NCCS Form 990EZ RTF 2013

Number of variables90
Number of records0

Field Name
Field Type		Description and Values
Basic Information (source: NCCS / IRS SOI)
EIN
Character
(9)		Employer Identification Number
Employer identification number.
NAME
Character
(70)		Name of organization
Organization name.
SEC_NAME
Character
(100)		Sort Name (Secondary name)
Secondary organization name
ADDRESS
Character
(35)		Address
Address
CITY
Character
(22)		City
City
STATE
Character
(2)		State
Two-letter state abbreviation.
ZIP
Character
(10)		Zip code + 4
ZIP code.
NteeCat12
Character
(10)		NTEE major group (12)
12 NTEE major groups: higher education (BH) separate from other education (ED); and hospitals (EH) separate from other health (HE)
ARArts, culture, and humanities
BHEducation, higher
EDEducation
EHHospitals
ENEnvironment
HEHealth
HUHuman services
INInternational
MUMutual benefit
PUPublic and societal benefit
REReligion
UNUnknown
SUBSECCD
Character
(10)		Subsection code
IRS subsection code (03=501(c)(3), etc.)
0101- Corporations originated under Act of Congress, including Federal Credit Unions
0202- Title holding corporation for a tax-exempt organization.
0303- Religious, educational, charitable, scientific, and literary organizations...
0404- Civic leagues, social welfare organizations, and local associations of employees
0505- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps...
0606- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions...
0707- Social and recreational clubs which provide pleasure, recreation, and social activities.
0808- Fraternal beneficiary societies and associations, with lodges providing for payment of life...
0909- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary...
1010- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable...
1111- Teachers retirement fund associations.
1212- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop...
1313- Cemetery companies, providing burial and incidental activities for members.
1414- State-chartered credit unions, mutual reserve funds, offering loans to members...
1515- Mutual insurance cos. ar associations, providing insurance to members substantially at cost...
1616- Cooperative organizations to finance crop operations, in conjunction with activities ...
1717- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp...
1818- Employee funded pension trusts, providing benefits under a pension plan funded by employees...
1919- Post or organization of war veterans.
2020- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans.
2121- Black lung trusts, satisfying claims for compensation under Black Lung Acts.
2222- Multiemployer Pension Plan
2323- Veterans association formed prior to 1880
2424-Trust described in Section 4049 of ERISA
2525- Title Holding Company for Pensions, etc
2626- State-Sponsored High Risk Health Insurance Organizations
2727- State-Sponsored Workers Compensation Reinsurance
4040- Apostolic and religious orgs. - 501(d)
5050- Cooperative Hospital Service Organization - 501(e)
6060- Cooperative Service Org. of Operating Educ. Org.- 501(f)
7070- Child Care Organization - 501(k)
7171- Charitable Risk Pool
8080- Farmers' Cooperatives
8181- Qualified State-Sponsored Tuition Program
8282- 527 Political Organizations
9090- 4947(a)(2) Split Interest Trust
9191- 4947(a)(1) Public Charity (Files 990/990-EZ)
9292- 4947(a)(1) Private Foundations
9393- 1381(a)(2) Taxable Farmers Cooperative
COCO- Unspecified 501(c) Organization Other Than 501(c)(3)
FNDNCD
Character
(10)		Reason for 501(c)(3) status
Reason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity
00All organizations except 501(c)(3)
02Private operating foundation exempt from paying excise taxes on investment income
03Private operating foundation (other)
04Private non-operating foundation
09Suspense
10Church
11School
12Hospital or medical research organization
13Organization operated for the benefit of a public (government owned or run) college or university
14Governmental unit
15Organization with a substantial portion of support from a governmental unit or the general public
16Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose
17Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16
18Organization organized and operated to test for public safety
21Supporting Organization 509(a)(3) Type I
22Supporting Organization 509(a)(3) Type II
23Supporting Organization 509(a)(3) Type III functionally integrated
24Supporting Organization 509(a)(3) Type III not functionally integrated
RULEDATE
Character
(6)		Ruling date (YYYYMM) from IRS
Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)
ORGCD
Character
(6)		Form of organization code
Form of organization: corporation, trust, assoc, etc.
0Unknown
1Corporation
2Trust
3Co-operative
4Partnership
5Association
6Non-exempt charitable trust
ACCPER
Character
(2)		Accounting period (MM)
Accounting period
AFCD
Character
(2)		Affiliation code
Affiliation code
0Unknown
1Central organization (no group exemption)
2Intermediate organization (no group exemption)
3Independent org. or independent auxiliary unaffil. w. national, regional or geogr. grouping
6Central - parent (group ruling) and is not a church or 501(c)(1)
7Intermediate- group exempt intermediate organization of a national, regional or geog. group
8Central - parent (group ruling) and is a church or 501 (c)(1)
9Subordinate in a group ruling.
CLASSCD
Character
(4)		Classification code
Combination of subsection code and classification code reflects a further breakdown of the Internal Revenue Code subsections
DEDUCTCD
Character
(4)		IRS deductability code
IRS Deductibility code
0Description unknown at this time
1Contributions are deductible
2Contributions are not deductible
4Contributions are deductible by treaty (foreign organizations)
EOSTATUS
Character
(4)		EO Status
Exempt Organization Status Code defines the type of exemption held by the organization
01Unconditional Exemption
02Conditional Exemption
12Trust described in section 4947(a)(2) of the Code
25Organization terminating its private foundation status under section 507(b)(1)(B) of the Code
32Did not respond to an IRS CP 140 notice requesting information on its continued exempt status
FRCD
Character
(4)		Filing Requirement Code
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.
000990 - Not required to file (all other)
001990PF Required - 990 not required to file (all other)
010990 (all other) or 990EZ return
011990PF Required (all other)
020990 - Required to file Form 990-N (Income less than $25,000 per year)
021990PF Required - 990 Required to file Form 990-N (Income less than $25,000 per year)
030990 - Group return
031990PF Required - Group return
040990 - Required to file Form 990-BL, Black Lung Trusts
041990PF Required - 990 Required to file Form 990-BL, Black Lung Trusts
060990 - Not required to file (church)
061990PF Required - Not required to file (church)
070990 - Government 501(c)(1)
071990PF Required - Government 501(c)(1)
130990 - Not required to file (religious organization)
131990PF Required - Not required to file (religious organization)
140990 - Not required to file (instrumentalities of states or political subdivisions)
141990PF Required - Not required to file (instrumentalities of states or political subdivisions)
GEN
Character
(4)		Group Exemption Number
Group Exemption Number
990-EZ Page 1 Header
tax_pd
Character
(6)		990-EZ Header, Line A
Tax period (ending year/month, YYYYMM)
FisYr
Character
(4)		990-EZ Header, Line A
Fiscal year (ending year, YYYY)
subcd
Character
(2)		990-EZ Header, Line J
Subsection code
990-EZ Pt I Revenue, Expenses, and Changes in Net Assets
totcntrbs
Numeric
(2)		990-EZ Pt I-1
Contributions, gifts, grants, etc received
prgmservrev
Numeric
(2)		990-EZ Pt I-2
Program service revenue
duesassesmnts
Numeric
(2)		990-EZ Pt I-3
Membership dues and assessments
othrinvstinc
Numeric
(2)		990-EZ Pt I-4
Investment income
grsamtsalesastothr
Numeric
(2)		990-EZ Pt I-5a
Gross amount from sale of assets
basisalesexpnsothr
Numeric
(2)		990-EZ Pt I-5b
Cost or other basis and sales expenses
gnsaleofastothr
Numeric
(2)		990-EZ Pt I-5c
Gain or (loss) from sale of assets
grsincgaming
Numeric
(2)		990-EZ Pt I-6a
Gross income from gaming
grsrevnuefndrsng
Numeric
(2)		990-EZ Pt I-6b
Special events gross revenue
direxpns
Numeric
(2)		990-EZ Pt I-6c
Special events direct expenses
netincfndrsng
Numeric
(2)		990-EZ Pt I-6d
Special events net income (or loss)
grsalesminusret
Numeric
(2)		990-EZ Pt I-7a
Gross sales of inventory
costgoodsold
Numeric
(2)		990-EZ Pt I-7b
Less: cost of goods sold
grsprft
Numeric
(2)		990-EZ Pt I-7c
Gross profit (or loss) from sales of inventory
othrevnue
Numeric
(2)		990-EZ Pt I-8
Other revenue - total
totrevnue
Numeric
(2)		990-EZ Pt I-9
Total revenue
totexpns
Numeric
(2)		990-EZ Pt I-17
Total expenses
totexcessyr
Numeric
(2)		990-EZ Pt I-18
Excess or deficit
othrchgsnetassetfnd
Numeric
(2)		990-EZ Pt I-20
Other changes in net assets
networthend
Numeric
(2)		990-EZ Pt I-21
Net assets - eoy
990-EZ Pt II Balance Sheets
totassetsend
Numeric
(2)		990-EZ Pt II-25B
Total assets - eoy
totliabend
Numeric
(2)		990-EZ Pt II-26B
Total liabilities - eoy
totnetassetsend
Numeric
(2)		990-EZ Pt II-27B
Total net worth - eoy
990-EZ Pt V Other Information
actvtynotprevrptcd
Character
(2)		990-EZ Pt V-33
Activity not previously reported?
NNo
YYes
chngsinorgcd
Character
(2)		990-EZ Pt V-34
Significant changes to governing docs?
NNo
YYes
unrelbusincd
Character
(2)		990-EZ Pt V-35a
UBI over $1,000?
NNo
YYes
filedf990tcd
Character
(2)		990-EZ Pt V-35b
Organization Filed 990T
NNo
YYes
contractioncd
Character
(2)		990-EZ Pt V-36
Liquidation, dissolution, termination, or contraction
NNo
YYes
politicalexpend
Numeric
(2)		990-EZ Pt V-37a
Direct or indirect political expenditures.
filedf1120polcd
Character
(2)		990-EZ Pt V-37b
File Form 1120-POL?
NNo
YYes
loanstoofficerscd
Character
(2)		990-EZ Pt V-38a
Loans to/from officers, directors or trustees?
NNo
YYes
loanstoofficers
Numeric
(2)		990-EZ Pt V-38b
Amount of loans to/from officers
initiationfee
Numeric
(2)		990-EZ Pt V-39a
Initiation fees and capital contributions
grspublicrcpts
Numeric
(2)		990-EZ Pt V-39b
Gross receipts for public use of club facilities
s4958excessbenefcd
Character
(2)		990-EZ Pt V-40b
Section 4958 excess benefit transactions?
NNo
YYes
prohibtdtxshltrcd
Character
(2)		990-EZ Pt V-40e
Party to a prohibited tax shelter transaction?
NNo
YYes
990/990EZ Sch A Pt I Reason for Public Charity Status
nonpfrea
Numeric
(2)		990/990EZ Sch A Pt I-1-11
Reason for non-PF status
totnooforgscnt
Numeric
(2)		990/990EZ Sch A Pt I-11h
Number of organizations supported
totsupport
Numeric
(2)		990/990EZ Sch A Pt I-11h(vii)
Sum of amounts of support
990/990EZ Sch A Pt II Support Schedule for IRC 170(b)(1)(A)(iv) and (vi) Organizations
gftgrntsrcvd170
Numeric
(2)		990/990EZ Sch A Pt II-1(f)
Gifts grants membership fees received (170)
txrevnuelevied170
Numeric
(2)		990/990EZ Sch A Pt II-2(f)
Tax revenues levied (170)
srvcsval170
Numeric
(2)		990/990EZ Sch A Pt II-3(f)
Services or facilities furnished by gov (170)
pubsuppsubtot170
Numeric
(2)		990/990EZ Sch A Pt II-4(f)
Public support subtotal (170)
exceeds2pct170
Numeric
(2)		990/990EZ Sch A Pt II-5(f)
Amount support exceeds total (170)
pubsupplesspct170
Numeric
(2)		990/990EZ Sch A Pt II-6(f)
Public support (170)
samepubsuppsubtot170
Numeric
(2)		990/990EZ Sch A Pt II-7(f)
Public support from line 4 (170)
grsinc170
Numeric
(2)		990/990EZ Sch A Pt II-8(f)
Gross income from interest etc (170)
netincunreltd170
Numeric
(2)		990/990EZ Sch A Pt II-9(f)
Net UBI (170)
othrinc170
Numeric
(2)		990/990EZ Sch A Pt II-10(f)
Other income (170)
totsupp170
Numeric
(2)		990/990EZ Sch A Pt II-11(f)
Total support (170)
grsrcptsrelated170
Numeric
(2)		990/990EZ Sch A Pt II-12
Gross receipts from related activities (170)
990/990EZ Sch A Pt III Support Schedule for IRC 509(a)(2) Organizations
totgftgrntrcvd509
Numeric
(2)		990/990EZ Sch A Pt III-1(f)
Gifts grants membership fees received (509)
grsrcptsadmissn509
Numeric
(2)		990/990EZ Sch A Pt III-2(f)
Receipts from admissions merchandise etc (509)
grsrcptsactivities509
Numeric
(2)		990/990EZ Sch A Pt III-3(f)
Gross receipts from related activities (509)
txrevnuelevied509
Numeric
(2)		990/990EZ Sch A Pt III-4(f)
Tax revenues levied (509)
srvcsval509
Numeric
(2)		990/990EZ Sch A Pt III-5(f)
Services or facilities furnished by gov (509)
pubsuppsubtot509
Numeric
(2)		990/990EZ Sch A Pt III-6(f)
Public support subtotal (509)
rcvdfrmdisqualsub509
Numeric
(2)		990/990EZ Sch A Pt III-7a(f)
Amounts from disqualified persons (509)
exceeds1pct509
Numeric
(2)		990/990EZ Sch A Pt III-7b(f)
Amount support exceeds total (509)
subtotpub509
Numeric
(2)		990/990EZ Sch A Pt III-7c(f)
Public support subtotal (509)
pubsupplesub509
Numeric
(2)		990/990EZ Sch A Pt III-8(f)
Public support (509)
samepubsuppsubtot509
Numeric
(2)		990/990EZ Sch A Pt III-9(f)
Public support from line 6 (509)
grsinc509
Numeric
(2)		990/990EZ Sch A Pt III-10a(f)
Gross income from interest etc (509)
unreltxincls511tx509
Numeric
(2)		990/990EZ Sch A Pt III-10b(f)
Net UBI (509)
subtotsuppinc509
Numeric
(2)		990/990EZ Sch A Pt III-10c(f)
Subtotal total support (509)
netincunrelatd509
Numeric
(2)		990/990EZ Sch A Pt III-11(f)
Net income from UBI not in 10b (509)
othrinc509
Numeric
(2)		990/990EZ Sch A Pt III-12(f)
Other income (509)
totsupp509
Numeric
(2)		990/990EZ Sch A Pt III-13(f)
Total support (509)