Overview of 501(c)(4)s

9.20.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(4) - Civic Leagues, Social Welfare Organizations and Local Associations of Employees

  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 == "4"))
  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 = 26,339. Total Gross Receipts = $132,592,873,015. Total Assets = $92,833,477,656.

Largest 501(c)(4)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
AARP 31,659,822,817 2,330,580,646
BLUE CARE NETWORK OF MICHIGAN 5,712,124,264 1,796,385,567
DELTA DENTAL OF CALIFORNIA 5,404,068,791 1,614,974,955
HEALTH INSURANCE PLAN OF GREATER NEW YORK 5,187,437,630 2,262,326,560
TUFTS ASSOCIATED HEALTH MAINTENANCE ORGANIZATION INC 3,763,277,645 1,112,249,471
SELECTHEALTH INC 2,902,763,690 786,574,634
PRIORITY HEALTH 2,534,486,036 771,566,127
HEALTH ALLIANCE PLAN OF MICHIGAN 2,238,026,231 620,761,645
PRAIRIE MEADOWS RACE TRACK & CASINO INC 2,105,966,636 116,526,924
MEDICA HEALTH PLANS 2,090,854,668 856,911,737

Largest 501(c)(4)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
NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP 1,129,065,630 22,836,360,828
AARP 31,659,822,817 2,330,580,646
HEALTH INSURANCE PLAN OF GREATER NEW YORK 5,187,437,630 2,262,326,560
MUNICIPAL IMPROVEMENT CORPORATION OF LOS ANGELES 68,156,148 1,867,756,904
BLUE CARE NETWORK OF MICHIGAN 5,712,124,264 1,796,385,567
DELTA DENTAL OF CALIFORNIA 5,404,068,791 1,614,974,955
FUND FOR POLICY REFORM INC 23,100,000 1,453,399,059
BANK OF SWEDEN TERCENTENARY FOUNDATION 77,304,984 1,209,855,597
MISSOURI FOUNDATION FOR HEALTH 699,132,834 1,126,100,533
TUFTS ASSOCIATED HEALTH MAINTENANCE ORGANIZATION INC 3,763,277,645 1,112,249,471

Random Sample of 501(c)(4)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
24844 UNITED STATES PARACHUTE ASSOC INC 4,927,115 5,886,909
208 THE LAKES REGION KENNEL CLUB INC 13,846 19,851
19517 DAUPHIN ISLAND PROPERTY OWNERS ASSOCIATION 112,580 2,860,997
10972 SAFARI CLUB INTERNATIONAL 476,015 59,030
2007 ROTARY INTERNATIONAL 27,403 13,926
25053 ALBANY GUN CLUB 87,927 41,801
15901 NEW MIDWAY VOLUNTEER FIRE COMPANY 327,511 1,319,841
15455 INTERNATIONAL ASSOCIATION OF LIONS CLUBS 27,471 6,969
15586 NEW JERSEY STATE FIREMENS ASSOCIATION 14,300 45,921
10430 INTERNATIONAL ASSOCIATION OF LIONS CLUBS 305,918 428,042
11372 REEDSBURG FESTIVAL LTD 64,405 75,217
5005 KIWANIS INTERNATIONAL INC 123,897 87,719
25170 PENINSULA ATHLETIC LEAGUE 135,917 7,603
7988 THE HIGHLANDS PROPERTY OWNERS ASSOC INC 1,952 14,793
22947 DISABLED AMERICAN VETERANS AUXILIARY INC 6,596,417 16,119,858
23754 CHEWELAH RECREATIONAL ASSOCIATION 99,232 57,540
8761 L F MAINTENANCE CORPORATION 1,947,117 2,826,006
7392 AMERICAN FREEDOM AND ENTERPRISE FOUNDATION INC 55,000 6,164
17733 KIWANIS INTERNATIONAL INC 80,184 235,758
5961 INTERNATIONAL ASSOCIATION OF LIONS CLUBS 1,438,965 294,262

Source: NCCS IRS Business Master File August 2016