Core 1999 Public Charities Sample

EINEmployer Identification NumberEmployer identification number.Beginning, sec.D
FisYrFiscal yearFiscal year (ending year)
NAMEName of organizationOrganization name.Beginning, sec.C1
STATEStateTwo-letter state abbreviation.Beginning, sec.C3
NTEE1NTEE major groupNTEE major group (A-Z)
NTEECCNTEECC primary purposeNTEECC classificationBeginning
ADDRESSAddressAddressBeginning, sec.C2
CITYCityCityBeginning, sec.C3
ZIPZip code + 4ZIP code.Beginning, sec.C3
zip5Zip code, 5 digitsFirst 5 digits of zip codeBeginning, sec.C3
FIPSState + County FIPS code2-digit State + 3-digit County FIPS code (Federal Information Processing Standard). See also U.S. Census Bureau State & County QuickFacts.
MSA_NECHMetropolitan Statistical AreaMetropolitan Statistical Area (NCCS file) (list)
PMSAPrimary MSAPrimary Metropolitan Statistical Area
StYearStarting YearStarting year (yyyy when fiscal year began, which is also the tax form year)Beginning, sec.A
TAXPEREnding date for tax periodEnding 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").
outnccsOut of Scope flagOut-of-scope (IN/OUT) (see OUTREAS doc. for details)Beginning
OUTREASReason why out of scopeReason why out of scope
SUBSECCDSubsection codeIRS subsection code (03=501(c)(3), etc.)
ntmaj5Major subsectorMajor subsector (5)
ntmaj10NTEE major group (10)10 NTEE major groups
MAJGRPBMajor NTEE groupMajor NTEE group plus hospitals and higher education
ACTIV1IRS Activity Code 1First activity code.
ACTIV2IRS Activity Code 2Second activity code.
ACTIV3IRS Activity Code 3Third activity code.
PROGREVProgram service revenue, Ln 2Program service revenue including government fees and contracts (line 2)Part 1, line 02
RENTEXPRental expenses, line 6bRental expenses (Line 6b; subtract from gross rents (line 6a) to calculate rental income (line 6c))
NETRENTNet rental inc line 6cNet rental income (line 6c)Part 1, line 06c
INVINCTot. invest. inc, lines 4+5+7Total investment income (Sum of lines 4,5, and 7)
SECURGross rec. - securities, line 8a, AGross amount from sale of assets other than inventory. (line 8a A)
SALESEXPBasis & sales exp., line 8b, CCost 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)
SALEOTHEBasis & sales exp. other, line 8b, BCost 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)
SALEOTHGGross sales from other Line 8aGross sales from other (line 8a(b))
SALEOTHNNet gain (loss) from other LinGain (or loss) from sales of assets - other than securities (line 8c(b))
SALESECNGain (loss) from sale of securities, line 8c, ANet gain (or loss) from securities
SPEVTGSpecial events, gross revenueGross revenue from special events and activities (line 9a)
DIREXPDirect expenses, line 9bDirect expense from special events and activities, not fundraising expenses. (line 9b)
FUNDINCSpecial events net incomeNet income or loss from special events. (line 9c: gross revenue (line 9a) minus line 9b)Part 1, line 09c
GOODSCost of goods sold, line 10bCost of goods sold. (line 10b)
GRPROFGross profit, line 10cGross profit or loss from sales of inventory. (line 10c; gross sales of inventory less returns and allowances (line 10a) minus line 10b)Part 1, line 10c
OTHINCOther income, line 11Other income. (line 11: from Part VII, line 103))Part 1, line 11
GRRECGross receipts, t.rev+6b+8bA&BGross 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)
TOTREV2Total revenue Line 12Total revenue. (Line 12)
INVENTGGross sales from inventoryGross sales of inventory (Sch A, line 10a)
TOTREVTotal revenue (calculated)Total revenue, Line 12 (calculated as CONT + PROGREV + DUES + INVINC + NETRENT + SALESECN + SALEOTHN + FUNDINC + GRPROF + OTHINC)Part 1, line 12
EXPSTotal expenses, line 17Total expenses. (Line 17: Sum of lines 16 and 44 A)Part 1, line 17
SOLICITSolicitation exp., line 15Fundraising expenses. (line 15: from line 44 D)Part 1, line 15
FUNDBALFund balance, line 21Net assets or fund balances at end of year. (line 21: sum of lines 18,19, and 20)Part 1, line 21
NETINCNet income, Ln.18Excess (or deficit) for the year (Net income) (line 18)Part 1, line 18
OTHCHGSOther changes in assets Line 2Other changes in net assets of fund balances (line 20)Part 1, line 20
CONTPub 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))Part 1, line 01d
DUESDues & assessments, line 3Membership 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 1, line 03
COMPENSTotal compensation of officersTotal compensation of officers,directors, etc. (Line 25 A)
OTHSALTotal other salariesOther salaries and wages (line 26)
PAYTAXPayroll taxes Line 29Payroll taxes (line 29)
FUNDFEESFundraising fees, line 30Total professional fundraising fees. (line 30 A)
ASS_BOYTotal assets - BOY, line 59aTotal assets, beginning of year. (line 59 A: sum of lines 45 A through 58 A)
ASS_EOYTotal assets - EOY, line 59bTotal assets, end of year. (line 59 B: sum of lines 45 B through 58 B)
BOND_BOYTax-exempt bond liabilities - BOYTax-exempt bond liabilities, beginning of year (line 64a(a))
BOND_EOYTax-exempt bond liabilities - EOYTax-exempt bond liabilities, end of year (line 64a(a))
MRTG_BOYMortgages - beginning of yearMortgages and other notes payable, beginning of year (line 64a(a))
MRTG_EOYMortgages - End of year Ln 64bMortgages and other notes payable, end of year (line 64a(a))
LIAB_BOYTotal liabilities - BOYLiabilities, beginning of year. (line 66 A: sum of lines 60 A through 65 A)
LIAB_EOYTotal liabilities - EOYLiabilities, end of year. (line 66 B: sum of lines 60 B through 65 B)
RETE_BOYRetained earnings - beg. of yrRetained earnings, endowment, accumulated income, or other funds, beginning of year. (line 72 B)
RETEARNRetained earnings, line 73bRetained earnings, endowment, accumulated income, or other funds, end of year. (line 72 B)
NETA_BOYTotal net assets- beg of yearTotal net assets of fund balances (line 73)
SAVINTInterest on savings Line 95(d)Interest on savings and temporary cash investment (line 95(d))
SECINCIncome from securities Line 96Dividends and interest from securities (line 96(d))
RENTINCInc from real estate no debt LRental income from financed property (line 97b(d))
OTHINVSTOther invst. income Line 99Other investment income (line 99d)
CONT4Gifts (4 year total) Sch A. Line 15(e)Gifts, grants, and contributions received (total of last 4 years) (Sch A, line 15(e))
DUES4Membership (4 year tot) Sch AMembership fees received (total of last 4 years) (Sch A, line 16(e))
GRREC4Grss receipts (4 yr tot) Sch AGross receipts from admissions, merchandise sold, or services performed (total of last 4 years) (Sch A, line 17(e))
INVINC4Grss inc-int (4 yr tot) Sch AGross income from interest and dividends (total of last 4 years) (Sch A, line 18(e))
TAXREV4Tax rev. (4 yr tot) Sch A LTax 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 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))
OTHINC4Other inc. (4 yr tot) Sch A, Ln 22(e)Other income (total of last 4 years) (Sch A, line 22(e))
INCPURP4Income-ex.purp 4 yr tot. Sch AIncome derived from activities related to org exempt purpose (total of last 4 years) (Sch A, line 24(e))
LEGEXPTot.lobbying exp., Sch.A,III,1Total 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)
GRROOTLobbying pub opinion: SchA,IV-A, Ln 36(b)Grass roots lobbying expenditures to influence public opinion. (line 36b)
INFLEXPLobbying legislative: SchA,IV-A, Ln 37(b)Total lobbying expenditures to directly influence a legislative body. (line 37b)
EXGRROOTExcess grass roots exp, Sch.A,Excess grass roots expenditures. (line 43b: line 36b minus grassroots nontaxable amount(line 42b))
EXLOBEXPExcess 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))
LOBNOTAXNotax lob expenses Sch A Ln 41Lobbying nontaxable amount (Sch A, line 41(b))
LOBOTHOth exmpt expenses Sch A Ln 39Other exempt purchase lobbying expenses (Sch A, line 39(b))
TOTLOBTot. lobbying exp., Sch.A, 38bTotal lobbying expenditures, Sch.A, 38b
GRTNONTXGrassroots lobbyg, nontax.amtGrass roots non-taxable amount (Sch A, line 42(b))
RULEDATERuling date (YYYYMM) from IRSRuling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)
FNDNCDReason for 501(c)(3) statusReason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity
FRCDFiling Requirement CodeFiling 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.
REASONReason why org. not PFReason why org. not private foundation (Sched. A, Pt.IV)
AFCDAffiliation codeAffiliation code
AREDAdvance Ruling Expiration DateAdvance Ruling Expiration Date
CONTACTContact person (from IRS filesContact person (from IRS files)
SEC_NAMESort Name (Secondary name)Secondary organization name
GENGroup Exemption NumberGroup Exemption Number
DISTRICTIRS District Ofc.IRS District Office
LEVEL1Public charity or priv. fndn?Public charity or private foundation?Beginning
LEVEL2Reporting public charity groupReporting public charity groups.Beginning
level3Major NTEE categoryMajor NTEE categoryBeginning
level4NTEE-CC Major GroupNTEE-CC Major GroupBeginning
LEVEL5Level 5 classificationLevel 5 Detailed NTEE classification (Almanac tables 5.6, 5.7)
CLASSCDClassification code-brkdwn ofIRS Classification code
DEDUCTCDIRS deductability codeIRS Deductibility code
NTEECC4DNTEE-CC 4th and 5th DigitsNTEE-CC code 4th & 5th characters used for supporting organizationsBeginning
ORGCDCorporation, trust, assoc,etc.Organization code: corporation, trust, association, etc.
NCCSKEY2Unique key: ein + fiscal yearUnique key: ein + fiscal yearBeginning
VERIFYFinancials have been verifiedFinancials have been verified
V_BoyALBalance sheet, BOY ok?Beginning of year assets and liabilities verified
V_CONTContributions ok?Contributions < expenses?
V_EoyALBalance sheet verified?End-of-year assets and liabilities verified?
v_errorCdPossible error codeCode for possible error
V_FBFund Balance verified?Fund Balance verified?
V_FREXPFundraising exp.Fundraising expense verification code
V_GRECGross receipts verification code
v_revExpTot. rev. & exp. ok?Total revenue and expenses verified in relation to net income
ACCPERAccounting period (MM)Accounting period
RandNumRandom number between 0 and 1Random number between 0 and 1 used for creating samples
NteeDraftNTEECC draftDraft NTEE-CC code