Form 990 File Record Element Specifications (Sub-Tables):

Part V Subordinate Table (multiple rows per SCPL)
Record Size = 52 Characters (including a 1 character carriage return)

Element Element                                Begin Chrctr
Code    Name                                  Chrctr Length  Data

V1006   SCPL                                       1     12     N
VROW    Row number                                13      3     N
V001    Compensation                              16     12    NR
V002    Contributions to employee benefit plans   28     12    NR
V003    Expense account & other allowances        40     12    NR


Line 93e Subordinate Table (multiple rows per SCPL)
Record Size = 58 Characters (including a 1 character carriage return)

Element Element                                Begin Chrctr
Code    Name                                  Chrctr Length  Data

F1006   SCPL                                       1     12     N
FROW    Row number                                13      3     N
F641    Unrelated business activity code          16      4     N
F642    Unrelated business income                 20     12    NR
F643    Exlusion code                             32      2     N
F644    Excluded income                           34     12    NR
F645    Related or exempt function income         46     12    NR


