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Community-Based Development Organization Sector and Financial Datasets

Community-based development organizations, or CBDOs, serve the important missions of revitalizing, developing, empowering, and reinvesting economically disadvantaged communities across the United States. We have created three datasets on CBDOs to enable better research analysis of the sector and its financial health. These datasets include: 1) a list of CBDOs alive and active between 2001 and 2019, with tax identifier numbers or employer identification numbers for each organization; (2) a panel dataset of these CBDOs’ public IRS 990 tax filing data for every three years from 2001 to 2019; and (3) a dataset of in-depth financial health analysis variables and metrics based on CBDOs’ 2018 IRS 990 tax data. The data were assembled using the methodology outlined in Lo, Lecy, and Scally (2022) The Financial Health of Community-Based Development Organizations: Technical Report.

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FieldValue
Modified
2022-09-09
Release Date
2022-08-30
Identifier
19b42239-68ec-4ac2-b245-12856e81fe9e
License
Contact Name
Urban Institute
Contact Email
Public Access Level
Public
These fields are specific to Urban Institute.
FieldValue
Data Dictionary Files
Project Code
102376-0001-001-00001
Geographic Level
Data Value
Units of Observation
Original Data Source
Universe Target Population
Community-Based Development Organizations
Data Quality or Limitations

DATA QUALITY
CBDO Population Dataset
The list of CBDOs is highly representative of CBDOs alive and active from 2001 to 2019, with a special focus on a full representative list as of 2018, though it may not be comprehensive of the total sector. Additional CBDOs may exist that are not on our list, but the list contains 6,897 CBDOs alive between 2001 and 2019. It is a compilation of organizations from community development association membership lists, HUD funding recipients and grantees, and historical CBDO survey lists. See the project's technical report for a description of how this list was constructed and the criteria for organizational inclusion and exclusion.

2018 CBDO 990 IRS Data
The data in this dataset are a compilation of data from the Internal Revenue Service Statistics of Income Division (IRS SOI) and Amazon Web Services’ (AWS’) 990 public datasets for full 990 and 990-EZ filers. The dataset contains 5,720 organizations’ 990 data for filings in the 2018 tax year. The variables include key 990 tax variables, winsorized versions of those variables, financial health metric and ratio variables, and winsorized versions of those variables, as well as identifying information about the CBDO’s name, address, state, and region. The data have been cleaned and standardized. Variable definitions and metric source construction are in the data dictionary and are also described in the project's technical report.

CBDO Panel Dataset 2001-2019
The data in this dataset offer panel financial 990 tax data for 6,897 community-based development organizations (CBDOs) for every three years from 2001-2019. The data are a matched compilation of records from the NCCS Core Files, IRS SOI, and IRS AWS 990 public datasets for full 990 filers. (Note: the NCCS was used to source variables for 2001–2010 and SOI and AWS files were used for the observations in 2013–2019).
The resulting dataset offers selected core tax variables for each organization every three years (2001, 2004, 2007, 2010, 2013, 2016, and 2019), inflation-adjusted versions of those variables (2019 dollars), winsorized versions of those inflation-adjusted variables, and financial health ratios and metrics. This dataset does not represent the full universe of alive and active organizations in every year but was based on samples and comprehensive lists from three years: 2004, 2009, and 2018.

DATA LIMITATIONS
These financial data cannot do the following:
• offer a comprehensive list or picture of all CBDOs working within a given area or assign CBDO work to specific geographic service areas or populations as these data reflect the filing addresses for CBDOs, which are unrelated to service areas
• describe the specific type of activities CBDOs do, such as indicating whether they primarily focus on real estate development, community programs and services, or both
• measure the quality or effectiveness of CBDO work
• present a single objective measure or score of CBDO financial health or a numerical share of CBDOs that are healthy or unhealthy, because of the complex nuances of financial health, the importance of external factors for financial health (e.g., macreconomic, community, or local nonprofit market share factors) that are beyond the scope of this study, and the lack of a tested index or scale for the nonprofit sector as a whole or for CBDOs specifically
• describe the full financial experiences of the full CBDO field over time, because our analysis is based on samples of CBDOs drawn from 2004, 2009, and 2018 rather than a comprehensive universe of CBDOs created in each year from 2001 through 2019
• provide evidence on the reasons behind CBDO financial characteristics, because we did not collect or compile additional quantitative or qualitative data

Urban Publications
Usage Limitations

These data should not be taken as the final, full, and comprehensive list of CBDOs operating in any metropolitan area or state. Users should have an understanding of the regular variability of financial data year to year for any given CBDO.

Citation Requirements

Lo, Lydia, Jesse Lecy, Shubhangi Kumari, and Corianne Scally. 2022. Community-Based Development Organization Sector and Financial Datasets. Accessible from https://datacatalog.urban.org/dataset/community-based-development-organi.... Data originally sourced from IRS Open Data on AWS: IRS 990 Filings, developed at the Urban Institute, and made available under the ODC-BY 1.0 Attribution License.