A National Imperative: Joining Forces to Strengthen Human Services in America (Jan 2018)

FORM 990 ANALYSIS METHODOLOGY

Form 990 data was retrieved from Amazon Web Services, which hosts publicly available electronic filings ( https://aws.amazon.com/public-datasets/irs-990/ ). Data was extracted for Tax Years 2011 through 2015 (i.e., all fiscal years ending between December 2011 and November 2016). Human services CBOs were identified based on NTEE code, as indicated by the IRS Exempt Organizations Business Master File (EO-BMF). Human services NTEE codes include Mental Health & Crisis Intervention (F), Crime & Legal-Related (I), Employment (J), Food, Agriculture & Nutrition (K), Housing & Shelter (L), Public Safety, Disaster Preparedness & Relief (M), Youth Development (O), and Human Services (P). Financial metrics and ratios were calculated using Form 990 income statement and balance sheet data. Segmentation was performed based on CBO size (in revenues), location (US region and subregion), state social spending, and NTEE classification (types of services). Regions and subregions were based on US Census Bureau designations. New England includes CT, ME, MA, NH, RI VT. Mid-Atlantic includes NJ, NY, PA. East North Central includes IL, IN, MI, OH, WI. West North Central includes IA, KS, MN, MO, NE, ND, SD. South Atlantic includes DE, FL, GA, MD, NC, SC, VA, DC, WV. East South Central includes AL, KY, MS, TN. West South Central includes AR, LA, OK, TX. Mountain includes AZ, CO, ID, MT, NV, NM, UT, WY. Pacific includes AK, CA, HI, OR, WA. Social spending was calculated as per-capita state and local government expenditures on health and hospitals, public welfare, and elementary and secondary education, as reported by the State & Local Government Finance Data Query System, from the Urban Institute-Brookings Institution Tax Policy Center.

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