Overview of 501(c)(10)s

9.20.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(10) - Domestic Fraternal Beneficiary Societies

  1. library(tidyverse)
  2. library(knitr)
  3. library(stringr)
  4. library(scales)
  5. library(httr)
  6. source('https://raw.githubusercontent.com/UrbanInstitute/urban_R_theme/master/urban_theme_windows.R')
  7.  
  8.  
  9. #Import IRS BMF
  10. bmffile <- read.csv(file = "Data/bm1608.csv")
  11. #Filter out of scope organizations 
  12. bmffile <- bmffile %>%
  13.   filter((OUTNCCS != "OUT")) %>%
  14.   filter((FNDNCD != "02" & FNDNCD!= "03" & FNDNCD != "04")) %>%
  15.   filter((SUBSECCD == "10"))
  16.  
  17.  
  18. #Sort the bmf in descending order by gross receipts
  19. #Limit the list to 10
  20. #Select the appropriate columns, drop the rest
  21. LargestGrossReceipts <- bmffile %>%
  22.   arrange(desc(INCOME)) %>%
  23.   slice(1:10) %>%
  24.   select(NAME, INCOME, ASSETS)
  25.  
  26. #Rename columns appropriately
  27. colnames(LargestGrossReceipts) <- c("Organization", "Gross Receipts", "Total Assets")
  28.  
  29. LargestAssets <- bmffile %>%
  30.   arrange(desc(ASSETS)) %>%
  31.   slice(1:10) %>%
  32.   select(NAME, INCOME, ASSETS)
  33.  
  34. #Rename columns appropriately
  35. colnames(LargestAssets) <- c("Organization", "Gross Receipts", "Total Assets")
  36.  
  37. #Generate random sample
  38. set.seed(143)
  39. random20 <- bmffile %>% 
  40.   filter(bmffile$INCOME != 0 | bmffile$ASSETS != 0) 
  41. random20 <-sample_n(random20, 20, replace = FALSE) %>%
  42.   select(NAME, INCOME, ASSETS)
  43.  
  44. colnames(random20) <- c("Organization", "Gross Receipts", "Total Assets")

Number of organizations reporting assets or income = 1,995. Total Gross Receipts = $1,015,213,522. Total Assets = $3,055,760,652.

Largest 501(c)(10)s by Gross Receipts

  1. #display tables
  2. kable(LargestGrossReceipts, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Largest Organizations (By Gross Receipts)")
Organization Gross Receipts Total Assets
ANCIENT ACCEPTED SCOTTISH RITE OF FREE MASONRY NMJ 45,506,447 78,812,547
ANCIENT FREE & ACCEPTED MASONS OF ILLINOIS 33,494,745 18,721,534
MOST WORSHIPFUL GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE 28,664,623 84,980,033
FREE & ACCEPTED MASONS OF PENNSYLVANIA 27,106,382 101,174,049
ANCIENT FREE & ACCEPTED MASONS OF OREGON GRAND LODGE 15,096,975 20,605,501
SHRINERS INTERNATIONAL 14,892,870 16,541,036
ANCIENT FREE & ACCEPTED MASONS OF TEXAS GRAND LODGE 14,448,414 39,303,092
FREE & ACCEPTED MASONS OF CALIFORNIA 14,150,162 8,548,277
FREE & ACCEPTED MASONS OF FLORIDA MOST WORSHIPFUL GRAND LODGE 13,119,651 71,167,670
MOST WORSHIPFUL GRAND LODGE OF AF & AM OF KANSAS 12,824,646 3,514,516

Largest 501(c)(10)s by Total Assets

  1. #display tables
  2. kable(LargestAssets, format.args = list(decimal.mark = '.', big.mark = ","), caption ="Largest Organizations (By Total Assets)")
Organization Gross Receipts Total Assets
FREE & ACCEPTED MASONS OF PENNSYLVANIA 27,106,382 101,174,049
MOST WORSHIPFUL GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE 28,664,623 84,980,033
ANCIENT ACCEPTED SCOTTISH RITE OF FREE MASONRY NMJ 45,506,447 78,812,547
FREE & ACCEPTED MASONS OF FLORIDA MOST WORSHIPFUL GRAND LODGE 13,119,651 71,167,670
RIGHT WORSHIPFUL GRAND LODGE OF THE MOST ANCIENT AND HONORABLE FRATERN 5,754,917 57,729,045
FREE & ACCEPTED MASONS OF NEW JERSEY 11,045,257 57,094,705
ANCIENT FREE & ACCEPTED MASONS OF TEXAS GRAND LODGE 14,448,414 39,303,092
ANCIENT FREE & ACCEPTED MASONS OF NORTH CAROLINA 7,433,458 38,499,030
FREE & ACCEPTED MASONS OF WASHINGTON 5,808,792 37,407,527
FREE & ACCEPTED MASONS OF MICHIGAN 7,275,826 34,941,753

Random Sample of 501(c)(10)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
1882 FREE & ACCEPTED MASONS OF CALIFORNIA 366,106 6,515,520
16 ANCIENT FREE & ACCEPTED MASONS OF MAINE 6,018 5,120
1477 ANCIENT & ACCEPTED SCOTTISH RITE OF FREE MASONRY SOUTHERN JURISDICTION 151,470 3,079,247
830 ANCIENT ACCEPTED SCOTTISH RITE OF FREE MASONRY NMJ 230,308 1,735,417
152 ANCIENT ACCEPTED SCOTTISH RITE OF FREE MASONRY NMJ 799,902 2,980,365
1894 FREE & ACCEPTED MASONS OF CALIFORNIA 15,690 30,645
1202 ANCIENT & ACCEPTED SCOTTISH RITE OF FREE MASONRY SOUTHERN JURISDICTION 66,268 694,274
1167 SHRINERS INTERNATIONAL 637,673 2,511,604
1177 FREE & ACCEPTED MASONS OF CALIFORNIA 26,235 219,254
787 ROYAL ORDER OF JESTERS 34,756 24,139
858 FREE & ACCEPTED MASONS OF OHIO 158,540 1,815,046
378 ROYAL ORDER OF JESTERS 57,446 50,108
1896 STATE COUNCIL OF CABRILLO CIVIC CLUBS INC 191,636 228,042
602 ANCIENT FREE & ACCEPTED MASONS OF N D 3,323 0
1727 AMERICAN FEDERATION OF HUMAN RIGHTS 532,005 2,264,537
1787 FREE & ACCEPTED MASONS OF CALIFORNIA 67,336 125,727
659 SHRINERS INTERNATIONAL 174,326 601,976
556 SHRINERS INTERNATIONAL 357,505 696,763
1332 CONFERENCE OF GRAND MASTERS PRINCE HALL MASONS INC 112,203 146,656
448 ANCIENT FREE AND ACCEPTED MASONS OF MISSOURI 23,975 121,038

Source: NCCS IRS Business Master File August 2016