Package index • fiscal

Batch scoring

Run the full battery of fiscal-health metrics in a single call, on a cross-section or a multi-year panel.

compute_all(): Compute all fiscal health metrics in one call

compute_all_panel(): Compute all fiscal health metrics year-by-year across a panel

Liquidity metrics

Cash, current, and short-term coverage measures.

get_current_ratio(): Current Ratio

get_quick_ratio(): Quick Ratio

get_cash_liquidity_ratio(): Cash Ratio

get_cash_assets_ratio(): Cash and Savings to Assets Ratio

get_cash_on_hand(): Cash on Hand

get_cash_burn_ratio(): Burn Rate

get_days_cash_operations(): Days of Operating Cash on Hand

get_days_cash_investments(): Days of Operating Cash and Investments

get_months_cash_operations(): Months of Operating Cash on Hand

get_liquid_assets_months(): Months of Liquid Unrestricted Net Assets (LUNA)

Solvency & leverage metrics

Debt and equity structure of the balance sheet.

get_debt_assets_ratio(): Debt to Asset Ratio

get_debt_equity_ratio(): Debt to Equity Ratio

get_debt_netassets_ratio(): Debt to Net Assets Ratio

get_debt_shortterm_ratio(): Short Term Debt Ratio

get_debt_secured_ratio(): Secured Debt Ratio

get_debt_unsecured_ratio(): Unsecured Debt Ratio

get_equity_ratio(): Equity Ratio

Performance & margin metrics

Surplus, returns, and profit margins.

get_surplus_margin_ratio(): Surplus Margin

get_return_assets_ratio(): Return on Assets

get_return_netassets_ratio(): Return on Net Assets

get_profit_margin_postdepr(): Post-Depreciation Profitability Margin

get_profit_margin_predepr(): Pre-Depreciation Profitability Margin

get_self_sufficiency_ratio(): Self Sufficiency Ratio

Expense-structure metrics

How the expense base is allocated across functions.

get_program_expenses_ratio(): Program Expense Ratio

get_overhead_ratio(): Overhead Ratio

get_expenses_admin_ratio(): Administrative Overhead Ratio

get_fundraising_efficiency_ratio(): Fundraising Efficiency Ratio

get_expenses_compensation_ratio(): Compensation Expense Ratio

get_expenses_grants_ratio(): Grants-to-Others Expense Ratio

get_expenses_membbenefits_ratio(): Member Benefits Expense Ratio

get_expenses_feesforservice_ratio(): Fees for Services Expense Ratio

get_expenses_affiliates_ratio(): Payments to Affiliates Ratio

Revenue-structure metrics

Composition and concentration of the revenue base.

get_grants_govt_ratio(): Government Grant Ratio

get_donations_revenue_ratio(): Donation/Grant Dependence Ratio

get_earned_income_ratio(): Earned Income Dependency Ratio

get_revenue_programs_ratio(): Program Service Revenue Ratio

get_revenue_fedcampaign_ratio(): Federated Campaign Revenue Ratio

get_revenue_membdues_ratio(): Membership Dues Revenue Ratio

get_revenue_fundevents_ratio(): Fundraising Events Revenue Ratio

get_revenue_reltdorgs_ratio(): Related Organizations Revenue Ratio

get_investment_income_ratio(): Investment Income Dependency Ratio

Asset-structure metrics

Composition, reserves, and growth of the asset base.

get_netassets_composition_ratio(): Net Assets Composition Ratio

get_netassets_growth_ratio(): Operating Ratio

get_operating_reserve_ratio(): Operating Reserves Ratio

get_investments_assets_ratio(): Investment Assets Ratio

get_land_assets_net_ratio(): Land, Buildings, and Equipment to Assets Ratio (Net)

get_land_assets_gross_ratio(): Land Asset Ratio

get_assets_revenue_ratio(): Asset Revenue Ratio

Metric registry & field scopes

The canonical metric table and the 990 / 990-EZ field-scope helpers.

fiscal_metrics(): Fiscal metric registry

get_idvars(): Return the list of efile record identifier variables

get_pz_fields(): Return the vector of 990 + 990-EZ financial field names (PZ scope)

get_pc_fields(): Return the vector of 990-only financial field names (PC scope)

Panel construction & cleaning

Assemble, deduplicate, describe, filter, impute, and smooth multi-year panels.

get_panel(): Retrieve a multi-year IRS 990 efile panel

deduplicate(): Select one filing per organization-year

inspect_duplicates(): Inspect duplicate filings before deduplication

panel_summary(): Print a panel composition summary from appended classification columns

panel_composition(): Summarize panel composition over time

panel_filter_types(): Filter a panel by composition type and spell balance

panel_impute(): Impute missing panel years

panel_smooth(): Smooth financial variables within panel organizations

Data retrieval & metadata

Pull e-file tables and attach Business Master File metadata.

retrieve_efile_data(): Retrieve and merge IRS 990 efile tables for one tax year

efile_tables(): List known efile table names

get_bmf_vars(): Return the list of default BMF variables

merge_bmf(): Merge current geocoded BMF fields onto a panel

Organization classification

NTEE and industry classification helpers.

get_nteev2(): Generate full NTEE v2 code

get_ntmaj12(): Convert NTEE V2 codes to NTMAJ12 major group labels

get_industry(): Derive top-level NTEE industry classification

get_org_type(): Classify nonprofit organization type from NTEE code

get_clean_ntee(): Normalize legacy NTEE codes

Normalization & transformations

Winsorization, standardization, and distribution-aware transformations that produce the winsorized / z-score / percentile versions of every metric.

normalize_x(): Normalize a numeric vector for multivariate analysis

find_best_normalization(): Fit normalization parameters on the stable interior of a distribution

apply_normalization(): Apply a fitted normalization to a numeric vector

guess_normalize_type(): Guess the best normalization type from the stable interior of a distribution

plot_normalize_x(): Plot raw and normalized versions of a numeric vector

apply_transformations(): Apply winsorization, normalization, and percentile ranking to a ratio vector

winsorize_x(): Winsorize a numeric vector according to a range specification

winsorize_var(): Backward-compatible alias for apply_transformations()

get_top_n(): Compute the upper winsorization threshold for a given range specification

get_bottom_n(): Compute the lower winsorization threshold for a given range specification

Fiscal-health index

Build a reusable composite fiscal-health measurement model: diagnose, triage, discover dimensions, fit, score, weight, and index.

fiscal_health(): Fit, score, and optionally aggregate fiscal health

fiscal_diagnostics(): Diagnose candidate fiscal-health indicators

fiscal_triage(): Triage candidate fiscal-health indicators

fiscal_dimensions(): Discover candidate fiscal-health dimensions

fiscal_health_fit(): Fit a reusable fiscal-health measurement model

fiscal_health_score(): Apply a fitted fiscal-health measurement model

fiscal_weights(): Define weights for a composite fiscal-health index

fiscal_health_index(): Construct a composite fiscal-health index

Data preparation helpers

Form-aware sanitization, imputation, coercion, and input validation.

sanitize_financials(): Sanitize Financial Variables in an IRS 990 Dataset

detect_ez_rows(): Detect 990-EZ filer rows in an efile dataset

impute_zero(): Impute zero for NA values in financial fields, respecting form scope

coerce_numeric(): Coerce selected columns to numeric

resolve_col(): Resolve one or two candidate column names to a single numeric vector

validate_inputs(): Validate numerator and denominator inputs for get_* functions

Bundled data

dat10k: IRS 990 Efile Dataset - 2021 Tax Year (10,000 Organizations)