Overview of 501(c)(19)s

11.14.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(19) - War Veterans Organizations

  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 == "19"))
  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 = 8,034. Total Gross Receipts = $2,927,551,186. Total Assets = $2,837,236,175.

Largest 501(c)(19)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
VETERANS OF FOREIGN WARS OF THE UNITED STATES 163,941,664 272,508,580
MILITARY OFFICERS ASSOCIATION OF AMERICA 103,477,724 115,292,480
VIETNAM VETERANS OF AMERICA INC 39,085,809 15,419,182
ARMED SERVICES MUTUAL BENEFIT ASSOCIATION 31,597,984 50,184,206
MARINE CORPS ASSOCIATION 30,697,713 16,449,156
AMVETS 29,281,878 30,138,850
AMERICAN LEGION 16,830,872 125,545
NATIONAL GUARD ASSOCIATION OF THE UNITED STATES 16,734,438 38,960,061
MARINES MEMORIAL ASSOCIATION 15,334,348 15,245,709
MILITARY ORDER OF THE PURPLE HEART OF THE USA 11,588,869 6,636,353

Largest 501(c)(19)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
VETERANS OF FOREIGN WARS OF THE UNITED STATES 163,941,664 272,508,580
MILITARY OFFICERS ASSOCIATION OF AMERICA 103,477,724 115,292,480
ARMED SERVICES MUTUAL BENEFIT ASSOCIATION 31,597,984 50,184,206
NATIONAL GUARD ASSOCIATION OF THE UNITED STATES 16,734,438 38,960,061
AFA VETERANS BENEFITS ASSOCIATION 4,565,771 31,202,831
AMVETS 29,281,878 30,138,850
NATIONAL GUARD ASSOCIATION OF MISSISSIPPI GROUP INSURANCE TRUST 1,904,783 23,478,071
RESERVE OFFICERS ASSOCIATION OF THE UNITED STATES 6,465,895 16,514,282
MARINE CORPS ASSOCIATION 30,697,713 16,449,156
VIETNAM VETERANS OF AMERICA INC 39,085,809 15,419,182

Random Sample of 501(c)(19)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
7578 UNITED STATES MILITARY ACADEMY CLASS OF 1971 8,921 9,290
64 AMVETS 29,635 26,413
5954 USS NIMITZ CVN-68 ASSOCIATION 8,514 10,943
3348 VETERANS OF FOREIGN WARS DEPARTMENT OF ILLINOIS 99,979 63,225
613 AMERICAN LEGION 8,393,286 8,689,911
7644 AMERICAN LEGION 522,400 336,438
4852 AMVETS 1,017,674 275,359
4716 AMVETS 206,132 103,310
4756 VETERANS OF FOREIGN WARS DEPT OF MISSOURI 82,567 293,601
3183 VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPT OF INDIANA 251,153 54,083
3470 VETERANS OF FOREIGN WARS DEPARTMENT OF ILLINOIS 157,076 23,246
1528 VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPT OF ARIZONA 392,333 623,529
7681 AMERICAN LEGION 1,711 26,136
2438 AMERICAN LEGION 781,640 605,529
7003 AMERICAN LEGION 189,162 121,343
7250 AMERICAN LEGION 198,158 24,874
2674 AMERICAN LEGION AUXILIARY 20,958 5,231
2257 VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPT OF VIRGINIA 230,928 27,665
5413 VIETNAM VETERANS OF AMERICA INC 35 807
1820 VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF OHIO 122,576 70,645

Source: NCCS IRS Business Master File August 2016