Core 1999 Public Charities Sample

Number of variables	120
Number of records	0

Field Name Field Type	Description and Values
Basic Info
EIN Character (9)	Employer Identification Number Employer identification number.
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
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 (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
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
MAJGRPB Character (20)	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
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.
Part I: Revenue, Expenses, and Changes in Net Assets or Fund Balances
PROGREV Numeric (3)	Program service revenue, Ln 2 Program service revenue including government fees and contracts (line 2)
RENTEXP Numeric (3)	Rental expenses, line 6b Rental expenses (Line 6b; subtract from gross rents (line 6a) to calculate rental income (line 6c))
NETRENT Numeric (3)	Net rental inc line 6c Net rental income (line 6c)
INVINC Numeric (3)	Tot. invest. inc, lines 4+5+7 Total investment income (Sum of lines 4,5, and 7)
SECUR Numeric (3)	Gross rec. - securities, line 8a, A Gross amount from sale of assets other than inventory. (line 8a A)
SALESEXP Numeric (3)	Basis & sales exp., line 8b, C Cost or other basis and sales expenses from sale of securities. (Line 8b A; subtract from line 8a A to find gain or loss from sale of securities (line 8a C)
SALEOTHE Numeric (3)	Basis & sales exp. other, line 8b, B Cost or other basis and sales expenses from sale of assets other than inventory and securities. (Line 8b B; subtract from line 8a B to find gain or loss from sale of other assets, line 8a B)
SALEOTHG Numeric (3)	Gross sales from other Line 8a Gross sales from other (line 8a(b))
SALEOTHN Numeric (3)	Net gain (loss) from other Lin Gain (or loss) from sales of assets - other than securities (line 8c(b))
SALESECN Numeric (3)	Gain (loss) from sale of securities, line 8c, A Net gain (or loss) from securities
SPEVTG Numeric (3)	Special events, gross revenue Gross revenue from special events and activities (line 9a)
DIREXP Numeric (3)	Direct expenses, line 9b Direct expense from special events and activities, not fundraising expenses. (line 9b)
FUNDINC Numeric (3)	Special events net income Net income or loss from special events. (line 9c: gross revenue (line 9a) minus line 9b)
GOODS Numeric (3)	Cost of goods sold, line 10b Cost of goods sold. (line 10b)
GRPROF Numeric (3)	Gross profit, line 10c Gross profit or loss from sales of inventory. (line 10c; gross sales of inventory less returns and allowances (line 10a) minus line 10b)
OTHINC Numeric (3)	Other income, line 11 Other income. (line 11: from Part VII, line 103))
GRREC Numeric (3)	Gross receipts, t.rev+6b+8bA&B Gross receipts (Sum of lines 6b, 8b A, 8b B (Cost or other basis and sales expenses from sale of assets other than inventory or securities),9b,10b, and 12)
TOTREV2 Numeric (3)	Total revenue Line 12 Total revenue. (Line 12)
INVENTG Numeric (3)	Gross sales from inventory Gross sales of inventory (Sch A, line 10a)
TOTREV Numeric (3)	Total revenue (calculated) Total revenue, Line 12 (calculated as CONT + PROGREV + DUES + INVINC + NETRENT + SALESECN + SALEOTHN + FUNDINC + GRPROF + OTHINC)
EXPS Numeric (3)	Total expenses, line 17 Total expenses. (Line 17: Sum of lines 16 and 44 A)
SOLICIT Numeric (3)	Solicitation exp., line 15 Fundraising expenses. (line 15: from line 44 D)
FUNDBAL Numeric (3)	Fund balance, line 21 Net assets or fund balances at end of year. (line 21: sum of lines 18,19, and 20)
NETINC Numeric (3)	Net income, Ln.18 Excess (or deficit) for the year (Net income) (line 18)
OTHCHGS Numeric (3)	Other changes in assets Line 2 Other changes in net assets of fund balances (line 20)
CONT Numeric (3)	Pub Support (contr. & Gvt.gts) Total public support (Line 1d: sum of direct public support (1a), indirect public support (1b), and government contributions and grants (1c))
DUES Numeric (3)	Dues & assessments, line 3 Membership dues and assessments, line 3. (Includes only portion of dues for which member directly benefits. "Dues" to public charities are often more accurately reported as Contributions.)
Part II: Expenses
COMPENS Numeric (3)	Total compensation of officers Total compensation of officers,directors, etc. (Line 25 A)
OTHSAL Numeric (3)	Total other salaries Other salaries and wages (line 26)
PAYTAX Numeric (3)	Payroll taxes Line 29 Payroll taxes (line 29)
FUNDFEES Numeric (3)	Fundraising fees, line 30 Total professional fundraising fees. (line 30 A)
Part IV: Balance Sheet
ASS_BOY Numeric (3)	Total assets - BOY, line 59a Total assets, beginning of year. (line 59 A: sum of lines 45 A through 58 A)
ASS_EOY Numeric (3)	Total assets - EOY, line 59b Total assets, end of year. (line 59 B: sum of lines 45 B through 58 B)
BOND_BOY Numeric (3)	Tax-exempt bond liabilities - BOY Tax-exempt bond liabilities, beginning of year (line 64a(a))
BOND_EOY Numeric (3)	Tax-exempt bond liabilities - EOY Tax-exempt bond liabilities, end of year (line 64a(a))
MRTG_BOY Numeric (3)	Mortgages - beginning of year Mortgages and other notes payable, beginning of year (line 64a(a))
MRTG_EOY Numeric (3)	Mortgages - End of year Ln 64b Mortgages and other notes payable, end of year (line 64a(a))
LIAB_BOY Numeric (3)	Total liabilities - BOY Liabilities, beginning of year. (line 66 A: sum of lines 60 A through 65 A)
LIAB_EOY Numeric (3)	Total liabilities - EOY Liabilities, end of year. (line 66 B: sum of lines 60 B through 65 B)
RETE_BOY Numeric (3)	Retained earnings - beg. of yr Retained earnings, endowment, accumulated income, or other funds, beginning of year. (line 72 B)
RETEARN Numeric (3)	Retained earnings, line 73b Retained earnings, endowment, accumulated income, or other funds, end of year. (line 72 B)
NETA_BOY Numeric (3)	Total net assets- beg of year Total net assets of fund balances (line 73)
Part VII: Income Detail
SAVINT Numeric (3)	Interest on savings Line 95(d) Interest on savings and temporary cash investment (line 95(d))
SECINC Numeric (3)	Income from securities Line 96 Dividends and interest from securities (line 96(d))
RENTINC Numeric (3)	Inc from real estate no debt L Rental income from financed property (line 97b(d))
OTHINVST Numeric (3)	Other invst. income Line 99 Other investment income (line 99d)
Schedule A
CONT4 Numeric (3)	Gifts (4 year total) Sch A. Line 15(e) Gifts, grants, and contributions received (total of last 4 years) (Sch A, line 15(e))
DUES4 Numeric (3)	Membership (4 year tot) Sch A Membership fees received (total of last 4 years) (Sch A, line 16(e))
GRREC4 Numeric (3)	Grss receipts (4 yr tot) Sch A Gross receipts from admissions, merchandise sold, or services performed (total of last 4 years) (Sch A, line 17(e))
INVINC4 Numeric (3)	Grss inc-int (4 yr tot) Sch A Gross income from interest and dividends (total of last 4 years) (Sch A, line 18(e))
TAXREV4 Numeric (3)	Tax rev. (4 yr tot) Sch A L Tax rev. levied for the organization benefit and either paid to it or expended on its behalf (total of last 4 years) (Sch A, line 20(e))
GVTSRV4 Numeric (3)	Srvs from gov. (4 yr tot) Sch A, line 21(e) Value of services or facilities furnished to the organization by a governmental unit without charge (total of last 4 years) (Sch A, line 21(e))
OTHINC4 Numeric (3)	Other inc. (4 yr tot) Sch A, Ln 22(e) Other income (total of last 4 years) (Sch A, line 22(e))
INCPURP4 Numeric (3)	Income-ex.purp 4 yr tot. Sch A Income derived from activities related to org exempt purpose (total of last 4 years) (Sch A, line 24(e))
LEGEXP Numeric (3)	Tot.lobbying exp., Sch.A,III,1 Total expenses paid or incurred in connection with lobbying activities to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum. (Sch.A,Pt.III, line 1)
GRROOT Numeric (3)	Lobbying pub opinion: SchA,IV-A, Ln 36(b) Grass roots lobbying expenditures to influence public opinion. (line 36b)
INFLEXP Numeric (3)	Lobbying legislative: SchA,IV-A, Ln 37(b) Total lobbying expenditures to directly influence a legislative body. (line 37b)
EXGRROOT Numeric (3)	Excess grass roots exp, Sch.A, Excess grass roots expenditures. (line 43b: line 36b minus grassroots nontaxable amount(line 42b))
EXLOBEXP Numeric (3)	Excess lobbying exp., Sch. A, Excess lobbying expenditures. (line 44b: total lobbying expenditures (line 38b: sum of lines 36b and 37b) minus lobbying nontaxable amount (line 41b))
LOBNOTAX Numeric (3)	Notax lob expenses Sch A Ln 41 Lobbying nontaxable amount (Sch A, line 41(b))
LOBOTH Numeric (3)	Oth exmpt expenses Sch A Ln 39 Other exempt purchase lobbying expenses (Sch A, line 39(b))
TOTLOB Numeric (3)	Tot. lobbying exp., Sch.A, 38b Total lobbying expenditures, Sch.A, 38b
GRTNONTX Numeric (3)	Grassroots lobbyg, nontax.amt Grass roots non-taxable amount (Sch A, line 42(b))
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
REASON Character (6)	Reason why org. not PF Reason why org. not private foundation (Sched. A, Pt.IV) 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
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
LEVEL2 Character (2)	Reporting public charity group Reporting public charity groups. M Mutual Benefit Public Charity O Operating Public Charity S Supporting Public Charity
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
LEVEL5 Character (2)	Level 5 classification Level 5 Detailed NTEE classification (Almanac tables 5.6, 5.7) Unknown, unclassified A2 Museums and museum activities A3 Historical societies and related A4 Performing arts organizations A5 Other, arts B1 Elementary, secondary education B2 Higher education B3 Student services & organizations B4 Other education C1 Environment C2 Animal related E1 Hospitals & primary facilities E2 Outpatient treatment facilities E3 Nursing services E4 Mental health E5 Disease specific E6 Medical research E7 Other, health services/treatment H1 Crime, legal related H2 Employment, job related H3 Food, agriculture, & nutrition H4 Housing and shelter H5 Public safety, disaster prep. H6 Recreation and sports H7 Youth development H8 Children and youth services H9 Family services Ha Residential, custodial care Hb Services promoting independence Hc Other human services Q International and foreign affairs R Civil rights and advocacy S Community improvement T Philanthropy and voluntarism U Science and technology V Social science W Other public & societal benefit X Religion related Z Unknown, unclassified Z2 Single organization support Z3 Fundraising within NTEE category Z4 Community and other public foundations Z5 Trusts and other foundations Z6 General fundraising
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)
NTEECC4D Character (1)	NTEE-CC 4th and 5th Digits NTEE-CC code 4th & 5th characters used for supporting organizations
NTEE_CAT Character (10)	NTEE_CAT NTEE_CAT
ORGCD Character (10)	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
Verification
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.
V_BoyAL Character (2)	Balance sheet, BOY ok? Beginning of year assets and liabilities verified
V_CONT Character (2)	Contributions ok? Contributions < expenses?
V_EoyAL Character (2)	Balance sheet verified? End-of-year assets and liabilities verified?
v_errorCd Character (1)	Possible error code Code for possible error
V_FB Character (2)	Fund Balance verified? Fund Balance verified?
V_FREXP Numeric (2)	Fundraising exp. Fundraising expense verification code
V_GREC Numeric (2)	Gross receipts verification code
v_revExp Character (2)	Tot. rev. & exp. ok? Total revenue and expenses verified in relation to net income
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
NteeDraft Character (5)	NTEECC draft Draft NTEE-CC code