Overview of 501(c)(7)s

9.20.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(7) - Social and Recreational Clubs

  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 == "7"))
  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 = 18,047. Total Gross Receipts = $16,809,854,532. Total Assets = $27,423,092,714.

Largest 501(c)(7)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
BOCA WEST COUNTRY CLUB 66,669,214 134,923,363
NEW YORK ATHLETIC CLUB 64,919,581 80,150,904
DESERT MOUNTAIN CLUB INC 63,486,805 137,530,112
DELTA DELTA DELTA 57,720,384 13,132,853
OLYMPIC CLUB 54,774,886 133,638,772
KAPPA ALPHA THETA FRATERNITY 52,984,798 9,269,451
DELTA GAMMA FRATERNITY 52,389,128 17,162,021
ALPHA CHI OMEGA FRATERNITY INC SUBORDINATE GROUP RETURN 51,011,338 11,808,972
ZETA TAU ALPHA FRATERNITY 50,806,435 9,521,712
KAPPA KAPPA GAMMA FRATERNITY INC 50,791,220 2,895,135

Largest 501(c)(7)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
DESERT MOUNTAIN CLUB INC 63,486,805 137,530,112
BOCA WEST COUNTRY CLUB 66,669,214 134,923,363
OLYMPIC CLUB 54,774,886 133,638,772
JOHNS ISLAND CLUB INC 32,401,973 97,789,808
ARMY NAVY COUNTRY CLUB 33,270,844 95,722,834
THE UNION LEAGUE OF PHILADELPHIA 40,481,661 88,435,601
VINTAGE CLUB 25,959,383 80,933,644
NEW YORK ATHLETIC CLUB 64,919,581 80,150,904
MULTNOMAH ATHLETIC CLUB 39,390,416 80,135,782
GREAT HARBOR YACHT CLUB INC 6,777,509 79,323,817

Random Sample of 501(c)(7)s

  1. #display tables
  2. kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization Gross Receipts Total Assets
17023 KINGS COUNTRY CLUB 2,735,413 4,373,546
143 EAST SIDE CLUB 515,591 159,244
13372 UNIVERSITY PARK WOMENS CLUB INC 46,166 15,121
7518 WEST SIDE CONSERVATION CLUB INC 60,201 123,071
1375 NEW ENGLAND ANTIQUE ARMS SOCIETY INC 51,452 12,775
17165 SAN LEANDRO SAILING CLUB INC 65,978 103,979
10894 SUFFOLK GOLF ASSOCIATION LTD 5,550 2,464
10589 HILL & DALE TENNIS LEAGUE 1,950 1,853
10678 COLUMBUS COUNTRY CLUB INC 48,437 15,266
7146 ALPHA PHI INTERNATIONAL FRATERNITY 73,210 26,450
7791 BLACKHAWK FLYING CLUB INC 57,725 13,486
3429 LAKE GILMAN OWNERS INC 75,048 167,779
17243 PETALUMA YACHT CLUB INC 49,559 360,111
5472 SYLVAN PARK 166,467 158,783
15719 NEWCASTLE COUNTRY CLUB 238,670 149,324
16271 RETIREES CLUB OF THE JOHNSON & JOHNSON FAMILY OF COMPANIES 97,568 39,228
6001 PHI GAMMA DELTA FRATERNITY 254,447 4,038
5064 SAW CREEK HUNTING AND FISHING 88,549 70,328
12147 KAPPA DELTA SORORITY 304,213 118,772
4083 BERKS COUNTY DOG TRAINING CLUB 75,338 183,696

Source: NCCS IRS Business Master File August 2016