* BMF 03/2012 501c3.

VARIABLE LABELS
EIN "Employer identification number."
NAME "Organization name."
STATE "Two-letter state abbreviation."
NTEE1 "NTEE major group (A-Z)"
NTEECC "NTEECC classification"
ADDRESS "Address"
CITY "City"
ZIP "ZIP code."
zip5 "First 5 digits of zip code"
FIPS "2-digit State + 3-digit County FIPS code (Federal Information Processing Standard). See also U.S. Census Bureau State & County QuickFacts."
MSA_NECH "Metropolitan Statistical Area (NCCS file) (list)"
PMSA "Primary Metropolitan Statistical Area"
TAXPER "Ending date for tax period of financial data. Core files for 1997 on are in "yyyymm" format (199412=Dec. 1994). Earlier years use 2-digit year ("9412")."
outnccs "Out-of-scope (IN/OUT) (see OUTREAS doc. for details)"
OUTREAS "Reason why out of scope"
Filer "Filed 990 return (Form 990, Form 990-EZ or Form 990-N) within 24 months of BMF file? (Y/N)"
ZFILER "Filed 990 return with zero income and assets within 24 months of BMF file? (Y/N) - Beginning 2008, over 95% of 'zero filers' (ZFiler=Y) filed Form 990-N (e-Postcard) for tax years ending on or after December 31, 2007."
SUBSECCD "IRS subsection code (03=501(c)(3), etc.)"
ntmaj5 "Major subsector (5)"
ntmaj10 "10 NTEE major groups"
ntmaj12 "12 NTEE major groups: ntmaj10 plus higher education (BH) and hospitals (EH)"
NTEEconf "NTEE classification confidence rating (A/B/C)"
MAJGRPB "Major NTEE group plus hospitals and higher education"
ACTIV1 "First activity code."
ACTIV2 "Second activity code."
ACTIV3 "Third activity code."
ASCD "Asset code"
INCCD "Income range code"
INCOME "Gross receipts from most recently filed Form 990"
F990REV "Total revenue from most recent Form 990"
ASSETS "Total assets (end of year) from most recent Form 990"
cFiler "Filed 990 return within 24 months of BMF file date? (Y/N)"
czFiler "Filed 990 return with zero income and assets within 24 months of BMF file? (Y/N) - Beginning 2008, over 95% of 'zero filers' (cZFiler=Y) filed Form 990-N (e-Postcard) for tax years ending on or after December 31, 2007."
cTaxPer "Ending date for tax period of NCCS financial data in yyyymm format."
cTotRev "Total Revenue from most recent Form 990 (Part I, line 12 on Form 990; Part I, line 9 on Form 990-EZ; or Part I, line 12(a) on Form 990-PF)"
cAssets "Total Assets (Book Value at end of year) from most recent Form 990 (Part IV, line 59(B) on Form 990; Part II, line 25(B) on Form 990-EZ; or Part II, line 16(b) on Form 990-PF)"
cFinSrc "Source of financial data added by NCCS (primarily the most recent Form 990 filing as of BMF date from NCCS Core files)"
RULEDATE "Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)"
FNDNCD "Reason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity"
FRCD "Filing requirements code. The 1st 2 characters indicate the requirements for 990/990-EZ forms. The 3rd character = 1 if a 990-PF is required or 0 if not."
AFCD "Affiliation code"
ARED "The Advance Ruling process is obsolete as of July 2008 and the Advance Ruling Expiration Date (ARED) will be blank or zeroed out. For further information, please check www.irs.gov."
CONTACT "Contact person (from IRS files)"
SEC_NAME "Secondary organization name"
GEN "Group Exemption Number"
EOSTATUS "Exempt Organization Status Code defines the type of exemption held by the organization"
LEVEL1 "Public charity or private foundation?"
LEVEL2 "Reporting public charity groups."
level3 "Major NTEE category"
level4 "NTEE-CC Major Group"
CLASSCD "IRS Classification code"
DEDUCTCD "IRS Deductibility code"
NTEEIRS "NTEE code assigned by IRS (includes NTEE-CC & XP codes)"
NAICS "NAICS Code"
ORGCD "Organization code: corporation, trust, association, etc."
ACCPER "Accounting period"
randnum "Random number between 0 and 1 used for creating samples"
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VALUE LABELS AFCD
"0" "Unknown"
"9" "Subordinate in a group ruling."
"8" "Central - parent (group ruling) and is a church or 501 (c)(1)"
"7" "Intermediate- group exempt intermediate organization of a national, regional or geog. group"
"6" "Central - parent (group ruling) and is not a church or 501(c)(1)"
"3" "Independent org. or independent auxiliary unaffil. w. national, regional or geogr. grouping"
"2" "Intermediate organization (no group exemption)"
"1" "Central organization (no group exemption)"
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VALUE LABELS ASCD
"0" "0"
"1" "$1 to $9,999"
"2" "$10,000 to $24,999"
"3" "$25,000 to $99,999"
"4" "$100,000 to $499,999"
"5" "$500,000 to $999,999"
"6" "$1,000,000 to $4,999,999"
"7" "$5,000,000 to $9,999,999"
"8" "$10,000,000 to $49,999,999"
"9" "$50,000,000 to greater"
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VALUE LABELS cFiler
"Y" "Yes"
"N" "No"
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VALUE LABELS czFiler
"Y" "Yes"
"N" "No"
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VALUE LABELS DEDUCTCD
"0" "Description unknown at this time"
"1" "Contributions are deductible"
"2" "Contributions are not deductible"
"4" "Contributions are deductible by treaty (foreign organizations)"
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VALUE LABELS EOSTATUS
"01" "Unconditional Exemption"
"02" "Conditional Exemption"
"12" "Trust described in section 4947(a)(2) of the Code"
"25" "Organization terminating its private foundation status under section 507(b)(1)(B) of the Code"
"32" "Did not respond to an IRS CP 140 notice requesting information on its continued exempt status"
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VALUE LABELS Filer
"Y" "Yes"
"N" "No"
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VALUE LABELS FNDNCD
"13" "Organization operated for the benefit of a public (government owned or run) college or university"
"12" "Hospital or medical research organization"
"11" "School"
"10" "Church"
"09" "Suspense"
"04" "Private non-operating foundation"
"03" "Private operating foundation (other)"
"02" "Private operating foundation exempt from paying excise taxes on investment income"
"00" "All organizations except 501(c)(3)"
"21" "Supporting Organization 509(a)(3) Type I"
"22" "Supporting Organization 509(a)(3) Type II"
"23" "Supporting Organization 509(a)(3) Type III functionally integrated"
"24" "Supporting Organization 509(a)(3) Type III not functionally integrated"
"18" "Organization organized and operated to test for public safety"
"17" "Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16"
"16" "Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose"
"15" "Organization with a substantial portion of support from a governmental unit or the general public"
"14" "Governmental unit"
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VALUE LABELS FRCD
"030" "990 - Group return"
"031" "990PF Required - Group return"
"040" "990 - Required to file Form 990-BL, Black Lung Trusts"
"041" "990PF Required - 990 Required to file Form 990-BL, Black Lung Trusts"
"060" "990 - Not required to file (church)"
"061" "990PF Required - Not required to file (church)"
"070" "990 - Government 501(c)(1)"
"071" "990PF Required - Government 501(c)(1)"
"130" "990 - Not required to file (religious organization)"
"131" "990PF Required - Not required to file (religious organization)"
"140" "990 - Not required to file (instrumentalities of states or political subdivisions)"
"141" "990PF Required - Not required to file (instrumentalities of states or political subdivisions)"
"000" "990 - Not required to file (all other)"
"001" "990PF Required - 990 not required to file (all other)"
"010" "990 (all other) or 990EZ return"
"011" "990PF Required (all other)"
"020" "990 - Required to file Form 990-N (Income less than $25,000 per year)"
"021" "990PF Required - 990 Required to file Form 990-N (Income less than $25,000 per year)"
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VALUE LABELS INCCD
"9" "$50,000,000 to greater"
"0" "0"
"1" "$1 to $9,999"
"2" "$10,000 to $24,999"
"3" "$25,000 to $99,999"
"4" "$100,000 to $499,999"
"5" "$500,000 to $999,999"
"6" "$1,000,000 to $4,999,999"
"7" "$5,000,000 to $9,999,999"
"8" "$10,000,000 to $49,999,999"
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VALUE LABELS LEVEL1
"O" "Other Nonprofits"
"PF" "Private Foundation"
"PC" "Public Charity"
"U" "Unknown"
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VALUE LABELS LEVEL2
"M" "Mutual Benefit Public Charity"
"S" "Supporting Public Charity"
"O" "Operating Public Charity"
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VALUE LABELS level3
"ZB" "Fundraising within NTEE major group"
"ZA" "Single organization support"
"MO" "Other mutual benefit"
"MR" "Pension and retirement funds"
"UN" "Unknown, unclassified"
"RE" "Religion related"
"PB" "Public, societal benefit"
"IN" "International, foreign affairs"
"HS" "Human Services"
"HE" "Health"
"EN" "Environment/animals"
"ED" "Education"
"AR" "Arts, culture and humanities"
"ZF" "Other Supporting Public Benefit"
"ZE" "General fundraising"
"ZD" "Public foundations"
"ZC" "Private grantmaking foundations"
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VALUE LABELS level4
"E" "Health"
"P" "Human Services - Multipurpose and Other"
"F" "Mental Health, Crisis Intervention"
"Q" "International, Foreign Affairs, and National Security"
"G" "Diseases, Disorders, Medical Disciplines"
"R" "Civil Rights, Social Action, Advocacy"
"H" "Medical Research"
"S" "Community Improvement, Capacity Building"
"I" "Crime, Legal Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"J" "Employment, Job Related"
"U" "Science and Technology Research Institutes, Services"
"K" "Food, Agriculture, and Nutrition"
"" "Unknown"
"V" "Social Science Research Institutes, Services"
"A" "Arts, Culture, and Humanities"
"L" "Housing, Shelter"
"W" "Public, Society Benefit - Multipurpose and Other"
"B" "Education"
"M" "Public Safety"
"X" "Religion Related, Spiritual Development"
"C" "Environmental Quality, Protection, and Beautification"
"N" "Recreation, Sports, Leisure, Athletics"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"O" "Youth Development"
"Z" "Unknown"
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VALUE LABELS MAJGRPB
"Z" "Z-Unknown, Unclassified"
"A" "A-Arts, Culture & Humanities"
"B" "B-Education"
"BH" "BH-Higher educ."
"C" "C-Environment"
"D" "D-Animal Related"
"E" "E-Health - General"
"EH" "EH-Hospitals"
"F" "F-Mental Health"
"G" "G-Health - Disease Specific (general)"
"H" "H-Health - Disease Specific (research)"
"I" "I-Crime, Legal Related"
"J" "J-Employment, Job Related"
"K" "K-Food, Agriculture, Nutrition"
"L" "L-Housing, Shelter"
"M" "M-Public Safety, Disaster Preparedness"
"N" "N-Recreation and Sports"
"O" "O-Youth Development"
"P" "P-Human Services, Multipurpose and Other"
"Q" "Q-International, Foreign Affairs"
"R" "R-Civil Rights/Advocacy"
"S" "S-Community Improvement"
"T" "T-Philanthropy, Voluntarism"
"U" "U-Science and Technology"
"V" "V-Social Science"
"W" "W-Public, Society Benefit"
"X" "X-Religion Related"
"Y" "Y-Mutual/Membership Benefit"
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VALUE LABELS NTEE1
"Z" "Unknown"
"E" "Health"
"P" "Human Services - Multipurpose and Other"
"F" "Mental Health, Crisis Intervention"
"Q" "International, Foreign Affairs, and National Security"
"G" "Diseases, Disorders, Medical Disciplines"
"R" "Civil Rights, Social Action, Advocacy"
"H" "Medical Research"
"S" "Community Improvement, Capacity Building"
"I" "Crime, Legal Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"J" "Employment, Job Related"
"U" "Science and Technology Research Institutes, Services"
"K" "Food, Agriculture, and Nutrition"
"" "Unknown"
"V" "Social Science Research Institutes, Services"
"A" "Arts, Culture, and Humanities"
"L" "Housing, Shelter"
"W" "Public, Society Benefit - Multipurpose and Other"
"B" "Education"
"M" "Public Safety"
"X" "Religion Related, Spiritual Development"
"C" "Environmental Quality, Protection, and Beautification"
"N" "Recreation, Sports, Leisure, Athletics"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"O" "Youth Development"
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VALUE LABELS nteeFinal1
"O" "Youth Development"
"Z" "Unknown"
"E" "Health"
"P" "Human Services - Multipurpose and Other"
"F" "Mental Health, Crisis Intervention"
"Q" "International, Foreign Affairs, and National Security"
"G" "Diseases, Disorders, Medical Disciplines"
"R" "Civil Rights, Social Action, Advocacy"
"H" "Medical Research"
"S" "Community Improvement, Capacity Building"
"I" "Crime, Legal Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"J" "Employment, Job Related"
"U" "Science and Technology Research Institutes, Services"
"K" "Food, Agriculture, and Nutrition"
"" "Unknown"
"V" "Social Science Research Institutes, Services"
"A" "Arts, Culture, and Humanities"
"L" "Housing, Shelter"
"W" "Public, Society Benefit - Multipurpose and Other"
"B" "Education"
"M" "Public Safety"
"X" "Religion Related, Spiritual Development"
"C" "Environmental Quality, Protection, and Beautification"
"N" "Recreation, Sports, Leisure, Athletics"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
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VALUE LABELS NTEESRC
"auto" "Automatically coded by NCCS (confidence=C)"
"ZA" "Review of organizations classified as Z in preparation for the 1997 ARNOVA conference (confidence=B)"
"RT" "Review of samples of organizations in construction of NTEE rating system (confidence=A)"
"DS" "David Stevenson's rulings (confidence=A)"
"ALM" "Almanac 2000 edits (confidence=A)"
"FLR" "1992 classification of organizations using parts 3 and 8, stored in Filer92 (confidence=B)"
"IS" "Bank of classifications that were completed at Independent Sector (confidence=B)"
"MD" "Classifcation of Maryland State Attorney General's file"
"N95" "Classifcation of RTF 1995 completed by Nick Stengel"
"NSS" "Classifcation of SOI completed by Nick Stengel (confidence=A)"
"$src" "Dig.data auto-coded 3/2005"
"KCS" "Classification done for Kansas City newspaper layout"
"BMF" "Classification by I.R.S. EP/EO Division (confidence=C)"
"$src" "Auto-generated codes (confidence=C)"
"SM" "Classification done by ShoShauna Mccoy"
"RTF" "Classification of I.R.S. Return Transaction Files"
"DD200511" "Digitized data auto-codes"
"SOI" "Classification completed during reconciliation of SOI94"
"" "Unknown source (confidence= ?)"
"Core2004co" "2006 NTEE rules"
"3YR" "Classification review completed during the data development of the three-year financial project"
"bahr1" "NCCS thorough verification (Matt Bahr 2002) (confidence=A)"
"SMP" "Classification review from sampling (confidence=B)"
"NCCS200211-B" "NCCS verified records (medium confidence)"
"NCCS200211-C" "NCCS autocoded records (low confidence)"
"ZZ" "NCCS expert verified records"
"CORE02" "Core 2002 codes (04/02/04)"
"DD200304-C" "Dig.data auto-coded 4/2003"
"DIT" "Digitized Data - Tom's Foxpro classification program (confidence=C)"
"DD200304-B" "Dig.data verified 4/2003"
"bahrz1" "NCCS - No information found in web search"
"FC" "Foundation Center reclassification"
"ZD" "David Stevenson's reclass. of unclassified"
"ZT" "Temp's review of unclassified, Feb. 97"
"T3" "Temps review and corrections to initial review of RTF95 file(T2)."
"NSO" "Nick Stengel's clean up of the opera file (confidence=A)"
"T2" "Temps classification of the unclassified orgs in RTF95 file (confidence=B)"
"JCC" "Jill Capitani's clean up of the nteelu file"
"T" "Temps review in Fall 1996 (confidence=B)"
"IV" "Independent verifiers (1996) (confidence=A)"
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VALUE LABELS ntmaj10
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
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VALUE LABELS ntmaj12
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
"EH" "Hospitals"
"BH" "Education, higher"
"AR" "Arts, culture, and humanities"
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VALUE LABELS ntmaj5
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"OT" "Other"
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VALUE LABELS ORGCD
"6" "Non-exempt charitable trust"
"0" "Unknown"
"5" "Association"
"4" "Partnership"
"3" "Co-operative"
"2" "Trust"
"1" "Corporation"
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VALUE LABELS OUTREAS
"T" "T- U.S. Territory or armed forces overseas"
"4" "4- Not a 501(c)(3)"
"" "No value"
"S" "S- Missing geographic information"
"I" "I- Coded out of scope by Independent Sector"
"G" "G- Government Entity"
"F" "F- Foreign organization"
"N" "N- Coded out of scope by NCCS (e.g. foreign address on Form 990)"
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VALUE LABELS SUBSECCD
"19" "19- Post or organization of war veterans."
"20" "20- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans."
"91" "91- 4947(a)(1) Public Charity (Files 990/990-EZ)"
"16" "16- Cooperative organizations to finance crop operations, in conjunction with activities ..."
"21" "21- Black lung trusts, satisfying claims for compensation under Black Lung Acts."
"92" "92- 4947(a)(1) Private Foundations"
"15" "15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost..."
"93" "93- 1381(a)(2) Taxable Farmers Cooperative"
"14" "14- State-chartered credit unions, mutual reserve funds, offering loans to members..."
"13" "13- Cemetery companies, providing burial and incidental activities for members."
"12" "12- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop..."
"04" "04- Civic leagues, social welfare organizations, and local associations of employees"
"11" "11- Teachers retirement fund associations."
"22" "22- Multiemployer Pension Plan"
"10" "10- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable..."
"23" "23- Veterans association formed prior to 1880"
"09" "09- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary..."
"24" "24-Trust described in Section 4049 of ERISA"
"08" "08- Fraternal beneficiary societies and associations, with lodges providing for payment of life..."
"25" "25- Title Holding Company for Pensions, etc"
"07" "07- Social and recreational clubs which provide pleasure, recreation, and social activities."
"90" "90- 4947(a)(2) Split Interest Trust"
"80" "80- Farmers' Cooperatives"
"06" "06- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions..."
"05" "05- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps..."
"82" "82- 527 Political Organizations"
"CO" "CO- Unspecified 501(c) Organization Other Than 501(c)(3)"
"26" "26- State-Sponsored High Risk Health Insurance Organizations"
"27" "27- State-Sponsored Workers Compensation Reinsurance"
"03" "03- Religious, educational, charitable, scientific, and literary organizations..."
"40" "40- Apostolic and religious orgs. - 501(d)"
"02" "02- Title holding corporation for a tax-exempt organization."
"50" "50- Cooperative Hospital Service Organization - 501(e)"
"01" "01- Corporations originated under Act of Congress, including Federal Credit Unions"
"60" "60- Cooperative Service Org. of Operating Educ. Org.- 501(f)"
"70" "70- Child Care Organization - 501(k)"
"71" "71- Charitable Risk Pool"
"81" "81- Qualified State-Sponsored Tuition Program"
"17" "17- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp..."
"18" "18- Employee funded pension trusts, providing benefits under a pension plan funded by employees..."
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VALUE LABELS ZFILER
"Y" "Yes"
"N" "No"
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