 3 of Form 990 prior to 2008 are reported as Program Service Revenue in Part VIII, Line 2g of New 990 (see PROGREV)
New 990EZ (DocCD=92): Not available - DUES amounts reported in Part I, Line 3 of New 990EZ were not available from the IRS for New 990EZ returns for this period.

IMPORTANT NOTE: Amounts reported as DUES in Part I, Line 3 of Form 990 prior to tax year 2008 are reported as Program Service Revenue in Part VIII, Line 2g (PROGREV) of Form 990 beginning in tax year 2008. For this reason, DUES is not available in Core PC and CO files circa 2011 and newer. For this reason, the following adjustment will be necessary for comparison of PROGREV and DUES revenue components in Core files prior to 2011: [PROGREV+DUES in Core files prior to 2011] = [PROGREV in Core files 2011 and later]. Due to Form 990 revisions in tax year 2008: NCCS strongly recommends combining DUES and PROGREV revenue components for all analysis involving Core files containing both Old 990 (DocCD=90) and New 990 (DocCD=93) return data (Core files 2008-2010), and for all time-series analysis spanning Core file years 2008 and newer.

INVINC
Numeric
(3)

Total Investment Income
Total investment income
Old 990 (DocCD=90): Sum of Part I, Lines 4, 5, & 7
New 990 (DocCD=93): Part VIII Line 3A
990EZ (DocCD=09 and 92): Part I, Line 4

SAVINT
Numeric
(3)

Interest Revenue
Interest on savings and temporary cash investments
Old 990 (DocCD=90): Part I, Line 4
New 990 (DocCD=93) and 990EZ (DocCD=09 and 92): Not available

SECINC
Numeric
(3)

Dividends
Dividends and interest from securities
Old 990 (DocCD=90): Part I, Line 5
New 990 (DocCD=93) and 990EZ (DocCD=09 and 92): Not available

RENTINC
Numeric
(3)

Gross Rents
Gross rents
Old 990 (DocCD=90): Part I, Line 6a
New 990 (DocCD=93): Sum of Part VIII Line 6a (i) and 6a (ii)
990EZ (DocCD=09 and 92): Not Available

RENTEXP
Numeric
(3)

Rental Expenses
Rental expenses
Old 990 (DocCD=90): Part I, Line 6b
New 990 (DocCD=93): Sum of Part VIII Lines 6b(i) and 6b(ii)
990EZ (DocCD=09 and 92): Not Available

NETRENT
Numeric
(3)

Net Rental Income
Net rental income
Old 990 (DocCD=90): Part I, Line 6c
New 990 (DocCD=93): Part VIII Line 6d (A)
990EZ (DocCD=09 and 92): Not Available

OTHINVST
Numeric
(3)

Other Investment Income
Other investment income
Old 990 (DocCD=90): Part I, Line 7
Old 990EZ (DocCD=09): Part I, Line 4
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

SECUR
Numeric
(3)

Gross Sales of Securities
Gross receipts from sales of securities
Old 990 (DocCD=90): Part I, Line 8a (A)
New 990 (DocCD=93): Part VIII Line 7a(i)
990EZ (DocCD=09 and 92): Not Available

SALESEXP
Numeric
(3)

Cost Basis: Sale of Securities
Cost or other basis and sales expenses: securities
Old 990 (DocCD=90): Part I, Line 8b (A)
New 990 (DocCD=93): Part VIII Line 7b(i)
990EZ (DocCD=09 and 92): Not Available

SALESECN
Numeric
(3)

Net Gain/Loss: Sale of Securities
Net gain/loss from sales of securities
Old 990 (DocCD=90): Part I, Line 8c (A)
New 990 (DocCD=93): Part VIII Line 7c (i)
990EZ (DocCD=09 and 92): Not Available

SALEOTHG
Numeric
(3)

Gross Sales of Other Assets
Gross receipts from sales of other assets
Old 990 (DocCD=90): Part I, Line 8a (B)
New 990 (DocCD=93): Part VIII Line 7a (ii)
990EZ (DocCD=09 and 92): Part I, Line 5a

SALEOTHE
Numeric
(3)

Cost Basis: Sale of Other Assets
Cost or other basis and sales expenses: other assets
Old 990 (DocCD=90): Part I, Line 8b (B)
New 990 (DocCD=93): Part VIII Line 7b (ii)
990EZ (DocCD=09 and 92): Part I, Line 5b

SALEOTHN
Numeric
(3)

Net Gain/Loss: Sale of Other Assets
Net gain/loss from sales of other assets
Old 990 (DocCD=90): Part I, Line 8c (B)
New 990 (DocCD=93): Part VIII Line 7c (ii)
990EZ (DocCD=09 and 92): Part I, Line 5c

SPEVTG
Numeric
(3)

Special Events Gross Revenue
Gross revenue from special events and activities
Old 990 (DocCD=90): Part I, Line 9a (right)
New 990 (DocCD=93): Sum of Part VIII Line 8a and 9a
990EZ (DocCD=09 and 92): Part I, Line 6a

DIREXP
Numeric
(3)

Special Events Expenses
Special events direct expenses
Old 990 (DocCD=90): Part I, Line 9b
New 990 (DocCD=93): Sum of Part VIII Lines 8b and 9b
990EZ (DocCD=09 and 92): Part I, Line 6b

FUNDINC
Numeric
(3)

Special Events Net Income
Net income from special events and activities
Old 990 (DocCD=90): Part I, Line 9c
New 990 (DocCD=93): Sum of Part VIII Line 8c (A) and 9c (A)
990EZ (DocCD=09 and 92): Part I, Line 6c

INVENTG
Numeric
(3)

Inventory Gross Sales
Gross sales of inventory, less returns and allowances
Old 990 (DocCD=90): Part I, Line 10a
New 990 (DocCD=93): Part VIII Line 10a
990EZ (DocCD=09 and 92): Part I, Line 7a

GOODS
Numeric
(3)

Inventory Cost of Goods Sold
Inventory cost of goods sold
Old 990 (DocCD=90): Part I, Line 10b
New 990 (DocCD=93): Part VIII Line 10b
990EZ (DocCD=09 and 92): Part I, Line 7b

GRPROF
Numeric
(3)

Inventory Gross Profit
Gross profit/loss from sales of inventory
Old 990 (DocCD=90): Part I, Line 10c
New 990 (DocCD=93): Part VIII Line 10c (A)
990EZ (DocCD=09 and 92): Part I, Line 7c

OTHINC
Numeric
(3)

Other Income
Other income
Old 990 (DocCD=90): Part I, Line 11
New 990 (DocCD=93): Part VIII Line 11e (A)
990EZ (DocCD=09 and 92): Part I, Line 8

TOTREV2
Numeric
(3)

Total Revenue
Total revenue
Old 990 (DocCD=90): Part I, Line 12
New 990 (DocCD=93): Part VIII Line 12 (A)
990EZ (DocCD=09 and 92): Part I, Line 9

TOTREV
Numeric
(3)

Total Revenue (calculated)
Calculation of total revenue is based on version of Form 990/990EZ (see DocCD)
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): calculated as (CONT + PROGREV + DUES + INVINC + NETRENT + SALESECN + SALEOTHN + FUNDINC + GRPROF + OTHINC)
New 990 (DocCD=93) and New 990EZ (DocCD=92): calculated as (EXPS + NETINC)

GRREC
Numeric
(3)

Total Gross Receipts (calculated)
Calculation of total gross receipts is based on version of Form 990/990EZ (see DocCD)
Old 990 (DocCD=90): Part I, Line 8b(A), plus Line 8b(B), plus Line 6b, plus Line 9b, plus Line 10b, plus Line 12
New 990 (DocCD=93): Part VIII, Line 12, plus Line 6b(i), plus Line 6b(ii), plus Line 7b(i), plus Line 7b(ii), plus Line 8b, plus Line 9b, plus Line 10b
990EZ (DocCD=09 and 92): Part I, Line 5b, plus Line 6b, plus Line 7b, plus Line 9

SOLICIT
Numeric
(3)

Fundraising Expenses
Total fundraising expenses
Old 990 (DocCD=90): Part I, Line 15
New 990 (DocCD=93) and 990EZ (DocCD=09 and 92): Not available

EXPS
Numeric
(3)

Total Expenses
Total expenses
Old 990 (DocCD=90): Part I, Line 17
New 990 (DocCD=93): Part IX Line 25 (A)
990EZ (DocCD=09 and 92): Part I, Line 17

NETINC
Numeric
(3)

Net Income/Deficit
Net income (loss) for the year
Old 990 (DocCD=90): Part I, Line 18
New 990 (DocCD=93): Part I Line 19 (Current Year)
990EZ (DocCD=09 and 92): Part I, Line 18

OTHCHGS
Numeric
(3)

Other Changes in Net Assets
Other changes in net assets or fund balances
Old 990 (DocCD=90): Part I, Line 20
Old 990EZ (DocCD=09): Part I, Line 20
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

FUNDBAL
Numeric
(3)

Net Assets - EOY
Net assets or fund balances at end of year
Old 990 (DocCD=90): Part I, Line 21
New 990 (DocCD=93): Part I Line 22 (End of Year)
990EZ (DocCD=09 and 92): Part II, Line 27, Col (B)

COMPENS
Numeric
(3)

Compensation of Officers
Compensation of officers
Old 990 (DocCD=90): Part II, Line 25a, Col (A)
New 990 (DocCD=93): Part IX Line 5 (A)
990EZ (DocCD=09 and 92): Not Available

OTHSAL
Numeric
(3)

Other Salaries
Other salaries and wages of employees
Old 990 (DocCD=90): Part II, Line 26, Col (A)
New 990 (DocCD=93): Part IX Line 7 (A)
990EZ (DocCD=09 and 92): Not Available

PAYTAX
Numeric
(3)

Payroll Taxes
Payroll taxes
Old 990 (DocCD=90): Part II, Line 29, Col (A)
New 990 (DocCD=93): Part IX Line 10 (A)
990EZ (DocCD=09 and 92): Not Available

FUNDFEES
Numeric
(3)

Professional Fundraising Fees
Professional fundraising fees
Old 990 (DocCD=90): Part II, Line 30, Col (A) or (D)
New 990 (DocCD=93): Part IX Line 11e (A)
990EZ (DocCD=09 and 92): Not Available

Balance Sheet

ASS_BOY
Numeric
(3)

Total Assets - BOY
Total assets at beginning of year
Old 990 (DocCD=90): Part IV, Line 59, Col (A)
New 990 (DocCD=93): Part X Line 16 (A)
990EZ (DocCD=09 and 92): Part II, Line 25, Col (A)

ASS_EOY
Numeric
(3)

Total Assets - EOY
Total assets at end of year
Old 990 (DocCD=90): Part IV, Line 59, Col (B)
New 990 (DocCD=93): Part X Line 16 (B)
990EZ (DocCD=09 and 92): Part II, Line 25, Col (B)

BOND_BOY
Numeric
(3)

Tax Exempt Bonds - BOY
Tax exempt bonds at beginning of year
Old 990 (DocCD=90): Part IV, Line 64a, Col (A)
New 990 (DocCD=93) and 990EZ (DocCD=09 and 92): Not available

BOND_EOY
Numeric
(3)

Tax Exempt Bonds - EOY
Tax exempt bonds at end of year
Old 990 (DocCD=90): Part IV, Line 64a, Col (B)
New 990 (DocCD=93): Part X Line 20 (B)
990EZ (DocCD=09 and 92): Not Available

MRTG_BOY
Numeric
(3)

Mortgages and Notes Payable - BOY
Mortgages and other notes payable at beginning of year
Old 990 (DocCD=90): Part IV, Line 64b, Col (A)
New 990 (DocCD=93) and 990EZ (DocCD=09 and 92): Not available

MRTG_EOY
Numeric
(3)

Mortgages and Notes Payable - EOY
Mortgages and other notes payable at end of year
Old 990 (DocCD=90): Part IV, Line 64b, Col (B)
New 990 (DocCD=93): Part X Line 23 (B)
990EZ (DocCD=09 and 92): Not Available

LIAB_BOY
Numeric
(3)

Total Liabilities - BOY
Total liabilities at beginning of year
Old 990 (DocCD=90): Part IV, Line 66, Col (A)
New 990 (DocCD=93): Part X Line 26 (A)
990EZ (DocCD=09 and 92): Part II, Line 26, Col (A)

LIAB_EOY
Numeric
(3)

Total Liabilities - EOY
Total liabilities at end of year
Old 990 (DocCD=90): Part IV, Line 66, Col (B)
New 990 (DocCD=93): Part X Line 26 (B)
990EZ (DocCD=09 and 92): Part II, Line 26, Col (B)

RETE_BOY
Numeric
(3)

Retained Earnings - BOY
Retained earnings at beginning of year
Old 990 (DocCD=90): Part IV, Line 72, Col (A)
New 990 (DocCD=93) and 990EZ (DocCD=09 and 92): Not available

RETEARN
Numeric
(3)

Retained Earnings - EOY
Retained earnings at end of year
Old 990 (DocCD=90): Part IV, Line 72, Col (B)
New 990 (DocCD=93): Part X Line 32 (B)
990EZ (DocCD=09 and 92): Not Available

NETA_BOY
Numeric
(3)

Net Assets - BOY
Net assets or fund balances at beginning of year
Old 990 (DocCD=90): Part IV, Line 73, Col (A)
New 990 (DocCD=93): Part X line 33 (A)
990EZ (DocCD=09 and 92): Part II, Line 27, Col (A)

Other Information

Q78A
Character
(3)

UBI Indicator
Unrelated business gross income (UBI) of $1,000 or more during the year
Old 990 (DocCD=90): Part VI, Question 78a
New 990 (DocCD=93): Part V Line 3a
990EZ (DocCD=09 and 92): Part V, Question 35a

N	No
Y	Yes

POLPURP
Numeric
(3)

Political Expenditures
Direct and indirect political expenditures
Old 990 (DocCD=90): Part VI, Line 81a
Old 990EZ (DocCD=09): Part V, Line 37a
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

INITFEES
Numeric
(3)

Initiation Fees
501(c)(7) orgs - Initiation fees and capital contributions
Old 990 (DocCD=90): Part VI, Line 86a
New 990 (DocCD=93): Part V Line 10a
990EZ (DocCD=09 and 92): Part V, Line 39a

GRRECPUB
Numeric
(3)

Income Public Use of Facilities
501(c)(7) orgs - Gross receipts for public use of club facilities
Old 990 (DocCD=90): Part VI, Line 86b
New 990 (DocCD=93): Part V Line 10b
990EZ (DocCD=09 and 92): Part V, Line 39b

GRRECMEM
Numeric
(3)

Gross Income - Members
501(c)(12) orgs - Gross income from members or shareholders
Old 990 (DocCD=90): Part VI, Line 87a
New 990 (DocCD=93): Part V Line 11a
990EZ (DocCD=09 and 92): Not Available

GRRECOTH
Numeric
(3)

Gross Income - Other
501(c)(12) orgs - Gross income from other sources
Old 990 (DocCD=90): Part VI, Line 87b
New 990 (DocCD=93): Part V Line 11b
990EZ (DocCD=09 and 92): Not Available

Schedule A

REASON
Character
(3)

Non-Private Foundation Reason Code
Reason for non-private foundation status
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV, Left Margin
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

00	Default value for those who fail to check a box or those that do not file Schedule A.
01	Church
02	School
03	Hospital
04	Governmental Unit
05	Medical Research
06	Operated for benefit of college or university owned or operated by governmental unit.
07	Receives substantial part of support from government unit or general public
08	Community Trust
09	Receives more than 33 1/3% of support from contributions, membership fees
10	Supporting organizations for other exempt orgs
11	Organized and operated to test for public safety

LEGEXP
Numeric
(3)

Legislative Expenses
Total expenses paid or incurred in connection with the lobbying activities
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part III, Line 1
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

CONT4
Numeric
(3)

Total Gifts and Grants
Total gifts, grants, and contributions received
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 15, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

DUES4
Numeric
(3)

Total Membership Fees
Total membership fees received
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 16, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

GRREC4
Numeric
(3)

Total Admissions, Sales, etc. Related to Purpose
Total gross receipts from admissions, merchandise or services, etc. related to charitable purpose
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 17, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

INVINC4
Numeric
(3)

Total Interest and Dividends
Gross income from interest, dividends, payments on securities loans, etc.
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 18, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

TAXREV4
Numeric
(3)

Total Tax Levies
Tax revenues levied for organization benefit
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 20, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

GVTSRV4
Numeric
(3)

Total Govt Services/Facilities
Services or facilities furnished by a governmental unit
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 21, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

OTHINC4
Numeric
(3)

Total Support
Total support - sum of lines 15 through 22
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 23, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

INCPURP4
Numeric
(3)

Total Support Less Sales, etc.
Total support less admissions, merchandise, etc. - line 23 less line 17
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part IV-A, Line 24, Col (e)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

GRROOT
Numeric
(3)

Grass Roots Expenses
Total lobbying expenditures to influence public opinion (grassroots lobbying)
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 36, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

INFLEXP
Numeric
(3)

Direct Lobbying Expenses
Total lobbying expenditures to influence a legislative body (direct lobbying)
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 37, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

TOTLOB
Numeric
(3)

Total lobbying: SchA,IV-A
Total lobbying (Sch A, Part VI-A), line 38b

LOBOTH
Numeric
(3)

Other Exempt Expenses
Other exempt purpose expenditures
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 39, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

LOBNOTAX
Numeric
(3)

Lobbying Nontaxable Amt
Lobbying nontaxable amount
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 41, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

GRTNONTX
Numeric
(3)

Grass Roots Nontaxable Amt
Grassroots nontaxable amount (enter 25% of line 41)
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 42, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

EXGRROOT
Numeric
(3)

Excess Grass Roots Exp
Excess grass roots expenditures - subtract line 42 from line 36. Enter -0- if line 42 is more than line 36
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 43, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

EXLOBEXP
Numeric
(3)

Excess Lobbying Exp
Excess lobbying expenditures - subtract line 41 from line 38. Enter -0- if line 41 is more than line 38
Old 990 (DocCD=90) and Old 990EZ (DocCD=09): Sch A, Part VI-A, Line 44, Col (b)
New 990 (DocCD=93) and New 990EZ (DocCD=92): Not available

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.

00	Not required to file (all other)
01	Required to file 990 (all other) or 990EZ
02	Required to file 990N (gross receipts less than $25,000)
03	Required to file 990 - Group Return
04	Required to file 990BL - Black Lung Trust
06	Not required to file - Church
07	Required to file 990 - Government 501 ( c) (1)
13	Not required to file - Religious Organization
14	Not required to file - State Instrumentality or Political Subdivision

AFCD
Character
(6)

Affiliation code
Affiliation code

0	Unknown
1	Central organization (no group exemption)
2	Intermediate organization (no group exemption)
3	Independent org. or independent auxiliary unaffil. w. national, regional or geogr. grouping
6	Central - parent (group ruling) and is not a church or 501(c)(1)
7	Intermediate- group exempt intermediate organization of a national, regional or geog. group
8	Central - parent (group ruling) and is a church or 501 (c)(1)
9	Subordinate in a group ruling.

ARED
Character
(6)

Advance Ruling Expiration Date
Advance Ruling Expiration Date

CONTACT
Character
(70)

Contact person (from IRS files
Contact person (from IRS files)

SEC_NAME
Character
(35)

Sort Name (Secondary name)
Secondary organization name

GEN
Character
(4)

Group Exemption Number
Group Exemption Number

DISTRICT
Character
(2)

IRS District Ofc.
IRS District Office

Other Classification

LEVEL1
Character
(2)

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

O	Other Nonprofits
PC	Public Charity
PF	Private Foundation
U	Unknown

level3
Character
(2)

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
(2)

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

CLASSCD
Character
(4)

Classification code-brkdwn of
IRS Classification code

DEDUCTCD
Character
(4)

IRS deductability code
IRS Deductibility code

0	Description unknown at this time
1	Contributions are deductible
2	Contributions are not deductible
4	Contributions are deductible by treaty (foreign organizations)

NTEEIRS
Character
(4)

NTEE assigned by IRS
NTEE code assigned by IRS (includes NTEE-CC & XP codes)

NAICS
Character
(9)

NAICS Code
North American Industrial Classification System

ORGCD
Character
(9)

Corporation, trust, assoc,etc.
Organization code: corporation, trust, association, etc.

0	Unknown
1	Corporation
2	Trust
3	Co-operative
4	Partnership
5	Association
6	Non-exempt charitable trust

Internal Processing

NCCSKEY2
Character
(14)

Unique key: ein + fiscal year
Unique key: ein + fiscal year

DLN
Character
(14)

Document locator number
Document Locator Number used by the IRS

VERIFY
Character
(14)

Financials have been verified
Financials have been verified

	No code
L	Financial fields were multiplied by 1000 because return reported in the thousands but inspection rev
M	Financial fields have been verified by staff.
S	Financial fields have been verified by SOI edited return.
T	Current financial fields have been multiplied by 1000 because return reported in thousands.

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

SOIYR
Character
(4)

Starting year
Starting year for org's fiscal year.