Overview of 501(c)(20)s

11.14.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(20) - Legal Service 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 == "20"))
  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 = 3. Total Gross Receipts = $1,100,342. Total Assets = $585,601.

Largest 501(c)(20)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
CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052

Largest 501(c)(20)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
UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347

Random Sample of 501(c)(20)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
3 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
1 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
3.1 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
2 CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
1.1 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
3.2 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
2.1 CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
2.2 CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
2.3 CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
2.4 CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
2.5 CIVIL SERVICE TECH GUILD LOC 375 PROFESSIONAL EMP LEGAL SVCES TR 1,034,720 55,347
1.2 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
3.3 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
1.3 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
3.4 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
3.5 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
1.4 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
1.5 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052
3.6 AFSCME LOCAL NO 54 LEGAL SERVICES FUND 51,646 64,202
1.6 UNITED UNION OF ROOFERS LOCAL 8 13,976 466,052

Source: NCCS IRS Business Master File August 2016