Overview of 501(c)(3)s

9.20.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(3) - Private Foundation

  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 == "3"))
  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[sample(nrow(bmffile), 20), ]
  40. random20 <- random20 %>%
  41.   select(NAME, INCOME, ASSETS)
  42.  
  43. random20 <- bmffile %>% 
  44.   filter(bmffile$INCOME != 0 | bmffile$ASSETS != 0) 
  45. random20 <-sample_n(random20, 20, replace = FALSE) %>%
  46.   select(NAME, INCOME, ASSETS)
  47.  
  48.  
  49. colnames(random20) <- c("Organization", "Gross Receipts", "Total Assets")

Number of organizations reporting assets or income = 479,807. Total Gross Receipts = 2,885,127,534,136. Total Assets = 4,313,306,667,877.

Largest 501(c)(3)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
PRESIDENT AND FELLOWS OF HARVARD COLLEGE 90,325,789,860 73,518,242,000
KAISER FOUNDATION HEALTH PLAN INC 66,501,905,671 18,476,161,448
BILL & MELINDA GATES FOUNDATION TRUST 54,420,494,508 43,559,551,856
HOWARD HUGHES MEDICAL INSTITUTE 49,190,053,351 21,693,736,438
THE BOARD OF TRUSTEES OF THE LELAND STANFORD JUNIOR UNIVERSITY 33,572,755,723 36,213,882,456
KAISER FOUNDATION HOSPITALS 30,499,444,071 42,837,008,991
MASSACHUSETTS INSTITUTE OF TECHNOLOGY 26,659,611,000 21,882,075,000
TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA 15,876,299,641 17,230,855,000
IHC HEALTH SERVICES INC 15,110,938,763 8,427,638,721
DUKE UNIVERSITY 13,001,041,449 12,368,118,493

Largest 501(c)(3)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
PRESIDENT AND FELLOWS OF HARVARD COLLEGE 90,325,789,860 73,518,242,000
BILL & MELINDA GATES FOUNDATION 4,401,623,050 44,320,862,806
BILL & MELINDA GATES FOUNDATION TRUST 54,420,494,508 43,559,551,856
KAISER FOUNDATION HOSPITALS 30,499,444,071 42,837,008,991
THE BOARD OF TRUSTEES OF THE LELAND STANFORD JUNIOR UNIVERSITY 33,572,755,723 36,213,882,456
TRUSTEES OF PRINCETON UNIVERSITY 4,274,224,387 27,631,907,000
MASSACHUSETTS INSTITUTE OF TECHNOLOGY 26,659,611,000 21,882,075,000
HOWARD HUGHES MEDICAL INSTITUTE 49,190,053,351 21,693,736,438
KAISER FOUNDATION HEALTH PLAN INC 66,501,905,671 18,476,161,448
TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA 15,876,299,641 17,230,855,000

Random Sample of 501(c)(3)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
392330 J BENNETT JOHNSTON SCIENCE FOUNDATION 139,059 807,945
113842 PUBLIC TELEVISION 19 INC 10,242,453 12,209,723
419375 FINKELMAN FAMILY CHARITABLE FOUNDATION 50,682 314,665
408030 SHALLOWATER SENIOR CITIZENS 59,232 3,000
121953 POVERELLO CENTER INC 3,445,060 5,038,731
460798 LITTLE LEAGUE BASEBALL INC 289,062 86,666
464153 MERCY FOUNDATION NORTH 4,386,187 8,464,729
299599 CAROLINAS COMMUNITY CARE LLC 0 5,233,044
152592 CORNERSTONE FAMILY COUNSELING INC 82,097 18,707
310799 FUTURE FARMERS OF AMERICA 523,018 143,319
59303 AMHE INCORPORATED-NEW YORK CHAPTER 46,402 24,741
83040 DEBORAH ELKINS FOUNDATION 314,784 764,311
13031 POP WARNER LITTLE SCHOLARS INC 94,927 189,766
90115 AMETHYST HOUSE INC 922,554 348,371
399722 DIGNITY HEALTH FOUNDATION-EAST VALLEY 4,351,977 7,854,564
457612 FRIENDS OF MALHEUR NATIONAL WILDLIFE REFUGE 159,492 163,317
453954 BARROW SEARCH AND RESCUE INC 327,670 536,990
474452 RIDE ON L A 1,299,160 2,923,962
190745 BRANDY STATION VOLUNTEER FIRE DEPARTMENT INC 1,046,704 2,611,993
50147 NORTHRUP EDUCATIONAL FOUNDATION INC 32,430 381,905

Source: NCCS IRS Business Master File August 2016