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Accounts PayableThe amount owed by the organization to outside sources for items and services.
Accounts ReceivableUnpaid money owed to the organization from outside sources for services rendered.
Audited StatementsAn evaluation by an independent auditing firm of a nonprofit organization's financial position.
BMFBusiness Master File, the Internal Revenue Service's list of more than 1.5 million nonprofits registered with the IRS as tax-exempt organizations.
Charitable Trust Number (CT Number)A Charitable Trust Number is assigned to each nonprofit organization that registers with the Attorney General's Registry of Charitable Trusts to operate in California.
D.B.A. (Doing Business As)An alternative name or trade name used by a business. For example, GuideStar USA, Inc. does business as "GuideStar."
Deferred RevenueMoney that the organization has received, but has not yet earned as of the closing date on the balance sheet. The amount is carried as a liability until the organization provides the goods or services for which the money was received.
Direct Public SupportContributions, gifts, grants, and bequests received directly from the public. Includes amounts received from individuals, trusts, corporations, estates, foundations, public charities, or raised by an outside professional fundraiser.
Donor-Advised FundA donor-advised fund is a charitable giving vehicle administered by a third party and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. It offers the opportunity to create an easy-to-establish, low cost, flexible vehicle for charitable giving as an alternative to direct giving or creating a private foundation.
Employer Identification Number (EIN)A nine-digit number assigned by the Internal Revenue Service. Every IRS-designated tax-exempt nonprofit organization has its own EIN.
ExpensesThe organization’s financial outlay for the tax period.
Fiscal YearA 12-month period for which an organization plans the use of its funds. This period may be a calendar year but can be any 12-month period. A fiscal year accounting period should normally coincide with the natural operating cycle of the organization. If an organization files an IRS Form 990, it is required to define its accounting period on Line A at the top of the form.
Fixed AssetsEstimated value of land, buildings, equipment, and other tangible items owned by the organization.
Form 990IRS Form 990 is an annual document used by approximately one-third of all public charities to report information about their finances and operations to the federal government. GuideStar uses data from Form 990 to populate its database with financial information about nonprofit organizations. Posting Form 990 images on the GuideStar Web site is an ongoing process.
Fundraising ExpenseTotal expenses incurred in soliciting contributions, gifts, grants, etc.
Government GrantsPayments from the government to a nonprofit organization to further the organization's public programs.
Grants PayableUnpaid amount of grants or awards that an organization plans to pay other organizations or individuals.
Gross Profit from Inventory SalesGross sales, less returns and allowances, from the sales of items the organization either makes to sell or buys for resale.
IncomeMoney that the organization has received from contributions, grants, the performance of services, etc. GuideStar takes this figure from line 12 of IRS Form 990. These are net figures from which rental expenses, costs, sales expenses, direct expenses, and costs of good sold (lines 6b, 8b, 9b, and 10b on Form 990) have been deducted. If GuideStar currently has no Form 990 information, the figure is taken from the IRS Business Master File. Income listed on the Business Master File is a gross figure that includes the expenses listed above. For Form 990-EZ, the BMF income figure is generated by using line 9 of Part I and adding in the expense items, i.e. line 5b (Cost or Other Basis and Sales Expenses). The BMF income amount for the Form 990-PF is generated by using Part I, line 10b (Cost of Goods) and adding line 12, Column a (Total Revenue) and Part IV, line 1, column g (Cost or Other Basis plus Expense of Sale).
Indirect Public SupportContributions received indirectly from the public (1) through solicitation campaigns conducted by federated fundraising agencies or organizations such as the United Way; (2) from a parent organization or another organization with the same parent; or (3) from a subordinate organization.
Inventories for Sale or UseEstimated value of materials, goods, and supplies purchased or manufactured by an organization and held for sale or use at some time in the future.
IRS Publication 78Also known as the Cumulative List of Organizations, IRS Publication 78 lists all organizations to which charitable contributions are tax deductible. The Publication 78 record for each organization includes the organization's name, its city, and its current tax-exempt status, including what percentage of contributions to it are tax deductible.
IRS Subsection CodeThe portions of the United States tax code that define the type of exempt organization a nonprofit is.
Letter of DeterminationA letter from the IRS to a nonprofit organization stating that the organization has successfully applied for tax-exempt status. In this document the IRS indicates under which section of the Internal Revenue Code an organization is qualified.
LiabilitiesAn organization’s pecuniary obligation or debt.
Management and General ExpenseExpenses for the general functioning of the organization but not related to fundraising or programs. Such expenses include the salaries of the chief officer and the chief officer's staff for activities not related to fundraising or programs. Other costs include those associated with meetings of the board of directors or similar governing group; legal services; accounting; liability insurance; office management; auditing; personnel; preparation, publication, and distribution of an annual report; and investment expenses not related to programs or rental income.
Membership Dues and FeesMembers' and affiliates' dues or fees that are not contributions.
MissionThe main purpose for which an organization exists.
Net Gains from Non-Inventory SalesSecurities, real estate, royalty interest, partnership interest, all other non-inventory assets (such as program-related investments and fixed assets used by the organization in its related and unrelated activities), less costs, depreciation, and selling expenses.
Net Income from Special EventsIncome earned from all special fundraising events and activities, less costs.
Net Rental IncomeRental income earned from all non-program-related property, less costs.
NTEE CodeNational Taxonomy of Exempt Entities Code, created by the National Center for Charitable Statistics; A classification system for nonprofits that divides the nonprofit world into categories.
Operating ProgramsPrograms and activities by which the organization accomplishes its mission.
Pledges & Grants ReceivableFunds promised to an organization from grantmakers, individual donors, etc., but not yet received.
Private FoundationA private foundation is a legal entity set up by an individual, a family or a group of individuals, for a purpose such as philanthropy. Unlike a charitable foundation, a private foundation does not solicit funds from the public.
Program Services RevenueFees and other monies received by an organization for services rendered. These services must relate directly to the primary purpose for which the organization received its tax-exempt status.
Public CharityA public charity normally receives a substantial part of its income, directly or indirectly, from the general public or from the government. The public support must be fairly broad, not limited to a few individuals or families.
RevenueThe total yield of sources of income for the organization for the tax period.
Ruling YearThe year that the IRS granted an organization 501(c)(3) status.
Tax-Exempt Bond LiabilitiesThe amount of tax-exempt bonds (or other obligations) issued by an organization on behalf of a state or local governmental unit, or by a state or local governmental unit on behalf of an organization, and for which an organization has a direct or indirect liability. Tax- exempt bonds include state or local bonds and any obligations, including direct borrowing from a lender, or certificates of participation.
Total AssetsAll income received and property owned by the organization.
Total LiabilitiesAll expenditures paid and debts owed by the organization.
GuideStar is a 501(c)(3) nonprofit organization. Copyright © 2014, GuideStar USA, Inc. All rights reserved.