Overview of 501(c)(9)s

9.20.2018
Deondre' Jones

More from this project:

Organizations by IRS Subsection

501(c)(9) - Voluntary Employees Beneficiary Associations

  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 == "9"))
  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 = 5,764. Total Gross Receipts = $439,110,822,020. Total Assets = $233,963,359,757.

Largest 501(c)(9)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
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

  1. #display tables
  2. 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

  1. #display tables
  2. 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