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IRS 990 Efile Dataset - 2023 Tax Year (10,000 Organizations)

Source: R/data.R
dat10k.Rd

A random sample of 10,000 nonprofit organizations drawn from the 2023 IRS 990 efile database, combining financial data from Form 990 Parts I, VIII, IX, and X with organizational metadata from the IRS Business Master File (BMF). The sample carries every efile field that the get_*() metric functions use by default, so compute_all() runs the full battery offline.

Usage

dat10k

Format

A data frame with 10,000 rows. The dataset includes both full 990 filers and 990-EZ filers; the RETURN_TYPE column identifies which form each organization filed. Dollar amounts are whole dollars stored as plain doubles (never bit64 integer64). Variables are organized into the following groups:

Organization identifiers

  • EIN2: Employer Identification Number ("EIN-XX-XXXXXXX")

  • OBJECTID: Efile record identifier

  • ORG_EIN: Organization EIN (integer)

  • ORG_NAME_L1: Organization name (line 1)

  • ORG_NAME_L2: Organization name (line 2, if present)

BMF classification and geography

As returned by retrieve_efile_data( include_bmf = TRUE ).

  • ntee_code_clean: Normalized three-character NTEE code

  • ntee_code_major_group: NTEE major group label

  • nteev2: NTEE version 2 code, [SUBSECTOR]-[NTEE]-[ORGTYPE]

  • nteev2_subsector: NTEE v2 subsector (e.g. "HEL", "EDU", "UNU")

  • nteev2_org_type: NTEE v2 organization type (e.g. "RG" for regular)

  • subsection_code: IRS 501(c) subsection code

  • foundation_code: IRS foundation type code

  • ruling_year: Year of the IRS exemption ruling

  • filing_requirement_code: IRS 990 filing requirement code

  • asset_amount, income_amount, revenue_amount: Most recent asset, income, and revenue amounts reported to the BMF (stored as character)

  • geo_state_abbr: Two-letter state abbreviation

  • geo_county: County name

  • geo_metro_area: Metropolitan area name (blank outside metro areas)

  • bmf_vintage_ym: BMF release used for the merge ("YYYY-MM")

Return header fields (Part 00)

  • RETURN_AMENDED_X: Amended return indicator

  • RETURN_GROUP_X: Group return indicator

  • RETURN_PARTIAL_X: Partial return indicator

  • RETURN_TAXPER_DAYS: Length of tax period in days

  • RETURN_TIME_STAMP: Return timestamp

  • RETURN_TYPE: Form type filed: "990" or "990EZ"

  • TAX_PERIOD_BEGIN_DATE: Start of tax period

  • TAX_PERIOD_END_DATE: End of tax period

  • TAX_YEAR: Tax year (fiscal year start)

  • URL: URL of the source XML filing on AWS

  • VERSION: 990 form schema version

  • F9_00_EXEMPT_STAT_4947A1_X: 4947(a)(1) trust indicator

  • F9_00_EXEMPT_STAT_501C_X: 501(c) exempt status indicator

  • F9_00_EXEMPT_STAT_501C3_X: 501(c)(3) indicator

  • F9_00_TYPE_ORG_ASSOC_X: Association type indicator

  • F9_00_TYPE_ORG_CORP_X: Corporation type indicator

  • F9_00_TYPE_ORG_OTH_X: Other type indicator

  • F9_00_TYPE_ORG_TRUST_X: Trust type indicator

  • F9_00_YEAR_FORMATION: Year of formation

Part I - Summary

  • F9_01_EXP_REV_LESS_EXP_CY: Revenues less expenses, current year (Part I, line 19)

  • F9_01_EXP_TOT_CY: Total expenses, current year (Part I, line 18)

  • F9_01_NAFB_ASSET_TOT_EOY: Total assets, EOY (Part I, line 20)

  • F9_01_NAFB_LIAB_TOT_EOY: Total liabilities, EOY (Part I, line 21)

  • F9_01_NAFB_TOT_BOY: Net assets or fund balances, BOY (Part I, line 22)

  • F9_01_NAFB_TOT_EOY: Net assets or fund balances, EOY (Part I, line 22)

  • F9_01_REV_PROG_TOT_CY: Program service revenue, current year (Part I, line 9)

  • F9_01_REV_TOT_CY: Total revenue, current year (Part I, line 12)

Part VIII - Revenue

  • F9_08_REV_CONTR_FED_CAMP: Federated campaigns (Part VIII, line 1a)

  • F9_08_REV_CONTR_MEMBSHIP_DUE: Membership dues (Part VIII, line 1b)

  • F9_08_REV_CONTR_FUNDR_EVNT: Fundraising events (Part VIII, line 1c)

  • F9_08_REV_CONTR_RLTD_ORG: Related organizations (Part VIII, line 1d)

  • F9_08_REV_CONTR_GOVT_GRANT: Government grants (Part VIII, line 1e)

  • F9_08_REV_CONTR_TOT: Total contributions (Part VIII, line 1h)

  • F9_08_REV_PROG_TOT_TOT: Program service revenue total (Part VIII, line 2g)

  • F9_08_REV_OTH_INVEST_INCOME_TOT: Investment income (Part VIII, line 3)

  • F9_08_REV_OTH_INVEST_BOND_TOT: Income from investment of tax-exempt bond proceeds (Part VIII, line 4)

  • F9_08_REV_OTH_ROY_TOT: Royalties (Part VIII, line 5)

  • F9_08_REV_OTH_RENT_NET_TOT: Net rental income (Part VIII, line 6d)

  • F9_08_REV_OTH_SALE_GAIN_NET_TOT: Net gain or (loss) from sales of assets other than inventory (Part VIII, line 7d)

  • F9_08_REV_OTH_FUNDR_NET_TOT: Net income from fundraising events (Part VIII, line 8c)

  • F9_08_REV_MISC_OTH_TOT: Other miscellaneous revenue (Part VIII, line 11d)

  • F9_08_REV_TOT_TOT: Total revenue (Part VIII, line 12A)

Part IX - Expenses (column A, total, unless noted)

  • F9_09_EXP_GRANT_US_ORG_TOT: Grants to domestic organizations and governments (Part IX, line 1)

  • F9_09_EXP_GRANT_US_INDIV_TOT: Grants and assistance to domestic individuals (Part IX, line 2)

  • F9_09_EXP_GRANT_FRGN_TOT: Grants to foreign organizations, governments, and individuals (Part IX, line 3)

  • F9_09_EXP_BEN_PAID_MEMB_TOT: Benefits paid to or for members (Part IX, line 4)

  • F9_09_EXP_COMP_DTK_TOT: Compensation of current officers, directors, trustees, and key employees (Part IX, line 5)

  • F9_09_EXP_COMP_DSQ_PERS_TOT: Compensation of disqualified persons (Part IX, line 6)

  • F9_09_EXP_OTH_SAL_WAGE_TOT: Other salaries and wages (Part IX, line 7)

  • F9_09_EXP_PENSION_CONTR_TOT: Pension plan accruals and contributions (Part IX, line 8)

  • F9_09_EXP_OTH_EMPL_BEN_TOT: Other employee benefits (Part IX, line 9)

  • F9_09_EXP_PAYROLL_TAX_TOT: Payroll taxes (Part IX, line 10)

  • F9_09_EXP_FEE_SVC_MGMT_TOT: Fees for services - management (Part IX, line 11a)

  • F9_09_EXP_FEE_SVC_LEGAL_TOT: Fees for services - legal (Part IX, line 11b)

  • F9_09_EXP_FEE_SVC_ACC_TOT: Fees for services - accounting (Part IX, line 11c)

  • F9_09_EXP_FEE_SVC_LOB_TOT: Fees for services - lobbying (Part IX, line 11d)

  • F9_09_EXP_FEE_SVC_FUNDR_TOT: Professional fundraising services (Part IX, line 11e)

  • F9_09_EXP_FEE_SVC_INVEST_TOT: Investment management fees (Part IX, line 11f)

  • F9_09_EXP_FEE_SVC_OTH_TOT: Fees for services - other (Part IX, line 11g)

  • F9_09_EXP_PAY_AFFIL_TOT: Payments to affiliates (Part IX, line 21)

  • F9_09_EXP_DEPREC_TOT: Depreciation, depletion, and amortization (Part IX, line 22A)

  • F9_09_EXP_TOT_FUNDR: Fundraising expenses (Part IX, line 25D)

  • F9_09_EXP_TOT_MGMT: Management and general expenses (Part IX, line 25C)

  • F9_09_EXP_TOT_PROG: Program service expenses (Part IX, line 25B)

  • F9_09_EXP_TOT_TOT: Total functional expenses (Part IX, line 25A)

Part X - Balance Sheet

  • F9_10_ASSET_CASH_BOY: Cash, beginning of year (Part X, line 1A)

  • F9_10_ASSET_CASH_EOY: Cash, end of year (Part X, line 1B)

  • F9_10_ASSET_SAVING_EOY: Savings and temporary cash investments, EOY (Part X, line 2B)

  • F9_10_ASSET_PLEDGE_NET_EOY: Net pledges and grants receivable, EOY (Part X, line 3B)

  • F9_10_ASSET_ACC_NET_EOY: Accounts receivable, net, EOY (Part X, line 4B)

  • F9_10_ASSET_INV_SALE_EOY: Inventories for sale or use, EOY (Part X, line 8B)

  • F9_10_ASSET_EXP_PREPAID_EOY: Prepaid expenses and deferred charges, EOY (Part X, line 9B)

  • F9_10_ASSET_LAND_BLDG: Land, buildings, and equipment, cost or other basis (Part X, line 10a)

  • F9_10_ASSET_LAND_BLDG_NET_EOY: Net land, buildings, and equipment, EOY (Part X, line 10C)

  • F9_10_ASSET_INVEST_SEC_EOY: Investments - publicly traded securities, EOY (Part X, line 11B)

  • F9_10_ASSET_INVEST_SEC_OTH_EOY: Investments - other securities, EOY (Part X, line 12B)

  • F9_10_ASSET_TOT_EOY: Total assets, EOY (Part X, line 16B)

  • F9_10_LIAB_ACC_PAYABLE_EOY: Accounts payable and accrued expenses, EOY (Part X, line 17B)

  • F9_10_LIAB_GRANT_PAYABLE_EOY: Grants and similar amounts payable, EOY (Part X, line 18B)

  • F9_10_LIAB_MTG_NOTE_EOY: Secured mortgages and notes payable, EOY (Part X, line 23B)

  • F9_10_LIAB_NOTE_UNSEC_EOY: Unsecured notes and loans payable, EOY (Part X, line 24B)

  • F9_10_LIAB_TOT_EOY: Total liabilities, EOY (Part X, line 26B)

  • F9_10_NAFB_FOLLOW_SFAS117_X: Organization follows SFAS 117 / ASC 958 (Part X, check box above line 27)

  • F9_10_NAFB_NO_FOLLOW_SFAS117_X: Organization does not follow SFAS 117 / ASC 958 (Part X, check box above line 30)

  • F9_10_NAFB_UNRESTRICT_BOY: Net assets without donor restrictions, beginning of year (Part X, line 27A)

  • F9_10_NAFB_UNRESTRICT_EOY: Net assets without donor restrictions, end of year (Part X, line 27B)

  • F9_10_NAFB_RESTRICT_EOY: Net assets with donor restrictions, end of year (Part X, line 28B)

  • F9_10_NAFB_CAP_STCK_EOY: Capital stock or trust principal, or current funds, EOY (Part X, line 30B)

  • F9_10_NAFB_CAP_SURPLUS_EOY: Paid-in or capital surplus, EOY (Part X, line 31B)

  • F9_10_NAFB_EARNING_RETAINED_EOY: Retained earnings, endowment, accumulated income, or other funds, EOY (Part X, line 32B)

  • F9_10_NAFB_TOT_BOY: Total net assets, beginning of year (Part X, line 33A)

  • F9_10_NAFB_TOT_EOY: Total net assets, end of year (Part X, line 33B)

Source

IRS 990 efile data (2023 tax year) via the Nonprofit Open Data Collective. https://nonprofit-open-data-collective.github.io/irs990efile/

Details

The dataset was built from the 2023 tax-year efile tables (F9-P00-T00-HEADER, F9-P01-T00-SUMMARY, F9-P08-T00-REVENUE, F9-P09-T00-EXPENSES, and F9-P10-T00-BALANCE-SHEET) with BMF fields (NTEE codes, geographic identifiers, and organizational metadata) merged on EIN, using retrieve_efile_data(). Filings were deduplicated to one per organization with deduplicate() before 10,000 organizations were sampled at random from filings with non-negative total revenue and a usable NTEE code. The BMF marks organizations without one as "UNDEFINED", "INVALID", or "Z99"; those are excluded, so every row has a valid ntee_code_clean and no nteev2_subsector is "UNU". The sample includes a mix of full 990 and 990EZ filers; see RETURN_TYPE to distinguish them.

Most Part VIII, IX, and X detail exists only on the full 990 (PC scope; see get_pc_fields()), so 990EZ filers have NA in those columns. Part I summary fields (F9_01_*) and the lines that have a 990EZ counterpart, such as total assets and total net assets (PZ scope; see get_pz_fields()), are populated for both forms. Use sanitize_financials() to impute zero for genuine zero-value fields before computing ratios.

Examples

data( dat10k )
dim( dat10k )
#> [1] 10000   113
table( dat10k$RETURN_TYPE )
#> 
#>   990 990EZ 
#>  6051  3949 

# Compute the government grant ratio for all organizations
d <- get_grants_govt_ratio( df = dat10k )
#>    :: Total revenue equal to zero :: 64 case(s) replaced with NaN
summary( d$grants_govt )
#>    Min. 1st Qu.  Median    Mean 3rd Qu.    Max.    NA's 
#>  0.0000  0.0000  0.0000  0.1193  0.0349 24.7852    4013 

# Sanitize first, then compute a batch of ratios
dat_clean <- sanitize_financials( dat10k )
dat_clean  <- get_grants_govt_ratio( dat_clean )
#>    :: Total revenue equal to zero :: 64 case(s) replaced with NaN
dat_clean  <- get_program_expenses_ratio( dat_clean )
#>    :: Total expenses equal to zero :: 206 case(s) replaced with NaN
dat_clean  <- get_debt_assets_ratio( dat_clean )
#>    :: Assets equal to zero :: 346 case(s) replaced with NaN