Overview of 501(c)(11)s

10.2.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(11) - Teachers Retirement Fund Associations

  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 == "11"))
  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 = TRUE) %>%
  42.   select(NAME, INCOME, ASSETS)
  43.  
  44. colnames(random20) <- c("Organization", "Gross Receipts", "Total Assets")

Number of organizations reporting assets or income = 7. Total Gross Receipts = $414,161,384. Total Assets = $1,039,531,977.

Largest 501(c)(11)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
DULUTH TEACHERS RETIREMENT FUND ASSOCIATION VARA & CO NOMINEE 316,468,423 0
ST PAUL TEACHERS RETIREMENT FUND ASSOCIATION 96,634,639 1,025,690,208
WOOD COUNTY TEACHER RETIREMENT ASSOCIATION 268,982 2,933,856
TEACHERS ANNUITY & AID TRUST 003366-01 258,303 1,201,624
TEACHERS ANNUITY AND AID ASSOCIATION OF HAMILTON COUNTY OHI 233,100 5,341,322
CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
BOSTON PUBLIC SCHOOL TEACHERS RETIREMENT FUND 94,222 2,893,426
TOWN OF BRISTOL 0 0

Largest 501(c)(11)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
ST PAUL TEACHERS RETIREMENT FUND ASSOCIATION 96,634,639 1,025,690,208
TEACHERS ANNUITY AND AID ASSOCIATION OF HAMILTON COUNTY OHI 233,100 5,341,322
WOOD COUNTY TEACHER RETIREMENT ASSOCIATION 268,982 2,933,856
BOSTON PUBLIC SCHOOL TEACHERS RETIREMENT FUND 94,222 2,893,426
CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
TEACHERS ANNUITY & AID TRUST 003366-01 258,303 1,201,624
TOWN OF BRISTOL 0 0
DULUTH TEACHERS RETIREMENT FUND ASSOCIATION VARA & CO NOMINEE 316,468,423 0

Random Sample of 501(c)(11)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
7 CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
1 BOSTON PUBLIC SCHOOL TEACHERS RETIREMENT FUND 94,222 2,893,426
6 WOOD COUNTY TEACHER RETIREMENT ASSOCIATION 268,982 2,933,856
3 DULUTH TEACHERS RETIREMENT FUND ASSOCIATION VARA & CO NOMINEE 316,468,423 0
1.1 BOSTON PUBLIC SCHOOL TEACHERS RETIREMENT FUND 94,222 2,893,426
7.1 CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
5 TEACHERS ANNUITY & AID TRUST 003366-01 258,303 1,201,624
5.1 TEACHERS ANNUITY & AID TRUST 003366-01 258,303 1,201,624
5.2 TEACHERS ANNUITY & AID TRUST 003366-01 258,303 1,201,624
3.1 DULUTH TEACHERS RETIREMENT FUND ASSOCIATION VARA & CO NOMINEE 316,468,423 0
4 ST PAUL TEACHERS RETIREMENT FUND ASSOCIATION 96,634,639 1,025,690,208
2 TEACHERS ANNUITY AND AID ASSOCIATION OF HAMILTON COUNTY OHI 233,100 5,341,322
7.2 CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
3.2 DULUTH TEACHERS RETIREMENT FUND ASSOCIATION VARA & CO NOMINEE 316,468,423 0
7.3 CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
7.4 CERTIFICATED RETIREMENT ACCOUNT TR AFT 1610 UNITED PROF OF MARIN 203,715 1,471,541
3.3 DULUTH TEACHERS RETIREMENT FUND ASSOCIATION VARA & CO NOMINEE 316,468,423 0
2.1 TEACHERS ANNUITY AND AID ASSOCIATION OF HAMILTON COUNTY OHI 233,100 5,341,322
5.3 TEACHERS ANNUITY & AID TRUST 003366-01 258,303 1,201,624
2.2 TEACHERS ANNUITY AND AID ASSOCIATION OF HAMILTON COUNTY OHI 233,100 5,341,322

Source: NCCS IRS Business Master File August 2016