Overview of 501(c)(5)s

9.20.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(5) - Labor, Agricultural, Horticultural 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 == "5"))
  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 = 18,699. Total Gross Receipts = $34,519,410,432. Total Assets = $38,080,395,408.

Largest 501(c)(5)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
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 2,761,638,979 2,043,156,372
COMMUNICATIONS WORKERS OF AMERICA 1,923,124,441 638,600,747
NATIONAL ASSOCIATION OF LETTER CARRIERS 1,514,468,856 907,970,685
UNITED STEELWORKERS 1,076,564,079 689,101,596
NATIONAL FOOTBALL LEAGUE PLAYERS ASSOCIATION 427,518,397 284,985,154
STEAMFITTERS INDUSTRY SECURITY BENEFIT FUND 402,315,951 206,029,022
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 364,953,550 556,008,285
NEW YORK STATE TEAMSTERS COUNCIL HEALTH & HOSPITAL FUND 356,579,054 359,236,372
UNITED FOOD AND COMMERCIAL WORKERS INTERNATIONAL UNION 313,983,636 199,565,766
LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST 289,863,191 3,713,353

Largest 501(c)(5)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
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 2,761,638,979 2,043,156,372
IOWA FARM BUREAU FEDERATION 103,815,958 1,139,797,741
NATIONAL ASSOCIATION OF LETTER CARRIERS 1,514,468,856 907,970,685
TEXAS FARM BUREAU 25,804,008 809,668,293
INTERNATIONAL UNION UNITED AUTO AEROSPACE & AGRICULTURAL WORKERS 171,699,829 797,569,984
UNITED STEELWORKERS 1,076,564,079 689,101,596
UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA 152,674,339 645,335,517
COMMUNICATIONS WORKERS OF AMERICA 1,923,124,441 638,600,747
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 364,953,550 556,008,285
UNITED WELFARE FUND OF AMALAMATED LOCAL UNION 355 239,296,486 512,720,607

Random Sample of 501(c)(5)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
17638 AMERICAN FEDERATION OF LABOR & CONGRESS OF INDUSTRIAL ORGS 241,981 71,984
148 NEW HAMPSHIRE PLANT GROWERS ASSOCIATION 15,897 178,704
13855 BIRMINGHAM EDUCATION ASSOCIATION 41,250 66,340
7790 AFSCME LOCAL 3585 117,769 114,829
1425 AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES 74,550 260,221
17785 CALIFORNIA TEACHERS ASSOCIATION 208,511 184,910
11288 UNION OF ALPA PROFESSIONAL AND ADMINISTRATIVE EMPLOYEES UNIT 1 107,883 692,564
10971 INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS 45,014 65,352
11064 COMMUNICATION WORKERS OF AMERICA 77,309 11,290
7404 MCHENRY COUNTY FAIR ASSOCIATION 550,770 793,549
8072 IONIA COUNTY FARM BUREAU INC 103,194 112,108
3553 COMMUNICATION WORKERS OF AMERICA 788,294 1,283,514
17866 INTERNATIONAL ASSOCIATION OF MACHINISTS & AEROSPACE WORKERS 95,858 113,045
5670 ELECTRICAL INDUSTRY OF CENTRAL OHIO LABOR MANAGEMENT COOPERATION 218,055 1,419,860
16288 INTERNATIONAL ALLIANCE THEATRICAL STAGE EMPLOYEES & MOVING PICTURE M 132,261 101,040
16860 AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES 67,539 67,539
6218 AMERICAN FEDERATION OF TEACHERS 25,359 21,339
5247 ARCHITECTURAL GLASS INSTITUTE FUND 195,708 304,545
12586 ELECTRICLA WORKERS HOME ASSOCIATION OF SAVANNAH INC 2301 BULL ST 64,428 599,550
4231 OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION 337,522 132,666

Source: NCCS IRS Business Master File August 2016