Beginning 1988, year-end level is calculated from SOI, Charities and Other Tax-Exempt Organizations, Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items, by Code Section, line Total liabilities, sum of columns 1 through 7; plus, from Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Code Section, line Total liabilities, sum of columns 1 through 7. Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/02/2017