# Data Dictionary - US Nonprofit Financials - IRS 990/990-EZ/990-PF filings joined to the EO Master File, cleaned

**Units:** stated per column in the descriptions below (this is a relational table; columns mix units).

| column | type | description |
|---|---|---|
| `ein` | str | Employer Identification Number, 9-digit zero-padded (with tax_period+form_type, the PK) |
| `org_name` | str | Organisation legal name (from the EO BMF; null if no longer in the current BMF) |
| `city` | str | Organisation city (EO BMF) |
| `state` | str | US state / territory, 2-letter (EO BMF) |
| `ntee_code` | str | National Taxonomy of Exempt Entities classification code (EO BMF) |
| `subsection_code` | str | IRC 501(c) subsection code (e.g. 03 = 501(c)(3)); extract, BMF fallback |
| `ruling_year` | int | Year the IRS granted tax-exempt ruling (EO BMF) |
| `tax_year` | int | Tax year (calendar year of the tax period end) |
| `tax_period` | str | Tax period end, YYYYMM (part of the PK) |
| `form_type` | str | Return type: 990, 990EZ or 990PF (part of the PK) |
| `total_revenue` | float | Total revenue, USD |
| `total_expenses` | float | Total expenses (functional/per-books), USD |
| `total_assets` | float | Total assets, end of year, USD |
| `total_liabilities` | float | Total liabilities, end of year, USD |
| `net_assets` | float | Net assets / fund balances, end of year, USD |
| `contributions_grants` | float | Contributions, gifts & grants received, USD |
| `program_service_revenue` | float | Program-service revenue, USD (null for 990-PF) |
| `investment_income` | float | Investment income, USD (null for 990-PF) |

*Source: U.S. Internal Revenue Service - Statistics of Income (SOI) Exempt Organization financial extracts & EO Business Master File.*