ࡱ> 796 0bjbj 4*0    4@ fTTTTT///acccccc$H/////TT===/TTa=/a===Tj =M0===//=///////////////////// : Notes on 2014 Exempt Organization files eo2014 The main EO file for tax year 2014 contains data from returns of organizations exempt under IRC Subsections 501(c)(3) through (c)(9). The distinguishing variable used to determine the type of organization is subcd. The form has 11 core pages and 16 schedules. The eo2014 table, which contains data from the core and 10 schedules (A, C, D, H, G, J, K, M, N, and R), has over 1,000 columns. Those schedules and portions of the core form not required to be filed by certain types of organizations (eg: Schedule A for 501(c)(4) through (c)(9) organizations), are zero-filled on the flat file. For ty2014 the population of returns filed by organizations maintaining hospital facilities (determined by the presence of Schedule H at the time of sampling) was included in the study file. These returns were given their own sample stratum (38) and each has a weight of 1.00. ez2014 Like the main (eo2014) dataset, the Form 990-EZ file contains data 501(c)(3) through (c)(9) organizations. In addition to the 4-page main form, the file has data from Schedules A, C, G, and N. eo2014_comp This is a subordinate file containing compensation data on officers from both Form 990 Part VII and Schedule J Part II. Not all employees listed in Form 990 Part VII are required to be reported on Schedule J. For those that are not, the Schedule J columns are zero-filled. This file is linked to the main file (eo2014) by way of the variable scpl. For each record on the main file, there is an unlimited number of corresponding records on the Compensation file. Each record is identified by the variable crow on the Compensation file. The variable comp_cnt on the main file contains the number of rows present on the Compensation file for each return. ez2014_comp This is a subordinate file containing compensation data on officers from Form 990-EZ Part IV. This file is linked to the main EZ file (ez2014) by way of the variable scpl. For each record on the main file, there are an unlimited number of corresponding records on the Compensation file. Each record is identified by the variable crow on the Compensation file. The variable comp_cnt on the main EZ file contains the number of rows present on the Compensation file for each return. eo2014_suporg This subordinate file contains data from Schedule A Part I Line 11h. A 510(a)(3) Supporting Organization is required to list those organizations that they supported on this table. The file is linked to the main files (eo2014 and ez2014) by way of the variable SCPL. For each record on the main file, there are an unlimited number of corresponding records on the Supported Org file. Each record is identified by the variable srow on the Supported Org file. The variable suporg_cnt on the main files contain the number of rows present on the Supported Org file for each return. eo2014_hospfclt and eo2014_hospjnt These two subordinate files contain data from hospitals that filed the Schedule H. These repeating tables are linked to the main (eo2014) file via the field scpl (Form 990-EZ filers do not report on the Schedule H). As with the other subordinate files, the main file variables hospfclt_cnt and hospjnt_cnt indicate the number of fields on the tables. For tax year 2014, the facilities table was expanded to include data from the Community Health Needs Assessment checklist required for each hospital facility. eo2014_schkx This subordinate file contains data from Schedule K Tax Exempt Bonds. The Schedule K contains space for Form 990 filers to report on four tax-exempt bond obligations. Organizations that have more than four bonds are required to file additional Schedules K. This file contains all of the additional bond data reported by those organizations. The file is linked to the main file (eo2014) by way of the variable SCPL. For each record on the main file, there are an unlimited number of corresponding records on the Extra Schedule K file. The variable schkx_cnt on the main files contain the number of rows present on the Extra Schedule K file for each return.   ()+/01NR ? 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