`/education-data-source-nccs`¶

Source guide to IRS Form 990 financial data for private nonprofit colleges as matched to IPEDS in the Portal (1993-2016), with how it differs from IPEDS finance and why public institutions are absent.

Pack: DAAF — Data Analyst Augmentation Framework (Brian Heseung Kim)

Category: data-handling

Field: social-sciences

License:

LGPL-3.0-or-later (as declared in the README, badge and CITATION.cff; the repo ships the GPL-3.0 text as LICENSE plus COPYING.LESSER)

Updated: 2026-08-09

Stages: data-acquisition

↗ view SKILL.md on source · GitHub stars

NCCS Data Source Reference¶

National Center for Charitable Statistics (NCCS) Form 990 data for private nonprofit colleges and universities (Portal mirror: IPEDS-matched institutions, 1993-2016). Use when IRS-based financial data — revenue, expenses, assets, endowment details — or governance information (board composition, executive compensation) is needed beyond what IPEDS provides. Portal data ends at 2016; for newer direct-source data, use the official NCCS Core catalog, whose merged Core currently covers 1987-2024 and whose SOI-current panel covers 2012-2024. Tax year 2024 is provisional, and recent years remain in progress as late and amended returns arrive. Public institutions do not file Form 990 and are excluded.

The NCCS (National Center for Charitable Statistics) is the principal U.S. repository for empirical data on the nonprofit sector, derived from IRS Form 990 filings. It provides financial depth, governance detail, and historical coverage for private nonprofit colleges and universities that goes well beyond what IPEDS collects.

CRITICAL: Value Encoding

The Education Data Portal encodes ALL categorical variables as integers, not strings. Variable names are lowercase in Portal data. Always verify codes against codebooks.

Context fips mult_ein_flag

Portal integer 6 (California) 1 (Yes)

Original NCCS "06" or string N/A

See ./references/variable-definitions.md for complete encoding tables.

What is NCCS?¶

Operator: Urban Institute, Center on Nonprofits and Philanthropy
Coverage: All U.S. tax-exempt nonprofit organizations (~3.8M in BMF)
Primary data source: IRS Form 990 tax filings
Frequency: Annual (with filing lag)
Available years: Portal 1993-2016; direct merged Core 1987-2024; direct SOI-current 2012-2024 (2024 provisional and recent years in progress, catalog verified 2026-07-21)
Primary identifier: EIN (Employer Identification Number, 9-digit)
Education relevance: Private nonprofit colleges/universities are 501(c)(3) orgs filing Form 990; NTEE codes B40-B50 cover higher education

Reference File Structure¶

File	Purpose	When to Read
`nonprofit-data.md`	NCCS datasets and what they contain	Understanding available data sources
`form-990.md`	IRS Form 990 structure and data elements	Understanding what information is collected
`education-relevance.md`	How NCCS relates to higher education	Connecting nonprofit data to education research
`ntee-codes.md`	Nonprofit classification system	Finding and filtering educational institutions
`variable-definitions.md`	Key financial and organizational variables, codes, special values	Interpreting specific data elements or building queries

Decision Trees¶

What data am I looking for?¶

Text Only

Research need?
├─ Financial data for private colleges → ./references/form-990.md
│   ├─ Revenue breakdown → Part VIII (Statement of Revenue)
│   ├─ Expenses by function → Part IX (Statement of Functional Expenses)
│   ├─ Assets and liabilities → Part X (Balance Sheet)
│   └─ Endowment details → Schedule D
├─ Governance/leadership → ./references/form-990.md
│   ├─ Board members → Part VII (Compensation)
│   ├─ Executive compensation → Part VII, Schedule J
│   └─ Policies and procedures → Part VI (Governance)
├─ Organizational characteristics → ./references/nonprofit-data.md
│   ├─ Basic info (name, address, EIN) → BMF
│   ├─ Tax-exempt type → BMF (SUBSECCD)
│   └─ NTEE classification → BMF (NTEECC)
└─ Identify institutions → ./references/ntee-codes.md
    ├─ All higher education → NTEE B40-B50
    ├─ Universities → B40, B41, B42, B43
    └─ Community colleges → B44

Which NCCS dataset should I use?¶

Text Only

Dataset selection?
├─ Need universe of all nonprofits?
│   └─ Business Master File (BMF) → ./references/nonprofit-data.md
├─ Need detailed financial variables?
│   ├─ Large organizations (full 990 filers) → Core PC files
│   ├─ All organizations (990 + 990EZ) → Core PZ files
│   └─ Maximum detail (2000+ fields) → Efile database
├─ Need private foundations?
│   └─ Core PF or 990-PF Efile data
└─ Need small grassroots orgs?
    └─ 990-N ePostcard database

How do I connect NCCS to other education data?¶

Text Only

Linking NCCS to education data?
├─ Need to match to IPEDS?
│   └─ See ./references/education-relevance.md (EIN-UNITID crosswalk)
├─ Need geographic analysis?
│   └─ Use BMF geocoded addresses + Census crosswalks
├─ Want institutional comparisons?
│   └─ Filter by NTEE codes B40-B50 for higher ed
└─ Analyzing trends over time?
    └─ Use the official Core catalog; choose merged Core (1987-2024) or SOI-current (2012-2024) and record provisional/in-progress status

Quick Reference: NCCS Datasets and Variables¶

Available Datasets¶

Portal mirror (via fetch_from_mirrors()):

Dataset	Description	Coverage	Rows
990 Forms (`nccs/colleges_nccs_all`)	Form 990 data for higher ed institutions matched to IPEDS	1993-2016, ~2,600 institutions	~30K

Direct NCCS sources (outside Portal):

Dataset	Description	Current Catalog Coverage	Key Use
Merged Core	Harmonized Form 990/990-EZ financial records	1987-2024	Broad historical financial analysis
SOI-current Core	Current-panel Core files	2012-2024	More recent annual analysis
Business Master File (BMF)	Tax-exempt organization registry	Verify in current BMF catalog	Sampling frame, basic information
IRS 990 Efile	Full electronic filings with detailed fields	Verify in current Efile catalog	Detailed governance and programs

Direct-source status (verified 2026-07-21): Tax year 2024 is provisional, and recent tax years remain in progress as late and amended returns arrive. Start at the official Core catalog, https://urbaninstitute.github.io/nccs/catalogs/catalog-core.html, and record the selected product, tax years, retrieval date, and provisional/in-progress status.

Scope note: The Portal mirror contains only Form 990 data matched to IPEDS institutions (~2,600 institutions), fixed at 1993-2016. It does NOT include the broader nonprofit universe or NTEE fields. For non-education nonprofits, NTEE-based filtering, or newer tax years, select the appropriate direct product from the official NCCS catalogs rather than treating "NCCS" as one undifferentiated dataset.

Key Identifiers¶

Portal dataset:

ID	Format	Level	Example	Notes
`unitid`	Integer	Institution	`110635`	IPEDS institution ID (Portal addition)
`ein`	Integer	Organization	`10211484`	Employer Identification Number
`fips`	Integer	State	`6` (California)	State FIPS code

Full NCCS (direct download, outside Portal):

ID	Format	Level	Example	Notes
`EIN`	9-digit number	Organization	`123456789`	Unique to each nonprofit
`NTEECC`	Letter + 2 digits	Classification	`B42` (4-year college)	May be imprecise (~25%); NOT in Portal data
`SUBSECCD`	2-digit code	Tax subsection	`03` (501(c)(3) charity)	NOT in Portal data
`FIPS`	5-digit code	Geography	`06037` (LA County)	State + county; Portal uses state-level integer

Education NTEE Codes¶

Code	Description
B20-B29	Elementary & Secondary Schools
B40	Higher Education Institutions (General)
B41	Two-Year Colleges
B42	Undergraduate Colleges (4-year)
B43	Universities
B50	Graduate/Professional Schools
B60	Adult/Continuing Education
B70	Libraries
B80	Student Services/Organizations
B90	Educational Services/Schools N.E.C.

Portal Variable Name Mapping (Selected)¶

The Portal dataset has 161 columns. Key mappings from original NCCS/990 names to Portal lowercase names:

Portal Name	Original NCCS/990	Description
`year`	`FISYR`	Academic year (fall semester) — Portal-aligned year (1993-2016)
`fiscal_year`	—	IRS fiscal year ending year from 990 filing (1994-2017); typically `year` + 1
`unitid`	—	IPEDS institution ID (Portal addition)
`ein`	`EIN`	Employer Identification Number
`fips`	`FIPS`	State FIPS code (integer)
`inst_name_nccs`	`NAME`	Organization name from 990 filing
`mult_ein_flag`	—	Multiple-EIN indicator (0=No, 1=Yes)
`contributions_total`	`CONT`	Total contributions
`prog_serv_rev`	`PROGREV`	Program service revenue
`revenue_total`	`TOTREV`	Total revenue
`expenses_total`	`EXPS`	Total expenses
`total_assets_eoy`	`TOTASS`	Total assets (end of year)
`net_assets_eoy`	`NETASS`	Net assets (end of year)
`compensation_officers`	`COMPENS`	Officer compensation
`salaries_other`	`OTHSAL`	Other salaries

Note: The full 161 columns include detailed revenue breakdowns (Part VIII), expense breakdowns (Part IX), and balance sheet items (Part X). Consult the codebook for the complete list. Use get_codebook_url("nccs/codebook_colleges_nccs_form_990") from fetch-patterns.md to download it.

Missing Data Codes¶

Code	Meaning	When Used
`-1`	Data unavailable	Not collected for this form/year
`-2`	Not applicable	Field doesn't apply to this entity
`-3`	Suppressed	Confidentiality restriction
`null`	Not reported	Organization did not report (may have data)
`0`	Zero value	Explicitly reported as zero

Important: In Portal data, -1/-2/-3 are integer values. However, empirically these codes are rare in the NCCS Portal dataset — most missing data appears as null rather than negative codes. Only a handful of financial columns (e.g., sale_sec_gross_net, changes_net_assets_other) contain any -1/-2/-3 values. A 0 means the organization reported zero; null means the organization did not report. These are distinct conditions.

Data Access¶

Datasets for NCCS are available via the mirror system. See datasets-reference.md for canonical paths, mirrors.yaml for mirror configuration, and fetch-patterns.md for fetch code patterns.

Dataset	Type	Years	Path	Codebook
990 Forms	Single	1993-2016	`nccs/colleges_nccs_all`	`nccs/codebook_colleges_nccs_form_990`

Codebooks are .xls files co-located with data in all mirrors. Use get_codebook_url() from fetch-patterns.md to construct download URLs.

Truth Hierarchy: When interpreting variable values, apply this priority: 1. Actual data file (what you observe in the parquet/CSV) — this IS the truth 2. Live codebook (.xls in mirror) — authoritative documentation, may lag 3. This skill documentation — convenient summary, may drift from codebook

If this documentation contradicts the codebook, trust the codebook. If the codebook contradicts observed data, trust the data and investigate.

Filtering¶

The Portal dataset is pre-filtered to higher education institutions matched to IPEDS UNITIDs. NTEE codes are NOT included in the Portal data — for NTEE-based filtering, use the full NCCS BMF directly.

Python

import polars as pl

## Filter by year
df_2015 = df.filter(pl.col("year") == 2015)

## Filter by state (integer FIPS codes)
df_ca = df.filter(pl.col("fips") == 6)  # California

## Filter out null values from financial columns
df_valid = df.filter(
    (pl.col("revenue_total").is_not_null()) &
    (pl.col("revenue_total") >= 0)  # Excludes rare -1/-2/-3 codes
)

## Replace negative codes with null for analysis (precautionary)
df = df.with_columns(
    pl.when(pl.col("revenue_total") < 0)
    .then(None)
    .otherwise(pl.col("revenue_total"))
    .alias("revenue_total_clean")
)

S

library(dplyr)

## Filter by year
df_2015 <- df |> filter(year == 2015)

## Filter by state (integer FIPS codes)
df_ca <- df |> filter(fips == 6)  # California

## Filter out null values from financial columns
df_valid <- df |> filter(!is.na(revenue_total), revenue_total >= 0)

## Replace negative codes with NA for analysis (precautionary)
df <- df |> mutate(
  revenue_total_clean = if_else(revenue_total < 0, NA_real_, revenue_total)
)

Common Pitfalls¶

Pitfall	Issue	Solution
Using string codes	Portal uses integer FIPS (`6`), not string (`"CA"` or `"06"`)	Always use integer comparisons; filter `>= 1` to exclude missing codes
Filing threshold confusion	Organizations under $200K revenue may file 990-EZ with fewer variables	Check form type; use Core PZ files for combined 990/990-EZ coverage
Fiscal year variation	Nonprofits have different fiscal year ends (June 30 common for colleges)	`year` = Portal academic year (fall semester); `fiscal_year` = IRS fiscal year end (typically `year` + 1). Filter on `year` for IPEDS joins.
No NTEE in Portal data	Portal dataset does not include NTEE codes; pre-filtered to higher ed institutions	Cannot filter by NTEE code; use full NCCS BMF for NTEE-based filtering
NTEE classification accuracy	~25% of NTEE codes estimated to be imprecise	Use NCCS-corrected codes (`NTEE_NCCS`) over IRS-assigned codes when available
Consolidated filings	Some university systems file consolidated 990s covering multiple campuses	Check `mult_ein_flag`; one EIN may represent multiple institutions
Form version changes	Form 990 was redesigned in 2008; variable definitions changed	Be cautious comparing pre-2008 and post-2008 data for governance variables
Missing vs. zero	`0` means explicitly reported zero; `null` means not reported	Distinguish between zero-value and not-reported before aggregating

Key Differences: NCCS vs. IPEDS¶

Aspect	NCCS (Form 990)	IPEDS
Coverage	All 501(c)(3) nonprofits	Title IV institutions only
Reporting Basis	IRS fiscal year	IPEDS survey cycles
Financial Framework	Nonprofit accounting (GAAP)	Education-specific categories
Governance	Detailed board/compensation data	Limited HR data
Programs	Mission statements, activities	Degree programs, enrollment
Identifier	EIN	UNITID
Update Frequency	Annual (with lag)	Annual

Exploration Workflow¶

Using Portal Data (Recommended for Education Research)¶

Fetch data via fetch_from_mirrors("nccs/colleges_nccs_all")
Data is pre-filtered to higher education institutions matched to IPEDS
Already includes unitid for IPEDS joining
161 financial/organizational variables, 1993-2016
Filter and clean
Filter by year, state (FIPS), or institution
Handle nulls (primary missing data form in Portal)
Check for rare negative codes (-1/-2/-3) in financial columns
Link to IPEDS using unitid and year columns
Join with IPEDS directory, enrollment, finance, etc.
Analyze — See variable definitions for meaning and limitations

Using Direct NCCS Sources (for Newer Years or Broader Nonprofit Research)¶

Open the official catalog
Core catalog: https://urbaninstitute.github.io/nccs/catalogs/catalog-core.html
Use this stable catalog as the sole documented Core navigation route
Choose the product deliberately
Merged Core for harmonized 1987-2024 coverage
SOI-current for the 2012-2024 current panel
Use the BMF or Efile catalog only when registry fields or filing-level detail is required
Record release status before downloading
Tax year 2024 is provisional as verified on 2026-07-21
Recent years remain in progress while late and amended returns arrive
Capture product name, tax years, retrieval date, and any catalog status note
Identify and validate organizations
Filter BMF/NTEE fields (for example B40-B50 for higher education) only in direct products that actually include them
Verify 501(c)(3) status where relevant and retain EINs
Do not assume a direct NCCS record has a Portal unitid; build or validate an EIN-UNITID crosswalk separately
Extract, clean, and analyze
Follow the exact file links and documentation in the current catalog
Merge BMF attributes only when needed and handle product-specific missing values
See variable definitions for interpretation and limitations

Source	Relationship	When to Use
`education-data-source-ipeds`	Complementary institution data	Join on EIN-UNITID crosswalk for enrollment, degrees, and education-specific financials
`education-data-explorer`	Parent discovery skill	Routing questions to mirror dataset files
`education-data-query`	Data fetching	Downloading parquet/CSV files

Topic Index¶

Topic	Reference File
BMF overview	`./references/nonprofit-data.md`
Core data series	`./references/nonprofit-data.md`
Efile database	`./references/nonprofit-data.md`
Form 990 structure	`./references/form-990.md`
Revenue variables	`./references/form-990.md`
Expense variables	`./references/form-990.md`
Balance sheet	`./references/form-990.md`
Governance data	`./references/form-990.md`
Schedule details	`./references/form-990.md`
Linking to IPEDS	`./references/education-relevance.md`
Private college identification	`./references/education-relevance.md`
Supplementing education research	`./references/education-relevance.md`
NTEE code structure	`./references/ntee-codes.md`
Education NTEE codes	`./references/ntee-codes.md`
NTEEV2 format	`./references/ntee-codes.md`
Financial variables	`./references/variable-definitions.md`
Variable naming conventions	`./references/variable-definitions.md`
Data quality issues	`./references/variable-definitions.md`

Context	`fips`	`mult_ein_flag`
Portal integer	`6` (California)	`1` (Yes)
Original NCCS	`"06"` or string	N/A

/education-data-source-nccs¶

NCCS Data Source Reference¶

What is NCCS?¶

Reference File Structure¶

Decision Trees¶

What data am I looking for?¶

Which NCCS dataset should I use?¶

How do I connect NCCS to other education data?¶

Quick Reference: NCCS Datasets and Variables¶

Available Datasets¶

Key Identifiers¶

Education NTEE Codes¶

Portal Variable Name Mapping (Selected)¶

Missing Data Codes¶

Data Access¶

Filtering¶

Common Pitfalls¶

Key Differences: NCCS vs. IPEDS¶

Exploration Workflow¶

Using Portal Data (Recommended for Education Research)¶

Using Direct NCCS Sources (for Newer Years or Broader Nonprofit Research)¶

Related Data Sources¶

Topic Index¶

`/education-data-source-nccs`¶