* BMF 09/2011.
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 (Form 990, Form 990-EZ, Form 990-PF, 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"
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"
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."
SEC_NAME "Secondary organization name"
GEN "Group Exemption Number"
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
"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"
"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"
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VALUE LABELS FRCD
"04" "Required to file 990BL - Black Lung Trust"
"00" "Not required to file (all other)"
"14" "Not required to file - State Instrumentality or Political Subdivision"
"13" "Not required to file - Religious Organization"
"06" "Not required to file - Church"
"02" "Required to file 990N (gross receipts less than $25,000)"
"01" "Required to file 990 (all other) or 990EZ"
"07" "Required to file 990 - Government 501 ( c) (1)"
"03" "Required to file 990 - Group Return"
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VALUE LABELS LEVEL1
"U" "Unknown"
"PF" "Private Foundation"
"PC" "Public Charity"
"O" "Other Nonprofits"
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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
"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"
"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"
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VALUE LABELS MAJGRPB
"W" "W-Public, Society Benefit"
"X" "X-Religion Related"
"Y" "Y-Mutual/Membership Benefit"
"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"
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VALUE LABELS NTEE1
"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"
"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"
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VALUE LABELS nteeFinal1
"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"
"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"
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VALUE LABELS NTEESRC
"RT" "Review of samples of organizations in construction of NTEE rating system (confidence=A)"
"DS" "David Stevenson's rulings (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"
"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"
"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"
"BMF" "Classification by I.R.S. EP/EO Division (confidence=C)"
"SMP" "Classification review from sampling (confidence=B)"
"RTF" "Classification of I.R.S. Return Transaction Files"
"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)"
"FC" "Foundation Center reclassification"
"ZZ" "NCCS expert verified records"
"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)"
"NSO" "Nick Stengel's clean up of the opera file (confidence=A)"
"JCC" "Jill Capitani's clean up of the nteelu file"
"ALM" "Almanac 2000 edits (confidence=A)"
"ZA" "Review of organizations classified as Z in preparation for the 1997 ARNOVA conference (confidence=B)"
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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
"BH" "Education, higher"
"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"
"EH" "Hospitals"
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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
"T" "T- U.S. Territory or armed forces overseas"
"" "No value"
"S" "S- Missing geographic information"
"I" "I- Coded out of scope by Independent Sector"
"G" "G- Government Entity"
"F" "F- Foreign organization"
"4" "4- Not a 501(c)(3)"
"N" "N- Coded out of scope by NCCS (e.g. foreign address on Form 990)"
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VALUE LABELS SUBSECCD
"24" "24-Trust described in Section 4049 of ERISA"
"25" "25- Title Holding Company for Pensions, etc"
"16" "16- Cooperative organizations to finance crop operations, in conjunction with activities ..."
"90" "90- 4947(a)(2) Split Interest Trust"
"15" "15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost..."
"80" "80- Farmers' Cooperatives"
"14" "14- State-chartered credit unions, mutual reserve funds, offering loans to members..."
"91" "91- 4947(a)(1) Public Charity (Files 990/990-EZ)"
"13" "13- Cemetery companies, providing burial and incidental activities for members."
"92" "92- 4947(a)(1) Private Foundations"
"12" "12- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop..."
"93" "93- 1381(a)(2) Taxable Farmers Cooperative"
"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..."
"07" "07- Social and recreational clubs which provide pleasure, recreation, and social activities."
"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)"
"03" "03- Religious, educational, charitable, scientific, and literary organizations..."
"26" "26- State-Sponsored High Risk Health Insurance Organizations"
"02" "02- Title holding corporation for a tax-exempt organization."
"27" "27- State-Sponsored Workers Compensation Reinsurance"
"01" "01- Corporations originated under Act of Congress, including Federal Credit Unions"
"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"
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VALUE LABELS ZFILER
"Y" "Yes"
"N" "No"
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