Overview of 501(c)(13)s

10.2.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(13) - Cemetery Companies

  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 == "13"))
  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 = 2,933. Total Gross Receipts = $3,339,333,562. Total Assets = $11,830,705,129.

Largest 501(c)(13)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
CEDAR GROVE CEMETERY ASSOCIATION 294,007,702 328,447,542
FOREST LAWN MEMORIAL-PARK ASSOCIATION 261,543,703 680,051,105
WOODLAWN CEMETERY 130,213,643 182,962,056
FERNCLIFF CEMETERY ASSOCIATION 118,955,756 231,122,024
GREEN HILLS MEMORIAL PARK ENDOWMENT CARE TRUST FUND 63,599,492 49,103,432
KENSICO CEMETERY 54,148,133 129,062,404
MOUNT ELLIOTT CEMETERY 52,840,877 231,829,752
LEBANON CEMETERY ASSOCIATION OF QUEENS INC 42,698,576 154,747,503
PINELAWN CEMETERY 41,443,350 160,851,535
ENDOWMENT CARE TRUST FUND OF INGLEWOOD PARK CEMETARY 39,778,589 46,617,530

Largest 501(c)(13)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
FOREST LAWN MEMORIAL-PARK ASSOCIATION 261,543,703 680,051,105
CEDAR GROVE CEMETERY ASSOCIATION 294,007,702 328,447,542
MOUNT ELLIOTT CEMETERY 52,840,877 231,829,752
FERNCLIFF CEMETERY ASSOCIATION 118,955,756 231,122,024
LAKEWOOD CEMETERY ASSOCIATION 27,967,295 205,924,478
MOUNT OLIVET CEMETERY ASSOCIATION 15,515,404 199,484,519
PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN 18,828,319 196,389,268
GREEN-WOOD CEMETERY 16,988,959 190,959,192
WOODLAWN CEMETERY 130,213,643 182,962,056
CYPRESS LAWN CEMETERY ASSOCIATION 33,478,133 166,948,150

Random Sample of 501(c)(13)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
2767 C E CONRAD MEMORIAL CEMETERY ASSOCIATION 406,258 2,065,166
24 CLUSTERED SPIRES CEMETERY INC 32,541 282,983
2172 GROOMETOWN METHODIST CHURCH CEMETERY MEMORIAL FUND 31,203 70,518
1221 MAHONING CEMETERY ASSOCIATION 3,161,890 8,586,296
224 NEW MILFORD CENTER CEMETERY ASSOCIATION 202,942 1,062,554
2786 FAIRMOUNT MAUSOLEUM ENDOWMENT 1115220508 1,473,643 5,764,617
1768 BELLEFONTAINE CEMETERY ASSOCIATION 29,445,832 108,779,236
1718 OAKLAND CEMETERY ASSOCIATION INC 25,954 251,474
1732 EBEN ISRAEL CEMETERY 25,843 22,302
1159 PRAIRIE CHAPEL CEMETERY INC 10,231 595,987
1263 WALNUT GROVE CEMETERY ASSN 66,651 290,117
556 WOODLAWN CEMETERY ASSOCIATION INC 215,207 1,015,045
2793 MOUNTAIN VIEW CEMETERY ASSOCIATION 176,277 62,303
886 TULOCAY CEMETERY ASSOCIATION ENDOWMENT CARE FUND 1,940,567 5,227,256
2545 CONCRETE CEMETERY ASSOCIATION 32,401 266,959
2634 GARLAND-MILLS CEMETERY FOUNDATION 574,042 3,083,883
971 EDINBORO CEMETERY ASSN 78,481 653,081
819 HERSHEY CEMETERY COMPANY 157,701 1,719,008
1964 CORINTH CEMETERY CORPORATION A K A CORINTH CEMETERY ASSOCIATION 47,494 788,671
660 FIDELITY CEMETERY ASSOCIATION OF BERGEN COUNTY NEW JERSEY 6,620,471 65,008,730

Source: NCCS IRS Business Master File August 2016