ABS Questionnaire ABS Questionnaire

Annual Business Survey

C. 2025 ABS Content Draft

Annual Business Survey

OMB: 0607-1004

Document [pdf]

Download: pdf | pdf

2025 ABS Content Draft
A. Company Information
B. Owner Characteristics
C. Goods, Services, and Business Processes
D. Research and Development for Microbusinesses
E. Research Activities at Nonprofit Organizations
F. Contact Information

Section A: Company Information

The following section collects information on the operations and structure of this business. All
businesses that receive this survey should answer questions in the upcoming section. The reporting unit
for the survey is the U.S.-located company, including all majority-owned subsidiaries and divisions
regardless of location. Report only for domestic U.S. operations.
A.1 CEASED OPERATIONS
Has this business ceased operations?
 Yes
 No – Skip to ’A.3 BUSINESS OWNERSHIP – FOREIGN-OWNED ENTITY’
A.2 DATE CEASED OPERATIONS
Print the month and year this business ceased operations.
MM | YYYY
____| ____
Reporting Instructions: If the ceased-operations date is before January 2024, skip to SECTION F:
CONTACT INFORMATION on page XX.
If the ceased-operations date is after January 1, 2024, you are still required to complete this survey
covering any business activity for 2024, even though this business is not currently operating.
A.3 BUSINESS OWNERSHIP – FOREIGN-OWNED ENTITY
In 2024, was this business a majority-owned subsidiary of a foreign company?
 Yes
 No
Reporting Instructions for Foreign-Owned Companies: If this business is owned by a foreign parent, the
reporting unit for the survey is the U.S.-located company, including all majority-owned subsidiaries and
divisions located in the domestic United States (50 states and the District of Columbia). For reporting
purposes, the foreign parent and any foreign affiliates this company does not own should be treated the
same as any business partner, customer, or supplier this business does not own.

A.4 BUSINESS OWNERSHIP – U.S. ENTITY
In 2024, did another U.S. company or other entity own more than 50 percent of this business?
Examples of other entities include estates, trusts, employee stock ownership plans (ESOPs), associations,
membership clubs, and cooperatives.
 Yes – Skip to ’A.6 Business – 10% or More Ownership’
 No
A.5 BUSINESS OWNERSHIP – GOVERNMENT OR TRIBAL ENTITY
In 2024, was this business owned by a government or tribal entity?
 Yes
 No
A.6 BUSINESS – 10% OR MORE OWNERSHIP
In 2024, did at least one person own 10% or more of this business?
Do not count parent companies, estates, trusts or other entities.
 Yes
 No – Select “No” ONLY if no person owned 10% or more of this business.
A.7 NUMBER OF OWNERS
In 2024, how many people owned this business?
• Do not combine two or more owners to create one owner.
• Count spouses and partners as separate owners.
• Count owners who owned at least 10% of this business.









1 person
2 people
3 people
4 people
5 - 10 people
11 or more people
Business is owned by a parent company, estate, trust or other entity
Do not know

A.8 NUMBER OF W-2 PAID DOMESTIC EMPLOYEES OR EMPLOYEES/OWNERS
For the pay period including March 12, 2024, how many people worked for this business, including those
paid through grants? Include both full-time and part-time employees as well as yourself. Include only
persons in the United States.
Count each person only once. If none, report zero.
a. Number of owners who received a W-2 issued by
this business for salary or wages

Number of People
___________________________

b. Number of employees who received a W-2 issued
by this business for salary or wages
c. Total

___________________________
___________________________

A.9 NUMBER OF DOMESTIC WORKERS WHO DID NOT RECEIVE A W-2
Not including employees or employees/owners included in the previous question, how many other
people worked for this business in 2024, including those paid through grants? Include both full-time and
part-time workers as well as yourself, if applicable. Include only persons in the United States.
Count each person only once. If none, report zero.
a. Individuals whose work was directed by this
business and who received payment in other ways
(e.g.,, contractors, consultants, temporary workers
who received a 1099 from this business or payment
from another business)
b. Unpaid individuals who worked for this business
(e.g., friends, volunteers, family members)

Number of People

___________________________
___________________________

A.10 TOTAL WORLDWIDE AND DOMESTIC SALES AND OPERATING REVENUES
In 2024, what was the amount of this business’s worldwide and domestic sales and operating revenues,
including grants?
Round to the nearest one thousand dollars. If none, report zero.
2024 sales, revenues, and grants

$Bil. | Mil. | Thou.
$___________________________

Reporting Instructions: Report amount using U.S. Generally Accepted Accounting Principles (U.S. GAAP)
as recognized by the Financial Accounting Standard Board (FASB). If this business follows International
Financial Reporting Standards (IFRS), we request that you estimate any adjustments that would be
required to conform to U.S. GAAP.
A.11 DOMESTIC SALES AND REVENUES
How much of the ’A.10 Total Worldwide and Domestic Sales and Operating Revenues’ in 2024 sales,
revenues, and grants was attributable to or originated from domestic operations? Include sales and
operating revenues to foreign customers, including foreign subsidiaries.
Round to the nearest one thousand dollars. If none, report zero.
Domestic operating revenues

$Bil. | Mil. | Thou.
$___________________________
3

Reporting Instructions: For example, a U.S. manufacturing corporation sells parts to customers around
the world; however, because all of its operations are located inside the United States, it reports all of its
sales in this question.
A.12 SOURCES OF DOMESTIC SALES AND REVENUES
Approximately what share of this business’s ‘A.11 Domestic Sales and Revenues’ in 2024 domestic sales
and revenues, including grants, came from the following?
If none, report zero.
a. Selling goods to customers, including other
businesses
b. Selling services to customers, including other
businesses

Percent
_____________%
_____________%

c. Licensing or royalties

_____________%

d. Grants

_____________%

e. Other (specify)

_____________%
Total = 100%

A.13 TYPES OF CUSTOMERS
In 2024, which of the following types of customers accounted for 10% or more of this business’s total
sales of goods and/or services? Select all that apply.







U.S. federal government
State and local government, including school districts, transportation authorities, etc.
Other businesses, including distributors of your product(s)
Other organizations (foreign governments, nonprofits, etc.)
Individuals
Business did not have any sales

A.14 TYPES OF WORKERS
In 2024, which of the following types of workers were used by this business? Select all that apply.
Full-time paid employees (workers who received a W-2 from this business)
Part-time paid employees (workers who received a W-2 from this business)
Paid day laborers
Temporary staffing obtained from a temporary help service
Leased employees from a leasing service or a professional employer organization
Contractors, subcontractors, independent contractors, or outside consultants (workers who
received a 1099 or payment from another company)
 None of the above








A.15 FRANCHISE OPERATION
In 2024, did all or part of this business operate as a franchise?
 Yes
 No
A.16 NEW CREDIT APPLICATIONS
For the 12 months ending December 31, 2024, did this business submit an application for new credit
(e.g., a credit card, loan, line of credit, trade financing, etc.)?
 Yes
 No – Skip to ‘A.19 Primary Business Activity’
 Don’t know – Skip to ‘A.19 Primary Business Activity’
A.17 NEW CREDIT SOURCES
For the 12 months ending December 31, 2024, from what lenders did this business apply for new credit?
Select all that apply.
 Bank (financial institution that accepts deposits and extends credit, either in person or online)
 Credit union (nonprofit financial institution that provides banking services, including loans, to its
members)
 Fintech/online lender (type of finance company that operates exclusively online and/or by
phone to issue loans or lines of credit, usually with no collateral requirements. Includes
payment companies that offer loans and cash advances to merchants.)
 Finance company (company that provides loans or leases but, unlike a bank, does not accept
deposits or offer banking services. Examples include mortgage companies, equipment dealers,
and auto finance companies.)
 Community Development Financial Institution (CDFI) (financial institution certified by the U.S.
Department of the Treasury that provides credit, financial services, and technical assistance to
underserved people or places)
 Other, specify: _______________________________
A.18 NEW CREDIT RECEIVED
For the 12 months ending December 31, 2024, how much of the total amount of credit requested did
this business receive?
 None
 Some
 All
 Don’t know
A.19 PRIMARY BUSINESS ACTIVITY
Describe this business’s primary business activity during 2024.
If you reported “Yes” to ‘A.6 Business – 10% or More Ownership,’ continue to ‘B.1 Percent Ownership’
on page XX.
All others skip to ‘C.1 New or Improved Goods’ on page XX.

Section B: Owner Characteristics

The following section collects information on the owners of this business. Based on the number of
owners you reported, you may be asked to complete this section for up to four owners of this business.
If the business had no owners, then proceed to the instructions on the bottom of page xx.
Unless otherwise indicated, the reporting period for this section is calendar year 2024.

B.1 PERCENT OWNERSHIP

For the person(s) owning the largest percentage(s) in this business in 2024, list each person’s name and
percentage owned.
• Do not report percentages owned by parent companies, estates, trusts, or other entities.• If more than
4 people owned this business equally, select any 4 people.• Round percentages to whole numbers. For
example, report 1/3 ownership as 33%.
Name of Owner
Name 1:
Name 2:
Name 3:
Name 4:

Percentage Owned
(Estimates are acceptable.)
Owner 1: ________%
Owner 2: ________%
Owner 3: ________%
Owner 4: ________%

If percent entered for Owner 1 is more than 0%, then answer questions for Owner 1 on pages XX, XX,
and XX.
If percent entered for Owner 2 is more than 0%, then answer questions for Owner 2 on pages XX, XX,
and XX.
If percent entered for Owner 3 is more than 0%, then answer questions for Owner 3 on pages XX, XX,
and XX.
If percent entered for Owner 4 is more than 0%, then answer questions for Owner 4 on pages XX, XX,
and XX.

B.1.1 SEX
What is the sex of Owner X?
 Male
 Female

B.1.2 ETHNICITY

Is Owner X of Hispanic, Latino, or Spanish origin?





No, not of Hispanic, Latino, or Spanish origin
Yes, Mexican, Mexican American, Chicano
Yes, Puerto Rican
Yes, Cuban
6

 Yes, another Hispanic, Latino, or Spanish origin – Print, for example, Salvadoran, Dominican,
Colombian, Guatemalan, Spaniard, Ecuadorian, etc.
_____________________
B.1.3 RACE
What is Owner X’s race? Select all that apply. (For this survey, Hispanic origins are not races.)
 White – Print, for example, German, Irish, English, Italian, Lebanese, Egyptian, etc.
_____________________
 Black or African Am. – Print, for example, African American, Jamaican, Haitian, Nigerian,
Ethiopian, Somali, etc.
_____________________
 American Indian or Alaska Native – Print name of enrolled or principal tribe(s), for example,
Navajo Nation, Blackfeet Tribe, Mayan, Aztec, Native Village of Barrow Inupiat Traditional
Government, Nome Eskimo Community, etc.
_____________________
 Chinese
 Vietnamese
 Native Hawaiian
 Filipino
 Korean
 Samoan
 Asian Indian
 Japanese
 Chamorro
 Other Asian – Print, for example, Pakistani, Cambodian, Hmong, etc.
_____________________
 Other Pacific Islander – Print, for example, Tongan, Fijian, Marshallese, etc.
_____________________
B.1.4 MILITARY SERVICE
Has Owner X ever served in any branch of the U.S. Armed Forces, including the Coast Guard, the
National Guard, or a Reserve component of any service branch?
 Yes
 No – Skip to’B.1.8 Initial Acquisition Year’ on page XX
B.1.5 MILITARY SERVICE DISABILITY
Is Owner X disabled as the result of illness or injury incurred or aggravated during military service?
 Yes
 No
B.1.6 OTHER MILITARY SERVICE
Do any of the following characteristics describe Owner X’s military service? Select all that apply.
7







Served on active-duty military service, not including training for the Reserves or National Guard
Served on active-duty military service after September 11, 2001
Served on active-duty military service in 2024
Served in the National Guard or as a reservist of any branch of the U.S. Armed Forces in 2024
None of the above

B.1.7 INITIAL ACQUISITION YEAR
In what year did Owner X initially acquire ownership of this business?
Year
____
 Don’t know
B.1.8 PRIMARY INCOME SOURCE
In 2024, did this business provide Owner X’s primary source of personal income?
 Yes
 No
B.1.9 PRIOR BUSINESS OWNERSHIP
Not including this business, what is the status of the previous business Owner X started most recently?







This is the owner’s first business
Business is still operating, and Owner X still owns it
Business is no longer in operation
Business was purchased by another company
Business was purchased by another individual
Other (specify)
_____________________

B.1.10 EDUCATION PRIOR TO OWNING THE BUSINESS
Prior to establishing, purchasing, or acquiring this business, what was the highest degree or level of
school Owner X completed?










Less than high school / secondary school graduate – Skip to ’B.1.13 Age’ on page XX
High school / secondary school graduate – Diploma or GED – Skip to ’B.1.13 Age’ on page XX
Technical, trade, or vocational school – Skip to ’B.1.13 Age’ on page XX
Some college, but no degree – Skip to’B.1.13 Age’ on page XX
Associate Degree (for example, AA, AS) – Skip to ’B.1.13 Age’ on page XX
Bachelor’s Degree (for example, BA, BS)
Master’s Degree (for example, MA, MEng, MEd, MSW, MBA)
Doctorate Degree (for example, PhD, EdD)
Professional Degree, beyond a Bachelor’s Degree (for example, MD, DDS, DVM, LLB, JD)

B.1.11 FIELD OF HIGHEST DEGREE PRIOR TO OWNING THE BUSINESS
Prior to establishing, purchasing, or acquiring this business, what was the field of the highest degree
completed for Owner X? Select all that apply.


















Biological/ agricultural sciences and natural resources
Chemistry, except biochemistry
Computer sciences and mathematics
Engineering
Geosciences, atmospheric and ocean sciences
Health sciences
Physics and astronomy
Psychology and social sciences
Science and mathematics teacher education
Other science and engineering related fields, not listed above (specify)
_____________________
Arts and humanities fields
Business management and administration fields
Education, except science and mathematics teacher education
Law and legal studies
Public administration and social service and related fields
Sales and marketing fields
Other non-science and non-engineering related fields, not listed above (specify)
_____________________

B.1.12 AGE
What was the age of Owner X as of December 31, 2024?







Under 25
25 - 34
35 - 44
45 - 54
55 - 64
65 or over

B.1.13 PLACE OF BIRTH
Was Owner X born in the United States?
 Yes
 No
B.1.14 U.S. CITIZENSHIP
Is Owner X a citizen of the United States?
 Yes
 No

B.1.15 OWNER DISABILITY
Does Owner X have a physical or mental impairment that substantially limits one or more of his/her
major life activities? For this survey, major life activities can include both those in everyday and
professional life.
 Yes
 No
 Don’t know
B.1.16 REASONS FOR OWNING THE BUSINESS
How important to Owner X is each of the following reasons for owning this business?
Select one for each row.
Very Important


Somewhat Important


Not Important


Flexible hours



Balance work and family



Opportunity for greater income



Best avenue for my ideas /
goods / services



Unable to find employment



Working for someone else didn’t
appeal to me



Always wanted to start my own
business



An entrepreneurial friend or
family member was a role model



Wanted to carry on the family
business



Wanted to help and/or become
more involved in my community



Other (specify)



Wanted to be my own boss

B.5 ONE- FAMILY- MAJORITY OWNERSHIP
In 2024, did two or more members of one family own the majority of this business? (Family refers to
spouses / unmarried partners, parents / guardians, children, siblings, or close relatives.)
 Yes
 No
B.6 JOINT OWNERSHIP
In 2024, did spouses / unmarried partners jointly own this business?
 Yes
 No – See instructions at the bottom of this page
B.7 EQUAL OPERATION
In 2024, was this business operated equally by both spouses / unmarried partners?
 Yes, equally operated by spouses / unmarried partners
 No, primarily operated by Owner 1
 No, primarily operated by Owner 2
Continue to Section C: Goods, Services, and Business Processes on page XX.

Section C: Goods, Services, and Business Processes

The following section collects information on this business’s introduction of new or improved goods,
services, or business processes that differed significantly from the business’s previous goods, services, or
business processes.
The goods, services, or business processes must have characteristics or intended uses that are new or
which provide a significant improvement over what was previously used or sold by this business.
However, they can fail or take time to prove themselves.
The goods, services, or business processes need only be new or improved for this business. They could
have been originally developed or used by other businesses or organizations.
Unless otherwise indicated in the question, this section asks about the three years 2022 to 2024 time
period, instead of one year as in other sections of this survey.
C.1 NEW OR IMPROVED GOODS
During the three years 2022 to 2024, did this business introduce to the market any new or improved
goods that differed significantly from this business’s previous goods? Select all that apply.
This includes the addition of new functions or improvements to existing functions or user utility.
•
•

Functions include quality, technical specifications, reliability, durability, economic efficiency
during use, affordability, convenience, usability, and user friendliness.
User utility includes attributes such as affordability and financial convenience.

Goods: Usually a tangible object, such as a smartphone, furniture, or packaged software, but also
includes digital goods such as downloadable software, music, and film. (Exclude the simple resale of new
goods or changes of a solely aesthetic nature.)
 Yes, this business introduced a new or improved good that was new to the market, which was not
previously offered by any of your competitors (it may have already been available in other markets).
 Yes, this business introduced a new or improved good that was new only to this business, which
was identical or very similar to products already offered by your competitors.
 No
C.2 NEW OR IMPROVED SERVICES
During the three years 2022 to 2024, did this business introduce to the market any new or improved
services that differed significantly from this business’s previous services? Select all that apply.
This includes the addition of new functions or improvements to existing functions or user utility.
•
•

Services: Intangible activities, such as retailing, insurance, educational courses, air travel, consulting,
etc.; also includes digital services. Exclude the simple resale of new services.
 Yes, this business introduced a new or improved service that was new to the market, which was not
previously offered by any of your competitors (it may have already been available in other markets).
12

 Yes, this business introduced a new or improved service that was new only to this business, which
was identical or very similar to services already offered by your competitors.
 No
If you reported "No" to ‘C.1 New or Improved Goods’ and ‘C.2 New or Improved Services,’ skip to ‘C.4
New or Improved Business Processes’ on page XX.
C.3 SOURCES OF NEW OR IMPROVED GOODS OR SERVICES
Who developed these new or improved goods or services? Select all that apply.
 This business by itself
 This business together with other businesses, universities, research institutes, nonprofits, or other
organizations
 This business by adapting or modifying goods or services originally developed by other businesses or
organizations
 Other businesses or organizations
C.4 NEW OR IMPROVED BUSINESS PROCESSES
During the three years 2022 to 2024, did this business introduce any of the following types of new or
improved business processes that differed significantly (e.g., greater efficacy, resource efficiency,
reliability and resilience, affordability, convenience, and usability) from your previous business
processes? Select one for each row.
a. Methods for producing goods or providing services (including methods
related to engineering and related technical testing, analysis, and certification)
b. Logistics, delivery, or distribution methods
c. Marketing methods for promotion, packaging, pricing, product placement or
after-sales services
d. Information and communication systems (including hardware, software, and
data processing)
e. Administration and management activities (including decision-making,
human resource management, and methods for accounting or other
administrative operations)
f. Product and business process development activities (including
activities to identify, develop, or adapt products or processes, or adopting new
methodologies for developing products and processes)

Yes


No




If you report "No" to ‘C.1 New or Improved Goods’ and ‘C.2 New or Improved Services,’
AND

“No” is selected for all of ‘C.4 New or Improved Business Processes, items a. – f.,’ skip to ‘C.6 Goods,
Services, or Business Process Activities’ on page XX.

C.5 IMPROVED BUSINESS PROCESS DEVELOPERS
Who developed these new or improved business processes? Select all that apply.
 This business by itself
 This business together with other businesses, universities, research institutes, nonprofits, or other
organizations
 This business by adapting or modifying business processes originally developed by other businesses
or organizations
 Other businesses or organizations
C.6 GOODS, SERVICES, OR BUSINESS PROCESS ACTIVITIES
During the three years 2022 to 2024, did this business have any of the following types of innovation
activities?
•

•

Include all developmental, financial, and commercial activities that were intended to result in a
new or improved good, service, or business process that differed significantly from your
previous goods, services, or business processes.
Similar activities that were not intended to result in a new or improved good, service, or
business process should not be reported here. (e.g., employee training intended for general
maintenance of skills is not considered an “innovation activity”)
Simple replacement of machinery without enhanced capabilities is not considered an
“innovation activity.”

Select one for each row.
a. Research and development: Creative and systematic work undertaken in
order to increase the stock of knowledge and to devise new applications of
available knowledge
b. Engineering and design activities: Planning of technical specifications,
testing, evaluation, setup and pre-production for goods, services, processes, or
systems; installing equipment, tooling-up, testing, trials and user
demonstrations; and activities to extract knowledge or design information
from existing products or process equipment. Also include activities to develop
a new or modified function, form or appearance for goods, services, or
processes
c. Marketing and brand equity activities: Include market research, market
testing, methods for pricing, product placement and product promotion;
product advertising, the promotion of products at trade fairs or exhibitions,
and the development of marketing strategies
d. Intellectual Property (IP) related activities: Protection or exploitation of
knowledge, often created through R&D, software development, and
engineering, design, and other creative work, including all related
administrative and legal work

Yes


No




e. Employee training: Activities that are paid for or subsidized by the firm to
develop knowledge and skills required for the specific trade, occupation, or
vocation of a firm’s employees
f. Software development and database activities: In-house development and
purchase of computer software; collection and analysis of data in proprietary
computer databases and data obtained from publicly available reports or the
Internet; and activities to upgrade or expand the functions of IT systems,
including computer program and databases
g. Acquisition of machinery, equipment, and other tangible assets
h. Management related to innovation: Activities to plan, govern and control
internal and external resources






If “No” is selected for all of ‘C.6 Goods, Services, or Business Process Activities, items a. - h.,’ skip to
‘C.9 Reasons for No Innovation Activities’ on page XX.
All others continue to ‘C.7 Cooperation on Innovation.’
C.7 COOPERATION ON INNOVATION
During the three years 2022 to 2024, did this business cooperate with other businesses or organizations
on any of the following? (Cooperation occurs when two or more participants agree to take responsibility
for a task or series of tasks and information is shared between the parties to facilitate the agreement.)
Select one for each row.
Yes




a. On R&D
b. On other innovation activities (excluding R&D)
c. On any other business activities

No




If “Yes” is selected for ‘C.7 Cooperation on Innovation - item a, b, OR c.,’ continue to ‘C.8 Cooperation
Partner Locations’.
All others skip to ‘C.10 Results of Innovation Activities’ on page XX.
C.8 COOPERATION PARTNER LOCATIONS
Indicate the type of innovation cooperation partner by location (i.e. U.S. Canada/Mexico, or Reof world)
during the three years 2022 to 2024. Select all that apply.
Type of innovation cooperation partner:

United
States

Canada/
Mexico

Rest of
world

Not
applicable

a. Consultants, commercial labs, or private
research institutes outside your business group



b. Suppliers of equipment, materials,
components, or software outside your business
group
c. Companies that are your clients or customers
outside your business group



d. Companies that are your competitors
outside your business group



e. Other companies outside your business
group
f. Companies within your business group



g. Universities or other higher education
institutions
h. Government or public research institutes



i. Clients or customers from the public sector:
public sector includes government owned
organizations such as local, regional and
national administrations and agencies, schools,
hospitals, and government providers of services
such as security, transport, housing, energy,
etc.
j. Nonprofit organizations



Go to ‘C.10 Results of Innovation Activities’ on page XX.
C.9 REASONS FOR NO INNOVATION ACTIVITIES
Which of the following reasons best describes why this business did not have innovation activities during
the three years 2022 to 2024.
 A lack of resources prevented innovating (e.g., lack of finance, qualified personnel, material)
 Decided not to innovate due to reasons other than lack of resources (e.g., strategic reasons; not the
right time to innovate; other priorities; risks too high; low expected returns)
 Business had no need for innovating
Go to ‘C.11 New or Customized Product or Service’ on page XX.
C.10 RESULTS OF INNOVATION ACTIVITIES
During the three years 2022 to 2024, did this business have any innovation activities that did not result
in a goods, services, or business process innovation because the activities were:
Select one for each row.
a. Abandoned or suspended before completion

Yes


No

16

b. Still ongoing at the end of 2024



C.11 NEW OR CUSTOMIZED PRODUCT OR SERVICE AT THE START OF THE BUSINESS
Was this business originally founded around a new or customized product or service that was created by
one of the founders of the business?
 Yes
 No – See instructions at the bottom of this page
 Don’t know – See instructions at the bottom of this page
C.12 REASON NEW OR CUSTOMIZED PRODUCT OR SERVICE WAS DEVELOPED
Why was this new or customized product or service developed at the start of this business?
 One of the founders created it for personal use
 One of the founders created if for use at a previous job or business
 One of the founders identified a business opportunity
C.13 INTELLECTUAL PROPERTY PROTECTION
Does this business use the following methods to protect intellectual property?
Select one for each row.
Yes









a. Utility patents (patents for inventions, applied for or awarded)
b. Design patents (patents for appearance, applied for or awarded)
c. Copyright
d. Trademarks
e. Design complexity
f. Nondisclosure agreements or noncompete clauses
g. Branding and product image
h. Trade secrets

No









C.14 PATENTS PENDING
How many U.S. patent applications, if any, did this business have pending as of the end of 2024?
Estimates are acceptable. If none, report zero.

_______________

C.15 PATENTS OWNED
How many U.S. patents did this business own as of the end of 2024? Estimates are acceptable.
Estimates are acceptable. If none, report zero.

________________

C.16 INTELLECTUAL PROPERTY ACTIVITIES
During the three years 2022 to 2024, did this business exchange intellectual property (IP) rights,
including patents, copyrights, and trademarks that give ownership, exclusion rights or rights to use
technical knowledge using any of the following mechanisms?
Select one for each row.
a. Licensed or purchased intellectual property (IP) from companies that are not
affiliated
b. Licensed or sold IP to companies that are not affiliated
c. Transferred IP to businesses that are not affiliated through participation in
technical assistance or "know-how" agreements
d. Received IP from companies that are not affiliated through participation in
technical assistance or "know-how" agreements
e. Participated in cross-licensing agreements with companies that are not
affiliated
f. Acquired or merged with companies that are not affiliated to acquire their IP
g. Transferred IP to a spin-off or spin-out of this business
h. Received IP from a parent company as part of a spin-off or spin-out
i. Allowed free use of patents or other IP owned by this company (for example,
allowing free use of software patents by the open-source community)
j. Made use of open-source patents or other freely available IP not owned by this
company

Yes


No














If you reported "No" to ’A.4 Business Ownership – U.S. Entity’ AND you reported between 1-9 total
employment to ’A.8 Number of W-2 Paid Domestic Employees or Employees/Owners,’ continue to
SECTION D: RESEARCH AND DEVELOPMENT FOR MICROBUSINESSES on page XX.
All others skip to ‘SECTION F: CONTACT INFORMATION’ on page XX.

Section D: Research and Development for Microbusinesses

The following section collects information on research and development activity from businesses with
W-2 employment between 1 and 9.
What is Research and Development (R&D)?
Research and development (R&D) comprise creative and systematic work undertaken in order to
increase the stock of knowledge and to devise new applications of available knowledge.
The term R&D does NOT include expenditures for:
•
•
•
•
•

Routine product testing, quality control, and technical services unless they are an integral part of an
R&D project
Market research
Efficiency surveys or management studies
Literary, artistic, or historical projects, such as films, music, or books and other publications
Prospecting or exploration for natural resources

R&D activity in software INCLUDES:
•
•

Software development or improvement activities that expand scientific or technological knowledge
Construction of new theories and algorithms in the field of computer science

R&D activity in software EXCLUDES:
•

•
•
•

Software development that does not depend on a scientific or technological advance, such as
• supporting or adapting existing systems
• adding functionality to existing application programs, and
• routine debugging of existing systems and software
Creation of new software based on known methods and applications
Conversion or translation of existing software and software languages
Adaptation of a product to a specific client, unless knowledge that significantly improved the base
program was added in that process

Reporting unit
The reporting unit is this business, including all subsidiaries and divisions. Include subsidiary companies
where there is more than 50 percent ownership.
Reporting period
Report data for the calendar year 2024, if possible, or for this business’s fiscal year ending between April
2024 and March 2025.
Estimates are acceptable.
Report all items to the best of your ability.

D.1 R&D ACTIVITIES
During 2024, did this business do any of the following R&D activities? Include activities that:
•
•
•

This business performed
Others paid this business to do
This business paid others to do

Select one for each row.
Yes



f. Produced findings that could be published in academic journals or presented
at scientific conferences



g. Applied scientific or technical knowledge in a way that has never been done
before



h. Created new scientific or technical solutions that can be generalized to other
situations



i. Conducted work to discover previously unknown technological facts,
structures, or relationships



a. Conducted activities aimed at acquiring new knowledge or understanding
without specific immediate commercial applications or uses
b. Conducted activities aimed at acquiring new knowledge for solving a specific
problem or meeting a specific commercial objective
c. Conducted systematic work, drawing on research and practical experience and
resulting in additional knowledge, which is directed to producing new products
or processes or to improving existing products or processes
d. Developed and tested goods, services, or processes that were derived from
scientific research or technical findings
e. Developed software that advanced scientific or technological knowledge

j. Conducted work to extend the understanding of scientific facts, relationships,
or principles in ways that could be useful to others

If “No” is selected for a. – j., skip to ‘D. 17 FEDERAL TAX CREDIT FOR RESEARCH ACTIVITIES’ on page XX.
D.2 R&D COSTS
What was the total cost (both direct and indirect) in 2024 for all the R&D activities reported as “Yes” in
the ‘D.1 R&D Activities’ question? Your best estimate is acceptable.
Report dollar amount in thousands. If none, report zero.

Include:
•
•
•
•
•
•

Salaries, wages, and fringe benefits
Plant, machinery, and equipment, except that which was capitalized because it had an
alternative future use
Materials, supplies, software
Rent and utilities
Consultants and contractors
Depreciation expense from plant, machinery, and equipment that was capitalized because it had
an alternative future use

Exclude:
Costs for routine product testing, quality control, and technical services unless they are an
integral part of an R&D project
• Market research
• Efficiency surveys or management studies
• Literary, artistic, or historical projects, such as films, music, or books and other publications
• Prospecting or exploration for natural resources
• Capital expenditures (i.e., costs for construction or renovation of facilities). Report capital
expenditures in ‘D.10 TOTAL CAPITAL EXPENDITURES FOR THIS BUSINESS,’ ‘D.11 TOTAL
CAPITAL EXPENDITURES FOR R&D OPERATIONS,’ and ‘D.12 CAPITAL EXPENDITURES FOR R&D
OPERATIONS BY TYPE OF COST’ on page XX.
• Payments/funds in excess of the actual cost of the research work performed (e.g., profits or
fees)
$Mil. | Thou.
Total costs for ‘R&D Activities’ reported in the ’D.1
R&D Activities’ question for 2024
$________________________
•

If ’D.2 R&D Costs’ are less than $50,000, skip to ‘D. 17 FEDERAL TAX CREDIT FOR RESEARCH ACTIVITIES’
on page XX.
D.3 FOREIGN R&D COSTS
During 2024, what amount, if any, of the ‘D.2 R&D
Costs’ was performed outside the United States by
this business or others? Round to the nearest
thousand dollars.

$Mil. | Thou.

$________________________

D.4 DOMESTIC R&D COSTS
Calculate this business’s domestic R&D costs by subtracting the amount entered for R&D costs outside
the United States (question ’D.3 Foreign R&D Costs’) from all R&D costs (question ’D.2 R&D Costs’). This
value will be used in other questions in this survey. Round to the nearest thousand dollars.

This business’s domestic R&D cost in 2024

$Mil. | Thou.
$________________________

If ‘D.4 Domestic R&D Costs’ equals $0, skip to ‘D. 17 FEDERAL TAX CREDIT FOR RESEARCH ACTIVITIES’
on page XX.
D.5 TYPES OF R&D COSTS
During 2024, how much of the ‘D.4 Domestic R&D Costs’ in domestic R&D costs was for each of the
following types of costs? Round to the nearest thousand dollars.
$Mil. | Thou. | Dol.
$________________________

a. Salaries, wages, and fringe benefits
b. Expensed machinery and equipment (not
capitalized)

$________________________

c. Materials and supplies

$________________________

d. Payments to others for R&D, including purchased
R&D services

$________________________

e. Depreciation on R&D property and equipment

$________________________

f. All other costs (e.g., consultants, contractors,
travel, rent, general administrative costs, clearly
associated with this business’s R&D)

$________________________

Total = ’D.4 Domestic R&D Costs’

$________________________

D.6 DOMESTIC R&D PERFORMANCE COSTS
Calculate this business’s domestic R&D performance costs by subtracting the payments for R&D services
(item d. in question ‘D.5 Types of R&D Costs’) from domestic R&D costs (question ’D.4 Domestic R&D
Costs’). Use this value in the next question. Round to the nearest thousand dollars.
This business’s domestic R&D performance costs in
2024

$Mil. | Thou. | Dol.
$________________________

If ‘D.6 Domestic R&D Performance Costs’ equals $0, skip to ‘D. 17 FEDERAL TAX CREDIT FOR RESEARCH
ACTIVITIES’ on page XX.
D.7 FUNDING SOURCES FOR R&D ACTIVITIES
During 2024, of the ‘D.6 Domestic R&D Performance Costs‘ in total domestic R&D performance cost,
how much was paid for by the following sources? Round to the nearest thousand dollars.
a. This U.S. business

$Mil. | Thou. | Dol.
$________________________
22

b. Your foreign owner (if this business is foreignowned)

$________________________

c. Other businesses located within the United States

$________________________

d. Other businesses located outside the United States

$________________________

e. Universities or colleges located within the United
States

$________________________

f. Nonprofit organizations located within the United
States

$________________________

g. U.S. federal government (including R&D grants)

$________________________

Which agency provided the largest share? Select one
from the list below.
 Department of Defense
 National Science Foundation
 Department of Health and Human Services,
including the National Institutes of Health
 Department of Energy
 NASA
 Other agencies
h. U.S., state, or local government (not including
state universities)

$________________________

i. All other organizations outside the United States

$________________________

Total = ’D.6 Domestic R&D Performance Costs’

$________________________

D.8 R&D CATEGORIES
During 2024, of the ‘D.6 Domestic R&D Performance Costs’ in domestic R&D performance cost, how
much was for the following types of R&D? Round to the nearest thousand dollars.
a. Basic research – activities aimed at acquiring new
knowledge or understanding without specific
immediate commercial applications or uses
b. Applied research – activities aimed at solving a
specific problem or meeting a specific commercial
objective

$Mil. | Thou. | Dol.

$________________________

$________________________
23

c. Development – systematic work, drawing on
research and practical experience and resulting in
additional knowledge, which is directed to producing
new products or processes or to improving existing
products or processes
Total = ’D.6 Domestic R&D Performance Costs’

$________________________
$________________________

If ‘D.7.g. Domestic R&D Performance Costs Funded by the U.S. Federal Government’ equals $0, skip to
‘D.10 Total Capital Expenditures for This Business’ on page XX.
D.9 R&D CATEGORIES FUNDED BY THE U.S. FEDERAL GOVERNMENT
During 2024, of the ‘D.7.g. Domestic R&D Performance Costs Funded by the U.S. Federal Government’
in domestic R&D performance cost funded by the U.S. federal government, how much was for the
following types of R&D? Round to the nearest thousand dollars.
a. Basic research – activities aimed at acquiring new
knowledge or understanding without specific
immediate commercial applications or uses
b. Applied research – activities aimed at solving a
specific problem or meeting a specific commercial
objective
c. Development – systematic work, drawing on
research and practical experience and resulting in
additional knowledge, which is directed to producing
new products or knowledge, processes or to
improving existing products or processes
Total = ‘D.7.g. Domestic R&D Performance Costs
Funded by the U.S. Federal Government’

$Mil. | Thou. | Dol.

$________________________

$________________________
$________________________

D.10 TOTAL CAPITAL EXPENDITURES FOR THIS BUSINESS
What was the amount of this business’s capital expenditures in 2024?
Total

$Mil. | Thou. | Dol..
$____________________________

If ‘D.10 Total Capital Expenditures for this Business’ equals $0, skip to ‘D.13 Domestic R&D Employees‘
on page XX.
D.11 TOTAL CAPITAL EXPENDITURES FOR R&D OPERATIONS
How much of the ‘D.10 TOTAL CAPITAL EXPENDITURES FOR THIS BUSINESS’ in capital expenditures was
for R&D operations?
24

•
•

Businesses should allocate capital expenditures that benefit both R&D and other operations
on a reasonable basis.
None of the costs reported here should be included in ‘D.7 Funding Sources for R&D
Activities.’
$Mil. | Thou. | Dol..
$____________________________

Total

If ‘D.11 Total Capital Expenditures for R&D Operations’ equals $0, skip to ‘D.13 Domestic R&D
Employees’ on page XX.
D.12 CAPITAL EXPENDITURES FOR R&D OPERATIONS BY TYPE OF COST
How much of the ‘D.11 TOTAL CAPITAL EXPENDITURES FOR R&D OPERATIONS ‘ in capital expenditures
for R&D operations was for the following?
a. Land acquisition
b. Buildings and land improvement
c. Machinery and equipment
d. Capitalized software
e. Other intellectual property
f. All other capital expenditures for R&D operations
Total

$Mil. | Thou. | Dol..
$____________________________
$____________________________
$____________________________
$____________________________
$____________________________
$____________________________

D.13 DOMESTIC R&D EMPLOYEES
For the pay period including March 12, 2024, how many employees from this business’s domestic
operations were R&D employees and how many were all other employees? Include owners who
received a W-2. If none, report zero.
R&D employees include all employees who work on R&D or who provide direct support to R&D, such as
researchers, R&D managers, technicians, clerical staff, and others assigned to R&D groups. Exclude
employees who provide only indirect support to R&D, such as corporate personnel, security guards, and
cafeteria workers.
Previously you reported this business’s total number of employees in ‘A.8 Number of W-2 Paid
Employees or Employees/Owners’ on page XX. Reponses below should not exceed the number of
employees reported in ‘A.8’.
a. How many of those employees and
employees/owners were R&D employees?
b. Of the R&D employees, how many were female?

Employees
___________
___________
25

c. Of the R&D employees, how many were male?
The sum of b. and c. should equal the amount entered in a.

___________

If you reported "0" for item a. in question ‘D.13 Domestic R&D Employees,’ skip to ‘D.17 Federal Tax
Credit for Research Activities.’
D.14 DOMESTIC R&D EMPLOYEES’ OCCUPATIONS
Of the ‘D.9.a. R&D Employees,’ how many were?
If none, report zero.
a. Researchers (including R&D scientists, engineers,
and their managers)
b. R&D technicians and equivalent staff

Employees
___________
___________

c. R&D support staff (clerical and other)

___________

d. Total R&D employees (Total from ’D.13.a.
Domestic R&D Employees’)
e. Of the researchers reported in line D.14.a., how
many had PhDs?

___________
___________

D.15 DOMESTIC R&D EMPLOYEES FULL-TIME EQUIVALENT
What was the full-time equivalent of the ‘D.13.a. Domestic R&D Employees,’ R&D employees? For fulltime Domestic R&D employees, use the number of employees for the FTEs. For other full-time employees
not working solely on R&D or part-time employees working on R&D, use the share of full-time workweek
they work on R&D. Report partial FTEs in decimals. For example, report 1/2 FTE as .5.
Total FTEs

Number of FTEs
____.____

D.16 DOMESTIC RESEARCHERS FULL-TIME EQUIVALENT
What was the full-time equivalent of the ‘D.14.a. Domestic R&D Employee Occupations’ researchers?
Report partial FTEs in decimals. For example, report 1/2 FTE as .5.
Total FTEs

Number of FTEs
____.____

D.17 FEDERAL TAX CREDIT FOR RESEARCH ACTIVITIES
Did this business file for the federal tax credit for increasing research activities (IRS Form 6765) in 2024?
 Yes
26

 No

D.18 STATE TAX CREDIT FOR RESEARCH ACTIVITIES
a. Did this business file for a state tax credit for increasing research activities in 2024?
 Yes
 No
b. If ‘Yes,’ what state(s)? Select all that apply.










































Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island













South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Skip to ‘SECTION F: CONTACT INFORMATION’
Section E: Research Activities at Nonprofit Organizations

The following section collects information on your organization and asks about research performed
and/or funded by your organization. For the purposes of this survey, your organization is defined as all
units included in your Internal Revenue Service (IRS) Form 990 or IRS Form 990-PF filings. Only
organizations headquartered in the United States are eligible for this section. The reporting period for
this section is your organization’s fiscal year ending in 2024. Estimates are acceptable. Report all items
to the best of your ability.
E.1 ORGANIZATION AFFILIATION
Is your organization affiliated with or considered part of another for-profit, nonprofit, or higher
education organization? For example, a specific hospital foundation, university research entity, etc.
 Yes
If "Yes," specify
___________________
 No
E.2 TOTAL EXPENSES
What was the consolidated total amount of your organization’s expenses for 2024 as (would be)
reported on your IRS Form 990s, line 18, or IRS Form 990-PFs, line 26, total expenses and disbursements
for column (a) revenue and expenses per books?
Round to the nearest one thousand dollars. If
none, report zero.

$Bil. | Mil. | Thou.
$____________________________

E.3 NUMBER OF EMPLOYEES
For the pay period including March 12, 2024, how many people worked for your organization?
Include:
•

Full- and part-time employees

Exclude:
•

Temporary employees and consultants

Number

E.4 FISCAL YEAR END
In what month did your organization’s Fiscal Year (FY) 2024 end?
MM | YYYY

___ 2024

The next questions ask about research performed and/or funded by your organization. Please read
the information below before continuing.
By research we mean…
For the purposes of this survey, research includes research and experimental development.
Research and experimental development comprise creative and systematic work to:
Increase the stock of knowledge, including knowledge of humankind, culture, and society OR
Devise new applications of available knowledge, including materials, products, devices, processes,
systems, or services

•
•

Research activities must be...
Novel: projects that advance current knowledge or create new knowledge
Creative: projects focused on original concepts and hypotheses
Uncertain: project outcomes are unable to be completely determined at the outset
Systematic: projects are planned and budgeted
Transferable/Reproducible: project methodology and results are transferable/reproducible to other
situations and locations

•
•
•
•
•

May meet the criteria for research
• Laboratory or animal studies
• Clinical trials
• Prototype development
• Outcomes research
• Development/measurement of new
methods to deliver/measure social service
outcomes
• Policy research
• Humanities research
•

Research traineeships

•

Other experimental studies

Most likely do not meet the criteria for research
• Internal program monitoring or evaluation
• Public service grants or outreach programs
• Education or training programs
• Quality control testing
• Market research
•
•
•

Management studies/efficiency surveys
Literary, artistic, or historical projects, such
as films, music, or books and other
publications
Feasibility studies, unless included as part
of an overall research project

E.5 RESEARCH PERFORMED BY YOUR ORGANIZATION
Did your organization perform research in FY 2024?
Include:
•

Research performed by your organization’s employees or contract employees. (Contract employees
are individuals contracted to work on projects otherwise fully performed by your organization’s
staff.)

Exclude:
•

Research performed outside your organization by subcontractors or subawardees.
(Report in ‘E.6 Research Performed by Others’ on page XX.)
 Yes
 No

If you would like to add additional detail or clarification to your response, please comment in the
space provided below.
__________________________________
E.6 RESEARCH PERFORMED BY OTHERS
Did your organization fund research performed by others outside your organization in FY 2024?
Include:
•

All grants, contracts, subcontracts, and subawards awarded by your organization to external
recipients to perform research

Exclude:
•
•

Research performed by your organization’s employees
Research performed by contract employees (Contract employees are individuals contracted to work
on projects otherwise fully performed by your organization’s staff.)
 Yes
 No

If you would like to add additional detail or clarification to your response, please comment in the
space provided below.
__________________________________
If you reported “No” for ‘E.5 Research Performed by Your Organization’ AND “No” for ‘E.6 Research
Performed by Others,’ skip to ‘Section F: Contact Information’ on page XX.
If you reported “No” for ‘E.5 Research Performed by Your Organization’ AND “Yes” for ‘E.6 Research
Performed by Others,’ skip to ‘E.17 Funding for Research Performed by Other Organizations’ on page
XX.
All others continue to ‘E.7 Funding for Research Performed by This Organization.’
E.7 FUNDING FOR RESEARCH PERFORMED BY THIS ORGANIZATION
In FY 2024, how much was spent on research performed within your organization? Round to the nearest
one thousand dollars. If none, report zero.

Include:
•
•

Direct costs, such as salaries and wages, travel, equipment, supplies, consulting, and other
expenditures directly supporting your organization’s research projects
Indirect costs associated with research expenditures, such as general and administrative salaries and
wages, fringe benefits, facility costs, depreciation, etc. These should be calculated using your
organization’s applicable fringe, overhead, and General and Administrative (G&A) or Facilities and
Administrative (F&A) rates.

Exclude:
Capital expenditures (i.e., costs for construction or renovation of facilities).
Report capital expenditures in ‘E.18 -E.20’ on pages XX.
• Payments/funds in excess of the actual cost of the research work performed (e.g., fees)
• Payments made by your organization to subcontractors or subawardees performing research
outside your organization
$Bil. | Mil. | Thou.
Total
$____________________________
•

If you would like to add additional detail or clarification to your response, please comment in the
space provided below.
__________________________________
If ‘E.7 Funding for Research Performed by This Organization’ is less than $50,000, then skip to ‘Section
F: Contact Information’ on page XX.
E.8 RESEARCH FUNDING SOURCES
How much of the ‘E.7 Funding for Research Performed by This Organization’ in funding for research
performed by this organization came from each of the following sources? Round to the nearest one
thousand dollars. If none, report zero.

a. Internal funds: Your organization’s own funds
from your endowment, general donations, or
other unrestricted sources. Report only domestic
sources for this item.
b. Federal government: Any agency of the U.S.
government. Include funds your organization
received as a subcontractor or subawardee for
research activities on federal projects. Report
only domestic sources for this item.
c. State and local government: Any state,
county, municipality, or other local government
entity in the United States. Report only domestic
sources for this item.

(1) Domestic Sources
$Bil. | Mil. | Thou.
$______________

(2) Foreign Sources
$Bil. | Mil. | Thou.
Gray out

(3) Total
$Bil. | Mil. | Thou.
$______________

$______________

Gray out

$______________

Gray out

$______________
33

d. Individual donors: Gifts designated by the
donors for research
e. Businesses: Domestic and foreign for-profit
organizations. Report funds from a company’s
nonprofit foundation in Row g
f. Universities: Domestic and foreign degreegranting institutions
g. Foundations and all other nonprofits:
Domestic and foreign public charities and other
nonprofit organizations not reported in Row f
h. Other, specify: All other sources not reported
above
____________________________
Total

$______________

E.9 RESEARCH PERFORMANCE BY FIELD
How much of the ‘E.7 Funding for Research Performed by This Organization’ in funding for research
performed by this organization was spent in each of the following fields? Round to the nearest one
thousand dollars. If none, report zero.
a. Agricultural Sciences and Natural Resources and
Conservation: e.g., Agricultural sciences, Animal sciences,
Veterinary medicine, Veterinary science, Applied horticulture,
Fishing and fisheries science, Food science and technology,
Forestry, Natural resources and conservation, Plant sciences or
Soil sciences
b. Biological, Biomedical, and Health Sciences: e.g.,
Biochemistry, biophysics, molecular biology; Biotechnology;
Botany; Cell biology; Epidemiology; Genetics; Medicine;
Neuroscience; Public health; or Zoology
c. Engineering: e.g., Aerospace, aeronautical, and astronautical
engineering; Bioengineering and biomedical engineering;
Chemical engineering; Civil engineering; Electrical, electronic,
and communications engineering; Industrial and manufacturing
engineering; Mechanical engineering; or Metallurgical and
materials engineering
d. Geosciences, Atmospheric Sciences, and Ocean Sciences:
e.g., Atmospheric sciences and meteorology, Geological and
earth sciences, or Ocean and marine sciences

$Bil. | Mil. | Thou.

$____________________________

e. Mathematics, Statistics, and Computer and Information
Sciences: e.g., Computer sciences, Information sciences,
Information technology, Mathematics, or Statistics
f. Physical Sciences: e.g., Astronomy and astrophysics,
Chemistry, Materials science, or Physics
g. Psychology and Social Sciences: e.g., Anthropology;
Archaeology; Criminology; Economics; Geography; Linguistics;
Political science and government; Psychology; Public policy
analysis; or Sociology, demography, and population studies
h. Humanities: e.g., English language and literature, letters;
Foreign languages and literature; History; or Philosophy and
religious studies
i. Other Fields: e.g., Business management and business
administration; City, urban, community, and regional planning;
Communication and communications technologies; Education;
Law; Library science; Social work; or Visual and performing arts
Total

$____________________________
$____________________________

$____________________________

$____________________________
$____________________________

E.10 CLINICAL TRIAL RESEARCH
What percentage of the amount reported in ‘E.7 Funding for Research Performed by This Organization’
in funding for research performed by this organization was for medical clinical trials phases I-III? Report
percentages in whole numbers. If none, report zero.
Total
________%
E.11 RESEARCH PERFORMANCE BY TYPE OF RESEARCH
How much of the ‘E.7 Funding for Research Performed by This Organization’ in funding for research
performed by this organization was for basic research, applied research, and experimental
development? Round to the nearest one thousand dollars. If none, report zero.

a. Basic research: Experimental or
theoretical work undertaken primarily to
acquire new knowledge of the underlying
foundations of phenomena and observable
facts, without any particular application or
use in view.
b. Applied research: Original investigation
undertaken in order to acquire new

(1) Federal
$Bil. | Mil. |
Thou.

(2) Nonfederal
$Bil. | Mil. | Thou.

(3) Total
$Bil. | Mil. |
Thou.

$____________

knowledge. It is directed primarily towards
a specific, practical aim or objective.
c. Experimental development: Systematic
work, drawing on knowledge gained from
research and practical experience and
producing additional knowledge, which is
directed to producing new products or
processes or to improving existing products
or processes.
Total: Total for column (1) should equal the
amount entered for ‘E.8.b. Research
Funding Sources –Federal Government.’
Total for column (3) should equal the
amount entered for ‘E.7 Funding for
Research Performed by This Organization.’

$____________

If you would like to add additional detail or clarification to your response, please comment in the
space provided below.
__________________________________
Basic Research
A researcher is studying the
properties of human blood to
determine what affects
coagulation.
A researcher is studying the
properties of molecules under
various heat and cold
conditions.

A researcher is investigating the
effect of different types of
manipulatives on the way first
graders learn mathematical
strategy by changing
manipulatives and then
measuring what students have
learned through standardized
instruments.

Examples
Applied Research
A researcher is conducting
research on how a new chicken
pox vaccine affects blood
coagulation.
A researcher is investigating the
properties of particular
substances under various heat
and cold conditions with the
objective of finding longer
lasting components for highway
pavement.
A researcher is studying the
implementation of a specific
math curriculum to determine
what teachers need to know to
implement the curriculum
successfully.

Experimental development
A researcher is conducting
clinical trials to test a newly
developed chicken pox vaccine
for young children.
A researcher is working with
state transportation officials to
conduct tests of a newly
developed highway pavement
under various types of heat and
cold conditions.
A researcher is developing and
testing software and support
tools, based on fieldwork, to
improve mathematics cognition
for student special education.

E.12 RESEARCH PERFORMANCE BY TYPE OF COST
How much of the ‘E.7 Funding for Research Performed by This Organization’ spent on research
performed within your organization was for each of the following types of costs?
a. Salaries, wages, and fringe benefits of your
organization’s employees
• Include costs for all compensation and benefits of
employees that are included in the total reported on
E.7.
• Include payroll taxes, such as Social Security and
Medicare.
b. Costs associated with contract employees working
on your organization’s research
c. Depreciation and amortization on property, plant,
equipment, and intangible assets
•

Include depreciation on tangible research assets,
such as buildings or equipment, as well as the
amortization of intangible assets such as patents.

d. Expensed machinery and equipment
•

$_______________________
$_______________________

$_______________________

Include all equipment purchases for research that
are beneath your organization’s capitalization
threshold.

e. Materials and supplies
•

$Bil. | Mil. | Thou.

$_______________________

Include costs for materials and supplies consumed
for research

f. All other costs
• Include administrative and overhead costs clearly
associated with your organization’s research.
Total

$_______________________
$_______________________
$_______________________

E.13 RESEARCH EMPLOYEES FOR NONPROFIT ORGANIZATIONS
Of the ‘E.3 Number of Employees’ employees reported, how many worked on research activities in FY
2024?
Include:

•

Only your organization’s paid employees.

Exclude:
•

Contract employees. (Report in ’E.15 Research Contract Employees for Nonprofit Organizations.’)
Number
a. Researchers (including scientists, engineers, and
their managers): Professionals engaged in the
conception or creation of new knowledge
_______________________
b. Research technicians: Staff who work under the
supervision of researchers to conduct research activities

_______________________

c. Other support personnel (clerical and other): Staff
who provide direct support services for the research
project

_______________________

Total

_______________________

E.14 RESEARCH FULL-TIME EQUIVALENTS FOR NONPROFIT ORGANIZATIONS
How many full-time equivalents (FTEs) worked on research activities in FY 2024?
FTE research personnel are calculated as the total working (paid) hours spent working on research
during a specific reference period (usually a calendar year) divided by the number of hours representing
a full-time schedule within the same period. Include only your organization’s paid employees. For
example, if you have three people working 20, 30, and 40 hours in a week on research activities and a
full-time schedule is 40 hours a week at your organization, your research FTE calculation is (20 + 30 +
40)/40 = 2.25 FTE.
a. Researchers (including scientists, engineers, and
their managers): Professionals engaged in the
conception or creation of new knowledge

Number of FTEs
____.____

b. Research technicians: Staff who work under the
supervision of researchers to conduct research
activities

____.____

c. Other support personnel (clerical and other): Staff
who provide direct support services for the research
project

____.____

Total

____.____

E.15 RESEARCH CONTRACT EMPLOYEES FOR NONPROFIT ORGANIZATIONS

a. Did any contract employees work on your research activities in FY 2024?
Contract employees are individuals contracted to work on projects otherwise fully performed by
your organization staff.
 Yes
 No
b. If "Yes," how many contract employees worked on your research activities during FY 2024?
___________________
E.16 RESEARCH VOLUNTEERS FOR NONPROFIT ORGANIZATIONS
a. Did any volunteers work on your research activities in FY 2024?
Volunteers are unpaid workers contributing appreciable and essential activity to research
performed by your organization. Their research skills should be comparable to those of your
employees. Individuals funded by other sources to conduct research at your organization should
not be considered volunteers.
 Yes
 No
b. If "Yes," how many volunteers worked on your research activities during FY 2024?
___________________
If you reported “No” for ‘E.6 Research Performed by Others,’ skip to ‘E.18 Total Capital Expenditures
for Your Organization’ on page XX.
E.17 FUNDING FOR RESEARCH PERFORMED BY OTHER ORGANIZATIONS
In FY 2024, how much funding did your organization provide to others to perform research activities?
Include:
•
•

All grants, contracts, subcontracts, and subawards awarded by your organization to external
recipients to perform research.
For multi-year awards, include only the amount paid to the external recipients in FY 2024.

Exclude:
•

Research performed by contract employees.

$Bil. | Mil. | Thou.

a. Research grants or contracts: Include grants and
contracts awarded by your organization to external
recipients to perform independent research

$____________________________

b. Subcontracts and subawards: Include
subcontracts and subawards awarded by your
organization to external recipients to support your
own research activities.

$____________________________

Total

$____________________________

If you would like to add additional detail or clarification to your response, please comment in the
space provided below.
__________________________________
E.18 TOTAL CAPITAL EXPENDITURES FOR YOUR ORGANIZATION
What was the amount of your organization’s capital expenditures in FY 2024?
$Bil. | Mil. | Thou.
$____________________________

Total

E.19 TOTAL CAPITAL EXPENDITURES FOR RESEARCH OPERATIONS
How much of the ‘E.18 TOTAL CAPITAL EXPENDITURES FOR YOUR ORGANIZATION’ in capital
expenditures was for research operations?
•
•

Total

Organizations should allocate capital expenditures that benefit both research and other
operations on a reasonable basis.
None of the costs reported here should be included in ‘E.7 Funding for Research Performed
by This Organization.’
$Bil. | Mil. | Thou.
$____________________________

E.20 CAPITAL EXPENDITURES FOR RESEARCH OPERATIONS BY TYPE OF COST
How much of the ‘E.19 TOTAL CAPITAL EXPENDITURES FOR RESEARCH OPERATIONS’ in capital
expenditures for research operations was for the following?
a. Land acquisition: Land acquired for research use,
including land purchased for building construction.
b. Buildings and land improvement: Buildings
constructed or purchased for research use. If the
building is constructed or purchased for mixed use,

$Bil. | Mil. | Thou.
$____________________________
$____________________________

please report the estimated proportion of the cost
that is for research.
c. Equipment: Major (capitalized) machinery and
equipment acquired for use in the performance of
research.

$____________________________

d. Capitalized software: Computer software that is
used in the performance of research for more than
one year. Include long-term licenses and the
acquisition of computer software, as well as
production costs for internally produced software.

$____________________________

e. All other capital expenditures for research
operations: All other capital expenditures used in the
performance of research. Include purchased patents,
long-term licenses, or other intangible assets used in
research that had an expected useful life of more
than one year.
$____________________________
Total

$____________________________

Section F: Contact Information

Enter the first and last name of the person who is filling out this survey. We request a telephone number
so we can contact you if there is a question.
F.1 CONTACT INFO
Contact Name

Contact Title

__________________________________

Area Code

Phone number

Ext.

_____________________________________
Email address
_________________________________
If you reported “yes” to ‘A.6 Business – 10% or More Ownership,’ continue to ‘F.2 Proxy reporting
status’.
All others, continue to ‘F.3 Remarks’.

F.2 PROXY REPORTING STATUS
Are you an owner of this business? An owner refers to someone who owns 10% or more of this business.
 Yes
 Yes, and I am answering on behalf of other owners as well
 No
F.3 REMARKS
F.4 REVIEW SCREEN
F.5 SUBMIT

Definitions
Affiliated (company or business): Entity that is owned 10percent or more (based on voting interest or
an equivalent interest) directly or indirectly by this business.
Business process functions: Business process includes the following: (1) methods for producing goods or
providing services; (2) distribution and logistics; (3) marketing and sales; (4) information and
communication systems; (5) administration and management activities; and (6) product and business
process development (including activities to identify, develop or adapt products or a firm’s processes).
Core production activity: This term refers to your primary business activities. For manufacturing
companies, core production typically involves production of physical goods. For service companies and
other companies, core production refers to the main services or activities provided by your business,
such as Information and Communication Technology services, marketing services, etc.
Domestic (or U.S.-located): refers to a location in any of the U.S. 50 states and the District of Columbia.
Exported goods: Value of goods including the value of equipment, supplies, materials, etc. This should
equal the amounts reported in the Automated Export System’s (AES) Electronic Export Information (EEI)
filed with U.S. Customs and Border Protection plus the cost of transporting the goods to customers
located in foreign destinations (i.e., outside the United States).
Exported services: An exported service is a service-related product (i.e., services performed, including
digital service, license agreement) that is sold or transferred to, or performed for customers (individual,
government, business establishment, etc.) located in foreign destinations (i.e., outside the United
States).
Foreign affiliate: A foreign affiliate is an entity located outside the United States that is owned at least
10percent (based on voting interest or an equivalent interest) directly or indirectly by the U.S. reporter.
Foreign parent (of a U.S.-located business): The first entity outside the United States in an affiliate's
ownership chain that has a direct or indirect investment interest of more than 50 percent of the
affiliate’s voting securities.
Franchise: an authorization granted by a government or company to an individual or group enabling
them to carry out specified commercial activities (e.g., providing a broadcasting service or acting as an
agent for a company's products).
Goods: Usually a tangible object such as a smartphone, furniture, or packaged software, but also
includes digital goods such as downloadable software, music, and film. (Exclude the simple resale of new
goods and changes of a solely aesthetic nature.)
Imported goods: The value of goods purchased from customers located in foreign destinations (i.e.,
outside the United States) as indicated in import declarations filed with the U.S. Customs and Border
Protection.

Imported services: An imported service is a service-related product (i.e., service performed, including
digital service, license agreement) that is purchased from customers located in foreign destinations (i.e.,
outside the United States).
Intellectual property: Includes patents, processes, and trade secrets; books and music; trademarks;
recorded performances and events such as radio and television programs and motion pictures;
broadcast and recorded live performances and events and their content; general use computer
software; franchise fees; and other (e.g., digital media).

Research and Development (R&D): Research and development (R&D) comprise creative and systematic
work undertaken in order to increase the stock of knowledge and to devise new applications of available
knowledge.
The term R&D does NOT include expenditures for:
•
•
•
•
•

Costs for routine product testing, quality control, and technical services unless they are an integral
part of an R&D project
Market research
Efficiency surveys or management studies
Literary, artistic, or historical projects, such as films, music, or books and other publications
Prospecting or exploration for natural resources

R&D activity in software INCLUDES:
•
•

Software development or improvement activities that expand scientific or technological knowledge
Construction of new theories and algorithms in the field of computer science

R&D activity in software EXCLUDES:
•

•
•
•

Services: Intangible activities, such as retailing, insurance, educational courses, air travel, consulting,
etc., also includes digital services. (Exclude the simple resale of new services.)
Services are intangible activities that are produced and consumed simultaneously and that change the
conditions (i.e., physical, psychological, etc.) of users.

Services are the result of a production activity that changes the conditions of the consuming units or
facilitates the exchange of products or financial assets. They cannot be traded separately from their
production. Services can also include some knowledge-capturing products.
Unaffiliated (company or business): Entity that is owned less than 10 percent, directly or indirectly, by
this business (i.e., independent contractors and suppliers).

File Type	application/pdf
Author	Patrice N Hall (CENSUS/ERD FED)
File Modified	2025-02-26
File Created	2025-02-26