1994 990 Master File Record Element Specifications c(4-9) Datafile Record Size = 2966 Characters (including a 1 character carriage return) Block Size = 2966 Characters Labels have been omitted. ElementElement BeginnCharacter Number Name CharacLength Data E002 Name of Organization 1 50 A E003 Employer Identification No. 51 9 N C004 Document Locator Number 60 14 N E005 Sample code 74 2 N E006 Reject code 76 1 N E007-1 Accounting Period (Yr) 77 2 N E007-3 Accounting Period (Mo) 79 2 N E009 State 81 2 A E010 Zip code 83 5 N E011 Exemption 88 2 N E012 Group 90 1 A E013 Affiliates 91 1 A E014 Group Exemption No. 92 4 N E015 Part VII Question 78(B) 96 1 A E016 Part VII Question 79 97 1 A E017 Part VII Question 80 98 1 A E021 Direct Public Support 99 12 NR E022 Indirect Public Support 111 12 NR E023 Government Grants 123 12 NR E024 Total Contributions 135 12 NR E025 Program Service Revenue 147 12 NR E026 Dues and Assessments 159 12 NR E027 Interest 171 12 NR E028 Dividends 183 12 NR E029 Gross Rents 195 12 NR E030 Rental Expenses 207 12 NR E031 Net Rental Expenses 219 12 NR E032 Other Investment Income 231 12 NR E033 Gross Amount From Sale of Assets--Column (A) 243 12 NR E034 Cost or Other Basis--Column (A) 255 12 NR E035 Gain (Loss)--Column(A) 267 12 NR E036 Gross Amount. From Sale of Assets--Column(B) 279 12 NR E037 Cost or Other Basis--Column(B) 291 12 NR E038 Gain (Loss)--Column(B) 303 12 NR E039 Total Gain (Loss) 315 12 NR E040 Gross Revenue of Special Events 327 12 NR E041 Direct Expense 339 12 NR E042 Net Income 351 12 NR E043 Gross Sales 363 12 NR E044 Cost of Goods Sold 375 12 NR E045 Gross Profit (Loss) 387 12 NR E046 Other Revenue 399 12 NR E047 Total Revenue 411 12 NR E048 Program Services 423 12 NR E049 Management and General 435 12 NR E050 Fund Raising 447 12 NR E051 Payments to Affiliates 459 12 NR E052 Total Expenses 471 12 NR E053 Excess 483 12 NR E054 Fund Balance Beginning of Year 495 12 NR E055 Other Changes 507 12 NR E056 Fund Balance End of Year 519 12 NR E057 Grants and Allocations 531 12 NR E058 Specific Assistance to Individuals 543 12 NR E059 Benefits Paid 555 12 NR E060 Compensation of Officers--Column A 567 12 NR E061 Compensation of Officers--Column B 579 12 NR E062 Compensation of Officers--Column C 591 12 NR E063 Compensation of Officers--Column D 603 12 NR E064 Other Salaries and Wages--Column A 615 12 NR E065 Other Salaries and Wages--Column B 627 12 NR E066 Other Salaries and Wages--Column C 639 12 NR E067 Other Salaries and Wages--Column D 651 12 NR E068 Pension Plan Contributions--Column A 663 12 NR E069 Pension Plan Contributions--Column B 675 12 NR E070 Pension Plan Contributions--Column C 687 12 NR E071 Pension Plan Contributions--Column D 699 12 NR E072 Other Employee Benefits--Column A 711 12 NR E073 Other Employee Benefits--Column B 723 12 NR E074 Other Employee Benefits--Column C 735 12 NR E075 Other Employee Benefits--Column D 747 12 NR E076 Payroll Taxes-Column A 759 12 NR E077 Payroll Taxes-Column B 771 12 NR E078 Payroll Taxes-Column C 783 12 NR E079 Payroll Taxes-Column D 795 12 NR E080 Professional Fundraising Fees 807 12 NR E081 Accounting Fees-Column A 819 12 NR E082 Accounting Fees-Column B 831 12 NR E083 Accounting Fees-Column C 843 12 NR E084 Accounting Fees-Column D 855 12 NR E085 Legal Fees-Column A 867 12 NR E086 Legal Fees-Column B 879 12 NR E087 Legal Fees-Column C 891 12 NR E088 Legal Fees-Column D 903 12 NR E089 Supplies-Column A 915 12 NR E090 Supplies-Column B 927 12 NR E091 Supplies-Column C 939 12 NR E092 Supplies-Column D 951 12 NR E093 Telephone-Column A 963 12 NR E094 Telephone-Column B 975 12 NR E095 Telephone-Column C 987 12 NR E096 Telephone-Column D 999 12 NR E097 Postage and Shipping-Col. A 1011 12 NR E098 Postage and Shipping-Col. B 1023 12 NR E099 Postage and Shipping-Col. C 1035 12 NR E100 Postage and Shipping-Col. D 1047 12 NR E101 Occupancy-Column A 1059 12 NR E102 Occupancy-Column B 1071 12 NR E103 Occupancy-Column C 1083 12 NR E104 Occupancy-Column D 1095 12 NR E105 Equipment Rental and Expenses--Column A 1107 12 NR E106 Equipment Rental and Expenses--Column B 1119 12 NR E107 Equipment Rental and Expenses--Column C 1131 12 NR E108 Equipment Rental and Expenses--Column D 1143 12 NR E109 Printing and Publications--Column A 1155 12 NR E110 Printing and Publications--Column B 1167 12 NR E111 Printing and Publications--Column C 1179 12 NR E112 Printing and Publications--Column A 1191 12 NR E113 Travel-Column A 1203 12 NR E114 Travel-Column B 1215 12 NR E115 Travel-Column C 1227 12 NR E116 Travel-Column D 1239 12 NR E117 Conferences, Conventions and Meetings--Column A 1251 12 NR E118 Conferences, Conventions and Meetings--Column B 1263 12 NR E119 Conferences, Conventions and Meetings--Column C 1275 12 NR E120 Conferences, Conventions and Meetings--Column D 1287 12 NR E121 Interest--Column A 1299 12 NR E122 Interest-Column B 1311 12 NR E123 Interest-Column C 1323 12 NR E124 Interest-Column D 1335 12 NR E125 Depreciation, Depletion, Etc.--Column A 1347 12 NR E126 Depreciation, Depletion, Etc.--Column B 1359 12 NR E127 Depreciation, Depletion, Etc.--Column C 1371 12 NR E128 Depreciation, Depletion, Etc.--Column D 1383 12 NR E149 Total Other Expenses--Column A (a-f) 1395 12 NR E150 Total Other Expenses--Column B (a-f) 1407 12 NR E151 Total Other Expenses--Column C (a-f) 1419 12 NR E152 Total Other Expenses--Column D (a-f) 1431 12 NR E153 Total Functional Expenses--Column A 1443 12 NR E154 Total Functional Expenses--Column B 1455 12 NR E155 Total Functional Expenses--Column C 1467 12 NR E156 Total Functional Expenses--ColumnD 1479 12 NR E161 Cash 1491 12 NR E162 Savings 1503 12 NR E163 Accounts Receivable 1515 12 NR E164 Pledges Receivable 1527 12 NR E165 Grants Receivable 1539 12 NR E166 Receivables Due From Officers, Directors and Trustee 1551 12 NR E167 Other Notes and Loans Receivable 1563 12 NR E168 Inventories Column A 1575 12 NR E169 Inventories Column B 1587 12 NR E170 Prepaid Expenses 1599 12 NR E171 Investments-Securities--Column A 1611 12 NR E172 Investments-Securities--Column B 1623 12 NR E173 Investments-Land, Buildings and Equipment 1635 12 NR E174 Investments-Other 1647 12 NR E175 Land, Building and Equip. 1659 12 NR E176 Other Assets 1671 12 NR E177 Total Assets-Column A 1683 12 NR E178 Total Assets-Column B 1695 12 NR E179 Accounts Payable 1707 12 NR E180 Grants Payable 1719 12 NR E181 Revenue Designated for Future Periods 1731 12 NR E182 Loans From Officers, Directors and Trustees 1743 12 NR E214 Tax-exempt bond liabilities 1755 12 NR E183 Mortgages and Other Notes Payable 1767 12 NR E184 Other Liabilities 1779 12 NR E185 Total Liabilities--Column A 1791 12 NR E186 Total Liabilities--Column B 1803 12 NR E194 Total Fund Balances or Net Worth--Column A 1815 12 NR E195 Total Fund Balances or Net Worth--Column B 1827 12 NR E196 Total Fund Balances 1839 12 NR E201 Number of uncompensated officers, et. 1851 3 N E205 Political expenditures 1854 12 NR E206 Was form 1120-POL filed 1866 1 A E202 Were all dues nondedeductible by members 1867 1 A E203 Lobbying expenditures of $2,000 or less 1868 1 A E204 Dues, assessments, etc from members 1869 12 NR E207 Sect 162(e) tax elected 1881 12 NR E208 Nondeductible amount section 6033(e) tax 1893 12 NR E211 Taxable amt lobbying & political expendit 1905 12 NR E212 Section 6033 (e) tax elected 1917 1 A E213 Tax added to nondeductible dues 1918 1 A E209 Initiation fees and cap contributions 1919 12 NR E210 Gross rcpts, pub use of facilities 1931 12 NR E400 Status code 1943 1 N P601 Program service (a) Business code--Column A 1944 4 NR P602 Program service (a) Amount--Column B 1948 12 NR P603 Program service (a) Exclusion code--Column C 1960 2 NR P604 Program service (a) Amount--Column D 1962 12 NR P605 Program service (a) Amount--Column E 1974 12 NR P611 Program service (b) Business code--Column A 1986 4 NR P612 Program service (b) Amount--Column B 1990 12 NR P613 Program service (b) Exclusion code--Column C 2002 2 NR P614 Program service (b) Amount--Column D 2004 12 NR P615 Program service (b) Amount--Column E 2016 12 NR P621 Program service (c) Business code--Column A 2028 4 NR P622 Program service (c) Amount--Column B 2032 12 NR P623 Program service (c) Exclusion code--Column C 2044 2 NR P624 Program service (c) Amount--Column D 2046 12 NR P625 Program service (c) Amount--Column E 2058 12 NR P631 Program service (d) Business code--Column A 2070 4 NR P632 Program service (d) Amount--Column B 2074 12 NR P633 Program service (d) Exclusion code--Column C 2086 2 NR P634 Program service (d) Amount--Column D 2088 12 NR P635 Program service (d) Amount--Column E 2100 12 NR P641 Program service (e) Business code--Column A 2112 4 NR P642 Program service (e) Amount--Column B 2116 12 NR P643 Program service (e) Exclusion code--Column C 2128 2 NR P644 Program service (e) Amount--Column D 2130 12 NR P645 Program service (e) Amount--Column E 2142 12 NR P651 Program service (f)Business code--Column A 2154 4 NR P652 Program service (f) Amount--Column B 2158 12 NR P653 Program service (f) Exclusion code--Column C 2170 2 NR P654 Program service (f) Amount--Column D 2172 12 NR P655 Program service (f) Amount--Column E 2184 12 NR P661 Program service (g) Business code--Column A 2196 4 NR P662 Program service (g) Amount--Column B 2200 12 NR P663 Program service (g) Exclusion code--Column C 2212 2 NR P664 Program service (g) Amount--Column D 2214 12 NR P665 Program service (g) Amount--Column E 2226 12 NR P671 Membership Business code--Column A 2238 4 NR P672 Membership Amount--Column B 2242 12 NR P673 Membership Exclusion code--Column C 2254 2 NR P674 Membership Amount--Column D 2256 12 NR P675 Membership Amount--Column E 2268 12 NR P681 Interest Business code--Column A 2280 4 NR P682 Interest Amount--Column B 2284 12 NR P683 Interest Exclusion code--Column C 2296 2 NR P684 Interest Amount--Column D 2298 12 NR P685 Interest Amount--Column E 2310 12 NR P691 Dividends Business code--Column A 2322 4 NR P692 Dividends Amount--Column B 2326 12 NR P693 Dividends Exclusion code--Column C 2338 2 NR P694 Dividends Amount--Column D 2340 12 NR P695 Dividends Amount--Column E 2352 12 NR P701 Rental income (RI-DF) Business code--Column A 2364 4 NR P702 Rental income (RI-DF) Amount--Column B 2368 12 NR P703 Rental income (RI-DF) Exclusion code--Column C 2380 2 NR P704 Rental income (RI-DF) Amount--Column D 2382 12 NR P705 Rental income (RI-DF)--Column E 2394 12 NR P711 Rental income (RI-NDF) Business code--Column A 2406 4 NR P712 Rental income (RI-NDF) Amount--Column B 2410 12 NR P713 Rental income (RI-NDF)- Exclusion code--Column C 2422 2 NR P714 Rental income (RI-NDF) Amount--Column D 2424 12 NR P715 Rental income (RI-NDF)AmountCol.E 2436 12 NR P721 Rental income (PP) Business code--Column A 2448 4 NR P722 Rental income (PP) Amount--Column B 2452 12 NR P723 Rental income (PP)- Exclusion code--Column C 2464 2 NR P724 Rental income (PP) Amount--Column D 2466 12 NR P725 Rental income (PP) Amount --Column E 2478 12 NR P731 Other invest. Bus code--Column A 2490 4 NR P732 Other invest. Amount--Column B 2494 12 NR P733 Other invest. Exclusion code--Column C 2506 2 NR P734 Other invest. Amount--Column D 2508 12 NR P735 Other invest. Amount--Column E 2520 12 NR P741 Gain(loss) SOA Business code--Column A 2532 4 NR P742 Gain(loss) SOA Amount--Column B 2536 12 NR P743 Gain(loss) SOA Exclusion code--Column C 2548 2 NR P744 Gain(loss) SOA Amount--Column D 2550 12 NR P745 Gain(loss) SOA Amount--Column E 2562 12 NR P751 Special Events Business code--Column A 2574 4 NR P752 Special Events Amount--Column B 2578 12 NR P753 Special Events Exclusion code Col.C 2590 2 NR P754 Special Events Amount--Column D 2592 12 NR P755 Special Events Amount--Column E 2604 12 NR P761 Profit(loss) SOI Business code--Column A 2616 4 NR P762 Profit(loss) SOI Amount--Column B 2620 12 NR P763 Profit(loss) SOI Exclusion Code Col. C 2632 2 NR P764 Profit(loss) SOI Amount Col.D 2634 12 NR P765 Profit(loss) SOI Amount Col. E 2646 12 NR P771 Sum a-e Business code--Column A 2658 4 NR P772 Sum a-e Amount--Column B 2662 12 NR P773 Sum a-e Exclusion code--Column C 2674 2 NR P774 Sum a-e Amount--Column D 2676 12 NR P775 Sum a-e Amount--Column E 2688 12 NR P782 Subtotal Amount--Column B 2700 12 NR P784 Subtotal Amount--Column D 2712 12 NR P785 Subtotal Amount--Column E 2724 12 NR P792 Adjustment field--Column B 2736 12 NR P794 Adjustment field--Column D 2748 12 NR P795 Adjustment field--Column E 2760 12 NR P800 Number of taxable subsidiaries 2772 2 NR P801 Subsidiary EIN (a) 2774 9 N P802 Percentage of Ownership (a) 2783 3 NR P803 Total Income (a) 2786 12 NR P804 End-of-year Assets (a) 2798 12 NR P805 Subsidiary EIN (b) 2810 9 N P806 Percentage of Ownership (b) 2819 3 NR P807 Total Income (b) 2822 12 NR P808 End-of-year Assets (b) 2834 12 NR P809 Subsidiary EIN (c) 2846 9 N P810 Percentage of Ownership (c) 2855 3 NR P811 Total Income (c) 2858 12 NR P812 End-of-year Assets (c) 2870 12 NR P813 Subsidiary EIN (d) 2882 9 N P814 Percentage of Ownership (d) 2891 3 NR P815 Total Income (d) 2894 12 NR P816 End-of-year Assets (d) 2906 12 NR C997 Sample Count 2918 6 N C998 Population Count 2924 6 N C999 Weight 2930 6 N C1001 Editor code (left justified) 2936 5 N E1004 Date Last Modified 2941 9 N C1005 Return Year 2950 2 N E1006 SCPL 2952 12 N E1007 Generated Sample code 2964 2 N * Element on (c) (4)-(9) file but will be 0 when subsection code is (c)(5)-(9) @ Element on (c) (4)-(9) file but will be 0 when subsection code is (c)(7)-(9) % Element on (c) (4)-(9) file but will be 0 when subsection code is not (c)(7) A = alpha-numeric character field N = character field containing only numeric values NR = numeric field, typically money amount