Overview of 501(c)(18)s

11.14.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(18) - Employee Funded Pension Funds

  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 == "18"))
  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 = 1. Total Gross Receipts = $554,100,605. Total Assets = $1,016,248,695.

Largest 501(c)(18)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
INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
PLUMBERS & STEAMFITTER LOCAL 73 0 0

Largest 501(c)(18)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
INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
PLUMBERS & STEAMFITTER LOCAL 73 0 0

Random Sample of 501(c)(18)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
1 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.1 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.2 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.3 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.4 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.5 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.6 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.7 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.8 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.9 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.10 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.11 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.12 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.13 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.14 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.15 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.16 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.17 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.18 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695
1.19 INTER-LOCAL PENSION FUND OF THE GCC OF INTER BROTHERHOOD OF TEAMSTERS 554,100,605 1,016,248,695

Source: NCCS IRS Business Master File August 2016