{"ok": true, "as_of": "2026-10-01", "last_irs_pull": "2026-10-01", "dates_mean": {"as_of": "The date the served database file was built. A rebuild moves it even when no new IRS data arrived.", "last_irs_pull": "The date DataDawn last pulled and loaded a new batch of IRS Form 990 e-filings. Rebuilds do not move it. null when unrecorded, or when later than as_of (a build cannot contain a later pull)."}, "tables": {"returns": "All e-filed returns: Form 990, 990-EZ, 990-PF, 990-T. Effectively complete from tax year 2016; TY2014-2015 is a small biased tail (see this endpoint's tax_years array).", "officers": "Officers/directors/trustees/key employees from Form 990, 990-EZ and 990-PF. Form-990 rows carry is_highest_compensated_employee (own checkbox, independent of other role boxes); NULL on non-990 rows means not-applicable.", "contractors": "Five highest-paid independent contractors, parsed from Form 990 and 990-PF filings (Form 990 Part VII Section B; 990-PF Part VIII). An empty result means none reported above the $100K threshold.", "top_employees": "Highest-compensated employees (non-officers). This table covers Form 990-PF. Form-990 highest-compensated employees are not duplicated here — they appear in the officers table flagged is_highest_compensated_employee.", "contributors": "Substantial contributors (Schedule B): Form 990-PF filers only.", "grants": "Grants paid/approved: Form 990-PF (Part XV).", "schedule_i_990": "Domestic grants (Schedule I): Form 990 filers.", "schedule_i_grants": "Schedule I grants, recipient-enriched subset.", "capital_gains": "Capital gains/losses detail (Schedule D / PF Part IV).", "investments": "Investment holdings (990-PF Part II / Schedule D).", "related_orgs": "Related organizations (Schedule R): Form 990 filers.", "program_activities": "Program service accomplishments: Form 990-PF (and 990 Part III where parsed).", "program_investments": "Program-related investments: Form 990-PF.", "bmf": "IRS Business Master File snapshot (all exempt orgs).", "returns_governance": "Form 990 Part VI governance answers (policies, board counts, diversion): Form 990 proper only, one row per parsed 990 filing (complete over that population). Booleans: 1 = Yes, 0 = answered No, NULL = not reported — never read blank as No.", "returns_checklist": "Form 990 Part IV checklist (the 53 'must the filer complete Schedule X' answers): Form 990 proper only, one row per parsed 990 filing (complete over that population). Booleans: 1 = Yes, 0 = answered No, NULL = not reported — never read blank as No."}, "forms": {"returns": ["990", "990EZ", "990PF", "990T"], "officers": ["990", "990EZ", "990PF"], "contractors": ["990", "990PF"], "top_employees": ["990PF"], "contributors": ["990PF"], "grants": ["990PF"], "schedule_i_990": ["990"], "schedule_i_grants": ["990"], "capital_gains": ["990", "990PF"], "investments": ["990", "990PF"], "related_orgs": ["990"], "program_activities": ["990", "990PF"], "program_investments": ["990PF"], "bmf": [], "returns_governance": ["990"], "returns_checklist": ["990"]}, "empty_means": {"contractors": "empty for a Form 990 or 990-PF filer = none reported above the $100K threshold", "top_employees": "empty for a Form 990 filer = NOT PARSED HERE; see officers.is_highest_compensated_employee"}, "uncatalogued_tables": ["bmf_former", "bmf_source_meta", "build_metadata", "canonical_filings", "returns_ntee_source"], "registry_missing_live": [], "tax_years": [{"tax_year": 2014, "returns": 1667, "representative": false, "reason": "leading_acquisition_gap"}, {"tax_year": 2015, "returns": 99624, "representative": false, "reason": "leading_acquisition_gap"}, {"tax_year": 2016, "returns": 435455, "representative": true, "reason": null}, {"tax_year": 2017, "returns": 448850, "representative": true, "reason": null}, {"tax_year": 2018, "returns": 484439, "representative": true, "reason": null}, {"tax_year": 2019, "returns": 523950, "representative": true, "reason": null}, {"tax_year": 2020, "returns": 627183, "representative": true, "reason": null}, {"tax_year": 2021, "returns": 682438, "representative": true, "reason": null}, {"tax_year": 2022, "returns": 701331, "representative": true, "reason": null}, {"tax_year": 2023, "returns": 717048, "representative": true, "reason": null}, {"tax_year": 2024, "returns": 716546, "representative": true, "reason": null}, {"tax_year": 2025, "returns": 278214, "representative": false, "reason": "trailing_filing_lag"}], "coverage_limits": ["The smallest organizations are never here. Organizations with gross receipts of $50,000 or less meet their annual obligation with Form 990-N, an eight-field electronic postcard the IRS publishes separately and this database does not carry. At least 827,000 currently-filing organizations appear nowhere in this database, in any year, for that reason -- roughly the same size as the 669,984 organizations held for tax year 2022. Counting organizations: this database sees roughly half the annually-filing exempt sector; do not use it for organization counts. Analyzing money: negligible -- Form 990-N reports no financial data at all (no revenue, expenses, or assets) and its filers are by definition under $50,000 in gross receipts; every organization that reports financial detail to the IRS electronically is here.", "Earlier years capture only the organizations that chose to e-file. E-filing was voluntary until the Taxpayer First Act made it mandatory -- Forms 990 and 990-PF from tax year 2020, Form 990-EZ from 2021. Before then the database holds a rising share of filers, skewed toward larger ones: in tax year 2016 roughly 71% of established filing organizations appear, versus ~87% of those above $10M in revenue. From tax year 2021 forward, coverage of organizations required to file a full return is essentially universal. Do not compute year-over-year trends across the pre-2021 span without accounting for this; the apparent 2016-2021 growth in filings is mostly e-filing adoption, not sector growth."], "representativeness": {"method": "representative = returns >= 0.60 * median(per-tax-year counts)", "median": 504194.5, "threshold": 302516.7, "note": "leading_acquisition_gap: acquisition is IRS processing-year 2017+, so TY2014-2015 hold only late-processed returns (biased toward late/amended filers; ~800K true gap). trailing_filing_lag: the newest years are still accumulating and heal with time."}, "note": "Coverage statements are the enforced public vocabulary (Deliverable A, 2026-07-03). uncatalogued_tables = live but not yet catalogued here; registry_missing_live = catalogued but absent from the live database."}