More from this project:
Organizations by IRS Subsection
501(c)(7) - Social and Recreational Clubs
library(tidyverse)
library(knitr)
library(stringr)
library(scales)
library(httr)
source('https://raw.githubusercontent.com/UrbanInstitute/urban_R_theme/master/urban_theme_windows.R')
#Import IRS BMF
bmffile <- read.csv(file = "Data/bm1608.csv")
#Filter out of scope organizations
bmffile <- bmffile %>%
filter((OUTNCCS != "OUT")) %>%
filter((FNDNCD != "02" & FNDNCD!= "03" & FNDNCD != "04")) %>%
filter((SUBSECCD == "7"))
#Sort the bmf in descending order by gross receipts
#Limit the list to 10
#Select the appropriate columns, drop the rest
LargestGrossReceipts <- bmffile %>%
arrange(desc(INCOME)) %>%
slice(1:10) %>%
select(NAME, INCOME, ASSETS)
#Rename columns appropriately
colnames(LargestGrossReceipts) <- c("Organization", "Gross Receipts", "Total Assets")
LargestAssets <- bmffile %>%
arrange(desc(ASSETS)) %>%
slice(1:10) %>%
select(NAME, INCOME, ASSETS)
#Rename columns appropriately
colnames(LargestAssets) <- c("Organization", "Gross Receipts", "Total Assets")
#Generate random sample
set.seed(143)
random20 <- bmffile %>%
filter(bmffile$INCOME != 0 | bmffile$ASSETS != 0)
random20 <-sample_n(random20, 20, replace = FALSE) %>%
select(NAME, INCOME, ASSETS)
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
#display tables
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
#display tables
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
#display tables
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