Attachment E - NCCS Core File Description

Attachment E. NCCS Core File Description

Attachment E
NCCS Core File Description
990 Variables
Order
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Variable name
EIN
NCCSKEY
FisYr
NAME
STATE
NTEE1
NTEECC
ADDRESS
CITY
ZIP
zip5
FIPS
MSA_NECH
PMSA
styear
TAXPER
outnccs
OUTREAS
SUBSECCD
ntmaj5
ntmaj10
ntmaj12
MAJGRPB
NTEEconf
ACTIV1
ACTIV2
ACTIV3
LEVEL2
CONT
PROGREV
INVINC
txexmptbndsproceeds
royaltsinc
grsrntsreal
grsrntsprsnl
RENTINC

Variable description
Employer identification number.
Unique key: ein + return date
Fiscal year (ending year)
Organization name.
Two‐letter state abbreviation.
NTEE major group (A‐Z)Unknown
NTEECC classification
Address
City
ZIP code.
First 5 digits of zip code
2‐digit State + 3‐digit County FIPS code
Metropolitan Statistical Area (NCCS file) (list)
Primary Metropolitan Statistical Area
Starting year (yyyy when fiscal year began which is also the tax form year)
Ending date for tax period of financial data. 
Out‐of‐scope (IN/OUT) (see OUTREAS doc. for details)
Reason why out of scope
IRS subsection code (03=501(c)(3) etc.)
Major subsector 
10 NTEE major groups
12 NTEE major groups
Major NTEE group plus hospitals and higher education
NTEE classification confidence rating (A/B/C)
First activity code.
Second activity code.
Third activity code.
Reporting public charity groups.
Total contributions gifts and grants
Program service revenue
Total investment income
Income from investment of tax‐exempt bond proceeds
Royalty income
Gross rents Real Estate
Gross rents Personal
Gross rents

On EO/BMF
Y
N
N
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
N
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
N
N
N
N
N
N
N
N

On EZ

PF Equiv

X
X
X

p1tcont
P1INTREV

P1GRENTS
Page | E‐1

Attachment E
NCCS Core File Description
990 Variables
Order
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72

Variable name
rntlexpnsreal
rntlexpnsprsnl
RENTEXP
rntlincreal
rntlincprsnl
NETRENT
SECUR
SALESEXP
SALESECN
SALEOTHG
SALEOTHE
SALEOTHN
grsincfndrsng
lessdirfndrsng
netincfndrsng
grsincgaming
lessdirgaming
netincgaming
SPEVTG
DIREXP
FUNDINC
INVENTG
GOODS
GRPROF
OTHINC
TOTREV2
TOTREV
GRREC
EXPS
NETINC
OTHCHGS
FUNDBAL
COMPENS
OTHSAL
PAYTAX
FUNDFEES

Variable description
Rental expenses Real Estate
Rental expenses Personal
Rental expenses
Net Rental Income (loss) Real Estate
Net Rental Income (loss) Personal
Net rental income
Gross receipts from sales of securities
Cost or other basis and sales expenses: securities
Net gain/loss from sales of securities
Gross receipts from sales of other assets
Cost or other basis and sales expenses: other assets
Net gain/loss from sales of other assets
Gross income from fundraising events
Fundraising events direct expenses
Net income (loss) from fundraising events
Gross income from gaming activities
Gaming activities direct expenses
Net income (loss) from gaming activities
Gross revenue from special events and activities
Special events direct expenses
Net income from special events and activities
Gross sales of inventory less returns and allowances
Inventory cost of goods sold
Gross profit/loss from sales of inventory
Other income
Total revenue
Calculation of total revenue is based on version of Form 990/990EZ
Calculation of total gross receipts is based on version of Form
Total expenses
Net income (loss) for the year
Other changes in net assets or fund balances
Net assets or fund balances at end of year
Compensation of officers
Other salaries and wages of employees
Payroll taxes
Professional fundraising fees

On EO/BMF
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
Y
Y
N
N
N
N
N
N
N
N
N

On EZ

PF Equiv

P1NGASTS
X
X
X
X

P1NGASTS

X

X
X
X
X
X
X
X
X
X
X
X
X
X
X

P1GINVPF
P1OTHINC
p1totrev
P1ADMEXP

P3EYTFND
P1OFCOMP

Page | E‐2

Attachment E
NCCS Core File Description
990 Variables
Order
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90

Variable name
ASS_BOY
ASS_EOY
BOND_BOY
BOND_EOY
MRTG_BOY
MRTG_EOY
unsecurednotesend
LIAB_BOY
LIAB_EOY
RETE_BOY
RETEARN
NETA_BOY
Q78A
INITFEES
GRRECPUB
GRRECMEM
GRRECOTH
REASON

Variable description
Total assets at beginning of year
Total assets at end of year
Tax exempt bonds at beginning of year
Tax exempt bonds at end of year
Mortgages and other notes payable at beginning of year
Mortgages and other notes payable at end of year
Unsecured mortgages and notes payable at end of year
Total liabilities at beginning of year
Total liabilities at end of year
Retained earnings at beginning of year
Retained earnings at end of year
Net assets or fund balances at beginning of year
Unrelated business gross income (UBI) of $1 000 or more during the year
501(c)(7) orgs ‐ Initiation fees and capital contributions
501(c)(7) orgs ‐ Gross receipts for public use of club facilities
501(c)(12) orgs ‐ Gross income from members or shareholders
501(c)(12) orgs ‐ Gross income from other sources
Reason for non‐private foundation status

91
92

gftgrntsrcvd170
txrevnuelevied170

93

On EO/BMF
N
Y
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N

On EZ
X
X

N
N

X
X

srvcsval170

Total gifts grants membership fees received: 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
Total tax revenues levied: 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
Total value of services or facilities furnished by a governmental unit without 
charge: 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

N

X

94

grsinc170

Total gross income from interest etc.: 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

N

X

95
96
97
98

grsrcptsrelated170
totgftgrntrcvd509
grsrcptsadmissn509
txrevnuelevied509

N
N
N
N

X
X
X
X

99
100
101
102
103

srvcsval509
subtotsuppinc509
totsupp509
RULEDATE
FNDNCD

Total gross receipts from related activities etc.: 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
Total gifts grants contributions and membership fees received: 509(a)(2)
Total receipts from admissions merchandise etc.: 509(a)(2)
Total Tax revenues levied: 509(a)(2)
Total value of services or facilities furnished by a governmental unit without 
charge: 509(a)(2)
Subtotal total support (lines 10a + 10b): 509(a)(2)
Total support (lines 9 + 10c + 11 + 12): 509(a)(2)
Ruling date: year and month of IRS ruling or determination letter
Reason for & type of 501(c)(3) exempt status

N
N
N
Y
Y

X
X
X

X
X

PF Equiv
P2TOTAST

P2TLIABL

X
X
X
X

X

Page | E‐3

Attachment E
NCCS Core File Description
990 Variables
Order
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123

Variable name
FRCD
AFCD
CONTACT
SEC_NAME
GEN
LEVEL1
level3
level4
CLASSCD
DEDUCTCD
NTEEIRS
NAICS
ORGCD
NCCSKEY2
DLN
VERIFY
DocCD
ACCPER
randnum
SOIYR

Variable description
Filing requirements code.
Affiliation code
Contact person (from IRS files)
Secondary organization name
Group Exemption Number
Public charity or private foundation?
Major NTEE category
NTEE‐CC Major Group
IRS Classification code
IRS Deductibility code0Description unknown at this time
NTEE code assigned by IRS (includes NTEE‐CC & XP codes)
North American Industrial Classification System
Organization code: corporation trust association
Unique key: ein + fiscal year
Document Locator Number used by the IRS
Financials have been verifiedNo code
A 2‐digit code identifying type of Form 990 (990 990‐EZ or
Accounting period
Random number between 0 and 1 used for creating samples
Starting year for org's fiscal year.

On EO/BMF
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
N
N
N
N
Y
Y
N

On EZ

PF Equiv

Page | E-4

Attachment E
NCCS Core File Description
990 Financial Var Means‐
Variable
CONT
PROGREV
INVINC
txexmptbndsproceeds
royaltsinc
grsrntsreal
grsrntsprsnl
RENTINC
rntlexpnsreal
rntlexpnsprsnl
RENTEXP
rntlincreal
rntlincprsnl
NETRENT
SECUR
SALESEXP
SALESECN
SALEOTHG
SALEOTHE
SALEOTHN
grsincfndrsng
lessdirfndrsng
netincfndrsng
grsincgaming
lessdirgaming
netincgaming
SPEVTG
DIREXP
FUNDINC
INVENTG
GOODS
GRPROF
OTHINC
TOTREV2
TOTREV
GRREC
EXPS
NETINC
OTHCHGS
FUNDBAL
COMPENS
OTHSAL

Label
Total contributions gifts and grants
Program service revenue
Total investment income
Income from investment of tax‐exempt bond proceeds
Royalty income
Gross rents Real Estate
Gross rents Personal
Gross rents
Rental expenses Real Estate
Rental expenses Personal
Rental expenses
Net Rental Income (loss) Real Estate
Net Rental Income (loss) Personal
Net rental income
Gross receipts from sales of securities
Cost or other basis and sales expenses: securities
Net gain/loss from sales of securities
Gross receipts from sales of other assets
Cost or other basis and sales expenses: other assets
Net gain/loss from sales of other assets
Gross income from fundraising events
Fundraising events direct expenses
Net income (loss) from fundraising events
Gross income from gaming activities
Gaming activities direct expenses
Net income (loss) from gaming activities
Gross revenue from special events and activities
Special events direct expenses
Net income from special events and activities
Gross sales of inventory less returns and allowances
Inventory cost of goods sold
Gross profit/loss from sales of inventory
Other income
Total revenue
Calculation of total revenue is based on version of Form 990/990EZ
Calculation of total gross receipts is based on version of Form
Total expenses
Net income (loss) for the year
Other changes in net assets or fund balances
Net assets or fund balances at end of year
Compensation of officers
Other salaries and wages of employees

N
522620
522620
522620
294476
294476
294477
294477
297797
294477
294477
297797
294477
294477
297797
297797
297797
297797
522620
522620
522620
514263
294476
294476
514263
294476
294476
522620
522620
522620
522620
522620
522620
522620
522620
522620
522620
522620
522620
227666
522620
297797
297797

Mean
$798,979
$3,136,033
$87,855
$695
$18,794
$32,965
$776
$33,566
$17,442
$212
$17,593
$15,504
$564
$15,973
$3,570,892
$3,667,539
$19,510
$56,309
$91,513
$101,832
$18,517
$17,657
$7,872
$9,983
$14,240
$2,568
$28,236
$20,446
$7,790
$48,140
$27,898
$20,242
$69,337
$4,242,453
$4,242,453
$6,391,556
$3,991,639
$250,811
‐$9,535
$4,971,253
$118,654
$1,941,537

CV
2109.15
2641.60
4445.78
9022.68
10167.03
2632.20
5524.60
2575.79
2980.67
7317.72
2942.30
3663.29
6971.66
3547.34
12457.55
12139.58
12095.54
20085.80
5801.39
5617.61
1002.23
1260.41
1616.91
1932.42
1419.89
3186.31
1012.58
1152.23
1521.35
4040.77
4507.57
4106.41
3825.54
2127.58
2127.58
5737.92
2170.47
3494.19
‐21128.41
2855.41
570.34
1470.78

Minimum
‐$217,337
‐$122,678,783
‐$82,383,996
‐$679,121
‐$32,220
‐$1,138,814
‐$42,977
‐$1,138,814
‐$259,133
$0
‐$259,133
‐$35,917,861
‐$1,678,510
‐$35,917,861
‐$72,564,996
‐$72,560,390
‐$122,145,005
‐$11,343,009
‐$952,740,000
‐$952,323,000
‐$121,719
‐$131,301
‐$24,065,930
‐$217,170
‐$41,296
‐$619,048
‐$51,396
‐$172,597
‐$24,065,930
‐$694,524
‐$201,689
‐$61,928,542
‐$64,617,365
‐$109,779,163
‐$109,779,163
‐$20,129,895
‐$19,865,668
‐$1,500,449,195
‐$859,226,001
‐$2,209,878,829
‐$89,991
‐$23,452

Maximum
$5,054,916,595
$42,237,636,510
$1,709,024,933
$19,567,469
$762,553,820
$245,591,378
$16,449,237
$245,591,378
$136,166,757
$4,243,321
$136,166,757
$206,331,514
$16,449,237
$206,331,514
$215,707,000,000
$215,707,000,000
$966,389,787
$7,607,809,507
$2,189,139,496
$2,189,268,750
$51,988,787
$51,988,787
$26,230,611
$56,473,167
$29,586,575
$29,281,689
$64,912,170
$52,200,047
$29,281,689
$916,703,868
$526,417,982
$390,285,886
$1,036,166,413
$42,346,486,950
$42,346,486,950
$219,457,577,091
$41,982,288,055
$2,134,281,590
$57,443,499
$60,829,733,185
$86,036,526
$5,039,108,811
Page |E‐5

Attachment E
NCCS Core File Description
990 Financial Var Means‐
Variable
PAYTAX
FUNDFEES
ASS_BOY
ASS_EOY
BOND_BOY
BOND_EOY
MRTG_BOY
MRTG_EOY
unsecurednotesend
LIAB_BOY
LIAB_EOY
RETE_BOY
RETEARN
NETA_BOY
INITFEES
GRRECPUB
GRRECMEM
GRRECOTH
gftgrntsrcvd170
txrevnuelevied170
srvcsval170
grsinc170
grsrcptsrelated170
totgftgrntrcvd509
grsrcptsadmissn509
txrevnuelevied509
srvcsval509
subtotsuppinc509
totsupp509

Label
Payroll taxes
Professional fundraising fees
Total assets at beginning of year
Total assets at end of year
Tax exempt bonds at beginning of year
Tax exempt bonds at end of year
Mortgages and other notes payable at beginning of year
Mortgages and other notes payable at end of year
Unsecured mortgages and notes payable at end of year
Total liabilities at beginning of year
Total liabilities at end of year
Retained earnings at beginning of year
Retained earnings at end of year
Net assets or fund balances at beginning of year
501(c)(7) orgs ‐ Initiation fees and capital contributions
501(c)(7) orgs ‐ Gross receipts for public use of club facilities
501(c)(12) orgs ‐ Gross income from members or shareholders
501(c)(12) orgs ‐ Gross income from other sources
Total gifts grants membership fees received: 170(b)(1)(A)(iv) and 17
Total tax revenues levied: 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
Total value of services or facilities furnished by a governmental unit 
Total gross income from interest etc.: 170(b)(1)(A)(iv) and 170(b)(1)
Total gross receipts from related activities etc.: 170(b)(1)(A)(iv) and 
Total gifts grants contributions and membership fees received: 509(
Total receipts from admissions merchandise etc.: 509(a)(2)
Total Tax revenues levied: 509(a)(2)
Total value of services or facilities furnished by a governmental unit 
Subtotal total support (lines 10a + 10b): 509(a)(2)
Total support (lines 9 + 10c + 11 + 12): 509(a)(2)

N
297797
297797
516041
522620
282815
297797
282816
297797
294476
516041
522620
282816
297797
516041
522620
522620
297790
297790
522620
522620
522620
522620
522620
522620
522620
522620
522620
522620
522620

Mean
$143,841
$3,510
$8,296,950
$8,866,101
$1,413,715
$1,376,681
$953,876
$891,051
$185,266
$3,766,355
$3,894,837
$1,504,400
$1,158,327
$4,521,501
$1,896
$1,662
$194,605
$6,238
$2,245,616
$16,371
$8,912
$82,067
$570,532
$404,772
$2,194,776
$4,036
$1,768
$35,290
$2,677,265

CV
1302.20
2912.16
2496.50
2581.67
2345.21
2502.82
3144.70
3087.72
11953.12
3250.24
3450.55
7459.64
10229.08
2872.57
3390.09
2936.83
3582.85
5982.00
2474.62
9105.16
7117.02
3782.62
4957.84
3333.15
12123.94
12780.81
14166.40
4853.73
10024.30

Minimum
‐$435,425
‐$18,744
‐$103,217,445
‐$106,895,623
‐$134,646
‐$74,894
‐$503,239
‐$4,713,030
‐$408,535
‐$47,483,201
‐$31,063,337
‐$4,114,794,046
‐$3,472,048,447
‐$2,047,176,331
‐$6,975
‐$2,592
$0
‐$23,180,087
‐$30,781
‐$95,808
‐$33,579
‐$1,996,133
‐$5,199,541
‐$13,819,935
‐$822,238
‐$256,469
$0
‐$2,961,387
‐$812,610

Maximum
$359,511,964
$20,205,425
$62,291,791,266
$72,763,619,000
$7,218,204,551
$7,049,875,464
$8,027,405,108
$7,562,218,876
$8,916,952,110
$58,288,320,482
$64,046,381,959
$56,148,826,350
$60,829,733,185
$56,148,826,350
$17,442,878
$14,271,298
$1,197,839,886
$108,368,676
$21,423,237,548
$894,932,768
$254,553,232
$1,160,829,479
$11,747,515,934
$6,765,826,000
$187,000,000,000
$207,640,552
$164,128,637
$532,985,000
$188,000,000,000

Page |E‐6

Attachment E
NCCS Core File Description
990‐PF Variables

Order
1
2
3
4
5
6
7
8
9
10
11
12
13

Variable name
EIN
FisYr
NAME
STATE
NTEE1
NTEECC
CITY
ZIP
zip5
FIPS
MSA_NECH
PMSA
styear

Variable description
Employer identification number.
Fiscal year (ending year)
Organization name.
Two‐letter state abbreviation.
NTEE major group (A‐Z)
NTEECC classification
City
ZIP code.
First 5 digits of zip code
2‐digit State + 3‐digit County File Typeapplication/pdfAuthorBritt, Ronda K.File Modified2017-11-30File Created2017-11-30