| name | education-data-source-nccs |
| description | NCCS — Form 990 data for private nonprofit colleges (Portal: IPEDS-matched, 1993-2016). Revenue, expenses, assets, endowment, governance beyond IPEDS. Use when IRS financial depth needed. Portal ends 2016; public institutions excluded (no Form 990). |
| metadata | {"audience":"any-agent","domain":"data-source","skill-authored":"2026-02-09","skill-last-updated":"2026-07-21"} |
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?
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?
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?
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:
- Actual data file (what you observe in the parquet/CSV) — this IS the truth
- Live codebook (.xls in mirror) — authoritative documentation, may lag
- 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.
import polars as pl
df_2015 = df.filter(pl.col("year") == 2015)
df_ca = df.filter(pl.col("fips") == 6)
df_valid = df.filter(
(pl.col("revenue_total").is_not_null()) &
(pl.col("revenue_total") >= 0)
)
df = df.with_columns(
pl.when(pl.col("revenue_total") < 0)
.then(None)
.otherwise(pl.col("revenue_total"))
.alias("revenue_total_clean")
)
library(dplyr)
df_2015 <- df |> filter(year == 2015)
df_ca <- df |> filter(fips == 6)
df_valid <- df |> filter(!is.na(revenue_total), revenue_total >= 0)
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
Related Data Sources
| 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 |
