Public Charities
Date updated: 01/11/2012
Chart Directory:
Nonprofit charitable organizations, exempt under section 501(c)(3) of the Internal Revenue Code, include organizations whose purposes are charitable, educational, religious, or scientific. These organizations can receive tax-deductible contributions and must serve the public interest in a manner that supports their charitable mission (Internal Revenue Service). For further information on the exemption requirements of a 501(c)(3), see the Exemption Requirements page of the IRS.
For tax purposes, prior to the 2007 tax year, only public charities with annual gross receipts above $25,000 were required to file a Form 990. Beginning with the 2008 tax year, nonprofits with annual gross receipts of less than $25,000 are required to file an electronic 990-N. For this reason, comparison across years should take into account that prior to 2008, smaller charities with receipts less than $25,000 might not have been included. The financial information from these forms is made public so individuals may inspect an organization's financial status (Internal Revenue Service).
Faith-based organizations are generally not required to file a Form 990. In addition, nonprofits that have yet to apply to the IRS for tax-exempt status are also not required to file a Form 990.
Public charities do not include foundations, which are also exempt as 501(c)(3) organizations.
What this chart shows: Number of Public Charities in Larimer County, 2002-2011
Data Source: National Center for Charitable Statistics
What the above data tell us:
From 2002 to 2011, there was a 47.9% increase in the total number of public charities registered in Larimer County (776 in 2002 versus 1,148 in 2011).Beginning in 2008, nonprofits with annual gross receipts less than $25,000 are required to file an electronic Form 990-N. For this reason, the number of charities filing a Form 990 increased significantly.
More information about the requirements for filing a Form 990 is available at the Internal Revenue Service website.
What this chart shows: Public Charities by Type - Larimer County, 2011
Data Source: National Center for Charitable Statistics
What the above data tell us:
The National Taxonomy of Exempt Entities (NTEE) classifies nonprofit organizations recognized as tax exempt. The classification was created to create uniformity and comparability among organizations for the collection and analysis of data about types of organizations (National Center for Charitable Statistics).In 2011, the largest percentages of public charities in Larimer County were classified as Human Services agencies (25.6%). Types of agencies for each group include the following:
- Arts, Culture, & Humanities: media & communications, visual arts, museums, performing arts;
- Education: elementary, secondary education, research institutes, professional societies/associations, fundraising organizations related to Education;
- Education-Higher: 'Educational institutions that provide opportunities for individuals to acquire a higher level of knowledge, skills and specialization in their chosen area of interest in a formal school setting'
- Environment: natural resource conservation & protection, garden clubs, animal protection & welfare;
- Health: mental health & crisis intervention, general health care, disease & other health-related research;
- Hospitals: 'Twenty-four hour medical institutions that provide diagnostic and treatment services for people whose illnesses require an overnight stay.'
- Human Services: crime prevention, job training, food programs, housing support;
- International: international human rights, international peace & security;
- Public/Societal Benefit: civil rights, community development, social science, veteran organizations;
- Mutual Benefit: 'Alliances & Advocacy Organizations whose activities focus on influencing public policy includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.'
- Religion: organizations of various faiths
What this chart shows: Total Revenue of Larimer County Registered Nonprofits*, 2002-2011
*Includes only registered nonprofits filing IRS Form 990, and beginning in 2008, Form 990-N
Data Source: National Center for Charitable Statistics
What the above data tell us:
Annual gross receipts for registered public charities in Larimer County increased more than 130% between 2002 and 2011. It should be noted, however, that a filing change beginning with the 2008 tax year has very likely skewed these numbers.Prior to the 2008 tax year, nonprofits with gross receipts under $25,000 were not required to file a Form 990 with the IRS. Beginning with the 2008 tax year, those nonprofits were required to file an electronic Form 990-N which is included in the 2008 and later figures above.
What this chart shows: Revenue per Capita* in Larimer County, 2002-2011
*Includes only registered nonprofits filing IRS Form 990, and beginning in 2008, Form 990-N
Data Source: National Center for Charitable Statistics
What the above data tell us:
The population in Larimer County increased an estimated 14.2% between 2002 and 2011, however the public charity annual revenue per capita increased 102%.NOTE: Prior to the 2008 tax year, nonprofits with gross receipts under $25,000 were not required to file a Form 990 with the IRS. Beginning with the 2008 tax year, those nonprofits were required to file an electronic Form 990-N which is included in the 2008 and later figures above.
Additional Information:
Related Information on COMPASS -
- Better Business Bureau Wise Giving Alliance
- The Chronicle of Philanthropy
- Colorado Nonprofit Association
- Directors of Volunteers in Agencies (DOVIA of Larimer County)
- Generous Colorado
- GivingUSA Foundation
- Guidestar - National Database of Non-profit Organizations
- Internal Revenue Service (IRS) - Searchable Database for Charities
- Internet Nonprofit Center
- The NonProfit Times
Industry Standards or Targets:
N/A
Data Table:
Number of Public Charities - Larimer County
|
Number Registered |
Number Filing 990 |
Number Not Filing |
|
|
2002 |
776 | 302 | 474 |
|
2003 |
849 | 351 | 498 |
|
2004 |
911 | 382 | 529 |
|
2005 |
911 | 371 | 540 |
|
2006 |
936 | 373 | 563 |
|
2007 |
991 | 391 | 600 |
|
2008 |
1,083 | 582 | 501 |
|
2009 |
1,145 | 696 | 449 |
|
2010 |
1,197 | 785 | 412 |
|
2011 |
1,148 | 816 | 332 |
Public Charities by Type - Larimer County, 2011
| Arts, Culture, Humanities |
153 |
| Education |
147 |
| Education, higher |
4 |
| Environment |
81 |
| Health |
65 |
| Hospitals |
5 |
| Human Services |
294 |
| International |
28 |
| Mutual Benefit |
3 |
| Public or societal benefit |
121 |
| Religion |
245 |
| Unknown | 2 |
|
Total |
1,148 |
Total Revenue for Larimer County Registered Nonprofits
|
Total Revenue* |
Population |
Revenue per Capita* |
|
|
2002 |
$395,179,124 | 266,171 | $1,485 |
|
2003 |
$454,956,429 | 268,146 | $1,697 |
|
2004 |
$505,071,389 | 273,269 | $1,848 |
|
2005 |
$508,714,374 | 275,873 | $1,844 |
|
2006 |
$605,729,979 | 281,027 | $2,155 |
|
2007 |
$647,256,832 | 286,754 | $2,257 |
|
2008 |
$836,993,761 | 292,394 | $2,863 |
|
2009 |
$841,960,515 | 297,502 | $2,830 |
|
2010 |
$902,886,337 | 300,637 | $3,003 |
|
2011 |
$911,460,439 | 303,990 | $2,998 |
* Includes only registered nonprofits filing IRS Form 990 and beginning in 2008, Form 990-N
See chart 'Total Revenue of Registered Nonprofits'
See chart 'Revenue per Capita'