Notes on 2004 Exempt Organization files eo2004.flat As with other recent files, the main EO file for tax year 2004 contains data from returns of organizations exempt under IRC Subsections 501(c)(3) through (c)(9). It also includes data from both long form and short form (EZ) filers. In years prior to tax year 2000, data from 501(c)(3) organizations and 501(c)(4) through (c)(9) organizations were on separate files. Likewise, data from Form 990 returns and Form 990-EZ returns were on separate files. The distinguishing variable used to determine the type of organization is E050 "Exemption (Subsection Code)." Sections of the return not required to be filed by certain types of organizations (eg: Schedule A for 501(c)(4) through (c)(9) organizations), are zero-filled on the flat file. The distinguishing variable used to determine the type of return filed is EZ_IND "Form 990-EZ Indicator." A code of "Y" indicates the return is a Form 990-EZ; "N" means it is a Form 990. A number of elements on the file are identical on both the Form 990 and Form 990-EZ. These items use the same element code and noted with a "B" in the "Form" column of the Data Element Reference List (DERL). Items that are unique to the Form 990-EZ contain the letter "Z" in the element name (eg: RZ100 "Investment Income") and are noted with a "Z" in the DERL. Items that are unique to the Form 990 (long-form) have no special notation on the DERL. Annotated Forms 990, 990-EZ, and Schedule A present the element codes and their corresponding lines. They can be found on the file eo2004_forms.pdf. eo2004_comp.flat This is a subordinate file containing Compensation data from Part V of the Form 990 and Part IV of the Form 990-EZ. This file is linked to the main file (eo2004.flat) by way of the variable CSCPL (SCPL on the main file). For each record on the main file, there is an unlimited number of corresponding records on the Compensation file. Each record is identified by the variable CROW on the Compensation file. The variable COMP_CNT on the main file contains the number of rows present on the Compensation file for each return. eo2004_psr.flat This is a subordinate file containing Program Service Revenue data from Part VII, Line 93 of the Form 990. This file is linked to the main file (eo2001.flat) by way of the variable ISPL (SCPL on the main file). Line 93 of the Form 990 provides four lines for an organization to list different types of Program Service Revenue (not including Medicare and government contracts). Occasionally, an organization will list more than four types of PSR. Data for these additional lines is captured on eo2004_psr.flat. Each record on the PSR file is identified by the variable IROW. The variable PSR_CNT on the main file contains the number of rows present on the PSR file for each return.