Core 1995 PC

Number of variables73
Number of records190,531

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
AArts, Culture, and Humanities
BEducation
CEnvironmental Quality, Protection, and Beautification
DAnimal-Related
EHealth
FMental Health, Crisis Intervention
GDiseases, Disorders, Medical Disciplines
HMedical Research
ICrime, Legal Related
JEmployment, Job Related
KFood, Agriculture, and Nutrition
LHousing, Shelter
MPublic Safety
NRecreation, Sports, Leisure, Athletics
OYouth Development
PHuman Services - Multipurpose and Other
QInternational, Foreign Affairs, and National Security
RCivil Rights, Social Action, Advocacy
SCommunity Improvement, Capacity Building
TPhilanthropy, Voluntarism, and Grantmaking Foundations
UScience and Technology Research Institutes, Services
VSocial Science Research Institutes, Services
WPublic, Society Benefit - Multipurpose and Other
XReligion Related, Spiritual Development
YMutual/Membership Benefit Organizations, Other
ZUnknown
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
(9)
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)
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").
StYear
Character
(4)
Starting Year
Starting year (yyyy when fiscal year began, which is also the tax form year)
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
44- Not a 501(c)(3)
FF- Foreign organization
GG- Government Entity
II- Coded out of scope by Independent Sector
NN- Coded out of scope by NCCS (e.g. foreign address on Form 990)
SS- Missing geographic information
TT- U.S. Territory or armed forces overseas
Classification
SUBSECCD
Character
(3)
Subsection code
IRS subsection code (03=501(c)(3), etc.)
0101- Corporations originated under Act of Congress, including Federal Credit Unions
0202- Title holding corporation for a tax-exempt organization.
0303- Religious, educational, charitable, scientific, and literary organizations...
0404- Civic leagues, social welfare organizations, and local associations of employees
0505- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps...
0606- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions...
0707- Social and recreational clubs which provide pleasure, recreation, and social activities.
0808- Fraternal beneficiary societies and associations, with lodges providing for payment of life...
0909- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary...
1010- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable...
1111- Teachers retirement fund associations.
1212- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop...
1313- Cemetery companies, providing burial and incidental activities for members.
1414- State-chartered credit unions, mutual reserve funds, offering loans to members...
1515- Mutual insurance cos. ar associations, providing insurance to members substantially at cost...
1616- Cooperative organizations to finance crop operations, in conjunction with activities ...
1717- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp...
1818- Employee funded pension trusts, providing benefits under a pension plan funded by employees...
1919- Post or organization of war veterans.
2020- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans.
2121- Black lung trusts, satisfying claims for compensation under Black Lung Acts.
2222- Multiemployer Pension Plan
2323- Veterans association formed prior to 1880
2424-Trust described in Section 4049 of ERISA
2525- Title Holding Company for Pensions, etc
2626- State-Sponsored High Risk Health Insurance Organizations
2727- State-Sponsored Workers Compensation Reinsurance
4040- Apostolic and religious orgs. - 501(d)
5050- Cooperative Hospital Service Organization - 501(e)
6060- Cooperative Service Org. of Operating Educ. Org.- 501(f)
7070- Child Care Organization - 501(k)
7171- Charitable Risk Pool
8080- Farmers' Cooperatives
8181- Qualified State-Sponsored Tuition Program
8282- 527 Political Organizations
9090- 4947(a)(2) Split Interest Trust
9191- 4947(a)(1) Public Charity (Files 990/990-EZ)
9292- 4947(a)(1) Private Foundations
9393- 1381(a)(2) Taxable Farmers Cooperative
COCO- Unspecified 501(c) Organization Other Than 501(c)(3)
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
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))
PROGREV
Numeric
(3)
Program service revenue
Program service revenue, line 2
DUES
Numeric
(3)
Dues
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.)
INVINC
Numeric
(3)
Total investment income
Total investment income (Sum of lines 4, 5, and 7)
RENTEXP
Numeric
(3)
Rental expenses
Rental expenses, line 6b
SECUR
Numeric
(3)
Sale of securities, gross sales
Gross amount from sale of securities, Column A - line 8a
SALESEXP
Numeric
(3)
Sale of securities, cost basis
Cost or other basis of securities and sales expenses, Column A - line 8b
DIREXP
Numeric
(3)
Special events, direct expense
Direct expenses other than fundraising for special events, line 9b
FUNDINC
Numeric
(3)
Special events, net income/loss
Net income/loss from special events, line 9c
GOODS
Numeric
(3)
Inventory sales, cost of goods sold
Cost of goods sold, line 10b
GRPROF
Numeric
(3)
Inventory sales, gross profit/loss
Gross profit/loss from sales of inventory, line 10c
OTHINC
Numeric
(3)
Other revenue
Other revenue, line 11
TOTREV
Numeric
(3)
Total revenue
Total revenue, line 12
GRREC
Numeric
(3)
Gross receipts
Gross receipts (Sum of lines 6b, 8b (Columns A and B), 9b, 10b, and 12)
SOLICIT
Numeric
(3)
Fundraising expenses
Fundraising expenses, line 15
EXPS
Numeric
(3)
Total expenses
Total expenses, line 17
FUNDBAL
Numeric
(3)
Net assets, EOY
Net assets or fund balance at end-of-year, line 21
Part II: Expenses
COMPENS
Numeric
(3)
Total compensation of officers
Compensation of officers, directors, etc. - Total, Column A - line 25 (excludes compensation for 990-EZ filers)
FUNDFEES
Numeric
(3)
Total prof. fundraising fees
Professional fundraising fees - Total, Column A - line 30
Part IV: Balance Sheet
ASS_BOY
Numeric
(3)
Total assets - BOY
Total assets at beginning-of-year, Column A - line 59
ASS_EOY
Numeric
(3)
Total assets - EOY
Total assets at end-of-year, Column B - line 59
LIAB_BOY
Numeric
(3)
Total liabilities - BOY
Total liabilities at beginning-of-year, Column A - line 66
LIAB_EOY
Numeric
(3)
Total liabilities - EOY
Total liabilities at end-of-year, Column B - line 66
RETEARN
Numeric
(3)
Retained earnings - EOY
Retained earnings, endowment, accumulated income, or other funds at end-of-year, Column B - line 72
Schedule A
LEGEXP
Numeric
(3)
Legislative expenses: SchA,III
Expenses paid for legislative activities (Sch A, Part III), line 1
GRROOT
Numeric
(3)
Lobbying pub opinion: SchA,IV-A
Lobbying to influence public opinion (Sch A, Part VI-A), line 36b
INFLEXP
Numeric
(3)
Lobbying legislative: SchA,IV-A
Lobbying to influence legislative body (Sch A, Part VI-A), line 37b
EXGRROOT
Numeric
(3)
Ln 36 less ln 42: SchA,IV-A
Excess grass roots expenditures: line 36b less line 42b (Sch A, Part VI-A), line 43b
EXLOBEXP
Numeric
(3)
Ln 38 less ln 41: SchA,IV-A
Excess lobbying expenditures: line 38b less line 41b (Sch A, Part VI-A), line 44b
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
00All organizations except 501(c)(3)
02Private operating foundation exempt from paying excise taxes on investment income
03Private operating foundation (other)
04Private non-operating foundation
09Suspense
10Church
11School
12Hospital or medical research organization
13Organization operated for the benefit of a public (government owned or run) college or university
14Governmental unit
15Organization with a substantial portion of support from a governmental unit or the general public
16Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose
17Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16
18Organization organized and operated to test for public safety
21Supporting Organization 509(a)(3) Type I
22Supporting Organization 509(a)(3) Type II
23Supporting Organization 509(a)(3) Type III functionally integrated
24Supporting 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.
00Not required to file (all other)
01Required to file 990 (all other) or 990EZ
02Required to file 990N (gross receipts less than $25,000)
03Required to file 990 - Group Return
04Required to file 990BL - Black Lung Trust
06Not required to file - Church
07Required to file 990 - Government 501 ( c) (1)
13Not required to file - Religious Organization
14Not required to file - State Instrumentality or Political Subdivision
AFCD
Character
(6)
Affiliation code
Affiliation code
0Unknown
1Central organization (no group exemption)
2Intermediate organization (no group exemption)
3Independent org. or independent auxiliary unaffil. w. national, regional or geogr. grouping
6Central - parent (group ruling) and is not a church or 501(c)(1)
7Intermediate- group exempt intermediate organization of a national, regional or geog. group
8Central - parent (group ruling) and is a church or 501 (c)(1)
9Subordinate 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?
OOther Nonprofits
PCPublic Charity
PFPrivate Foundation
UUnknown
LEVEL2
Character
(2)
Reporting public charity group
Reporting public charity groups.
MMutual Benefit Public Charity
OOperating Public Charity
SSupporting Public Charity
LEVEL3
Character
(2)
Major NTEE category
Major NTEE category
ARArts, culture and humanities
EDEducation
ENEnvironment/animals
HEHealth
HSHuman Services
INInternational, foreign affairs
MOOther mutual benefit
MRPension and retirement funds
PBPublic, societal benefit
REReligion related
UNUnknown, unclassified
ZASingle organization support
ZBFundraising within NTEE major group
ZCPrivate grantmaking foundations
ZDPublic foundations
ZEGeneral fundraising
ZFOther Supporting Public Benefit
LEVEL4
Character
(2)
NTEE-CC Major Group
NTEE-CC Major Group
Unknown
AArts, Culture, and Humanities
BEducation
CEnvironmental Quality, Protection, and Beautification
DAnimal-Related
EHealth
FMental Health, Crisis Intervention
GDiseases, Disorders, Medical Disciplines
HMedical Research
ICrime, Legal Related
JEmployment, Job Related
KFood, Agriculture, and Nutrition
LHousing, Shelter
MPublic Safety
NRecreation, Sports, Leisure, Athletics
OYouth Development
PHuman Services - Multipurpose and Other
QInternational, Foreign Affairs, and National Security
RCivil Rights, Social Action, Advocacy
SCommunity Improvement, Capacity Building
TPhilanthropy, Voluntarism, and Grantmaking Foundations
UScience and Technology Research Institutes, Services
VSocial Science Research Institutes, Services
WPublic, Society Benefit - Multipurpose and Other
XReligion Related, Spiritual Development
YMutual/Membership Benefit Organizations, Other
ZUnknown
CLASSCD
Character
(4)
Classification code-brkdwn of
IRS Classification code
DEDUCTCD
Character
(4)
IRS deductability code
IRS Deductibility code
0Description unknown at this time
1Contributions are deductible
2Contributions are not deductible
4Contributions are deductible by treaty (foreign organizations)
NAICS
Character
(9)
NAICS Code
North American Industrial Classification System
NTEE4
Character
(4)
Revised NTEE 4 Classification
Four-digit NTEE code.
ORGCD
Character
(4)
Corporation, trust, assoc,etc.
Organization code: corporation, trust, association, etc.
0Unknown
1Corporation
2Trust
3Co-operative
4Partnership
5Association
6Non-exempt charitable trust
Internal Processing
VERIFY
Character
(4)
Financials have been verified
Financials have been verified
No code
LFinancial fields were multiplied by 1000 because return reported in the thousands but inspection rev
MFinancial fields have been verified by staff.
SFinancial fields have been verified by SOI edited return.
TCurrent 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
NteeDraft
Character
(4)
NTEECC draft
Draft NTEE-CC code
ntee2007a
Character
(3)
NTEE-CC 2007
NTEE-CC (2007 draft, v.1)