libname save '.' ;
filename raw '/user/wmg6/space/F990_93/eo_c3_93.fla';
data a93 ;
infile raw lrecl = 3344 ;
input name $ 1-50 ein 51-59 state $ 81-82 zip 83-87 exempt $ 88-89
orgchang $ 97
relative $ 98
type $ 99-101
dps 102-113
ips 114-125
gg 126-137 
totcon 138-149
psrev  150-161
stint 174-185
divint 186-197
netrent 222-233
othinvin 234-245
gsalesec 246-257
basissec 258-269
cgainsec 270-281
gsaleoth 282-293
basisoth 294-305
cgainoth 306-317
capgain 318-329
eventinc 354-365
invtinc  390-401
totrev   414-425
psexp    426-437
mgexp    438-449
frexp    450-461
totexp   474-485
totinc   486-497
nassbeg  498-509
othchass 510-521
nassend  522-533
execcomp 570-581
salaries 618-629
pension  666-677
benefits 714-725
frfee    810-821
eqrent   1110-1121
intexp   1302-1313
depn     1350-1361
cash     1494-1505
stinv    1506-1517
accrec   1518-1529
pldrec   1530-1541
grtrec   1542-1553
othrec   1554-1565
othnot   1566-1577
inventbg 1578-1589
inventen 1590-1601
prepdexp 1602-1613
invasss 1626-1637
invassr 1638-1649
invasso 1650-1661
fixass 1662-1673
othass 1674-1685
totassbg 1686-1697
totassen 1698-1709
accpay   1710-1721
grtpay   1722-1733
defrev   1734-1745
offloan  1746-1757
tebond 1758-1769
mortnote 1770-1781
totliabg 1794-1805
totliaen 1806-1817
ubinc    2627-2638
excinc   2639-2650
relinc   2651-2662
numtsub  2699-2700
sub1pct  2710-2712
sub1inc  2713-2724
sub1ass  2725-2736
sub2pct  2746-2748
sub2inc  2749-2760
sub2ass  2761-2772
sub3pct  2782-2784
sub3inc  2785-2796
sub3ass  2797-2808
sub4pct  2818-2820
sub4inc  2821-2832
sub4ass  2833-2844
weight 2857-2862 ;
*    if type = '007';
if state = 'AO' then delete ;
year = 1993 ;

run ;

filename raw '/user/wmg6/space/F990/eo_c3_94.fla';
data a94 ;
infile raw lrecl = 3349 ;
input name $ 1-50 ein 51-59 state $ 81-82 zip 83-87 exempt $ 88-89
orgchang $ 97
relative $ 98
type $ 99-101
dps 102-113
ips 114-125
gg 126-137 
totcon 138-149
psrev  150-161
stint 174-185
divint 186-197
netrent 222-233
othinvin 234-245
gsalesec 246-257
basissec 258-269
cgainsec 270-281
gsaleoth 282-293
basisoth 294-305
cgainoth 306-317
capgain 318-329
eventinc 354-365
invtinc  390-401
totrev   414-425
psexp    426-437
mgexp    438-449
frexp    450-461
totexp   474-485
totinc   486-497
nassbeg  498-509
othchass 510-521
nassend  522-533
execcomp 570-581
salaries 618-629
pension  666-677
benefits 714-725
frfee    810-821
eqrent   1110-1121
intexp   1302-1313
depn     1350-1361
cash     1502-1513
stinv    1514-1525
accrec   1526-1537
pldrec   1538-1549
grtrec   1550-1561
othrec   1562-1573
othnot   1574-1585
inventbg 1586-1597
inventen 1598-1609
prepdexp 1610-1621
invasss 1634-1645
invassr 1646-1657
invasso 1658-1669
fixass 1670-1681
othass 1682-1693
totassbg 1694-1705
totassen 1706-1717
accpay   1718-1729
grtpay   1730-1741
defrev   1742-1753
offloan  1754-1765
tebond 1766-1777
mortnote 1778-1789
totliabg 1802-1813
totliaen 1814-1825
ubinc    2635-2646
excinc   2647-2658
relinc   2659-2670
numtsub  2707-2708
sub1pct  2718-2720
sub1inc  2721-2732
sub1ass  2733-2744
sub2pct  2754-2756
sub2inc  2757-2768
sub2ass  2769-2780
sub3pct  2790-2792
sub3inc  2793-2804
sub3ass  2805-2816
sub4pct  2826-2828
sub4inc  2829-2840
sub4ass  2841-2852
weight 2865-2870 ;
*   if type = '007';
if state = 'AO' then delete ;
year = 1994 ;

data one ; set a93 a94 ;

label
  orgchang   = 'organizational change dummy'
  relative   = 'related to another tax-exempt?'
  dps = 'direct public support'
  ips = 'indirect public support'
  gg = 'government grants'
  totcon = 'total contributions'
psrev = 'program service rev'
 stint = 'short-term interest'
  divint = 'div & interest'
  netrent = 'net rent'
  othinvin = 'other investment income'
gsalesec = 'gross sales securities'
basissec = 'basis sold securities'
cgainsec = 'cap gain securities'
gsaleoth = 'gross sales other assets'
basisoth = 'basis sold other assets'
cgainoth = 'cap gain other assets'
  capgain = 'capital gains'
eventinc  = 'event income'
invtinc   = 'inventory sales income'
totrev    = 'total revenue'
psexp     = 'program service expenses'
mgexp     = 'management expenses'
frexp     = 'fundraising expenses'
totexp    = 'total expenses'
totinc    = 'total income (surplus)'
nassbeg   = 'net assets beg year'
othchass  = 'other changes to net assets'
nassend   = 'net assets end year'
execcomp  = 'executive salaries'
salaries  = 'other salaries'
pension   = 'pension contributions'
benefits  = 'fringe benefits'
frfee     = 'fundraising fees'
eqrent    = 'equipment rental exp'
intexp    = 'interest expense'
depn      = 'depreciation'
cash      = 'cash holdings'
stinv     = 'short-term investments'
accrec    = 'accounts receivable'
pldrec    = 'pledges receivable'
grtrec    = 'grants receivable'
othrec    = 'other receivables'
othnot    = 'other notes (asset)'
inventbg  = 'inventory beg year'
inventen  = 'inventory end year'
prepdexp  = 'prepaid expenses'
  invasss = 'investment assets securities'
  invassr = 'investment assets real'
 invasso  = 'investment assets other'
  fixass = 'fixed assets'
  othass = 'other assets'
totassbg = 'total assets beg year'
totassen = 'total assets end year'
accpay   = 'accounts payable'
grtpay    = 'grants payable'
defrev    = 'deferred revenue'
offloan   = 'loans from officers'
  tebond = 'tax-exempt bonds outstanding'
  mortnote = 'mortgage and other notes'
totliabg   = 'total liabilities beg year'
totliaen   = 'total liabilities end year'
ubinc      = 'unrelated business income (rev)'
excinc     = 'excludable income (rev)'
relinc     = 'related income (rev)'
numtsub    = 'number of taxable subs'
sub1pct    = 'sub 1 percent owned'
sub1inc    = 'sub 1 income'
sub1ass    = 'sub 1 assets'
sub2pct    = 'sub 2 percent owned'
sub2inc    = 'sub 2 income'
sub2ass    = 'sub 2 assets'
sub3pct    = 'sub 3 percent owned'
sub3inc    = 'sub 3 income'
sub3ass    = 'sub 3 assets'
sub4pct    = 'sub 4 percent owned'
sub4inc    = 'sub 4 income'
sub4ass    = 'sub 4 assets'
   weight = 'weight' ;

endsas ;