Table 1.
Form 990 Returns of 501(c)(3) Organizations: Balance Sheet and Income Statement Items, by Size of Total Ass
Tax Year 2021
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Size of total assets
Item Total Under $100,000 $100,000 under $500,000 under
[1] $500,000 $1,000,000
(1) (2) (3) (4)
Number of returns 232,329 23,838 57,660 36,679
Total assets 5,914,214,039 1,101,180 15,833,062 26,073,200
Cash -- non-interest bearing 232,792,230 764,778 7,847,155 8,738,379
Savings and temporary cash investments 365,046,855 89,384 2,669,757 3,807,311
Pledges and grants receivable 120,942,231 18,896 423,027 665,017
Accounts receivable 258,132,241 34,369 630,176 1,075,000
Receivables from officers, etc. 1,302,836 * 8,400 * 61,511 * 283
Receivables from disqualified persons 4,041,872 0 * 1,130 * 212
Notes and loans receivables 106,324,232 * 737 104,030 * 19,210
Inventories for sale or use 34,519,519 18,496 187,714 99,351
Prepaid expenses and deferred charges 51,665,126 15,600 171,356 160,200
Land, buildings, and equipment (net) 1,331,564,283 107,602 2,666,731 6,801,152
Investments in public securities 1,449,621,497 * 6,103 507,980 3,361,777
Investments in other securities 1,313,316,379 0 153,164 452,163
Program-related investments 117,926,788 0 * 108,897 * 195,018
Intangible assets 29,614,880 * 6,014 * 5,409 * 12,877
Other assets 497,403,071 30,801 295,025 685,249
Total liabilities 2,055,240,308 715,100 3,765,737 6,158,771
Accounts payable and accrued expenses 385,272,909 162,913 961,231 1,334,568
Grants payable 22,464,470 * 18,849 * 111,776 90,341
Deferred revenue 129,220,015 22,766 311,029 596,625
Tax-exempt bond liabilities 470,026,944 0 0 0
Escrow account liability 22,129,180 * 23 * 27,891 * 3,113
Payables to officers, directors, etc. 2,563,611 63,574 254,819 * 126,019
Secured mortgages and notes payable 329,505,736 79,603 707,932 2,205,298
Unsecured notes and loans payable 98,450,032 222,285 426,573 559,806
Other liabilities 595,607,412 145,086 964,486 1,243,000
Total net assets 3,858,973,730 386,079 12,067,325 19,914,429
Total revenue 3,012,734,799 7,209,720 25,959,229 28,628,997
Total contributions, gifts and grants 785,925,479 4,719,392 16,367,769 15,244,840
Federated campaigns 1,890,022 * 73,670 123,266 59,926
Membership dues 4,388,376 204,429 481,107 276,728
Fundraising events 9,113,737 279,503 515,323 695,278
Related organizations 38,859,515 * 26,763 176,592 124,317
Government grants (contributions) 313,995,655 1,277,465 5,594,964 4,819,644
All other contributions, gifts, etc. 417,678,175 2,857,562 9,476,516 9,268,948
Program service revenue 1,977,734,078 2,216,782 8,355,353 12,065,086
Investment income 55,143,530 15,292 54,593 141,435
Tax-exempt bond proceeds 33,395 0 0 * 35
Royalties 5,859,912 0 * 9,320 * 107
Total net rental income (or loss) 4,788,639 * 9,016 52,836 40,850
Net rent -- Real estate 4,743,986 * 8,930 51,583 34,401
Gross rents 8,807,342 * 8,930 68,634 50,707
Rental expense 4,063,356 0 * 17,050 * 16,307
Net rent -- Personal property 44,653 * 86 * 1,253 * 6,449
Gross rents 92,289 * 86 * 1,253 * 6,449
Rental expense 47,636 0 0 0
Total net gain (or loss) from sales of assets 132,706,456 * -4,485 89,628 115,326
Net gain (or loss) from sales -- Securities 115,312,494 * 1,293 26,151 98,364
Gross sales 924,599,816 * 40,880 314,865 711,649
Sales expense 809,287,322 * 39,587 288,714 613,285
Net gain (or loss) from sales -- Other assets 17,393,962 * -5,778 63,477 16,962
Gross sales 45,569,656 * 7,099 165,016 21,417
Sales expense 28,175,694 * 12,877 * 101,538 * 4,455
Net fundraising income (or loss) 1,541,893 92,090 315,645 207,155
Gross fundraising income 5,418,163 292,645 652,266 528,017
Fundraising expenses 3,876,270 200,555 336,621 320,862
Net gaming income (or loss) 475,584 * 9,463 82,361 50,578
Gross income from gaming 4,645,882 * 38,676 2,318,778 300,061
Gaming expenses 4,170,298 * 29,213 2,236,417 * 249,482
Net income (or loss) from sales of inventory 7,974,481 53,080 314,156 186,923
Gross sales of inventory 21,553,101 86,295 817,129 297,763
Cost of goods sold 13,578,620 33,214 502,973 110,840
Other revenue 40,551,351 99,089 317,568 576,662
Total expenses 2,687,736,510 7,119,066 23,719,603 26,060,799
Program services 2,341,059,792 6,317,498 20,109,086 22,375,534
Management and general 321,333,359 698,508 3,093,305 3,184,713
Fundraising 25,343,359 103,061 517,211 500,553
Excess of revenue over expenses (net) 324,998,288 90,654 2,239,627 2,568,198
* Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] Includes returns with zero assets or assets not reported.
NOTES: Form 990 is the Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations). An exempt organization must file the Form 9
greater than or equal to $200,000, or (2) total assets greater than or equal to $500,000 at the end of the tax year. The SOI data exclude most organizations with receipts less than $50,000, most churches, and certain othe
Detail may not add to totals because of rounding.
SOURCE: IRS, Statistics of Income Division, Exempt Organizations (Except Private Foundations), September 2024.
ement Items, by Size of Total Assets,
Size of total assets
$1,000,000 $10,000,000
$50,000,000 or
under under
more
$10,000,000 $50,000,000
(5) (6) (7)
81,329 22,566 10,257
271,382,050 488,241,119 5,111,583,428
45,274,571 51,290,827 118,876,519
33,422,557 47,923,998 277,133,847
10,039,434 17,904,705 91,891,152
11,464,781 23,204,698 221,723,215
265,294 38,835 928,513
* 22,803 75,933 3,941,794
3,688,762 13,549,089 88,962,402
2,032,156 2,611,890 29,569,912
2,929,402 5,181,635 43,206,933
87,193,137 155,108,532 1,079,687,129
49,272,978 108,999,678 1,287,472,981
10,151,610 24,546,059 1,278,013,383
2,042,725 5,960,172 109,619,976
1,025,014 2,269,578 26,295,988
12,556,825 29,575,490 454,259,683
80,771,697 160,025,978 1,803,803,026
14,567,176 31,178,629 337,068,393
1,051,466 2,395,713 18,796,325
8,466,437 16,214,421 103,608,737
2,750,975 20,562,887 446,713,083
456,780 1,286,342 20,355,030
663,166 718,442 737,590
30,989,299 49,276,665 246,246,940
3,905,834 6,554,939 86,780,594
17,920,564 31,837,941 543,496,335
190,610,353 328,215,142 3,307,780,402
208,502,316 329,533,414 2,412,901,122
122,245,986 145,424,351 481,923,141
724,651 426,568 481,940
1,299,748 611,057 1,515,308
2,158,699 1,951,982 3,512,951
2,370,916 5,663,816 30,497,110
53,017,624 77,186,481 172,099,476
62,674,347 59,584,447 273,816,356
77,012,870 166,017,891 1,712,066,095
1,987,658 3,714,235 49,230,317
1,546 2,960 28,855
159,546 389,470 5,301,469
475,539 696,830 3,513,569
463,624 689,810 3,495,638
872,477 1,264,509 6,542,085
408,853 574,699 3,046,447
11,914 7,020 17,931
12,139 9,708 62,655
* 225 2,688 44,724
2,329,543 6,724,007 123,452,437
1,772,011 4,542,938 108,871,737
16,696,663 29,765,762 877,069,997
14,924,652 25,222,823 768,198,260
557,533 2,181,068 14,580,700
2,814,943 4,497,376 38,063,805
2,257,411 2,316,307 23,483,105
794,982 294,144 -162,122
2,063,359 1,082,096 799,779
1,268,377 787,953 961,901
158,407 86,553 88,222
1,200,447 587,940 199,980
1,042,040 501,387 111,758
826,727 2,006,079 4,587,515
2,658,997 5,791,747 11,901,170
1,832,270 3,785,668 7,313,655
2,509,512 4,176,894 32,871,625
188,104,737 295,100,308 2,147,631,997
159,565,107 252,254,892 1,880,437,676
24,134,253 38,419,940 251,802,642
4,405,377 4,425,477 15,391,680
20,397,579 34,433,106 265,269,125
te foundations). An exempt organization must file the Form 990 if it has either (1) gross receipts
receipts less than $50,000, most churches, and certain other types of religious organizations.
