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. The resulting dataset offers selected key tax variables that were available and consistent across over time 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, financial health metrics/ratios, and winsorized versions of those financial metrics/ratios. Note: this dataset does not represent the full universe of alive and active organizations in every year but was rather based on samples/comprehensive lists from three years: 2004, 2009, and 2018. For more information on the panel dataset's creation, see Lo, Lecy, and Scally (2022) "The Financial Health of Community Based Development Organizations: Technical Report"