US Nonprofit Officers and Finances

About this dataset

What’s in the listing

Civly compiles IRS organization and filing records into five tables containing 70,588,057 records, verified September 27, 2026. Record counts are not counts of unique people or a complete census of nonprofit filings. Coverage varies by year and form.

The trial provides two static snapshots created September 27, 2026: NONPROFITS.PREVIEW_EXEMPT_ORGS contains 1,964,958 organization records and NONPROFITS.PREVIEW_FINANCIALS contains 102,869 tax-year 2025 financial filings. Tax year 2025 is the latest year present and is not represented as a complete filing year.

The full subscription adds officers and directors, private-foundation grants and contributors, and the financial filing history. The full tables are checked for source changes weekly. The trial snapshots do not update automatically. Collection timestamps describe when Civly stored or updated a record, which may differ from when a return was filed or published.

Coverage

Records by table

Schemas

Data dictionary

The five full tables contain 104 columns in total. Both trial tables retain the columns of their corresponding full table. Numeric fields may be integers or floating-point values as shown below. Missing values remain null.

Schema

Data dictionary: OFFICERS

16 columns. Available in the full subscription.

Schema

Data dictionary: FINANCIALS

23 columns. Trial table: NONPROFITS.PREVIEW_FINANCIALS, restricted to tax year 2025.

Schema

Data dictionary: PF_CONTRIBUTORS

16 columns. Available in the full subscription.

Schema

Data dictionary: PF_GRANTS

15 columns. Available in the full subscription.

Schema

Data dictionary: EXEMPT_ORGS

34 columns. Trial table: NONPROFITS.PREVIEW_EXEMPT_ORGS.

Matching

Joining records

Keep EIN values as text to preserve leading zeroes. Join organizations by EIN. For filing-level analysis, use EIN, tax year and source filing identifiers where available. Financials may contain original and amended returns for the same organization and tax year. Decide which filings to include before aggregating financial amounts or joining them to multiple officer records.

Earlier years have uneven coverage. Prior-year revenue and contributions are figures reported on the same return as the current-year values. They are not calculated by joining a separate earlier return.

Getting started

Sample queries

After installing, set your worksheet database selector to the installed database. These queries then run as written.

-- Organizations by state and exemption category
SELECT STATE, SUBSECTION_LABEL, COUNT(*) AS ORGANIZATIONS
FROM NONPROFITS.PREVIEW_EXEMPT_ORGS
GROUP BY STATE, SUBSECTION_LABEL
ORDER BY ORGANIZATIONS DESC;

-- 2025 filing coverage and financial fields
-- Counts describe filings. An organization may have more than one return.
-- Missing financial values are not zero.
SELECT TAX_YEAR, COUNT(*) AS FILINGS,
       COUNT(DISTINCT EIN) AS ORGANIZATIONS,
       COUNT(TOTAL_REVENUE) AS FILINGS_WITH_REVENUE,
       MIN(TAX_PERIOD_END) AS EARLIEST_PERIOD_END,
       MAX(TAX_PERIOD_END) AS LATEST_PERIOD_END
FROM NONPROFITS.PREVIEW_FINANCIALS
GROUP BY TAX_YEAR;

-- Connect financial filings to the organization directory
-- The directory is a snapshot and may not include every historical filer.
-- The left join retains filings without a directory match.
-- Multiple filings per EIN are retained.
SELECT f.EIN, f.ORG_NAME, f.TAX_YEAR, f.OBJECT_ID,
       e.SUBSECTION_LABEL, e.NTEE_CODE, e.STATE,
       f.TOTAL_REVENUE, f.TOTAL_EXPENSES, f.NET_ASSETS_EOY
FROM NONPROFITS.PREVIEW_FINANCIALS f
LEFT JOIN NONPROFITS.PREVIEW_EXEMPT_ORGS e ON e.EIN = f.EIN
ORDER BY f.TOTAL_REVENUE DESC NULLS LAST, f.EIN, f.OBJECT_ID
LIMIT 100;

Provenance

Sourcing and attribution

Filing records come from the IRS Form 990 e-file downloads. Organization records come from the IRS Exempt Organizations Business Master File Extract. The IRS provides a field and code reference for the organization extract. Use the IRS Tax Exempt Organization Search to check the relevant source records.

Filing tables retain the IRS OBJECT_ID. The organization directory retains SOURCE_FILE. Normalized names and parsed geographic fields are derived by Civly. The contributor-type classification is derived from the reported name and is not an IRS classification.

For coverage or access questions: [email protected]