Section 05 - Field Descriptions

Section 05 Fields are located in Form 990-PF, Part II.

All of the Fields in Section 05 are dollars only and positive or negative.

Listed below are the Fields contained in Section 05 showing the Field Designator, title, and location on the return. All Fields are 12 positions:

No.

Field

Field Title

Location

05A1

Cash (BOY)

Line 1 Col. (a)

05B1

Cash Non-Interest

Line 1 Col. (b)

05A3

Accounts Receivable (BOY)

Line 3 Col. (a)

05B3

Accounts Receivable (EOY)

Line 3 Col. (b)

05A4

Pledges Received (BOY)

Line 4 Col. (a)

05B4

Pledges Received (EOY)

Line 4 Col. (b)

05A5

Grants Received (BOY)

Line 5 Col. (a)

05B5

Grants Received (EOY)

Line 5 Col. (b)

05A6

Receivables (BOY)

Line 6 Col. (a)

05B6

Receivables (EOY)

Line 6 Col. (b)

05A7

Other Notes and Loans (BOY)

Line 7 Col. (a)

05B7

Other Notes and Loans (EOY)

Line 7 Col. (b)

05A8

Inventories for Sale or Use (BOY)

Line 8 Col. (a)

05B8

Inventories for Sale or Use (EOY)

Line 8 Col. (b)

05A9

Prepaid Expenses and Deferred Charges (BOY)

Line 9 Col. (a)

05B9

Prepaid Expenses and Deferred Charges (EOY)

Line 9 Col. (b)

05A10

Investments-Government (BOY)

Line 10a, Col. (a)

0510A

Investments-Government (EOY)

Line 10a, Col. (b)

05B10

Investments-Corporate Stock (BOY)

Line 10b, Col. (a)

0510B

Investments-Corporate Stock (EOY)

Line 10b, Col. (b)

05C10

Investments-Corporate Bonds (BOY)

Line 10c, Col. (a)

0510C

Investments-Corporate Bonds (EOY)

Line 10c, Col. (b)

05A12

Investments-Mortgage Loans (BOY)

Line 12, Col. (a)

05B12

Investments-Mortgage Loans (EOY)

Line 12, Col. (b)

05A13

Investments-Other (BOY)

Line 13, Col. (a)

05B13

Investments-Other (EOY)

Line 13, Col. (b)

05A14

Land, Buildings, and Equipment Basis (BOY)

Line 14, Col. (a)

05B14

Land, Buildings, and Equipment Basis (EOY)

Line 14, Col. (b)

05A15

Other Assets (BOY)

Line 15, Col. (a)

05B15

Other Assets (EOY)

Line 15, Col. (b)

05B16

Total Assets-Book Value

Line 16, Col. (b)

Total Assets-Book Value-Underprint

Computer-generated

05C16

Total Assets—Fair Market Value

Line 16, Col. (c)

05P1I

Fair Market Value

Box I, Page 1

05A17

Accounts Payable and Accrued Expenses (BOY)

Line 17, Col. (a)

05B17

Accounts Payable and Accrued Expenses (EOY)

Line 17, Col. (b)

05A18

Grants Payable (BOY)

Line 18, Col. (a)

05B18

Grants Payable (EOY)

Line 18, Col. (b)

05B21

Mortgage and Other Notes

Line 21, Col. (b)

05A22

Other Liabilities (BOY)

Line 22, Col. (a)

05B22

Other Liabilities (EOY)

Line 22, Col. (b)

05B23

Total Liabilities

Line 23, Col. (b)

05B29

Total Net Assets or Fund Balances

Line 29, Col. (b)

Invalid Conditions:

These Fields must be numeric or blank.

Correction Procedures:

Correct any coding or transcription errors.