## [1] "variable_name" "variable_description" "variable_source" "form_location" "variable_coverage" "form_scope"
## [7] "variable_datatype"This dataset is the data dictionary for the NCCS Core Files. It includes 7 variables, detailed below.
| Column | Description | Details |
|---|---|---|
| variable_name | Name of variable in CORE data set | |
| variable_description | Variable description taken from concordance | |
| variable_source | Variable Source | HD: Header PC: Form 990 PZ: Form 990 + 990-EZ |
| form_location | Location on Form 990 | |
| variable_coverage | Tax Years Where Variable Is Present | |
| form_scope | Form Scope | PZ: 990 + 990EZ filers PC: 990 filers only PF: 990PF private foundations |
| variable_datatype | Data Type |
Additionally, the following information is provided from NCCS
regarding the datasets.
“Files are organized as follows:
Tax Exempt Type (tscope)
CHARITIES - 501c3 nonprofit organizations
NONPROFITS - All other 501c type organizations besides 501c3
PRIVATE FOUNDATIONS - 501c3 private foundations
IRS 990 Form Scope (fscope)
Nonprofits can file Form 990, 990EZ, 990PF, or 990N.
Private foundations must file Form 990PF. Small nonprofits can file form 990EZ, which is a shorter version of the full form. Organizations with more than $250k in revenues must file full Form 990.
Very small nonprofits (revenues less than $50k annually) can file Form 990N (the postcard form). Since they disclose no finances or organizational activities form 990N filers are not included in the Core Data Series.
Form scope describes which types of filers are included in each data set:
PZ: 990 + 990EZ filers
PC: 990 filers only
PF: 990PF private foundations
Note that scope PZ datasets include a large number of organizations but a smaller number of variables since Form 990EZ has a more limited set of disclosures.
Year
Files for form scopes PZ and PC are organized by tax year. While PF files are organized by filing yearSee the Research Handbook for details on the differences.
The PZ version includes approximately 150 variables from 400,000 nonprofits. The PC version includes about 300 variables from 200,000 nonprofits. These numbers vary over time.”
We are primarily interested in financial and governance variables for nonprofit organizations in a period that is as long as possible.
First, we must consider the different scopes available: Form 990 + 990EZ Filers, Form 990 Filers Only, and Form 990PF filers. I don’t believe we are interested in the filings of private foundations, as these organizations are very different from other charitable organizations and the factors leading to their solvency are likely very different. This leaves us with a decision between the 990 only or 990 + 990EZ filers. The difference between these filers is as follows (taken from the IRS guide for filing a Form 990):
Form 990. “Form 990 must be filed by an organization exempt from income tax under section 501(a) (including an organization that hasn’t applied for recognition of exemption) if it has either (1) gross receipts greater than or equal to $200,000, or (2) total assets greater than or equal to $500,000 at the end of the tax year.”
Form 990-EZ. “Form 990-EZ. If an organization has gross receipts less than $200,000 and total assets at the end of the tax year less than $500,000, it can choose to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, instead of Form 990.
Also note: “If an organization normally has gross receipts of $50,000 or less, it must submit Form 990-N, if it chooses not to file Form 990 or 990-EZ.” The Form 990-N is commonly referred to as the 990 e-postcard and contains very little information about an organization.
This presents a trade-off. We can either limit our scope to only those organizations required to file a Form 990 and have a greater number of variables available, or we can expand our scope to include organizations required to file either a Form 990 and a Form 990-EZ and have a more limited number of variables available.
To aid in our decision, I refine the data dictionary loaded above to those variables that would be available in each of these scenarios.
##
## EZ HD PC PC;\nPZ PZ PZ;\nPC
## 9 54 582 9 410 16It seems that variables have both the PZ designation, which is meant to include both PC & PZ filings, and designations of PZ;PC. To ensure I am capturing all variables only coming from 990 filers, I will filter to include only variables that contain “PC” and not “EZ” in their form_location. Note: I will also keep variables contained in schedules as these are required based on responses to either the Form 990 for Form 990-EZ, not based on revenue or assets of the organization.
ds_990 <- ds %>%
filter(!str_detect(form_location, "EZ"))Now, we turn to the length of the period available for these variables.
##
## 1989-1999 1989-2010 1989-2019 1989-2022 1995-1999 1995-1999; 2012-2022 1995-2007
## 4 8 12 23 1 3 1
## 1995-2010 1995-2010; 2012-2022 1995-2013 1995-2019 1995-2022 1996-2010 1998-2010
## 6 4 1 5 24 1 6
## 1998-2010; 2012-2022 1998-2019 1998-2022 2000-2013 2004-2010 2005-2009 2005-2013
## 3 1 11 1 1 1 1
## 2006-2022 2007-2009; 2012-2022 2008-2022 2009-2022 2011-2013 2011-2022 2012-2013
## 1 1 5 40 2 1 10
## 2012-2019 2012-2022
## 22 648Variables are concentrated in the 2012 - 2022 period. This period has 648 observations. Let’s see how many unique variables this period has.
## n_variables
## 1 191This 2012 - 2022 Period includes 191 unique variables. Let’s see what these variables are in the 2012 - 2022 period.
| Variable Name | Variable Description |
|---|---|
| F9_00_ORG_EIN | Orgainization Employer Identification Number (EIN) |
| F9_00_TAX_PERIOD_END_DATE | Tax period end date |
| F9_04_AFS_CONSOL_X | Consolidated audited financial statement? |
| F9_04_AFS_IND_X | Independent audited financial statements? |
| F9_04_BIZ_TRANSAC_DTK_ENTITY_X | Was the organization a party to a business transaction with one of the following parties: An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct, or indirect owner? |
| F9_04_BIZ_TRANSAC_DTK_FAM_X | Was the organization a party to a business transaction with one of the following parties: A family member of a current or former officer, director, trustee, or key employee? |
| F9_04_BIZ_TRANSAC_DTK_X | Was the organization a party to a business transaction with one of the following parties: A current former officer, director, trustee, or key employee? |
| F9_04_COLLEC_ART_X | Collections of art? |
| F9_04_COMP_DTK_YES_X | PartVII; Lines 3; 4; or 5 = “Yes”? |
| F9_04_CONSERV_EMT_X | Conservation easements? |
| F9_04_CONTR_ART_HIST_X | Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? |
| F9_04_CONTR_NONCSH_MT_25K_X | Did the organization receive more than $25,000 in non-cash contributions? |
| F9_04_CREDIT_COUNS_X | Credit counseling? |
| F9_04_DESC_IN_501C3_X | Described in 501(c)(3)? |
| F9_04_DOA_X | Partial liquidation? (F990-PC-PART-04-LINE-31-32-COMBINED: F990-EZ-PART-05-LINE-36) |
| F9_04_ENDOW_X | Term or permanent endowments? |
| F9_04_ENTITY_DISREG_X | Did the organization own 100% of an entity disregarded as sperate from the organization under Regulations sections 301.7701.2 and 301.7701-3? |
| F9_04_ENTITY_RLTD_X | Related entity? |
| F9_04_FRGN_ACT_X | Foreign activities; etc? |
| F9_04_FUNDR_ACT_X | Fundraising activities? |
| F9_04_GRANT_MT_5K_FRGN_INDIV_X | More than $5000 to individuals Part IX; line 3? |
| F9_04_GRANT_MT_5K_FRGN_ORG_X | More than $5000 to organizations Part IX; line 3? |
| F9_04_GRANT_MT_5K_US_INDIV_X | Grants to individuals? |
| F9_04_GRANT_MT_5K_US_ORG_X | Grants to organizations? |
| F9_04_GRANT_RLTD_PERS_X | Grant to related person? |
| F9_04_HOSPITAL_AFS_X | Audited financial statements? |
| F9_04_LTD_X | Form990 Part IV - Terminated? (F990-PC-PART-04-LINE-31-32-COMBINED: F990-EZ-PART-05-LINE-36) |
| F9_04_PROF_FUNDR_X | Professional fundraising? |
| F9_04_PTR_ACT_X | Did the organization conduct more than 5% of its activities through an entity that is not a related organization and thatis treated as a partnership for federal income tax purposes? |
| F9_04_REP_FOOTNOTE_FIN48_X | Balance sheet footnote for liability under FIN 48? |
| F9_04_REP_INVEST_OTH_SEC_X | Balance sheet investments - other securities amounts reported? |
| F9_04_REP_LAND_BLDG_EQUIP_X | Balance sheet land; buildings; equipment amounts reported? |
| F9_04_REP_OTH_ASSET_X | Balance sheet other assets amounts reported? |
| F9_04_REP_OTH_LIAB_X | Balance sheet other liabilities amounts reported? |
| F9_04_REP_PROG_RLTD_X | Balance sheet investments - program related amounts reported? |
| F9_04_SCHED_O_REQ_X | Did the organization complete Schedule O and provide explanatios in Schedule O for Part VI, lines 11b and 19? |
| F9_04_TAX_EXEMPT_BOND_ESCROW_X | Escrow account? |
| F9_04_TAX_EXEMPT_BOND_INVEST_X | Investment income? |
| F9_04_TAX_EXEMPT_BOND_ISSUER_X | On behalf of issuer? |
| F9_04_TAX_EXEMPT_BOND_X | Tax exempt bonds? |
| F9_04_TRANSAC_PY_X | Prior excess benefit transaction? |
| F9_05_170C_FORM_1098C_FILED_X | Form 1098-C filed? |
| F9_05_170C_FORM_8282_REQ_X | Form 8282 property disposed of? |
| F9_05_170C_FORM_8899_FILED_X | Form 8899 filed? |
| F9_05_170C_FUNDS_FOR_PREMIUM_X | Funds to pay premiums? |
| F9_05_170C_NUM_FORM_8282_FILED_X | Number of 8282s filed |
| F9_05_170C_PREMIUM_PAID_X | Premiums paid? |
| F9_05_170C_QUID_PRO_QUO_CONTR_X | Quid pro quo contributions? |
| F9_05_170C_QUID_PRO_QUO_NOTIFY_X | Quid pro quo disclosure? |
| F9_05_501C12_GRO_INCOME_MEMB | Gross income from members |
| F9_05_501C12_GRO_INCOME_OTH | Gross income, other sources |
| F9_05_501C29_LIC_HEALTH_PLAN_X | Is the organization licensed to issue qualified health plans in more than one state? |
| F9_05_501C29_RESERVE_MAINT_AMT | Reserves maintained amount |
| F9_05_501C29_STATE_RESERVE_AMT | State required reserves amount |
| F9_05_COMPLY_BACKUP_WITHHOLD_X | Compliance with backup witholding? |
| F9_05_DAF_DIST_DONOR_X | DAFs - Distribution to donor? |
| F9_05_DAF_EXCESS_BIZ_HOLDING_X | Donor advised fund have excess business holdings? |
| F9_05_DAF_TAXABLE_DIST_X | DAFs - Taxable distributions? |
| F9_05_EMPL_TAX_RETURN_FILED_X | Employment tax returns filed? |
| F9_05_NONDEDUCT_CONTR_NOTIFY_X | Non-deduct. disclosure? |
| F9_05_NONDEDUCT_CONTR_X | Non-deductible contributions? |
| F9_05_NUM_EMPL | Number of employees |
| F9_05_NUM_FORM_1096_BOX_3 | Number forms transmitted with 1096 |
| F9_05_NUM_FORM_W2G | Number W-2Gs included in 1a |
| F9_05_PTST_FORM_8886T_FILED_X | Form 8886-T filed? |
| F9_05_PTST_PARTY_NOTIFY_X | Taxable party notification? |
| F9_07_COMP_DTK_COMP_ORG_TOT | Total, column D (F990-PC-PART-07-SECTION-A: F990-EZ-PART-04-PART-06-LINE-50-CONBINED) |
| F9_07_COMP_DTK_COMP_OTH_TOT | Total, column F (F990-PC-PART-07-SECTION-A: F990-EZ-PART-04-PART-06-LINE-50-CONBINED) |
| F9_07_COMP_DTK_COMP_RLTD_TOT | Total, column E (F990-PC-PART-07-SECTION-A: F990-EZ-PART-04-PART-06-LINE-50-CONBINED) |
| F9_07_COMP_DTK_NUM_GT_100K | Number individuals greater than $100K (F990-PC-PART-07-SECTION-A: F990-EZ-PART-04-PART-06-LINE-50-CONBINED) |
| F9_08_REV_CONTR_TOT | Total contributions |
| F9_08_REV_MISC_BIZCODE | Other Revenue Misc - Business code |
| F9_08_REV_MISC_OTH_TOT | Miscellaneous Revenue - Total revenue |
| F9_08_REV_MISC_TOT | Other Revenue Misc - Total revenue |
| F9_08_REV_OTH_FUNDR_DIRECT_EXP | Direct expenses |
| F9_08_REV_OTH_FUNDR_NET_TOT | Net Income From Fundraising Events - Total revenue |
| F9_08_REV_OTH_GAMING_DIRECT_EXP | Direct expenses |
| F9_08_REV_OTH_GAMING_NET_TOT | Net Income From Gaming - Total revenue |
| F9_08_REV_OTH_INVEST_BOND_TOT | Income From Invest Bond Proceeds - Total revenue |
| F9_08_REV_OTH_RENT_GRO_PERS | Gross Rents - Amount |
| F9_08_REV_OTH_RENT_GRO_REAL | Gross Rents - Real amount |
| F9_08_REV_OTH_RENT_INCOME_PERS | Rental Income Or Loss - Amount |
| F9_08_REV_OTH_RENT_INCOME_REAL | Rental Income Or Loss - Real amount |
| F9_08_REV_OTH_RENT_LESS_EXP_PERS | Less Rental Expenses - Amount |
| F9_08_REV_OTH_RENT_LESS_EXP_REAL | Less Rental Expenses - Real amount |
| F9_08_REV_OTH_RENT_NET_TOT | Net Rental Income Or Loss - Total revenue |
| F9_08_REV_OTH_ROY_TOT | Royalties Revenue - Total revenue |
| F9_08_REV_OTH_SALE_ASSET_OTH | Gross Amount Sales Assets - Other amount |
| F9_08_REV_OTH_SALE_ASSET_SEC | Securities amount |
| F9_08_REV_OTH_SALE_GAIN_OTH | Gain Or Loss - Other amount |
| F9_08_REV_OTH_SALE_GAIN_SEC | Securities amount |
| F9_08_REV_OTH_SALE_LESS_COST_OTH | Less Cost Oth Basis Sales Expenses - Other amount |
| F9_08_REV_OTH_SALE_LESS_COST_SEC | Securities amount |
| F9_08_REV_PROG_BIZCODE | Program Service Revenue - Business code |
| F9_08_REV_PROG_OTH_TOT | Total Oth Program Service Revenue - Total revenue |
| F9_08_REV_PROG_TOT | Program Service Revenue - Total revenue |
| F9_08_REV_PROG_TOT_TOT | Program service revenue total |
| F9_08_REV_TOT_TOT | Total Revenue - Total revenue |
| F9_09_EXP_AD_PROMO_TOT | Advertising and promotion - total expense |
| F9_09_EXP_BEN_PAID_MEMB_TOT | Benefits Paid to or for Members - Total Expense |
| F9_09_EXP_COMP_DSQ_PERS_TOT | Compensation not included above, or to disqualified persons - Total Expense |
| F9_09_EXP_COMP_DTK_TOT | Compensation for Current Officers, Directors, Trustees and Key Employees - Total Expense |
| F9_09_EXP_CONF_MEETING_TOT | Conferences, conventions, and meetings- total expense |
| F9_09_EXP_DEPREC_TOT | Depreciation, depletion, and amortization |
| F9_09_EXP_FEE_SVC_ACC_TOT | Fees for Services - Accounting - Total Expense |
| F9_09_EXP_FEE_SVC_FUNDR_TOT | Fees for Professional Fundraising Services - Total Expense |
| F9_09_EXP_FEE_SVC_INVEST_TOT | Investment Management Fees - Total Expense |
| F9_09_EXP_FEE_SVC_LEGAL_TOT | Fees for Services - Legal - Total Expense |
| F9_09_EXP_FEE_SVC_LOB_TOT | Fees for Services - Lobbying - Total Expense |
| F9_09_EXP_FEE_SVC_MGMT_TOT | Fees for Services - Management - Total Expense |
| F9_09_EXP_FEE_SVC_OTH_TOT | Fees for Services - Other - Total Expense |
| F9_09_EXP_GRANT_FRGN_TOT | total Grants to Foreign Orgs and Governments - Total Expense |
| F9_09_EXP_GRANT_US_INDIV_TOT | Grants To Domestic Individuals - Total |
| F9_09_EXP_GRANT_US_ORG_TOT | Grants To Domestic Orgs - Total |
| F9_09_EXP_INFO_TECH_TOT | Information Technology - Total |
| F9_09_EXP_INSURANCE_TOT | Insurance - Total |
| F9_09_EXP_INT_TOT | Interest - Total |
| F9_09_EXP_OFFICE_TOT | Office Expenses - Total |
| F9_09_EXP_OTH_EMPL_BEN_TOT | Other Employee Benefits - Total |
| F9_09_EXP_OTH_OTH_TOT | Other expenses - total expense |
| F9_09_EXP_OTH_SAL_WAGE_TOT | Other Salaries And Wages - Total |
| F9_09_EXP_OTH_TOT | Other Expenses - Total |
| F9_09_EXP_PAYROLL_TAX_TOT | Payroll Taxes - Total |
| F9_09_EXP_PAY_AFFIL_TOT | Payments To Affiliates - Total |
| F9_09_EXP_PENSION_CONTR_TOT | Pension Plan Contributions - Total |
| F9_09_EXP_ROY_TOT | Royalties - Total |
| F9_09_EXP_TOT_TOT | Total Functional Expenses - Total |
| F9_09_EXP_TRAVEL_ENTMT_TOT | Travel Entrtnmnt Public Officials - Total |
| F9_09_EXP_TRAVEL_TOT | Travel - Total |
| F9_10_ASSET_ACC_NET_EOY | Net accounts receivable, end of year |
| F9_10_ASSET_CASH_EOY | Cash, non-interest-bearing, end of year |
| F9_10_ASSET_EXP_PREPAID_EOY | Ending of year |
| F9_10_ASSET_INTANGIBLE_EOY | Ending of year |
| F9_10_ASSET_INVEST_PROG_RLTD_EOY | Ending of year |
| F9_10_ASSET_INVEST_SEC_EOY | Ending of year |
| F9_10_ASSET_INVEST_SEC_OTH_EOY | Ending of year |
| F9_10_ASSET_INV_SALE_EOY | Ending of year |
| F9_10_ASSET_LAND_BLDG_DEPREC | Less: accumulated depreciation |
| F9_10_ASSET_LOAN_DSQ_PERS_EOY | Ending of year |
| F9_10_ASSET_LOAN_OFF_EOY | Ending of year |
| F9_10_ASSET_NOTE_LOAN_NET_EOY | Ending of year |
| F9_10_ASSET_OTH_EOY | Ending of year |
| F9_10_ASSET_PLEDGE_NET_EOY | Ending of year |
| F9_10_ASSET_SAVING_EOY | Ending of year |
| F9_10_LIAB_ACC_PAYABLE_EOY | Accounts payable and accrued expenses, end of year |
| F9_10_LIAB_ESCROW_ACC_EOY | Escrow or custodial account liability, end of year |
| F9_10_LIAB_GRANT_PAYABLE_EOY | Ending of year |
| F9_10_LIAB_LOAN_OFF_EOY | Ending of year |
| F9_10_LIAB_MTG_NOTE_EOY | Ending of year |
| F9_10_LIAB_NOTE_UNSEC_EOY | Ending of year |
| F9_10_LIAB_OTH_EOY | Ending of year |
| F9_10_LIAB_REV_DEFERRED_EOY | Deferred revenue, end of year |
| F9_10_LIAB_TAX_EXEMPT_BOND_EOY | Ending of year |
| F9_10_NAFB_CAP_STCK_EOY | Capital stock or trust principal, or current funds, end of year |
| F9_10_NAFB_CAP_SURPLUS_EOY | Ending of year |
| F9_10_NAFB_EARNING_RETAINED_EOY | Ending of year |
| F9_10_NAFB_RESTRICT_PERM_EOY | Ending of year |
| F9_10_NAFB_RESTRICT_TEMP_EOY | Ending of year |
| F9_10_NAFB_TOT_LIAB_NAFB_EOY | Ending of year |
| F9_10_NAFB_UNRESTRICT_EOY | Ending of year |
| SA_01_PCSTAT_ORG_AMT_SUPPORT | Amount of support |
| SA_01_PCSTAT_SUPPORT_ORG_NUM | Number of supported organizations |
| SA_02_PUB_CONTR_SBST_TOT | Amounts from substantial contributors total |
| SA_02_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contri Rcvd170 Grp - Total |
| SA_02_PUB_SUPPORT_TOT | Public Support Total |
| SA_02_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit170 - Total |
| SA_02_PUB_TOT_L123_TOT | Total - Total - Total |
| SA_02_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl170 Grp - Total |
| SA_02_TOT_AMT_L4_CY_TOT | Amounts From Line4 - Total |
| SA_02_TOT_GRO_RCPT_RLTD_ACTS | Gross receipts from admissions; merchandise sold or services performed; or furnishing of facilities in any activity that is related to the organization’s tax-exempt purpose |
| SA_02_TOT_INCOME_GRO_TOT | Gross Investment Income - Total |
| SA_02_TOT_INCOME_NET_UBIZ_TOT | Net UBI - Total |
| SA_02_TOT_INCOME_OTH_TOT | Other Income - Total |
| SA_02_TOT_SUPPORT_TOT | Form990 Schedule APart II - Total support |
| SA_03_PUB_ADD_L7AB_TOT | Subst And Dsqlfy Prsns Tot Grp - Total |
| SA_03_PUB_AMT_CONTR_SBST_TOT | Amts From Subst Contributors - Total |
| SA_03_PUB_AMT_PERS_DSQ_TOT | Amounts Rcvd Dsqlfy Person Grp - Total |
| SA_03_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contrib Received - Total |
| SA_03_PUB_GRO_RCPT_ADM_TOT | Gross Receipts Admissions Grp - Total |
| SA_03_PUB_GRO_RCPT_NONUBIZ_TOT | Gross Receipts From Non UBI - Total |
| SA_03_PUB_SUPPORT_TOT | Public support total |
| SA_03_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit509 - Total |
| SA_03_PUB_TOT_L1_5_TOT | Total - Total - Total |
| SA_03_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl509 Grp - Total |
| SA_03_TOT_ADD_L10AB_TOT | Investment Income And UBTI - Total |
| SA_03_TOT_AMT_L6_TOT | Amts From Line6 - Total |
| SA_03_TOT_INCOME_GRO_TOT | Gross Investment Income - Total |
| SA_03_TOT_INCOME_NET_UBIZ_TOT | Net Income From Other UBI - Total |
| SA_03_TOT_INCOME_OTH_TOT | Other Income - Total |
| SA_03_TOT_INCOME_UBIZ_TOT | Post1975 UBTI - Total |
| SA_03_TOT_SUPPORT_TOT | Total Support Calendar Year Grp - Total |
Obviously, the period with the most variables is 2012 - 2022. However, if we want to extend into years earlier than 2012, we can look at the buckets of variable coverage prior to 2012 that have over 10 variables in them. These are: 1989 - 2022, 1989 - 2019, 1995 - 2022, 1998 - 2022, and 2009 - 2022.
| Variable Name | Variable Description |
|---|---|
| F9_00_ORG_EIN | Orgainization Employer Identification Number (EIN) |
| F9_00_TAX_PERIOD_END_DATE | Tax period end date |
| F9_05_501C12_GRO_INCOME_MEMB | Gross income from members |
| F9_05_501C12_GRO_INCOME_OTH | Gross income, other sources |
| F9_08_REV_CONTR_TOT | Total contributions |
| F9_08_REV_OTH_SALE_ASSET_SEC | Securities amount |
| F9_08_REV_OTH_SALE_LESS_COST_SEC | Securities amount |
| F9_08_REV_PROG_TOT_TOT | Program service revenue total |
| F9_08_REV_TOT_TOT | Total Revenue - Total revenue |
| F9_09_EXP_COMP_DTK_TOT | Compensation for Current Officers, Directors, Trustees and Key Employees - Total Expense |
| F9_09_EXP_FEE_SVC_FUNDR_TOT | Fees for Professional Fundraising Services - Total Expense |
| F9_09_EXP_TOT_TOT | Total Functional Expenses - Total |
| F9_10_NAFB_EARNING_RETAINED_EOY | Ending of year |
| Variable Name | Variable Description |
|---|---|
| F9_00_ORG_NAME_DBA_L1 | Doing business as (line 1) |
| F9_00_ORG_NAME_L1 | Name of Filing Organization (line 1) |
| F9_00_TAX_PERIOD_BEGIN_DATE | Tax period begin date |
| F9_00_TAX_YEAR | Tax year |
| F9_03_PROG_CODE | Activity2 - Activity code |
| SR_02_RLTD_ORG_PCSTAT | Public charity status (if 501(c)(3)) |
| Variable Name | Variable Description |
|---|---|
| F9_08_REV_OTH_RENT_NET_TOT | Net Rental Income Or Loss - Total revenue |
| F9_08_REV_OTH_SALE_ASSET_OTH | Gross Amount Sales Assets - Other amount |
| F9_08_REV_OTH_SALE_GAIN_OTH | Gain Or Loss - Other amount |
| F9_08_REV_OTH_SALE_GAIN_SEC | Securities amount |
| F9_08_REV_OTH_SALE_LESS_COST_OTH | Less Cost Oth Basis Sales Expenses - Other amount |
| F9_09_EXP_OTH_SAL_WAGE_TOT | Other Salaries And Wages - Total |
| F9_09_EXP_PAYROLL_TAX_TOT | Payroll Taxes - Total |
| F9_09_EXP_PAY_AFFIL_TOT | Payments To Affiliates - Total |
| F9_10_ASSET_CASH_EOY | Cash, non-interest-bearing, end of year |
| F9_10_ASSET_INVEST_SEC_EOY | Ending of year |
| F9_10_ASSET_INVEST_SEC_OTH_EOY | Ending of year |
| F9_10_ASSET_OTH_EOY | Ending of year |
| F9_10_LIAB_MTG_NOTE_EOY | Ending of year |
| F9_10_LIAB_TAX_EXEMPT_BOND_EOY | Ending of year |
| SA_02_PUB_SUPPORT_TOT | Public Support Total |
| SA_02_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl170 Grp - Total |
| SA_02_TOT_GRO_RCPT_RLTD_ACTS | Gross receipts from admissions; merchandise sold or services performed; or furnishing of facilities in any activity that is related to the organization’s tax-exempt purpose |
| SA_03_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contrib Received - Total |
| SA_03_TOT_SUPPORT_TOT | Total Support Calendar Year Grp - Total |
| Variable Name | Variable Description |
|---|---|
| F9_08_REV_OTH_RENT_NET_TOT | Net Rental Income Or Loss - Total revenue |
| F9_08_REV_OTH_SALE_ASSET_OTH | Gross Amount Sales Assets - Other amount |
| F9_08_REV_OTH_SALE_GAIN_OTH | Gain Or Loss - Other amount |
| F9_08_REV_OTH_SALE_LESS_COST_OTH | Less Cost Oth Basis Sales Expenses - Other amount |
| F9_08_REV_PROG_TOT_TOT | Program service revenue total |
| F9_08_REV_TOT_TOT | Total Revenue - Total revenue |
| F9_09_EXP_TOT_TOT | Total Functional Expenses - Total |
| SA_02_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl170 Grp - Total |
| SA_02_TOT_GRO_RCPT_RLTD_ACTS | Gross receipts from admissions; merchandise sold or services performed; or furnishing of facilities in any activity that is related to the organization’s tax-exempt purpose |
| SA_03_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contrib Received - Total |
| SA_03_TOT_SUPPORT_TOT | Total Support Calendar Year Grp - Total |
| Variable Name | Variable Description |
|---|---|
| F9_08_REV_OTH_FUNDR_DIRECT_EXP | Direct expenses |
| F9_08_REV_OTH_FUNDR_NET_TOT | Net Income From Fundraising Events - Total revenue |
| F9_08_REV_OTH_GAMING_DIRECT_EXP | Direct expenses |
| F9_08_REV_OTH_GAMING_NET_TOT | Net Income From Gaming - Total revenue |
| F9_08_REV_OTH_INVEST_BOND_TOT | Income From Invest Bond Proceeds - Total revenue |
| F9_08_REV_OTH_RENT_GRO_PERS | Gross Rents - Amount |
| F9_08_REV_OTH_RENT_GRO_REAL | Gross Rents - Real amount |
| F9_08_REV_OTH_RENT_INCOME_PERS | Rental Income Or Loss - Amount |
| F9_08_REV_OTH_RENT_INCOME_REAL | Rental Income Or Loss - Real amount |
| F9_08_REV_OTH_RENT_LESS_EXP_PERS | Less Rental Expenses - Amount |
| F9_08_REV_OTH_RENT_LESS_EXP_REAL | Less Rental Expenses - Real amount |
| F9_08_REV_OTH_ROY_TOT | Royalties Revenue - Total revenue |
| F9_10_LIAB_NOTE_UNSEC_EOY | Ending of year |
| SA_02_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contri Rcvd170 Grp - Total |
| SA_02_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit170 - Total |
| SA_02_TOT_INCOME_GRO_TOT | Gross Investment Income - Total |
| SA_03_PUB_GRO_RCPT_ADM_TOT | Gross Receipts Admissions Grp - Total |
| SA_03_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit509 - Total |
| SA_03_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl509 Grp - Total |
| SA_03_TOT_ADD_L10AB_TOT | Investment Income And UBTI - Total |
In short, if we do only Form 990 filers, we will likely need to restrict it to 2012 - 2022.
ds_990EZ <- ds %>%
filter((str_detect(form_location, "PC") & str_detect(form_location, "EZ")) |
str_detect(form_location, "SCHED"))Now, we turn to the length of the period available for these variables.
##
## 1989-1999 1989-1999; 2012-2022 1989-2010 1989-2010; 2012-2022 1989-2013 1989-2019 1989-2022
## 3 3 7 2 2 18 17
## 1991-1999; 2012-2022 1995-1999 1995-1999; 2009-2022 1995-1999; 2012-2022 1995-2010 1995-2010; 2012-2022 1995-2013
## 1 1 1 3 7 1 1
## 1995-2019 1995-2022 1995-2022; 1989 1996-2010 1998-2010 1998-2010; 2012-2022 1998-2022
## 2 12 1 1 5 1 7
## 2004-2010 2005-2009 2008-2022 2009-2022 2011-2013 2012-2013 2012-2019
## 1 1 1 17 2 10 22
## 2012-2022
## 217Variables are concentrated in the 2012 - 2022 period. This period has 217 observations. Let’s see how many unique variables this is.
## n_variables
## 1 71This 2012 - 2022 Period includes 71 unique variables. Let’s see what these variables are in the 2012 - 2022 period.
| Variable Name | Variable Description |
|---|---|
| F9_01_EXP_TOT_CY | Total expenses - CY |
| F9_01_REV_INVEST_TOT_CY | Investment income - current year |
| F9_01_REV_TOT_CY | Total revenue - CY |
| F9_04_DAF_X | |
| F9_04_ENTITY_CTRL_X | Did the organization have a controlled entity within the meaning of section 512(b)(13)? |
| F9_04_FRGN_OFFICE_X | At any time during the calender year; did the organization maintain an office outside of the U.S.? |
| F9_04_GAMING_X | Special events Indicates revenue from gaming |
| F9_04_HOSPITAL_X | IRS990 - Hospital? |
| F9_04_LOAN_DTK_X | |
| F9_04_LOB_ACT_X | Lobbying activities? |
| F9_04_POLI_ACT_X | Political activities? |
| F9_04_PROXY_TAX_X | Subject to proxy tax? |
| F9_04_SCHED_B_REQ_X | Indicates Schedule B is not required |
| F9_04_SCHOOL_X | IRS990 - School? |
| F9_04_TRANSAC_ENGAGED_X | 501(c)(3) and 501(c)(4) orgs: Did the organization engage in any section 4958 excess benefit transaction |
| F9_04_TRANSFER_EXEMPT_ORG_X | Did the organization make any transfers to an exempt non-charitable related organization? |
| F9_05_4947_FORM_990_FILED_1041_X | Filed 990 in lieu of 1041? |
| F9_05_4947_TAX_EXEMPT_INT_AMT | Indicates section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041 |
| F9_05_501C7_GRO_RCPT_PUB_USE | 501(c)(7) orgs: Gross receipts, included on line 9, for public use of club facilities |
| F9_05_501C7_INITIATION_FEES | 501(c)(7) orgs: Initiation fees and capital contributions included on line 9 |
| F9_05_FRGN_FIN_ACC_X | Foreign financial account? |
| F9_05_PTST_X | Prohibited tax shelter transaction? |
| F9_05_TANNING_FORM_720_FILED_X | Form 720 filed and taxes paid on indoor tanning services? |
| F9_05_TANNING_SVC_PROV_X | Payments received for indoor tanning services? |
| F9_05_UBIZ_FORM_990T_FILED_X | Form 990-T filed? |
| F9_05_UBIZ_IMCOME_OVER_LIMIT_X | Unrelated business income? |
| F9_06_GVRN_CHANGE_DOC_X | Were any changes made in the organizing or governing documents but not reported to the IRS? |
| F9_07_COMP_KONTR_NUM_GT_100K | Total number of independent contractors who received 100K+ from org |
| F9_08_REV_MISC_TOT_TOT | Other revenue - current year |
| F9_08_REV_OTH_FUNDR_EVNT_1 | IRS990 - 8a-1 |
| F9_08_REV_OTH_GAMING | Gross income from gaming activities |
| F9_08_REV_OTH_INVEST_INCOME_TOT | Invest income |
| F9_08_REV_OTH_INV_COST_GOODS | Less: cost of goods sold |
| F9_08_REV_OTH_INV_GRO_SALE | gross sales of inventory |
| F9_08_REV_OTH_INV_NET_TOT | Gross profit (or loss) from sales of inventory |
| F9_08_REV_OTH_SALE_GAIN_NET_TOT | Gain or (loss) from sale of assets other than inventory |
| F9_09_EXP_OCCUPANCY_TOT | Occupancy; rent; utilities; and maintenance |
| F9_10_ASSET_TOT_EOY | Total assets, end of year |
| F9_10_LIAB_TOT_EOY | Total liabilities, end of year |
| F9_10_NAFB_TOT_EOY | Net assets or fund balances, end of year |
| SA_01_PCSTAT_ORG_AMT_SUPPORT | Amount of support |
| SA_01_PCSTAT_SUPPORT_ORG_NUM | Number of supported organizations |
| SA_02_PUB_CONTR_SBST_TOT | Amounts from substantial contributors total |
| SA_02_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contri Rcvd170 Grp - Total |
| SA_02_PUB_SUPPORT_TOT | Public Support Total |
| SA_02_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit170 - Total |
| SA_02_PUB_TOT_L123_TOT | Total - Total - Total |
| SA_02_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl170 Grp - Total |
| SA_02_TOT_AMT_L4_CY_TOT | Amounts From Line4 - Total |
| SA_02_TOT_GRO_RCPT_RLTD_ACTS | Gross receipts from admissions; merchandise sold or services performed; or furnishing of facilities in any activity that is related to the organization’s tax-exempt purpose |
| SA_02_TOT_INCOME_GRO_TOT | Gross Investment Income - Total |
| SA_02_TOT_INCOME_NET_UBIZ_TOT | Net UBI - Total |
| SA_02_TOT_INCOME_OTH_TOT | Other Income - Total |
| SA_02_TOT_SUPPORT_TOT | Form990 Schedule APart II - Total support |
| SA_03_PUB_ADD_L7AB_TOT | Subst And Dsqlfy Prsns Tot Grp - Total |
| SA_03_PUB_AMT_CONTR_SBST_TOT | Amts From Subst Contributors - Total |
| SA_03_PUB_AMT_PERS_DSQ_TOT | Amounts Rcvd Dsqlfy Person Grp - Total |
| SA_03_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contrib Received - Total |
| SA_03_PUB_GRO_RCPT_ADM_TOT | Gross Receipts Admissions Grp - Total |
| SA_03_PUB_GRO_RCPT_NONUBIZ_TOT | Gross Receipts From Non UBI - Total |
| SA_03_PUB_SUPPORT_TOT | Public support total |
| SA_03_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit509 - Total |
| SA_03_PUB_TOT_L1_5_TOT | Total - Total - Total |
| SA_03_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl509 Grp - Total |
| SA_03_TOT_ADD_L10AB_TOT | Investment Income And UBTI - Total |
| SA_03_TOT_AMT_L6_TOT | Amts From Line6 - Total |
| SA_03_TOT_INCOME_GRO_TOT | Gross Investment Income - Total |
| SA_03_TOT_INCOME_NET_UBIZ_TOT | Net Income From Other UBI - Total |
| SA_03_TOT_INCOME_OTH_TOT | Other Income - Total |
| SA_03_TOT_INCOME_UBIZ_TOT | Post1975 UBTI - Total |
| SA_03_TOT_SUPPORT_TOT | Total Support Calendar Year Grp - Total |
Obviously, the period with the most variables is 2012 - 2022. However if we want to extend into years earlier than 2012, we can look at the buckets of variable coverage prior to 2012 that have over 10 variables in them. These are: 1989 - 2022, 1989 - 2019, 1995 - 2022, and 2009 - 2022.
| Variable Name | Variable Description |
|---|---|
| F9_01_NAFB_TOT_EOY | Net assets EOY |
| F9_05_501C7_GRO_RCPT_PUB_USE | 501(c)(7) orgs: Gross receipts, included on line 9, for public use of club facilities |
| F9_05_501C7_INITIATION_FEES | 501(c)(7) orgs: Initiation fees and capital contributions included on line 9 |
| F9_05_UBIZ_IMCOME_OVER_LIMIT_X | Unrelated business income? |
| F9_08_REV_MISC_TOT_TOT | Other revenue - current year |
| F9_08_REV_OTH_INVEST_INCOME_TOT | Invest income |
| F9_08_REV_OTH_INV_COST_GOODS | Less: cost of goods sold |
| F9_08_REV_OTH_INV_NET_TOT | Gross profit (or loss) from sales of inventory |
| F9_10_ASSET_TOT_EOY | Total assets, end of year |
| F9_10_LIAB_TOT_EOY | Total liabilities, end of year |
| Variable Name | Variable Description |
|---|---|
| F9_00_EXEMPT_STAT_501C3_X | Indicates a 501(c)(3) organization |
| F9_00_GRO_RCPT | Gross Receipts (Header) |
| F9_00_ORG_ADDR_CITY | Address of Filing Organization (US City) |
| F9_00_ORG_ADDR_L1 | Address of Filing Organization (US Line 1) |
| F9_00_ORG_ADDR_STATE | Address of Filing Organization (US State) |
| F9_00_ORG_ADDR_ZIP | Address of Filing Organization (US Zip Code) |
| F9_10_ASSET_TOT_BOY | Total assets, beginning of year |
| F9_10_LIAB_TOT_BOY | Total liabilities, beginning of year |
| SR_02_RLTD_ORG_PCSTAT | Public charity status (if 501(c)(3)) |
| Variable Name | Variable Description |
|---|---|
| F9_01_EXP_REV_LESS_EXP_CY | Excess or deficit |
| F9_08_REV_OTH_GAMING | Gross income from gaming activities |
| F9_08_REV_OTH_INV_GRO_SALE | gross sales of inventory |
| F9_11_RECO_OTH_CHANGE_NAFB | Other changes in net assets |
| SA_02_PUB_SUPPORT_TOT | Public Support Total |
| SA_02_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl170 Grp - Total |
| SA_02_TOT_GRO_RCPT_RLTD_ACTS | Gross receipts from admissions; merchandise sold or services performed; or furnishing of facilities in any activity that is related to the organization’s tax-exempt purpose |
| SA_03_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contrib Received - Total |
| SA_03_TOT_SUPPORT_TOT | Total Support Calendar Year Grp - Total |
| Variable Name | Variable Description |
|---|---|
| F9_08_REV_OTH_FUNDR_DIRECT_EXP | Direct expenses |
| F9_08_REV_OTH_FUNDR_NET_TOT | Net Income From Fundraising Events - Total revenue |
| F9_08_REV_OTH_GAMING_DIRECT_EXP | Direct expenses |
| F9_08_REV_OTH_GAMING_NET_TOT | Net Income From Gaming - Total revenue |
| F9_08_REV_OTH_INVEST_BOND_TOT | Income From Invest Bond Proceeds - Total revenue |
| F9_08_REV_OTH_RENT_GRO_PERS | Gross Rents - Amount |
| F9_08_REV_OTH_RENT_GRO_REAL | Gross Rents - Real amount |
| F9_08_REV_OTH_RENT_INCOME_PERS | Rental Income Or Loss - Amount |
| F9_08_REV_OTH_RENT_INCOME_REAL | Rental Income Or Loss - Real amount |
| F9_08_REV_OTH_RENT_LESS_EXP_PERS | Less Rental Expenses - Amount |
| F9_08_REV_OTH_RENT_LESS_EXP_REAL | Less Rental Expenses - Real amount |
| F9_08_REV_OTH_ROY_TOT | Royalties Revenue - Total revenue |
| F9_10_LIAB_NOTE_UNSEC_EOY | Ending of year |
| SA_02_PUB_GIFT_GRANT_CONTR_TOT | Gifts Grants Contri Rcvd170 Grp - Total |
| SA_02_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit170 - Total |
| SA_02_TOT_INCOME_GRO_TOT | Gross Investment Income - Total |
| SA_03_PUB_GRO_RCPT_ADM_TOT | Gross Receipts Admissions Grp - Total |
| SA_03_PUB_TAXREV_LEVIED_TOT | Tax Rev Levied For Org Benefit509 - Total |
| SA_03_PUB_VALUE_SVC_GOVT_TOT | Govt Furn Srvc Fclts Vl509 Grp - Total |
| SA_03_TOT_ADD_L10AB_TOT | Investment Income And UBTI - Total |
## [1] "variable_name" "variable_description" "variable_source" "form_location" "variable_coverage" "form_scope"
## [7] "variable_datatype" "variable_scope" "period" "years_included"## `summarise()` has grouped output by 'variable_scope'. You can override using the `.groups` argument.| Scope | Period for Analysis | Number of Years Included | Number of Variables Available |
|---|---|---|---|
| 990 Only | 2012 - 2022 | 11 | 160 |
| 990 + 990EZ | 2012 - 2022 | 11 | 71 |
| 990 Only | 1995 - 2022 | 28 | 14 |
| 990 Only | 1989 - 2022 | 34 | 13 |
| 990 Only | 2009 - 2022 | 14 | 13 |
| 990 + 990EZ | 1989 - 2022 | 34 | 10 |
| 990 + 990EZ | 1989 - 2019 | 31 | 9 |
| 990 + 990EZ | 1995 - 2022 | 28 | 9 |
| 990 + 990EZ | 2009 - 2022 | 14 | 9 |
| 990 + 990EZ | 1998 - 2022 | 25 | 7 |
| 990 Only | 1998 - 2022 | 25 | 7 |
| 990 Only | 1989 - 2019 | 31 | 5 |
If 11 years of data are enough for the analysis using machine learning, then I think we should limit it to the time period between 2012 and 2022 and use only Form 990 Filers. While this biases our sample, I think the additional variables are worth it. Also, we could just run the analysis twice using both samples.