In this “winners and losers” analysis, we matched public charities with a fiscal year 2013 Form 990 or 990-EZ in the NCCS Core Trend File with charities that were listed as filing a fiscal year 2014 form in the  December 2015 Business Master File (BMF) to examine changes in gross receipts from 2013 to 2014.  At the time of the blog’s posting, full Form 990/990-EZ data for FY 2014 was not yet available. The December 2015 BMF, however, has gross receipts figures for approximately 85 percent of 2014 fiscal year filers.

Beginning this year, we expect to have more timely data available as the IRS plans to start releasing electronically filed Form 990 and 990-EZ data, most likely as it becomes available.