* Core 1989-2013 Other Fiscal Year Trend.

VARIABLE LABELS
EIN "Employer identification number."
FisYr "Fiscal year (ending year)"
NAME "Organization name."
STATE "Two-letter state abbreviation."
zip5 "First 5 digits of zip code"
FIPS "2-digit State + 3-digit County FIPS code (Federal Information Processing Standard). See also U.S. Census Bureau State & County QuickFacts."
TAXPER "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 "Out-of-scope (IN/OUT) (see OUTREAS doc. for details)"
OUTREAS "Reason why out of scope"
SUBSECCD "IRS subsection code (03=501(c)(3), etc.)"
nteeFinal "NTEE primary purpose classification"
ntmaj5 "Major subsector (5)"
ntmaj10 "10 NTEE major groups"
ntmaj12 "12 NTEE major groups: ntmaj10 plus higher education (BH) and hospitals (EH)"
MAJGRPB "Major NTEE group plus hospitals and higher education"
CONT "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 "Program service revenue plus Dues revenue
Old 990 (DocCD=90): Part I, Line 2 + Line 3
New 990 (DocCD=93): Part VIII Line 2g (A)
990EZ (DocCD=09 and 92): Part I, Line 2 + Line 3"
INVINC "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"
FUNDINC "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"
GRPROF "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 "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"
TOTREV "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 "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"
EXPS "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 "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"
FUNDBAL "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)"
ASS_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 "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)"
LIAB_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 "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)"
NETA_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)"
RULEDATE "Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)"
FNDNCD "Reason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity"
LEVEL1 "Public charity or private foundation?"
LEVEL2 "Reporting public charity groups."
level3 "Major NTEE category"
level4 "NTEE-CC Major Group"
NTEEIRS "NTEE code assigned by IRS (includes NTEE-CC & XP codes)"
NAICS "North American Industrial Classification System"
DocCD "A 2-digit code identifying type of Form 990 (990, 990-EZ, or 990-PF), and form revision (form revision 2007 and earlier vs. 2008 and later).
Document Code is the 4th and 5th digits of the DLN assigned by the IRS."
CoreSrc "Record Core file source"
randnum "Random number between 0 and 1 used for creating samples"
.

.
VALUE LABELS DocCD
"91" "Form 990-PF"
"92" "Form 990-EZ revision 2008 and later"
"90" "Form 990 revision 2007 and earlier"
"93" "Form 990 revision 2008 and later"
"09" "Form 990-EZ revision 2007 and earlier"
.
VALUE LABELS FNDNCD
"11" "School"
"10" "Church"
"09" "Suspense"
"04" "Private non-operating foundation"
"03" "Private operating foundation (other)"
"02" "Private operating foundation exempt from paying excise taxes on investment income"
"00" "All organizations except 501(c)(3)"
"18" "Organization organized and operated to test for public safety"
"17" "Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16"
"16" "Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose"
"21" "Supporting Organization 509(a)(3) Type I"
"15" "Organization with a substantial portion of support from a governmental unit or the general public"
"22" "Supporting Organization 509(a)(3) Type II"
"14" "Governmental unit"
"23" "Supporting Organization 509(a)(3) Type III functionally integrated"
"13" "Organization operated for the benefit of a public (government owned or run) college or university"
"24" "Supporting Organization 509(a)(3) Type III not functionally integrated"
"12" "Hospital or medical research organization"
.
VALUE LABELS LEVEL1
"U" "Unknown"
"PF" "Private Foundation"
"PC" "Public Charity"
"O" "Other Nonprofits"
.
VALUE LABELS LEVEL2
"M" "Mutual Benefit Public Charity"
"S" "Supporting Public Charity"
"O" "Operating Public Charity"
.
VALUE LABELS level3
"ZE" "General fundraising"
"ZD" "Public foundations"
"ZC" "Private grantmaking foundations"
"ED" "Education"
"ZB" "Fundraising within NTEE major group"
"AR" "Arts, culture and humanities"
"ZA" "Single organization support"
"MO" "Other mutual benefit"
"MR" "Pension and retirement funds"
"UN" "Unknown, unclassified"
"RE" "Religion related"
"PB" "Public, societal benefit"
"IN" "International, foreign affairs"
"HS" "Human Services"
"HE" "Health"
"EN" "Environment/animals"
"ZF" "Other Supporting Public Benefit"
.
VALUE LABELS level4
"P" "Human Services - Multipurpose and Other"
"A" "Arts, Culture, and Humanities"
"Q" "International, Foreign Affairs, and National Security"
"B" "Education"
"R" "Civil Rights, Social Action, Advocacy"
"C" "Environmental Quality, Protection, and Beautification"
"S" "Community Improvement, Capacity Building"
"D" "Animal-Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"E" "Health"
"U" "Science and Technology Research Institutes, Services"
"" "Unknown"
"F" "Mental Health, Crisis Intervention"
"V" "Social Science Research Institutes, Services"
"G" "Diseases, Disorders, Medical Disciplines"
"W" "Public, Society Benefit - Multipurpose and Other"
"H" "Medical Research"
"X" "Religion Related, Spiritual Development"
"I" "Crime, Legal Related"
"Y" "Mutual/Membership Benefit Organizations, Other"
"J" "Employment, Job Related"
"Z" "Unknown"
"K" "Food, Agriculture, and Nutrition"
"L" "Housing, Shelter"
"M" "Public Safety"
"N" "Recreation, Sports, Leisure, Athletics"
"O" "Youth Development"
.
VALUE LABELS MAJGRPB
"H" "H-Health - Disease Specific (research)"
"X" "X-Religion Related"
"I" "I-Crime, Legal Related"
"Y" "Y-Mutual/Membership Benefit"
"J" "J-Employment, Job Related"
"Z" "Z-Unknown, Unclassified"
"K" "K-Food, Agriculture, Nutrition"
"L" "L-Housing, Shelter"
"M" "M-Public Safety, Disaster Preparedness"
"N" "N-Recreation and Sports"
"A" "A-Arts, Culture & Humanities"
"O" "O-Youth Development"
"B" "B-Education"
"P" "P-Human Services, Multipurpose and Other"
"BH" "BH-Higher educ."
"Q" "Q-International, Foreign Affairs"
"C" "C-Environment"
"R" "R-Civil Rights/Advocacy"
"D" "D-Animal Related"
"S" "S-Community Improvement"
"E" "E-Health - General"
"T" "T-Philanthropy, Voluntarism"
"EH" "EH-Hospitals"
"U" "U-Science and Technology"
"F" "F-Mental Health"
"V" "V-Social Science"
"G" "G-Health - Disease Specific (general)"
"W" "W-Public, Society Benefit"
.
VALUE LABELS ntmaj10
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
.
VALUE LABELS ntmaj12
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
"EH" "Hospitals"
"BH" "Education, higher"
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
.
VALUE LABELS ntmaj5
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"OT" "Other"
.
VALUE LABELS OUTREAS
"N" "N- Coded out of scope by NCCS (e.g. foreign address on Form 990)"
"G" "G- Government Entity"
"F" "F- Foreign organization"
"T" "T- U.S. Territory or armed forces overseas"
"" "No value"
"4" "4- Not a 501(c)(3)"
"S" "S- Missing geographic information"
"I" "I- Coded out of scope by Independent Sector"
.
VALUE LABELS SUBSECCD
"27" "27- State-Sponsored Workers Compensation Reinsurance"
"16" "16- Cooperative organizations to finance crop operations, in conjunction with activities ..."
"21" "21- Black lung trusts, satisfying claims for compensation under Black Lung Acts."
"25" "25- Title Holding Company for Pensions, etc"
"40" "40- Apostolic and religious orgs. - 501(d)"
"15" "15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost..."
"90" "90- 4947(a)(2) Split Interest Trust"
"50" "50- Cooperative Hospital Service Organization - 501(e)"
"14" "14- State-chartered credit unions, mutual reserve funds, offering loans to members..."
"80" "80- Farmers' Cooperatives"
"60" "60- Cooperative Service Org. of Operating Educ. Org.- 501(f)"
"13" "13- Cemetery companies, providing burial and incidental activities for members."
"91" "91- 4947(a)(1) Public Charity (Files 990/990-EZ)"
"70" "70- Child Care Organization - 501(k)"
"82" "82- 527 Political Organizations"
"12" "12- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop..."
"92" "92- 4947(a)(1) Private Foundations"
"71" "71- Charitable Risk Pool"
"CO" "CO- Unspecified 501(c) Organization Other Than 501(c)(3)"
"11" "11- Teachers retirement fund associations."
"93" "93- 1381(a)(2) Taxable Farmers Cooperative"
"81" "81- Qualified State-Sponsored Tuition Program"
"10" "10- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable..."
"09" "09- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary..."
"08" "08- Fraternal beneficiary societies and associations, with lodges providing for payment of life..."
"07" "07- Social and recreational clubs which provide pleasure, recreation, and social activities."
"06" "06- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions..."
"05" "05- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps..."
"03" "03- Religious, educational, charitable, scientific, and literary organizations..."
"17" "17- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp..."
"04" "04- Civic leagues, social welfare organizations, and local associations of employees"
"02" "02- Title holding corporation for a tax-exempt organization."
"18" "18- Employee funded pension trusts, providing benefits under a pension plan funded by employees..."
"22" "22- Multiemployer Pension Plan"
"01" "01- Corporations originated under Act of Congress, including Federal Credit Unions"
"19" "19- Post or organization of war veterans."
"23" "23- Veterans association formed prior to 1880"
"26" "26- State-Sponsored High Risk Health Insurance Organizations"
"20" "20- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans."
"24" "24-Trust described in Section 4049 of ERISA"
.

SPSS input statement lines

GET DATA
/TYPE=TXT
/FILE="c: emp.csv"
/DELCASE=LINE
/DELIMITERS=","
/ARRANGEMENT=DELIMITED
/FIRSTCASE=2
/IMPORTCASE=ALL
/VARIABLES
EIN a9
NAME a140
STATE a2
ZIP5 a5
FIPS a5
OUTNCCS a3
OUTREAS a1
CoreSrc a10
FileName a40
FileNameCD a6
BatchID a40
TAXPER a6
FISYR a4
DocCD a2
SUBSECCD a2
FNDNCD a2
RULEDATE a6
GRREC f15.0
CONT f15.0
PROGREV f15.0
INVINC f15.0
FUNDINC f15.0
GRPROF f15.0
OTHINC f15.0
TOTREV f15.0
EXPS f15.0
NETINC f15.0
ASS_BOY f15.0
ASS_EOY f15.0
LIAB_BOY f15.0
LIAB_EOY f15.0
NETA_BOY f15.0
FUNDBAL f15.0
nteeFinal a5
nteeFinal1 a1
LEVEL1 a2
LEVEL2 a2
LEVEL3 a2
LEVEL4 a2
MAJGRPB a2
ntmaj10 a2
ntmaj12 a2
ntmaj5 a2
NTEEIRS a4
NAICS a6
RandNum f15.0
. CACHE.
EXECUTE.
DATASET NAME temp WINDOW=FRONT.
.