* BMF 04/2008.
VARIABLE LABELSEIN "Employer identification number."
NAME "Organization name."
STATE "Two-letter state abbreviation."
NTEE1 "NTEE major group (A-Z)"
NTEECC "NTEECC classification"
CITY "City"
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 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"
INCOME "Gross receipts from most recently filed 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"
SEC_NAME "Secondary organization name"
LEVEL1 "Public charity or private foundation?"
LEVEL2 "Reporting public charity groups."
level3 "Major NTEE category"
level4 "NTEE-CC Major Group"
NAICS "NAICS Code"
ACCPER "Accounting period"
RandNum "Random number between 0 and 1 used for creating samples"
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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 Filer
"Y" "Yes"
"N" "No"
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VALUE LABELS FNDNCD
"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"
"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"
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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
"J" "Employment, Job Related"
"U" "Science and Technology Research Institutes, Services"
"K" "Food, Agriculture, and Nutrition"
"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"
"" "Unknown"
"N" "Recreation, Sports, Leisure, Athletics"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"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"
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VALUE LABELS MAJGRPB
"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"
"Z" "Z-Unknown, Unclassified"
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VALUE LABELS NTEE1
"J" "Employment, Job Related"
"U" "Science and Technology Research Institutes, Services"
"K" "Food, Agriculture, and Nutrition"
"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"
"" "Unknown"
"N" "Recreation, Sports, Leisure, Athletics"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"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"
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VALUE LABELS nteeFinal1
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"J" "Employment, Job Related"
"U" "Science and Technology Research Institutes, Services"
"K" "Food, Agriculture, and Nutrition"
"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"
"" "Unknown"
"N" "Recreation, Sports, Leisure, Athletics"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"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"
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VALUE LABELS NTEESRC
"SM" "Classification done by ShoShauna Mccoy"
"SOI" "Classification completed during reconciliation of SOI94"
"3YR" "Classification review completed during the data development of the three-year financial project"
"SMP" "Classification review from sampling (confidence=B)"
"DIT" "Digitized Data - Tom's Foxpro classification program (confidence=C)"
"$src" "Dig.data auto-coded 3/2005"
"$src" "Auto-generated codes (confidence=C)"
"DD200511" "Digitized data auto-codes"
"" "Unknown source (confidence= ?)"
"Core2004co" "2006 NTEE rules"
"bahr1" "NCCS thorough verification (Matt Bahr 2002) (confidence=A)"
"CORE02" "Core 2002 codes (04/02/04)"
"NCCS200211-B" "NCCS verified records (medium confidence)"
"bahrz1" "NCCS - No information found in web search"
"NCCS200211-C" "NCCS autocoded records (low confidence)"
"BMF" "Classification by I.R.S. EP/EO Division (confidence=C)"
"FC" "Foundation Center reclassification"
"ZZ" "NCCS expert verified records"
"RTF" "Classification of I.R.S. Return Transaction Files"
"ZD" "David Stevenson's reclass. of unclassified"
"DD200304-C" "Dig.data auto-coded 4/2003"
"ZT" "Temp's review of unclassified, Feb. 97"
"DD200304-B" "Dig.data verified 4/2003"
"T3" "Temps review and corrections to initial review of RTF95 file(T2)."
"T2" "Temps classification of the unclassified orgs in RTF95 file (confidence=B)"
"T" "Temps review in Fall 1996 (confidence=B)"
"IV" "Independent verifiers (1996) (confidence=A)"
"ALM" "Almanac 2000 edits (confidence=A)"
"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)"
"NSO" "Nick Stengel's clean up of the opera file (confidence=A)"
"FLR" "1992 classification of organizations using parts 3 and 8, stored in Filer92 (confidence=B)"
"JCC" "Jill Capitani's clean up of the nteelu file"
"IS" "Bank of classifications that were completed at Independent Sector (confidence=B)"
"MD" "Classifcation of Maryland State Attorney General's file"
"auto" "Automatically coded by NCCS (confidence=C)"
"N95" "Classifcation of RTF 1995 completed by Nick Stengel"
"NSS" "Classifcation of SOI completed by Nick Stengel (confidence=A)"
"KCS" "Classification done for Kansas City newspaper layout"
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VALUE LABELS ntmaj10
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
"AR" "Arts, culture, and humanities"
"ED" "Education"
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VALUE LABELS ntmaj12
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
"EH" "Hospitals"
"BH" "Education, higher"
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
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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 OUTREAS
"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)"
"4" "4- Not a 501(c)(3)"
"T" "T- U.S. Territory or armed forces overseas"
"" "No value"
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VALUE LABELS SUBSECCD
"16" "16- Cooperative organizations to finance crop operations, in conjunction with activities ..."
"15" "15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost..."
"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..."
"11" "11- Teachers retirement fund associations."
"10" "10- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable..."
"09" "09- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary..."
"08" "08- Fraternal beneficiary societies and associations, with lodges providing for payment of life..."
"82" "82- 527 Political Organizations"
"07" "07- Social and recreational clubs which provide pleasure, recreation, and social activities."
"CO" "CO- Unspecified 501(c) Organization Other Than 501(c)(3)"
"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..."
"26" "26- State-Sponsored High Risk Health Insurance Organizations"
"27" "27- State-Sponsored Workers Compensation Reinsurance"
"40" "40- Apostolic and religious orgs. - 501(d)"
"17" "17- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp..."
"50" "50- Cooperative Hospital Service Organization - 501(e)"
"18" "18- Employee funded pension trusts, providing benefits under a pension plan funded by employees..."
"60" "60- Cooperative Service Org. of Operating Educ. Org.- 501(f)"
"19" "19- Post or organization of war veterans."
"04" "04- Civic leagues, social welfare organizations, and local associations of employees"
"70" "70- Child Care Organization - 501(k)"
"20" "20- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans."
"22" "22- Multiemployer Pension Plan"
"71" "71- Charitable Risk Pool"
"21" "21- Black lung trusts, satisfying claims for compensation under Black Lung Acts."
"23" "23- Veterans association formed prior to 1880"
"81" "81- Qualified State-Sponsored Tuition Program"
"03" "03- Religious, educational, charitable, scientific, and literary organizations..."
"24" "24-Trust described in Section 4049 of ERISA"
"02" "02- Title holding corporation for a tax-exempt organization."
"25" "25- Title Holding Company for Pensions, etc"
"01" "01- Corporations originated under Act of Congress, including Federal Credit Unions"
"90" "90- 4947(a)(2) Split Interest Trust"
"80" "80- Farmers' Cooperatives"
"91" "91- 4947(a)(1) Public Charity (Files 990/990-EZ)"
"92" "92- 4947(a)(1) Private Foundations"
"93" "93- 1381(a)(2) Taxable Farmers Cooperative"
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VALUE LABELS ZFiler
"Y" "Yes"
"N" "No"
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