More from this project:
Organizations by IRS Subsection
501(c)(9) - Voluntary Employees Beneficiary Associations
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 == "9"))
#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 = 5,764. Total Gross Receipts = $439,110,822,020. Total Assets = $233,963,359,757.
Largest 501(c)(9)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 |
---|---|---|
UAW RETIREE MEDICAL BENEFITS TR | 118,835,000,000 | 62,942,250,299 |
CENTRAL STATES SOUTHEAST & SOUTHWEST AREAS HEALTH & WELFARE F | 90,230,569,901 | 4,796,650,552 |
AT&T VEBA TRUST | 9,754,980,846 | 142,143,550 |
NATIONAL AUTOMATIC SPRINKLER INDUSTRY WELFARE FUND | 4,894,230,118 | 508,121,277 |
AT&T UNION WELFARE BENEFIT TRUST | 4,480,001,161 | 5,463,479,761 |
WAL-MART STORES INC ASSOCIATE HEALTH & WELFARE TRUST | 4,443,514,037 | 607,826,737 |
WELLS FARGO & COMPANY EMPLOYEE BENEFIT TRUST | 4,213,274,315 | 4,658,308 |
GOVERNMENT EMPLOYEES HEALTH ASSOCIATION INC | 3,999,313,390 | 1,302,864,870 |
GENERAL ELECTRIC COMPANY INSURANCE PLAN TRUST CO V A DIAMANTE | 2,909,064,426 | 1,031,461,591 |
JPMORGAN CHASE VEBA TRUST FOR ACTIVE EMPLOYEES | 2,654,047,689 | 23,272,422 |
Largest 501(c)(9)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 |
---|---|---|
UAW RETIREE MEDICAL BENEFITS TR | 118,835,000,000 | 62,942,250,299 |
AT&T UNION WELFARE BENEFIT TRUST | 4,480,001,161 | 5,463,479,761 |
CENTRAL STATES SOUTHEAST & SOUTHWEST AREAS HEALTH & WELFARE F | 90,230,569,901 | 4,796,650,552 |
UNITED STATES STEEL CORPORATION REPRESENTED RETIREES BENEFIT TRUST | 1,388,359,972 | 2,101,685,580 |
TRUST FOR RETIREE MEDICAL DENTAL AND LIFE INSURANCE PLAN OF ARMY | 193,617,923 | 1,714,307,198 |
P G & E POST RETIREMENT MED PL TR NON-MGMT EMPLOYEES & RETIREES | 121,064,042 | 1,602,831,625 |
DTE ENERGY COMPANY VEBA TR | 65,039,960 | 1,416,971,686 |
BELLSOUTH CORPORATION RFA LIFE VEBA TRUST | 88,445,890 | 1,336,390,883 |
NATIONAL ELEVATOR INDUSTRY HEALTH BENEFIT PLAN | 1,496,271,350 | 1,311,485,530 |
GOVERNMENT EMPLOYEES HEALTH ASSOCIATION INC | 3,999,313,390 | 1,302,864,870 |
Random Sample of 501(c)(9)s
#display tables
kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization | Gross Receipts | Total Assets | |
---|---|---|---|
5437 | P G & E POST RETIREMENT MED PL TR NON-MGMT EMPLOYEES & RETIREES | 121,064,042 | 1,602,831,625 |
46 | REPUBLIC RETIREE VEBA BENEFIT TR | 47,321,195 | 92,847,020 |
4270 | ALEX LEE INC VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION | 31,505,887 | 10,261,247 |
2401 | HAYES LEMMERZ INTL BENE PLN VEBA TR | 4,831,879 | 5,306,719 |
439 | LOCAL 74 LEGAL SERVICES PLAN | 43,368 | 333,143 |
5479 | AUTOMOTIVE INDUSTRIES WELFARE FUND | 70,534,742 | 22,997,889 |
3477 | GOOD EARTH TOOLS INC V E B A | 3,616,647 | 2,106,424 |
3379 | IOWA ASSOCIATION OF ELECTRIC COOPERATIVE HEALTH CARE TRUST | 11,348,614 | 9,252,641 |
3408 | OPPORTUNITY LIVING BENEFIT TR | 1,877,871 | 912,546 |
2280 | ROTARY FORMS PRESS INC TRUST | 388,750 | 0 |
2486 | ERNST & YOUNG BENEFIT TR | 591,240 | 1,782,771 |
1094 | WASHINGTON SOFTWARE ALLIANCE EMPLOYEE BENEFIT TRUST | 52,618,354 | 5,899,481 |
5500 | MEDIA GUILD | 1,075,761 | 688,987 |
1745 | KATONAH-LEWISBORO DISTRICT TEACHERS ASSOC BENEFIT TRUST | 559,682 | 321,385 |
5013 | VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION FOR EMPLOYEES OF | 1,030,413 | 4,988,763 |
5188 | YP HOLDINGS LLC VEBA TR | 12,325,062 | 20,670,938 |
1913 | TEXAS UTILITIES COLLECTIVELY BARGAINED VEBA 174-672 | 7,040,899 | 464,279 |
1614 | O M HEALTH & WELFARE FUND | 220,245 | 655,145 |
3872 | SHERIFF OFFICERS BENEFIT FUND ASSOCIATION | 1,399,978 | 829,376 |
1302 | WARNER-LAMBERT COMPREHENSIVE MEDICAL AND DENTAL PLAN TRUST AGRE | 33,515,707 | 55,156,791 |
Source: NCCS IRS Business Master File August 2016