Beginning 1993, 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, lines Unsecured notes and loans payable, sum of columns 1 through 7; plus an estimated portion of 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, based on Form 990 filers' liability detail. For 1993 to 2008, the FOF section estimates that 20 percent of the SOI line item mortgages and notes payable are unsecured notes and loans payable. Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/02/2017