1997 Form 990 File - Record Element Specifications
c(4-9) Datafile
Record Size = 3304 Characters (includes a 1 character carriage return)

Element Element                                          Beg   Fld Type
Code    Name                                            Char Lngth Data Sign

E002    Name of Organization                               1    60    A
E003    Employer Identification No.                       61     9    N
C004    Document Locator Number                           70    14    N
E005    Sample code                                       84     2    N
E006    Reject code                                       86     1    N
E007-1  Accounting Period (Yr)                            87     2    N
E007-3  Accounting Period (Mo)                            89     2    N
E009    State                                             91     2    A
E010    Zip code                                          93     5    N
E011    Exemption                                         98     2    N
E012    Group                                            100     1    A
E013    Affiliates                                       101     1    A
E014    Group Exemption No.                              102     4    N
E015    Part VII Question 78(B)                          106     1    A
E016    Part VII Question 79                             107     1    A
E017    Part VII Question 80                             108     1    A
E021    Direct Public Support                            109    12   NR   +/-
E022    Indirect Public Support                          121    12   NR   +/-
E023    Government Grants                                133    12   NR   +/-
E024    Total Contributions                              145    12   NR   +/-
E025    Program Service Revenue                          157    12   NR   +/-
E026    Dues & Assessments                               169    12   NR   +/-
E027    Interest                                         181    12   NR   +/-
E028    Dividends                                        193    12   NR   +/-
E029    Gross Rents                                      205    12   NR     +
E030    Rental Expenses                                  217    12   NR     +
E031    Net Rental Expenses                              229    12   NR   +/-
E032    Other Investment inc.                            241    12   NR   +/-
E033    Gross amt From Sale of Assets, Col (A)           253    12   NR     +
E034    Cost or Other Assets, Col (A)                    265    12   NR     +
E035    Gain (Loss), Col (A)                             277    12   NR   +/-
E036    Gross amt From Sale of Assets, Col (B)           289    12   NR     +
E037    Cost or Other Basis, Col (B)                     301    12   NR     +
E038    Gain (Loss), Col (B)                             313    12   NR   +/-
E039    Total Gain (Loss)                                325    12   NR   +/-
E040    Gross Revenue of Special Events                  337    12   NR     +
E041    Direct Expense                                   349    12   NR     +
E042    Net inc.                                         361    12   NR   +/-
E043    Gross Sales                                      373    12   NR     +
E044    Cost of Goods Sold                               385    12   NR     +
E045    Gross Profit (Loss)                              397    12   NR   +/-
E046    Other Revenue                                    409    12   NR   +/-
E047    Total Revenue                                    421    12   NR   +/-
E048    Program Services                                 433    12   NR   +/-
E049    Management & General                             445    12   NR   +/-
E050    Fund Raising                                     457    12   NR   +/-
E051    Payments to Affiliates                           469    12   NR   +/-
E052    Total Expenses                                   481    12   NR   +/-
E053    Excess                                           493    12   NR   +/-
E054    Fund Balance Beginning of Year                   505    12   NR   +/-
E055    Other Changes                                    517    12   NR   +/-
E056    Fund Balance End of Year                         529    12   NR   +/-
E057    Grants & Allocations                             541    12   NR   +/-
E058    Specific Assistance to Individuals               553    12   NR   +/-
E059    Benefits Paid                                    565    12   NR   +/-
E060    Compensation of Officers-Col A                   577    12   NR   +/-
E061    Compensation of Officers-Col B                   589    12   NR   +/- *
E062    Compensation of Officers-Col C                   601    12   NR   +/- *
E063    Compensation of Officers-Col D                   613    12   NR   +/- *
E064    Other Salaries & Wages-Col A                     625    12   NR   +/-
E065    Other Salaries & Wages-Col B                     637    12   NR   +/- *
E066    Other Salaries & Wages-Col C                     649    12   NR   +/- *
E067    Other Salaries & Wages-Col D                     661    12   NR   +/- *
E068    Pension Plan Contributions-Col A                 673    12   NR   +/-
E069    Pension Plan Contributions-Col B                 685    12   NR   +/- *
E070    Pension Plan Contributions-Col C                 697    12   NR   +/- *
E071    Pension Plan Contributions-Col D                 709    12   NR   +/- *
E072    Other Employee Benefits-Col A                    721    12   NR   +/-
E073    Other Employee Benefits-Col B                    733    12   NR   +/- *
E074    Other Employee Benefits-Col C                    745    12   NR   +/- *
E075    Other Employee Benefits-Col D                    757    12   NR   +/- *
E076    Payroll Taxes-Col A                              769    12   NR   +/-
E077    Payroll Taxes-Col B                              781    12   NR   +/- *
E078    Payroll Taxes-Col C                              793    12   NR   +/- *
E079    Payroll Taxes-Col D                              805    12   NR   +/- *
E080    Professional Fundraising Fees A                  817    12   NR   +/-
E310    Professional Fundraising Fees B                  829    12   NR   +/- *
E311    Professional Fundraising Fees C                  841    12   NR   +/- *
E312    Professional Fundraising Fees D                  853    12   NR   +/- *
E081    Accounting Fees-Col A                            865    12   NR   +/-
E082    Accounting Fees-Col B                            877    12   NR   +/- *
E083    Accounting Fees-Col C                            889    12   NR   +/- *
E084    Accounting Fees-Col D                            901    12   NR   +/- *
E085    Legal Fees-Col A                                 913    12   NR   +/-
E086    Legal Fees-Col B                                 925    12   NR   +/- *
E087    Legal Fees-Col C                                 937    12   NR   +/- *
E088    Legal Fees-Col D                                 949    12   NR   +/- *
E089    Supplies-Col A                                   961    12   NR   +/-
E090    Supplies-Col B                                   973    12   NR   +/- *
E091    Supplies-Col C                                   985    12   NR   +/- *
E092    Supplies-Col D                                   997    12   NR   +/- *
E093    Telephone-Col A                                 1009    12   NR   +/-
E094    Telephone-Col B                                 1021    12   NR   +/- *
E095    Telephone-Col C                                 1033    12   NR   +/- *
E096    Telephone-Col D                                 1045    12   NR   +/- *
E097    Postage & Shipping-Col. A                       1057    12   NR   +/-
E098    Postage & Shipping-Col. B                       1069    12   NR   +/- *
E099    Postage & Shipping-Col. C                       1081    12   NR   +/- *
E100    Postage & Shipping-Col. D                       1093    12   NR   +/- *
E101    Occupancy-Col A                                 1105    12   NR   +/-
E102    Occupancy-Col B                                 1117    12   NR   +/- *
E103    Occupancy-Col C                                 1129    12   NR   +/- *
E104    Occupancy-Col D                                 1141    12   NR   +/- *
E105    Equipment Rental & Expenses-Col A               1153    12   NR   +/-
E106    Equipment Rental & Expenses-Col B               1165    12   NR   +/- *
E107    Equipment Rental & Expenses-Col C               1177    12   NR   +/- *
E108    Equipment Rental & Expenses-Col D               1189    12   NR   +/- *
E109    Printing & Publications-Col A                   1201    12   NR   +/-
E110    Printing & Publications-Col B                   1213    12   NR   +/- *
E111    Printing & Publications-Col C                   1225    12   NR   +/- *
E112    Printing & Publications-Col D                   1237    12   NR   +/- *
E113    Travel-Col A                                    1249    12   NR   +/-
E114    Travel-Col B                                    1261    12   NR   +/- *
E115    Travel-Col C                                    1273    12   NR   +/- *
E116    Travel-Col D                                    1285    12   NR   +/- *
E117    Conferences, Conventions & Mtngs-Col A          1297    12   NR   +/-
E118    Conferences, Conventions & Mtngs-Col B          1309    12   NR   +/- *
E119    Conferences, Conventions & Mtngs-Col C          1321    12   NR   +/- *
E120    Conferences, Conventions & Mtngs-Col D          1333    12   NR   +/- *
E121    Interest-Col A                                  1345    12   NR   +/-
E122    Interest-Col B                                  1357    12   NR   +/- *
E123    Interest-Col C                                  1369    12   NR   +/- *
E124    Interest-Col D                                  1381    12   NR   +/- *
E125    Depreciation, Depletion, Etc.-Col A             1393    12   NR   +/-
E126    Depreciation, Depletion, Etc.-Col B             1405    12   NR   +/- *
E127    Depreciation, Depletion, Etc.-Col C             1417    12   NR   +/- *
E128    Depreciation, Depletion, Etc.-Col D             1429    12   NR   +/- *
E149    Total Other Expenses-Col A (a-f)                1441    12   NR   +/-
E150    Total Other Expenses-Col B (a-f)                1453    12   NR   +/- *
E151    Total Other Expenses-Col C (a-f)                1465    12   NR   +/- *
E152    Total Other Expenses-Col D (a-f)                1477    12   NR   +/- *
E153    Total Functional Expenses-Col A                 1489    12   NR   +/-
E154    Total Functional Expenses-Col B                 1501    12   NR   +/- *
E155    Total Functional Expenses-Col C                 1513    12   NR   +/- *
E156    Total Functional Expenses-Col D                 1525    12   NR   +/- *
E161    Cash                                            1537    12   NR   +/-
E162    Savings                                         1549    12   NR     +
E163    Accounts Receivable                             1561    12   NR     +
E164    Pledges Receivable                              1573    12   NR     +
E165    Grants Receivable                               1585    12   NR     +
E166    Receivables Due From Officers, etc              1597    12   NR     +
E167    Other Notes & Loans Receivable                  1609    12   NR     +
E168    Inventories Col A                               1621    12   NR     +
E169    Inventories Col B                               1633    12   NR     +
E170    Prepaid Expenses                                1645    12   NR     +
E171    Investments-Securities-Col A                    1657    12   NR     +
E172    Investments-Securities-Col B                    1669    12   NR     +
E173    Investments-L&, Buildings & Equipment           1681    12   NR     +
E174    Investments-Other                               1693    12   NR     +
E175    L&, Building & Equip.                           1705    12   NR     +
E176    Other Assets                                    1717    12   NR     +
E177    Total Assets-Col A                              1729    12   NR     +
E178    Total Assets-Col B                              1741    12   NR     +
E179    Accounts Payable                                1753    12   NR     +
E180    Grants Payable                                  1765    12   NR     +
E181    Deferred Revenue                                1777    12   NR     +
E182    Loans From Officers, Directors, etc.            1789    12   NR     +
E214    Tax-exempt bond liabilities                     1801    12   NR     +
E183    Mortgages & Other Notes Payable                 1813    12   NR     +
E184    Other Liabilities                               1825    12   NR     +
E185    Total Liabilities-Col A                         1837    12   NR     +
E186    Total Liabilities-Col B                         1849    12   NR     +
E194    Total Fund Balances or Net Worth-Col A          1861    12   NR   +/-
E195    Total Fund Balances or Net Worth-Col B          1873    12   NR   +/-
E196    Total Fund Balances                             1885    12   NR   +/-
E330    Prt IV-A, Tot revenue, gains, other support     1897    12   NR   +/-
E331    Prt IV-A, Net unrealized gains or investmnt     1909    12   NR   +/-
E332    Prt IV-A, Donated services, use facilities      1921    12   NR   +/-
E333    Prt IV-A, Recoveries of prior year grants       1933    12   NR   +/-
E334    Prt IV-A, Other amts not on line 12             1945    12   NR   +/-
E335    Prt IV-A, Tot revenue not on line 12            1957    12   NR   +/-
E336    Prt IV-A, Line a minus b                        1969    12   NR   +/-
E337    Prt IV-A, Investment expenses                   1981    12   NR   +/-
E338    Prt IV-A, Other amts included on line 12        1993    12   NR   +/-
E339    Prt IV-A, Revenue on line 12 but not a          2005    12   NR   +/-
E340    Prt IV-A, Total revenue per line 12             2017    12   NR   +/-
E350    Prt IV-B, Total expenses per statements         2029    12   NR   +/-
E351    Prt IV-B, Donated services                      2041    12   NR   +/-
E352    Prt IV-B, Prior-year adjustments                2053    12   NR   +/-
E353    Prt IV-B, Losses reported on line 20            2065    12   NR   +/-
E354    Prt IV-B, Other amts not on line 17             2077    12   NR   +/-
E355    Prt IV-B, Total expenses not on line 17         2089    12   NR   +/-
E356    Prt IV-B, Line a minus line b                   2101    12   NR   +/-
E357    Prt IV-B, Investment expenses                   2113    12   NR   +/-
E358    Prt IV-B, Other amt included on line 17         2125    12   NR   +/-
E359    Prt IV-B, Expenses on line 17 but not a         2137    12   NR   +/-
E360    Prt IV-B, Total expenses per line 17            2149    12   NR   +/-
E201    Number of uncompensated officers etc            2161     3   NR
E205    Political expenditures                          2164    12   NR     +
E206    Was form 1120-POL filed                         2176     1    A
E202    Were all dues nondedeductible by members        2177     1    A       @
E203    Lobbying expenditures of $2,000 or less         2178     1    A       @
E204    Dues, assessments, etc from members             2179    12   NR     + @
E207    Sect 162(e) tax elected                         2191    12   NR     + @
E208    Nondeductible amt section 6033(e) tax           2203    12   NR     + @
E211    Taxable amt lobbying & political expendit       2215    12   NR     + @
E212    Section 6033 (e) tax elected                    2227     1    A       @
E213    Tax added to nondeductible dues                 2228     1    A       @
E209    Initiation fees & cap contributions             2229    12   NR     + %
E210    Gross recpts, pub use of facilities             2241    12   NR     + %
E218    Section 4958 excess benefit?                    2253     1    A       *
E219    Tax paid under section 4958                     2254    12   NR     + *
E220    Amt of 4958 tax reimbursed by organization      2266    12   NR     + *
E305    Number of employees                             2278     5   NR     +
NTEE1   NTEE code                                       2283     4    A
E400    Status code                                     2287     1    A
P601    Program service (a) Business code-Col A         2288     4   NR
P602    Program  service (a) amt-Col B                  2292    12   NR   +/-
P603    Program service (a) Exclusion code-Col C        2304     2   NR
P604    Program  service (a) amt-Col D                  2306    12   NR   +/-
P605    Program  service (a) amt-Col E                  2318    12   NR   +/-
P611    Program service (b) Business code-Col A         2330     4   NR
P612    Program  service (b) amt-Col B                  2334    12   NR   +/-
P613    Program service (b) Exclusion code-Col C        2346     2   NR
P614    Program  service (b) amt-Col D                  2348    12   NR   +/-
P615    Program  service (b) amt-Col E                  2360    12   NR   +/-
P621    Program service (c) Business code-Col A         2372     4   NR
P622    Program  service (c) amt-Col B                  2376    12   NR   +/-
P623    Program service (c) Exclusion code-Col C        2388     2   NR
P624    Program  service (c) amt-Col D                  2390    12   NR   +/-
P625    Program  service (c) amt-Col E                  2402    12   NR   +/-
P631    Program service (d) Business code-Col A         2414     4   NR
P632    Program  service (d) amt-Col B                  2418    12   NR   +/-
P633    Program service (d) Exclusion code-Col C        2430     2   NR
P634    Program  service (d) amt-Col D                  2432    12   NR   +/-
P635    Program  service (d) amt-Col E                  2444    12   NR   +/-
P641    Program service (e) Business code-Col A         2456     4   NR
P642    Program service (e) amt-Col B                   2460    12   NR   +/-
P643    Program service (e) Exclusion code-Col C        2472     2   NR
P644    Program  service (e) amt-Col D                  2474    12   NR   +/-
P645    Program  service (e) amt-Col E                  2486    12   NR   +/-
P651    Program  service (f)Business code-Col A         2498     4   NR
P652    Program  service (f) amt-Col B                  2502    12   NR   +/-
P653    Program service (f) Exclusion code-Col C        2514     2   NR
P654    Program service (f) amt-Col D                   2516    12   NR   +/-
P655    Program service (f) amt-Col E                   2528    12   NR   +/-
P661    Program service (g) Business code-Col A         2540     4   NR
P662    Program  service (g) amt-Col B                  2544    12   NR   +/-
P663    Program service (g) Exclusion code-Col C        2556     2   NR
P664    Program  service (g) amt-Col D                  2558    12   NR   +/-
P665    Program  service (g) amt-Col E                  2570    12   NR   +/-
P671    Membership Business code-Col A                  2582     4   NR
P672    Membership amt-Col B                            2586    12   NR   +/-
P673    Membership  Exclusion  code-Col C               2598     2   NR
P674    Membership amt-Col D                            2600    12   NR   +/-
P675    Membership amt-Col E                            2612    12   NR   +/-
P681    Interest Business code-Col A                    2624     4   NR
P682    Interest amt-Col B                              2628    12   NR   +/-
P683    Interest  Exclusion code-Col C                  2640     2   NR
P684    Interest amt-Col D                              2642    12   NR   +/-
P685    Interest amt-Col E                              2654    12   NR   +/-
P691    Dividends Business code-Col A                   2666     4   NR
P692    Dividends amt-Col B                             2670    12   NR   +/-
P693    Dividends  Exclusion code-Col C                 2682     2   NR
P694    Dividends amt-Col D                             2684    12   NR   +/-
P695    Dividends amt-Col E                             2696    12   NR   +/-
P701    Rental inc. (RI-DF) Business code-Col A         2708     4   NR
P702    Rental inc. (RI-DF) amt-Col B                   2712    12   NR   +/-
P703    Rental inc. (RI-DF) Exclusion code-Col C        2724     2   NR
P704    Rental inc. (RI-DF) amt-Col D                   2726    12   NR   +/-
P705    Rental inc. (RI-DF)-Col E                       2738    12   NR   +/-
P711    Rental inc. (RI-NDF) Business code-Col A        2750     4   NR
P712    Rental inc. (RI-NDF) amt-Col B                  2754    12   NR   +/-
P713    Rental inc. (RI-NDF)-Exclusion code-Col C       2766     2   NR
P714    Rental inc. (RI-NDF) amt-Col D                  2768    12   NR   +/-
P715    Rental inc. (RI-NDF) amt-Col E                  2780    12   NR   +/-
P721    Rental inc. (PP) Business code-Col A            2792     4   NR
P722    Rental inc. (PP) amt-Col B                      2796    12   NR   +/-
P723    Rental inc. (PP)- Exclusion code-Col C          2808     2   NR
P724    Rental inc. (PP) amt-Col D                      2810    12   NR   +/-
P725    Rental inc. (PP) amt-Col E                      2822    12   NR   +/-
P731    Other invest. Bus code-Col A                    2834     4   NR
P732    Other invest. amt-Col B                         2838    12   NR   +/-
P733    Other invest.  Exclusion code-Col C             2850     2   NR
P734    Other invest. amt-Col D                         2852    12   NR   +/-
P735    Other invest. amt-Col E                         2864    12   NR   +/-
P741    Gain(loss) SOA Business code-Col A              2876     4   NR
P742    Gain(loss) SOA amt-Col B                        2880    12   NR   +/-
P743    Gain(loss) SOA  Exclusion code-Col C            2892     2   NR
P744    Gain(loss) SOA amt-Col D                        2894    12   NR   +/-
P745    Gain(loss) SOA amt-Col E                        2906    12   NR   +/-
P751    Special Events Business code-Col A              2918     4   NR
P752    Special Events amt-Col B                        2922    12   NR   +/-
P753    Special Events  Exclusion code Col C            2934     2   NR
P754    Special Events amt-Col D                        2936    12   NR   +/-
P755    Special Events amt-Col E                        2948    12   NR   +/-
P761    Profit(loss) SOI Business code-Col A            2960     4   NR
P762    Profit(loss) SOI amt-Col B                      2964    12   NR   +/-
P763    Profit(loss) SOI  Exclusion Code Col C          2976     2   NR
P764    Profit(loss) SOI amt Col D                      2978    12   NR   +/-
P765    Profit(loss) SOI amt Col E                      2990    12   NR   +/-
P771    Sum a-e Business code-Col A                     3002     4   NR
P772    Sum a-e amt-Col B                               3006    12   NR   +/-
P773    Sum a-e  Exclusion code-Col C                   3018     2   NR
P774    Sum a-e amt-Col D                               3020    12   NR   +/-
P775    Sum a-e amt-Col E                               3032    12   NR   +/-
P782    Subtotal amt-Col B                              3044    12   NR   +/-
P784    Subtotal amt-Col D                              3056    12   NR   +/-
P785    Subtotal amt-Col E                              3068    12   NR   +/-
P792    Adjustment field-Col B                          3080    12   NR   +/-
P794    Adjustment field-Col D                          3092    12   NR   +/-
P795    Adjustment field-Col E                          3104    12   NR   +/-
P800    Number of taxable subsidiaries                  3116     2   NR
P801    Subsidiary EIN (a)                              3118     9    N
P802    Percentage of Ownership (a)                     3127     3   NR   +/-
P803    Total inc. (a)                                  3130    12   NR   +/-
P804    End-of-year Assets (a)                          3142    12   NR   +/-
P805    Subsidiary EIN (b)                              3154     9    N
P806    Percentage of Ownership (b)                     3163     3   NR   +/-
P807    Total inc. (b)                                  3166    12   NR   +/-
P808    End-of-year Assets (b)                          3178    12   NR   +/-
P809    Subsidiary EIN (c)                              3190     9    N
P810    Percentage of Ownership (c)                     3199     3   NR   +/-
P811    Total inc. (c)                                  3202    12   NR   +/-
P812    End-of-year Assets (c)                          3214    12   NR   +/-
P813    Subsidiary EIN (d)                              3226     9    N
P814    Percentage of Ownership (d)                     3235     3   NR   +/-
P815    Total inc. (d)                                  3238    12   NR   +/-
P816    End-of-year Assets (d)                          3250    12   NR   +/-
C997    Sample Count                                    3262     6    N
C998    Population Count                                3268     6    N
C999    Weight                                          3274     6    N
C1001   Editor code (left justified)                    3280     5    A
C1005   Return Year                                     3285     2    N
E1006   SCPL                                            3287    12    N
E1007   Generated Sample code                           3299     2    N
CmpCt   Compensation Table counter                      3301     3   NR

* Element present on the (c) (4)-(9) file but will be 0 when the subsection code
  is (c)(5)-(9)
@ Element present on the (c) (4)-(9) file but will be 0 when the subsection code
  is (c)(7)-(9)
% Element present on the (c) (4)-(9) file but will be 0 when the subsection code
  is not (c)(7)

A=Alpha-numeric character field
N=Character field containing only numeric values
NR=Numeric field, typically money amount
