Index: Community Living / Subcategory: Civic Life

Public Charities

Date updated: 01/11/2012

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

See data table

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

See data table

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:

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

See data table

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

See data table

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 -

Other Resources -

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

See chart

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

See chart

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'