https://benthic.io/ngopen/irs_ng/
This database provides geocoded versions of IRS Exempt Organizations Business Master File, Form 990/990-EZ/990-PF SOI financials, Publication 78 deductibility eligibility, auto-revocation list, Form 990-N e-Postcard, Form 990 XML filings with Schedule O narratives and Schedule R flags, Section 527 political organizations, and ACS census demographics.
Tables
bmf_organizations
Core table. One row per exempt organization from the IRS Business Master File (BMF), merged across monthly NCCS archive releases. Geocoded via Photon API.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | Employer Identification Number |
org_name_current |
text | Current organization name |
org_name_sec |
text | Secondary/sort name |
ntee_irs |
varchar(10) | NTEE code (IRS version) |
nccs_level_1 |
varchar(100) | NTEE major group name (e.g. “Education”) |
bmf_subsection_code |
varchar(10) | IRC subsection (e.g. 03 = 501(c)(3)) |
bmf_status_code |
varchar(10) | IRS status code |
bmf_foundation_code |
varchar(10) | Foundation classification code |
bmf_deductibility_code |
varchar(10) | Deductibility contribution code |
f990_org_addr_street |
text | Street address |
f990_org_addr_city |
varchar(100) | City |
f990_org_addr_state |
varchar(10) | State abbreviation |
f990_org_addr_zip |
varchar(20) | ZIP code |
org_addr_full |
text | Full concatenated address |
latitude |
decimal(10,8) | Geocoded latitude |
longitude |
decimal(11,8) | Geocoded longitude |
geocoder_score |
decimal(5,2) | Photon geocoder confidence score |
geocoder_match |
varchar(100) | Geocoder matched location name |
geocoding_source |
varchar(50) | photon_api, photon_failed, or null |
geom_point |
geometry(Point, 4326) | PostGIS point geometry (auto-populated from lat/lon) |
f990_total_revenue_recent |
bigint | Most recent revenue from BMF |
f990_total_income_recent |
bigint | Most recent income from BMF |
f990_total_assets_recent |
bigint | Most recent assets from BMF |
org_ruling_date |
varchar(20) | IRS ruling date |
org_ruling_year |
varchar(10) | IRS ruling year |
bmf_affiliation_code |
varchar(10) | Affiliation code |
bmf_classification_code |
varchar(10) | Classification code |
bmf_organization_code |
varchar(10) | Organization type code |
bmf_group_exempt_num |
varchar(50) | Group exemption number |
is_current |
boolean | TRUE for the latest BMF version of this EIN+name |
imported_at |
timestamp | When this row was last updated |
Indexes: ein, is_current, f990_org_addr_state, ntee_irs, geocoded/not-geocoded partial indexes.
Example queries
# Find organizations in California with 501(c)(3) status
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?f990_org_addr_state=eq.CA&bmf_subsection_code=eq.03&is_current=is.true&limit=10"
# Search by EIN
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?ein=eq.123456789"
# Get geocoded orgs in a bounding box
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?latitude=gte.40.0&latitude=lte.41.0&longitude=gte.-74.0&longitude=lte.-73.0&latitude=not.is.null&limit=100"
# Select only specific columns
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?select=ein,org_name_current,f990_org_addr_state,latitude,longitude&is_current=is.true&limit=50"
# Filter by NTEE major group letter
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?ntee_irs=like.E*&is_current=is.true&limit=20"
# Count organizations per state
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?select=f990_org_addr_state,count&is_current=is.true&groupby=f990_org_addr_state"
bmf_organization_snapshots
Historical monthly snapshots of BMF data. Each row represents an organization’s record from a specific BMF release date. Allows tracking changes over time (name changes, status changes, address moves, revenue shifts).
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
release_date |
date | BMF archive release date (YYYY-MM-01) |
release_source |
varchar(255) | Source filename |
org_name |
varchar(500) | Organization name at that release |
bmf_status_code |
varchar(10) | Status code at that release |
bmf_subsection_code |
varchar(10) | IRC subsection |
ntee_irs |
varchar(10) | NTEE code |
f990_org_addr_city |
varchar(100) | City |
f990_org_addr_state |
varchar(10) | State |
f990_org_addr_street |
text | Street address |
f990_org_addr_zip |
varchar(20) | ZIP |
f990_total_revenue |
bigint | Revenue |
f990_total_income |
bigint | Income |
f990_total_assets |
bigint | Assets |
org_ruling_date |
varchar(20) | Ruling date |
org_year_first |
varchar(10) | First year on file |
org_year_last |
varchar(10) | Last year on file |
Unique key: (ein, release_date, release_source)
Example queries
# Get all snapshots for an EIN (shows history)
curl "https://benthic.io/ngopen/irs_ng/bmf_organization_snapshots?ein=eq.123456789&order=release_date"
# Get BMF releases for a specific month
curl "https://benthic.io/ngopen/irs_ng/bmf_organization_snapshots?release_date=eq.2024-01-01&limit=50"
form990_soi
Per-EIN annual financial data from IRS Statistics of Income (SOI) extracts. Covers Form 990 and Form 990-EZ filers. One row per EIN per tax year.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
tax_year |
integer | Tax year |
form_type |
varchar(10) | 990 or 990ez |
subseccd |
varchar(5) | IRC subsection code |
is_501c3 |
boolean | TRUE if 501(c)(3) |
total_revenue |
bigint | Total revenue |
total_expenses |
bigint | Total functional expenses |
total_assets |
bigint | Total assets (EOY) |
total_liabilities |
bigint | Total liabilities (EOY) |
net_assets |
bigint | Net assets |
contributions |
bigint | Contributions and grants received |
grants_paid |
bigint | Grants paid |
compensation_officers |
bigint | Officer compensation |
total_program_revenue |
bigint | Program service revenue |
investment_income |
bigint | Investment income |
royalty_income |
bigint | Royalty income |
net_rental_income |
bigint | Net rental income |
net_gains_losses |
bigint | Net gains/losses from sale of assets |
fundraising_income |
bigint | Gross fundraising income |
gaming_income |
bigint | Gross gaming income |
tax_exempt_interest |
bigint | Tax-exempt bond interest |
legal_fees |
bigint | Legal fees |
accounting_fees |
bigint | Accounting fees |
professional_fundraising |
bigint | Professional fundraising fees |
management_fees |
bigint | Management fees |
investment_mgmt_fees |
bigint | Investment management fees |
advertising |
bigint | Advertising expense |
office_expenses |
bigint | Office expenses |
occupancy |
bigint | Occupancy/rent |
travel |
bigint | Travel |
insurance |
bigint | Insurance |
depreciation |
bigint | Depreciation |
interest_expense |
bigint | Interest expense |
other_salaries_wages |
bigint | Other salaries/wages |
pension_contributions |
bigint | Pension plan contributions |
employee_benefits |
bigint | Employee benefits |
payroll_taxes |
bigint | Payroll taxes |
total_reportable_comp |
bigint | Total reportable compensation |
total_estimated_comp |
bigint | Total estimated compensation |
individuals_over_100k |
integer | Count of individuals compensated >$100k |
land_buildings_equipment |
bigint | Land, buildings, equipment (EOY) |
investments_end |
bigint | Investments (EOY) |
cash_end |
bigint | Cash (EOY) |
num_employees |
integer | Number of employees |
num_orgs |
integer | Number of organizations (group returns) |
total_support |
bigint | Total support |
non_pf_reason |
varchar(5) | Reason not a private foundation |
filed_990t |
boolean | Filed Form 990-T (UBIT) |
unrelated_business_income |
boolean | Has unrelated business income |
foreign_offices |
boolean | Has foreign offices |
political_activities |
boolean | Political campaign activities |
lobbying_activities |
boolean | Lobbying activities |
operates_hospital |
boolean | Operates a hospital |
donor_advised_funds |
boolean | Maintains donor-advised funds |
asset_size |
varchar | Asset size category |
ntee_code |
varchar | NTEE classification code |
org_name |
varchar | Organization name |
state |
varchar | State abbreviation |
revenue_less_expenses |
bigint | Revenue minus expenses |
total_programs |
bigint | Total program count |
Unique key: (ein, tax_year)
Example queries
# Get financials for a specific EIN across years
curl "https://benthic.io/ngopen/irs_ng/form990_soi?ein=eq.123456789&order=tax_year"
# Largest organizations by revenue in 2022
curl "https://benthic.io/ngopen/irs_ng/form990_soi?select=ein,total_revenue,total_expenses,total_assets&tax_year=eq.2022&order=total_revenue.desc&limit=25"
# 501(c)(3) organizations with lobbying activities
curl "https://benthic.io/ngopen/irs_ng/form990_soi?is_501c3=is.true&lobbying_activities=is.true&tax_year=eq.2022&limit=50"
# Organizations by NTEE code
curl "https://benthic.io/ngopen/irs_ng/form990_soi?ntee_code=eq.E&tax_year=eq.2022&select=ein,org_name,ntee_code,total_revenue&order=total_revenue.desc&limit=25"
# Filter by state and asset size
curl "https://benthic.io/ngopen/irs_ng/form990_soi?state=eq.CA&asset_size=eq.L&tax_year=eq.2022&select=ein,org_name,total_revenue,total_expenses&order=total_revenue.desc&limit=25"
form990_soi_private_foundation
Per-EIN annual financial data for private foundations from IRS SOI extracts (Form 990-PF). One row per EIN per tax year.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
tax_year |
integer | Tax year |
tax_period |
varchar(6) | Tax period (YYYYMM) |
operating_cd |
varchar(5) | Operating foundation code |
is_operating |
boolean | TRUE if operating foundation |
fair_market_value |
bigint | Fair market value of all assets |
gross_contributions |
bigint | Gross contributions received |
interest_revenue |
bigint | Interest revenue |
dividends |
bigint | Dividends |
gross_rents |
bigint | Gross rents |
total_receipts_books |
bigint | Total receipts per books |
compensation_officers |
bigint | Officer compensation |
total_expenses_books |
bigint | Total expenses per books |
contributions_paid |
bigint | Contributions, gifts, grants paid |
net_investment_income |
bigint | Net investment income |
total_assets |
bigint | Total assets (EOY) |
total_liabilities |
bigint | Total liabilities |
fund_net_worth |
bigint | Fund balance/net worth |
distributions |
bigint | Qualifying distributions |
undistributed_income |
bigint | Undistributed income |
minimum_investment_return |
bigint | Minimum investment return |
grants_approved_future |
bigint | Grants approved for future payment |
excise_tax |
bigint | Excise tax on investment income |
Unique key: (ein, tax_year)
form990_details
Parsed data from IRS Form 990 XML filings. Includes Schedule R flags indicating organizational complexity.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
tax_period |
varchar(10) | Tax period (YYYYMM) |
form_type |
varchar(10) | 990, 990EZ, or 990PF |
filing_date |
date | Date filed |
total_revenue |
bigint | Total revenue |
contributions_received |
bigint | Contributions received |
program_service_revenue |
bigint | Program service revenue |
total_expenses |
bigint | Total expenses |
grants_paid |
bigint | Grants paid |
total_assets |
bigint | Total assets |
total_liabilities |
bigint | Total liabilities |
net_assets |
bigint | Net assets |
has_disregarded_entity |
boolean | Schedule R: has disregarded entity |
has_related_entity |
boolean | Schedule R: has related entity |
has_related_org_control |
boolean | Schedule R: related org controls entity |
has_transfer_to_noncharitable |
boolean | Schedule R: transfer to non-charitable related org |
has_partnership_activity |
boolean | Schedule R: partnership activities |
xml_path |
varchar(500) | Path to source XML file |
Unique key: (ein, tax_period)
Example queries
# Filings with complex organizational structures (Schedule R flags)
curl "https://benthic.io/ngopen/irs_ng/form990_details?has_related_entity=is.true&has_disregarded_entity=is.true&limit=50"
# Recent filings for an EIN
curl "https://benthic.io/ngopen/irs_ng/form990_details?ein=eq.123456789&order=tax_period.desc"
form990t_details
Unrelated Business Income Tax (UBIT) data parsed from IRS Form 990-T XML filings. Organizations with unrelated business income must file this form. Useful for identifying nonprofits engaged in commercial activities.
| Column | Type | Description |
|---|---|---|
id |
integer | Primary key |
ein |
varchar(20) | EIN |
tax_period |
varchar(10) | Tax period (YYYYMM) |
filing_date |
date | Date filed |
organization_501c_type |
varchar(10) | 501(c) subsection type |
book_value_assets_eoy |
bigint | Book value of assets at end of year |
total_ubti_computed |
bigint | Total unrelated business taxable income (computed) |
total_ubti |
bigint | Total unrelated business taxable income |
taxable_corporation |
bigint | Taxable corporation indicator |
total_tax_computation |
bigint | Total tax computation |
total_tax |
bigint | Total tax due |
estimated_tax_payments |
bigint | Estimated tax payments |
specific_deduction |
bigint | Specific deduction |
total_deduction |
bigint | Total deduction |
charitable_contributions_ded |
bigint | Charitable contributions deduction |
capital_gain_net_income |
bigint | Net capital gain income |
total_ordinary_gain_loss |
bigint | Total ordinary gain/loss |
total_prtshp_scorp_income |
bigint | Total partnership/S-corp income |
other_income |
bigint | Other income |
interest_deduction |
bigint | Interest deduction |
other_deductions |
bigint | Other deductions |
total_deductions |
bigint | Total deductions |
unrelated_bus_income |
bigint | Unrelated business income |
principal_business_activity_cd |
varchar(10) | Principal business activity code |
trade_or_business_desc |
text | Trade or business description |
source_file |
varchar(500) | Source filename |
xml_path |
varchar(500) | Path to source XML file |
imported_at |
timestamp | Import timestamp |
Unique key: (ein, tax_period)
Example queries
# Organizations with high UBIT
curl "https://benthic.io/ngopen/irs_ng/form990t_details?total_ubti=gt.1000000&select=ein,tax_period,total_ubti,total_tax,trade_or_business_desc&order=total_ubti.desc&limit=25"
# Find nonprofits engaged in specific business activities
curl "https://benthic.io/ngopen/irs_ng/form990t_details?trade_or_business_desc=ilike.*real%20estate*&select=ein,tax_period,trade_or_business_desc,total_ubti&limit=25"
# Organizations with large estimated tax payments
curl "https://benthic.io/ngopen/irs_ng/form990t_details?estimated_tax_payments=gt.100000&select=ein,estimated_tax_payments,total_tax&order=estimated_tax_payments.desc&limit=25"
form990_schedule_o
Narrative text from Form 990 Schedule O (Supplemental Information). Contains program accomplishments, governance descriptions, and other supplemental disclosures.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
tax_period |
varchar(6) | Tax period (YYYYMM) |
form_type |
varchar(10) | Form type |
program_accomplishments |
text | Program accomplishments narrative |
governance_text |
text | Governance descriptions |
supplemental_info |
text | Other supplemental information |
Unique key: (ein, tax_period, form_type)
form990_xml_import_log
Tracks XML filing import jobs. Records when Form 990/990-T/Schedule O XML files were processed and how many records were imported.
| Column | Type | Description |
|---|---|---|
id |
integer | Primary key |
zip_filename |
varchar | Source ZIP filename |
xml_count |
integer | Number of XML files in source |
records_imported |
integer | Total records imported |
records_990 |
integer | Form 990 records imported |
records_990t |
integer | Form 990-T records imported |
schedule_o_count |
integer | Schedule O records imported |
import_started_at |
timestamp | Import job start time |
import_completed_at |
timestamp | Import job completion time |
import_status |
varchar | Job status |
notes |
text | Import notes/errors |
pub78_eligible
Organizations eligible to receive tax-deductible charitable contributions (IRS Publication 78).
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN (unique) |
org_name |
varchar(500) | Organization name |
city |
varchar(100) | City |
state |
varchar(10) | State |
is_deductible |
boolean | Eligible for deductible contributions |
Example queries
# Check if an org is Pub78 eligible
curl "https://benthic.io/ngopen/irs_ng/pub78_eligible?ein=eq.123456789"
# Search by name
curl "https://benthic.io/ngopen/irs_ng/pub78_eligible?org_name=ilike.*red%20cross*&limit=20"
revoked_organizations
Organizations whose federal tax-exempt status has been automatically revoked by the IRS (typically for failure to file for 3 consecutive years).
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN (unique) |
org_name |
varchar(500) | Organization name |
revocation_date |
date | Date of revocation |
revocation_reason |
varchar(255) | Reason for revocation |
Example queries
# Check if an org was revoked
curl "https://benthic.io/ngopen/irs_ng/revoked_organizations?ein=eq.123456789"
# Revoked in a date range
curl "https://benthic.io/ngopen/irs_ng/revoked_organizations?revocation_date=gte.2024-01-01&revocation_date=lte.2024-12-31&limit=100"
form990n_small_orgs
Small tax-exempt organizations filing Form 990-N (e-Postcard). These are organizations with gross receipts normally $50,000 or less.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN (unique) |
org_name |
varchar(500) | Organization name |
tax_period |
varchar(20) | Most recent tax period |
website |
varchar(500) | Organization website |
political_orgs_527
Political organizations registered under IRC Section 527, from IRS Form 8871 filings.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
org_name |
varchar(500) | Organization name |
filing_type |
varchar(10) | Filing type (e.g. 8871) |
org_type |
varchar(200) | Organization type description |
address |
varchar(500) | Mailing address |
city |
varchar(100) | City |
state |
varchar(10) | State |
zip |
varchar(20) | ZIP code |
filing_date |
date | Date of filing |
latitude |
numeric | Geocoded latitude |
longitude |
numeric | Geocoded longitude |
geocoding_source |
varchar(50) | Geocoding source |
Unique key: (ein, filing_type)
Example queries
# All 527 orgs in a state
curl "https://benthic.io/ngopen/irs_ng/political_orgs_527?state=eq.TX&limit=50"
# Geocoded 527 orgs
curl "https://benthic.io/ngopen/irs_ng/political_orgs_527?latitude=not.is.null&limit=100"
census_demographics
ACS 5-year estimates for census tracts and counties (2009-2024). Useful for contextualizing nonprofit locations with socioeconomic data.
| Column | Type | Description |
|---|---|---|
geoid |
varchar(20) | Census GEOID (11-digit for tracts, 5-digit for counties) |
geo_type |
varchar(10) | tract or county |
year |
integer | ACS survey year |
total_population |
integer | Total population |
median_household_income |
integer | Median household income |
poverty_count |
integer | Population below poverty line |
white_count |
integer | White alone population |
black_count |
integer | Black or African American alone population |
hispanic_count |
integer | Hispanic or Latino population |
bachelors_count |
integer | Bachelor’s degree or higher (2012+) |
housing_units |
integer | Total housing units |
median_housing_value |
integer | Median housing value (owner-occupied) |
Unique key: (geoid, year, geo_type)
Example queries
# Get demographics for a specific tract
curl "https://benthic.io/ngopen/irs_ng/census_demographics?geoid=eq.06075010100&geo_type=eq.tract&year=eq.2022"
# Counties with highest median income
curl "https://benthic.io/ngopen/irs_ng/census_demographics?select=geoid,total_population,median_household_income&geo_type=eq.county&year=eq.2022&order=median_household_income.desc&limit=20"
Views
v_org_financial_profile
Joins bmf_organizations (current records only) with form990_soi to provide a combined organizational + financial profile. Left join means BMF organizations appear even without SOI data.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
org_name_current |
text | Current organization name |
f990_org_addr_state |
varchar(10) | State |
ntee_irs |
varchar(10) | NTEE code |
bmf_subsection_code |
varchar(10) | IRC subsection |
latitude |
numeric | Geocoded latitude |
longitude |
numeric | Geocoded longitude |
tax_year |
integer | Tax year |
form_type |
varchar(10) | Form type |
total_revenue |
bigint | Total revenue |
total_expenses |
bigint | Total expenses |
total_assets |
bigint | Total assets |
contributions |
bigint | Contributions received |
compensation_officers |
bigint | Officer compensation |
grants_paid |
bigint | Grants paid |
investment_income |
bigint | Investment income |
total_program_revenue |
bigint | Program service revenue |
num_employees |
integer | Number of employees |
filed_990t |
boolean | Filed Form 990-T |
unrelated_business_income |
boolean | Has unrelated business income |
# Get combined profile for an EIN
curl "https://benthic.io/ngopen/irs_ng/v_org_financial_profile?ein=eq.123456789"
# Top revenue organizations with location data
curl "https://benthic.io/ngopen/irs_ng/v_org_financial_profile?select=ein,org_name_current,f990_org_addr_state,total_revenue,latitude,longitude&total_revenue=gt.10000000&order=total_revenue.desc&limit=25"
# 501(c)(3) organizations with UBIT filings
curl "https://benthic.io/ngopen/irs_ng/v_org_financial_profile?bmf_subsection_code=eq.03&filed_990t=is.true&select=ein,org_name_current,total_revenue,total_expenses&order=total_revenue.desc&limit=25"
v_org_multi_year
Financial trends for organizations with 2+ years of SOI data. Includes computed net_income (revenue - expenses) and margin_pct (net income as percentage of revenue).
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
tax_year |
integer | Tax year |
total_revenue |
bigint | Total revenue |
total_expenses |
bigint | Total expenses |
total_assets |
bigint | Total assets |
net_income |
bigint | Computed: revenue - expenses |
margin_pct |
numeric | Computed: net income / revenue * 100 |
contributions |
bigint | Contributions received |
grants_paid |
bigint | Grants paid |
compensation_officers |
bigint | Officer compensation |
# Multi-year trend for an EIN
curl "https://benthic.io/ngopen/irs_ng/v_org_multi_year?ein=eq.123456789&order=tax_year"
# Organizations with declining revenue (negative net income)
curl "https://benthic.io/ngopen/irs_ng/v_org_multi_year?net_income=lt.0&select=ein,tax_year,total_revenue,total_expenses,net_income,margin_pct&order=net_income&limit=25"
# Highest margin organizations
curl "https://benthic.io/ngopen/irs_ng/v_org_multi_year?select=ein,tax_year,total_revenue,net_income,margin_pct&margin_pct=gt.50&order=margin_pct.desc&limit=25"
v_political_orgs
Joins political_orgs_527 with bmf_organizations to show 527 political organizations alongside any BMF records with the same EIN. Useful for identifying nonprofits that also operate as political organizations.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
political_name |
varchar(500) | 527 organization name |
filing_type |
varchar(10) | Filing type |
org_type |
varchar(200) | Organization type description |
city |
varchar(100) | City |
state |
varchar(10) | State |
latitude |
numeric | Geocoded latitude |
longitude |
numeric | Geocoded longitude |
bmf_name |
text | BMF organization name (if matched) |
bmf_state |
varchar(10) | BMF state (if matched) |
# All 527 orgs with BMF matches
curl "https://benthic.io/ngopen/irs_ng/v_political_orgs?bmf_name=not.is.null&select=ein,political_name,bmf_name,state"
# 527 orgs in a state
curl "https://benthic.io/ngopen/irs_ng/v_political_orgs?state=eq.FL&select=ein,political_name,org_type,latitude,longitude&limit=50"
mv_nonprofit_profile
Unified nonprofit profile joining bmf_organizations with pub78_eligible, revoked_organizations, and most recent form990_soi financials. One row per current BMF organization.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
org_name_current |
text | Current organization name |
org_name_sec |
text | Secondary/sort name |
ntee_irs |
varchar(10) | NTEE code |
nccs_level_1 |
varchar(100) | NTEE major group |
bmf_subsection_code |
varchar(10) | IRC subsection |
f990_org_addr_city |
varchar(100) | City |
f990_org_addr_state |
varchar(10) | State |
org_addr_full |
text | Full address |
latitude |
numeric | Geocoded latitude |
longitude |
numeric | Geocoded longitude |
geom_point |
geometry | PostGIS point geometry |
org_ruling_year |
varchar(10) | IRS ruling year |
pub78_eligible |
boolean | Pub78 deductibility status |
revocation_date |
date | Revocation date (if revoked) |
revocation_reason |
varchar(255) | Revocation reason |
recent_revenue |
bigint | Most recent SOI revenue |
recent_expenses |
bigint | Most recent SOI expenses |
recent_assets |
bigint | Most recent SOI assets |
latest_tax_year |
integer | Most recent tax year |
compensation_officers |
bigint | Officer compensation |
num_employees |
integer | Number of employees |
Example queries
# Revoked nonprofits still on BMF
curl "https://benthic.io/ngopen/irs_ng/mv_nonprofit_profile?revocation_date=not.is.null&select=ein,org_name_current,revocation_date,revocation_reason&limit=25"
# Large nonprofits by revenue
curl "https://benthic.io/ngopen/irs_ng/mv_nonprofit_profile?recent_revenue=gt.10000000&select=ein,org_name_current,f990_org_addr_state,recent_revenue,recent_expenses&order=recent_revenue.desc&limit=25"
# Nonprofits in a state with Pub78 status
curl "https://benthic.io/ngopen/irs_ng/mv_nonprofit_profile?f990_org_addr_state=eq.CA&select=ein,org_name_current,pub78_eligible,recent_revenue&order=recent_revenue.desc&limit=50"
mv_org_financial_health
Multi-year financial health scoring for organizations with 2+ years of SOI data. Classifies organizations as healthy, deficit, or stable based on average margin.
| Column | Type | Description |
|---|---|---|
ein |
varchar(20) | EIN |
years_of_data |
bigint | Years of SOI data available |
first_year |
integer | First tax year |
latest_year |
integer | Most recent tax year |
avg_revenue |
numeric | Average annual revenue |
avg_expenses |
numeric | Average annual expenses |
avg_margin_pct |
numeric | Average profit margin % |
total_contributions |
bigint | Sum of all contributions |
total_grants_paid |
bigint | Sum of all grants paid |
total_officer_comp |
bigint | Sum of officer compensation |
ever_filed_990t |
boolean | Ever filed UBIT return |
ever_lobbied |
boolean | Ever reported lobbying |
ever_political |
boolean | Ever reported political activity |
revenue_change |
bigint | Max revenue - min revenue |
financial_health |
text | healthy, deficit, or stable |
Example queries
# Organizations in deficit
curl "https://benthic.io/ngopen/irs_ng/mv_org_financial_health?financial_health=eq.deficit&select=ein,avg_revenue,avg_margin_pct,years_of_data&order=avg_margin_pct&limit=25"
# Healthy large nonprofits
curl "https://benthic.io/ngopen/irs_ng/mv_org_financial_health?financial_health=eq.healthy&avg_revenue=gt.1000000&select=ein,avg_revenue,avg_margin_pct&order=avg_revenue.desc&limit=25"
# Organizations with lobbying activity
curl "https://benthic.io/ngopen/irs_ng/mv_org_financial_health?ever_lobbied=is.true&select=ein,avg_revenue,total_officer_comp&order=avg_revenue.desc&limit=25"
Spatial RPC Functions
rpc_nonprofits_nearby
Find nonprofits within a radius of a lat/lon point. Returns distance in meters.
# Find nonprofits within 5km of a point
curl -X POST "https://benthic.io/ngopen/irs_ng/rpc/rpc_nonprofits_nearby" \
-H "Content-Type: application/json" \
-d '{"lat": 38.9072, "lon": -77.0369, "radius_meters": 5000}'
rpc_nonprofits_in_district
Find nonprofits within a specific congressional district using point-in-polygon spatial join via dblink to ucla_polysci_cdmaps.
# Find nonprofits in Texas District 7 (118th Congress)
curl -X POST "https://benthic.io/ngopen/irs_ng/rpc/rpc_nonprofits_in_district" \
-H "Content-Type: application/json" \
-d '{"state_name": "Texas", "district_num": 7, "congress": 118}'
PostgREST Query Reference
Filtering
| Operator | Syntax | Example |
|---|---|---|
| Equals | ?col=value |
?f990_org_addr_state=eq.CA |
| Not equal | ?col=neq.value |
?bmf_subsection_code=neq.03 |
| Greater than | ?col=gt.value |
?total_revenue=gt.1000000 |
| Less than | ?col=lt.value |
?tax_year=lt.2022 |
| Greater/eq | ?col=gte.value |
?latitude=gte.40.0 |
| Less/eq | ?col=lte.value |
?latitude=lte.41.0 |
| LIKE | ?col=like.PATTERN |
?org_name_current=like.*Foundation* |
| ILIKE | ?col=ilike.PATTERN |
?org_name=ilike.%25red%20cross%25 |
| IS null | ?col=is.null |
?latitude=is.null |
| IS NOT null | ?col=not.is.null |
?latitude=not.is.null |
| IN | ?col=in.(val1,val2) |
?f990_org_addr_state=in.(CA,NY,TX) |
Selecting columns
?select=ein,org_name_current,latitude,longitude
Ordering
?order=total_revenue.desc
?order=tax_year.asc,ein.asc
Pagination
?limit=100&offset=200
Or use range headers:
Range: 0-99
Counting
# Count with headers only
Prefer: count=exact
# Count as a column
?select=count
Grouping / aggregation
?select=f990_org_addr_state,count&groupby=f990_org_addr_state
Joining Tables (Embedding)
PostgREST supports resource embedding via foreign key relationships. Use the select parameter with embedded resource notation:
# Get an org from BMF with its SOI financials embedded
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?select=ein,org_name_current,form990_soi(tax_year,total_revenue,total_expenses)&ein=eq.123456789"
# Get SOI data with BMF org name
curl "https://benthic.io/ngopen/irs_ng/form990_soi?select=tax_year,total_revenue,bmf_organizations(org_name_current)&ein=eq.123456789"
# Get an org with its revocation status
curl "https://benthic.io/ngopen/irs_ng/bmf_organizations?select=ein,org_name_current,revoked_organizations(revocation_date)&ein=eq.123456789"
Key Relationships
All tables link via EIN (Employer Identification Number). Join patterns:
bmf_organizations.ein= primary organization identifierform990_soi.ein= annual financial data (one row per year)form990_soi_private_foundation.ein= foundation financials (one row per year)form990_details.ein= XML filing details (one row per period)form990_schedule_o.ein= narrative textpub78_eligible.ein= deductibility statusrevoked_organizations.ein= revocation statusform990n_small_orgs.ein= small org filingspolitical_orgs_527.ein= 527 political orgsbmf_organization_snapshots.ein= historical BMF snapshots
Cross-dataset: census_demographics.geoid can be derived from address components (state+county+tract FIPS codes).
Data Sources
| Source | Description | Update frequency |
|---|---|---|
| IRS BMF (via NCCS) | Exempt Organization Business Master File | Monthly |
| IRS SOI | Statistics of Income per-EIN extracts | Annual |
| IRS Pub 78 | Deductibility eligibility list | Periodic |
| IRS Auto-Revocation | Revoked tax-exempt organizations | Periodic |
| IRS Form 990-N | e-Postcard for small organizations | Periodic |
| IRS Form 990 XML | Full XML filings (990, 990-EZ, 990-PF) | Rolling |
| IRS Form 8871 | 527 political organization registrations | Periodic |
| Census ACS | American Community Survey 5-year estimates | Annual |
All data originates from publicly available U.S. government sources.
NTEE Code Reference
NTEE (National Taxonomy of Exempt Entities) codes classify organizations by purpose. The first letter indicates the major group:
| Code | Category |
|---|---|
| A | Arts, Culture, and Humanities |
| B | Education |
| C | Environmental Quality, Protection, and Beautification |
| D | Animal-Related |
| E | Health |
| F | Mental Health and Crisis Intervention |
| G | Diseases, Disorders, and Disciplines |
| H | Medical Research |
| I | Crime and Legal-Related |
| J | Employment |
| K | Food, Agriculture, and Nutrition |
| L | Housing and Shelter |
| M | Public Safety |
| N | Recreation and Sports |
| O | Youth Development |
| P | Human Services |
| Q | International, Foreign Affairs, and National Security |
| R | Civil Rights, Social Action, and Advocacy |
| S | Community Improvement and Capacity Building |
| T | Philanthropy, Voluntarism, and Grantmaking Foundations |
| U | Science and Technology Research Institutes |
| V | Social Science Research Institutes |
| W | Public and Societal Benefit |
| X | Religion-Related |
| Y | Mutual and Membership Benefit |
| Z | Unknown, Unclassified |
Use bmf_organizations.ntee_irs to filter by code or bmf_organizations.nccs_level_1 to filter by the descriptive name.
Common IRC Subsection Codes
| Code | Meaning |
|---|---|
| 01 | 501(c)(1) — Corporations organized under Act of Congress |
| 02 | 501(c)(2) — Title-holding corporations |
| 03 | 501(c)(3) — Charitable, religious, educational, scientific |
| 04 | 501(c)(4) — Social welfare organizations |
| 05 | 501(c)(5) — Labor, agricultural, horticultural organizations |
| 06 | 501(c)(6) — Business leagues, chambers of commerce |
| 07 | 501(c)(7) — Social and recreational clubs |
| 08 | 501(c)(8) — Fraternal beneficiary societies |
| 09 | 501(c)(9) — Voluntary employees’ beneficiary associations |
| 10 | 501(c)(10) — Domestic fraternal societies |
| 11 | 501(c)(11) — Teachers’ retirement fund associations |
| 12 | 501(c)(12) — Benevolent life insurance associations |
| 13 | 501(c)(13) — Cemetery companies |
| 14 | 501(c)(14) — State-chartered credit unions |
| 15 | 501(c)(15) — Mutual insurance companies |
| 17 | 501(c)(17) — Supplemental unemployment benefit trusts |
| 18 | 501(c)(18) — Employee funded pension trusts |
| 19 | 501(c)(19) — Veterans organizations |
| 21 | 501(c)(21) — Black lung benefit trusts |
| 22 | 501(c)(22) — Withdrawal liability payment fund |
| 23 | 501(c)(23) — Pre-1880 veterans organizations |
| 25 | 501(c)(25) — Title-holding corporations or trusts |
| 26 | 501(c)(26) — State-sponsored high risk health insurance |
| 27 | 501(c)(27) — State-sponsored workers’ comp reinsurance |
| 29 | 501(c)(29) — CO-OP health insurance issuers |
| 40 | 501(d) — Religious and apostolic organizations |
| 50 | 501(e) — Cooperative hospital service organizations |
| 60 | 501(f) — Cooperative service organizations of operating educational orgs |
| 70 | 501(k) — Child care organizations |
| 71 | 501(n) — Charitable risk pools |
| 81 | 501(c)(1) — Instrumentality of US (state) |
| 92 | 4947(a)(1) — Nonexempt charitable trusts |