                   1997 Form 990-PF Private Foundation Study
                   990PF Master File Record Element Specifications
                              TABLE 1

Record Size 2353 - Oracle Database File

Element Return     Element                       Beg.   Field  Data Field
number  reference  description                   char.  size   type*sign**

E002    EIN        Employer ID No.               1      9      N
E003    NAME       Name of Organization          10     60     A/N
E004    STATE      State                         70     2      A
E007    SCPL       S.C./Cycle/Page/L.C.          72     12     N
E008    SAMPCD     Selection Sheet Sample Code   84     2      N
E011    ACCPER     Accounting Period             86     4      N
E013    FRGNCD     Foreign Organization Code     90     1      A
E014    TYPE       Type of Fdn. Code             91     1      A
E015    COND       Condition Code                92     1      A
E017    B1A        507(B)1(A) Termination        93     1      A
E018    B1B        507(B)1(B) Termination        94     1      A
E019    CD4940     Section 4940 Code             95     1      A
E020    VII4A      Part VII Question 4(A)        96     1      A
E021    VII5       Part VII Question 5           97     1      A
E022    VII9       Part VII Question 9           98     1      A
E023    OPERCD     Part XV Op. Fdn. Code         99     1      A
E024    PG1FMV     Fair Market Value of Assets   100    12     NR
E025    I1         Cont., Gifts, Grants, Etc.    112    12     NR
E026    I3         Interest                      124    12     NR
E027    I4         Dividends                     136    12     NR
E028    I5         Gross Rents                   148    12     NR
E029    I6         Net Gain (Loss) from Sale of A160    12     NR   +/-
E030    I10        Gross Profit (Loss) from Bus. 172    12     NR   +/-
E031    I11        Other Income (Loss)           184    12     NR   +/-
E032    I12        Total Income (Loss) Col. A    196    12     NR   +/-
E033    I13A       Compensation of Officers-Col. 208    12     NR
E034    I14A       Other Salaries and Wages-Col. 220    12     NR
E035    I15A       Pension Plans-Col. A          232    12     NR
E036    I16AA      Legal Fees-Col. A             244    12     NR
E037    I16BA      Accounting Fees-Col. A        256    12     NR
E038    I16CA      Other Professional Fees-Col. A268    12     NR
E039    I17A       Interest-Col. A               280    12     NR
E040    I18A       Taxes-Col. A                  292    12     NR
E041    I19A       Depreciation & Depletion      304    12     NR
E042    I20A       Occupancy-Col. A              316    12     NR
E043    I21A       Travel, Confs., Mtgs.-Col. A  328    12     NR
E044    I22A       Printing and Publications-Col.340    12     NR
E045    I23A       Other Expenses-Col. A         352    12     NR
E046    I25A       Contributions, Gifts, Grants-C364    12     NR
E047    I26A       Total Expenses-Col. A         376    12     NR
E048    I27AA      Excess Revenue Over Expenses  388    12     NR   +/-
E049    I12B       Total Income (Loss) Col. B    400    12     NR   +/-
E050    I26B       Total Expenses-Col. B         412    12     NR
E051    I27BB      Net Investment Income         424    12     NR
E052    I13D       Compensation of Officers-Col. 436    12     NR
E053    I14D       Other Salaries and Wages-Col. 448    12     NR
E054    I15D       Pension Plans-Col. D          460    12     NR
E055    I16AD      Legal Fees-Col. D             472    12     NR
E056    I16BD      Accounting Fees-Col. A        484    12     NR
E057    I16CD      Other Professional Fees-Col. A496    12     NR
E058    I17D       Interest-Col. D               508    12     NR
E059    I18D       Taxes-Col. D                  520    12     NR
E060    I20D       Occupancy-Col. D              532    12     NR
E061    I21D       Travel, Confs., Mtgs.-Col. A  544    12     NR
E062    I22D       Printing and Publications-Col.556    12     NR
E063    I23D       Other Expenses-Col. D         568    12     NR
E064    I25D       Contributions, Gifts,Grants-Co580    12     NR
E065    I26D       Total Expenses-Col. D         592    12     NR
E066    II10aA     Investments-Gov't obligat.-Col604    12     NR
E067    II16A      Total Assets-Col. A           616    12     NR
E068    II23A      Total Liabilities-Col. A      628    12     NR
E069    II31A      Total Fund Bal./Net Worth-Col.640    12     NR   +/-
E070    II1B       Cash-Col. B                   652    12     NR   +/-
E071    II2B       Savings-Col. B                664    12     NR
E072    II3B       Accounts Receivable-Col. B    676    12     NR   +/-
E073    II4B       Pledges Receivable-Col. B     688    12     NR   +/-
E074    II5B       Grants Receivable-Col. B      700    12     NR
E075    II6B       Receivables Due from Officers-712    12     NR
E076    II7B       Other Notes & Loans Recvble.-C724    12     NR   +/-
E077    II8B       Inventories-Col. B            736    12     NR
E078    II9B       Prepaid Expenses-Col. B       748    12     NR
E079    II10aB     Investments-Gov't obligat.-Col760    12     NR
E080    II11B      Invest.-Land, Bldgs, & Equip.-772    12     NR
E081    II12B      Investments-Mortgage Loans-Col784    12     NR
E082    II13B      Investments-Other-Col. B      796    12     NR
E083    II14B      Land, Bldgs, and Equipment-Col808    12     NR
E084    II15B      Other Assets-Col. B           820    12     NR
E085    II16B      Total Assets-Col. B           832    12     NR
E086    II23B      Total Liabilities-Col. B      844    12     NR
E087    II31B      Total Fund bal./Net Worth-Col.856    12     NR   +/-
E088    II1C       Cash-Col. C                   868    12     NR   +/-
E089    II2C       Savings-Col. C                880    12     NR
E090    II3C       Accounts Receivable-Col. C    892    12     NR   +/-
E091    II4C       Pledges Receivable-Col. C     904    12     NR   +/-
E092    II5C       Grants Receivable-Col. C      916    12     NR
E093    II6C       Recvbls. Due From Ofcrs., Etc.928    12     NR
E094    II7C       Other Notes & Loans Recvble.-C940    12     NR   +/-
E095    II8C       Inventories-Col. C            952    12     NR
E096    II9C       Prepaid Expenses-Col. C       964    12     NR
E097    II10aC     Investments-Gov't obligations-976    12     NR
E098    II11C      Invest.-Land, Bldgs., Equip.-C988    12     NR
E099    II12C      Investments-Mortgage Loans-Col1000   12     NR
E100    II13C      Investments-Other-Col. C      1012   12     NR
E101    II14C      Land, Bldgs., Equip.-Col. C   1024   12     NR
E102    II15C      Other Assets-Col. C           1036   12     NR
E103    II16C      Total Assets-Col. C           1048   12     NR
E104    III3       Other Net Worth Increases     1060   12     NR
E105    III5       Net Worth Decreases           1072   12     NR
E106    V3         Average Payout Ratio          1084   12     DL
E107    V4         Net Investment Assets (Part V)1096   12     NR
E108    V5         Multiply Line 4 by Line 3     1108   12     NR
E109    VI5        Tax on Investment Income      1120   12     NR
E110    IX5        Line 3 Minus Line 4           1132   12     NR
E111    IX6        5% of Line 5                  1144   12     NR
E112    X2A        Tax on Investment Income      1156   12     NR
E113    X2B        Income Tax Under Subtitle 4   1168   12     NR
E114    X4A        Recoveries                    1180   12     NR
E115    X4B        Trust Income Distributions    1192   12     NR
E116    X6         Deductions from Distributable 1204   12     NR
E117    X7         Distributable Amount as Adjust1216   12     NR
E134    XIII1A     Expenses, Contributions, Gifts1228   12     NR
E135    XIII1B     Program Related Investments   1240   12     NR
E136    XIII2      Amount Paid To Acquire Assets 1252   12     NR
E137    XIII3A     Suitability Test              1264   12     NR
E138    XIII3B     Cash Distribution Test        1276   12     NR
E140    XIII6      Total Qualifying Distributions1288   12     NR
E141    XIV3F      Prior Excess Distributions Car1300   12     NR
E142    XIV4C      Distributions Out of Corpus   1312   12     NR
E143    XIV4E      Remaining Amount Distributed  1324   12     NR
E144    XIV5D      Excess Dist. Carryover Applied1336   12     NR
E145    XIV6A      Total Net Corpus              1348   12     NR
E146    XIV7       Amts. Treated As Distributions1360   12     NR
E147    XIV8       Excess Dist. Carryover From 191372   12     NR
E148    XIV9       Excess Dist. Carryover to 19981384   12     NR
E149    XIV1       Distributable Amount          1396   12     NR
E150    XIV4D      Qualifying Distributions Appli1408   12     NR
E151    XIV6F      Undistributed Income          1420   12     NR
E162    STATUS     Status Code                   1432   1      A    G
E166    E166       Generated Sample Code         1433   2      N    G
E167    I7B        Capital Gain Net Income (Part 1435   12     NR
E168    IV2        Capital Gain Net Income (Part 1447   12     NR   +/-
E169    VII        Part VII, Question 11a        1459   1      A
E170    VII        Part VII, Question 12b        1460   1      A
E171    ACCTMTHD   Accounting Method             1461   1      A
E172    II10bA     Investments-Corp. Stock-Col. A1462   12     NR
E173    II10cA     Investments-Corp. Bonds-Col. A1474   12     NR
E174    II10bB     Investments-Corp. Stock-Col. B1486   12     NR
E175    II10cB     Investments-Corp. Bonds-Col. B1498   12     NR
E176    II10bC     Investments-Corp. Stock-Col. C1510   12     NR
E177    II10cC     Investments-Corp. Bonds-Col. C1522   12     NR
E178    XIV4B      Applied to Undist. Inc.-Prior 1534   12     NR
E179    XIV4A      Applied to Undist. Inc.-Previo1546   12     NR
E180    XVIIIA     Part XVIIIA Filled out?       1558   1      A
E181    XVIII3A    Interest-Business Code-Col. A 1559   4      NR
E182    XVIII3B    Interest-Amount-Col. B        1563   12     NR
E183    XVIII3C    Interest-Exclusion Code-Col. C1575   2      NR
E184    XVIII3D    Interest-Amount-Col. D        1577   12     NR
E185    XVIII3E    Interest-Rel/Exempt Func.Inc.-1589   12     NR
E186    XVIII4A    Dividends-Business Code-Col. A1601   4      NR
E187    XVIII4B    Dividends-Amount-Col. B       1605   12     NR
E188    XVIII4C    Dividends-Exclusion Code-Col. 1617   2      NR
E189    XVIII4D    Dividends-Amount-Col. D       1619   12     NR
E190    XVIII4E    Dividends-Rel/Exmpt Func.Inc.-1631   12     NR
E191    XVIII5aA   Rental Inc.(RE-DF)-Bus. Code-C1643   4      NR
E192    XVIII5aB   Rental Inc.(RE-DF)-Amount-Col.1647   12     NR   +/-
E193    XVIII5aC   Rental Inc.(RE-DF)-Exc. Code-C1659   2      NR
E194    XVIII5aD   Rental Inc.(RE-DF)-Amount-Col.1661   12     NR   +/-
E195    XVIII5aE   Rtl.Inc.(RE-DF)-Rel/Exm. Inc.-1673   12     NR   +/-
E196    XVIII5bA   Rental Inc.(RE-NDF)-Bus.Code-C1685   4      NR
E197    XVIII5bB   Rental Inc.(RE-NDF)-Amount-Col1689   12     NR   +/-
E198    XVIII5bC   Rental Inc.(RE-NDF)-Excl.Code-1701   2      NR
E199    XVIII5bD   Rental Inc.(RE-NDF)-Amount-Col1703   12     NR   +/-
E200    XVIII5bE   Rtl.Inc.(RE-NDF)-Rel/Exm.Inc.-1715   12     NR   +/-
E201    XVIII6A    Rental Inc. (PP)-Bus. Code-Col1727   4      NR
E202    XVIII6B    Rental Inc.(PP)-Amount-Col. B 1731   12     NR   +/-
E203    XVIII6C    Rental Inc.(PP)-Excl. Code-Col1743   2      NR
E204    XVIII6D    Rental Inc.(PP)-Amount-Col. D 1745   12     NR   +/-
E205    XVIII6E    Rental Inc.(PP)-Rel/Exm.Inc.-C1757   12     NR   +/-
E206    XVIII8A    Net Gain(Loss)-SOA-Bus. Code-C1769   4      NR
E207    XVIII8B    Net Gain(Loss)-SOA-Amount-Col.1773   12     NR   +/-
E208    XVIII8C    Net Gain(Loss)-SOA-Excl. Code-1785   2      NR
E209    XVIII8D    Net Gain(Loss)-SOA-Amount-Col.1787   12     NR   +/-
E210    XVIII8E    NetGain(Loss)-SOA-Rel/Exm.Inc.1799   12     NR   +/-
E211    XVIII10A   Gross Prof(Loss)-SOI-Bus. Code1811   4      NR
E212    XVIII10B   Gross Prof(Loss)-SOI-Amount-Co1815   12     NR   +/-
E213    XVIII10C   GrossPrft.(Loss)-SOI-Excl.Code1827   2      NR
E214    XVIII10D   Gross Prof(Loss)-SOI-Amount-Co1829   12     NR   +/-
E215    XVIII10E   Gr.Prft(Loss)-SOI-Rel/Exm.Inc-1841   12     NR   +/-
E216    XVIII11A   Sum--lines 1,2,7,9,11-Bus.Code1853   4      NR
E217    XVIII11B   Sum--lines 1,2,7,9,11-Amount-C1857   12     NR   +/-
E218    XVIII12B   Subtotal-Amount-Col. B        1869   12     NR   +/-
E219    XVIII11C   Sum--lines 1,2,7,9,11-Exc.Code1881   2      NR
E220    XVIII11D   Sum--lines 1,2,7,9,11-Amount-C1883   12     NR   +/-
E221    XVIII12D   Subtotal-Amount-Col. D        1895   12     NR   +/-
E222    XVIII11E   Sum-lines 1,2,7,9,11-Rl/Exm.In1907   12     NR   +/-
E223    XVIII12E   Subtotal-Rel/Exmpt. Func. Inc.1919   12     NR   +/-
E224    XIX1       Info Re:Trsfrs/Trnsacts 1a-c "1931   1      A
E225    XIX2       Info Re:Trsfrs/Trnsacts 2a "Ye1932   1      A
E226    XIII2A     Enter Amount...               1933   12     NR
E227    XIII6E     Undistributed Income for Prior1945   12     NR
E228    VIII1      No. of Uncomp Officers,Directo1957   3      NR
E229    VIII21b    Average Hours Per Week-Emp1   1960   2      NR
E230    VIII21c    Contrib.to Employee Benefit Pl1962   12     NR
E231    VIII21d    Expense Account/Other Allowanc1974   12     NR
E232    VIII21e    Compensation-Emp1             1986   12     NR
E233    VIII22b    Average Hours Per Week-Emp2   1998   2      NR
E234    VIII22c    Contrib.to Employee Benefit Pl2000   12     NR
E235    VIII22d    Expense Account/Other Allowanc2012   12     NR
E236    VIII22e    Compensation-Emp2             2024   12     NR
E237    VIII23b    Average Hours Per Week-Emp3   2036   2      NR
E238    VIII23c    Contrib.to Employee Benefit Pl2038   12     NR
E239    VIII23d    Expense Account/Other Allowanc2050   12     NR
E240    VIII23e    Compensation-Emp3             2062   12     NR
E241    VIII24b    Average Hours Per Week-Emp4   2074   2      NR
E242    VIII24c    Contrib.to Employee Benefit Pl2076   12     NR
E243    VIII24d    Expense Account/Other Allowanc2088   12     NR
E244    VIII24e    Compensation-Emp4             2100   12     NR
E245    VIII25b    Average Hours Per Week-Emp5   2112   2      NR
E246    VIII25c    Contrib.to Employee Benefit Pl2114   12     NR
E247    VIII25d    Expense Account/Other Allowanc2126   12     NR
E248    VIII25e    Compensation-Emp5             2138   12     NR
E249    VIII2T     Total No of Other Emp Paid >$52150   3      NR
E800    XVIIIAjB   Adjustment field-Col. B       2153   12     NR   +/-
E801    XVIIIAjD   Adjustment field-Col. D       2165   12     NR   +/-
E802    XVIIIAjE   Adjustment field-Col. E       2177   12     NR   +/-
E803    IIIAdj     Adjustment field-margin       2189   12     NR   +/-
E902    COMMENTS   Comments on Edit of Return    2201   120    A
E996    E996       Document Locator Number       2321   14     N
E997    E997       Population Count              2335   5      N
E998    E998       Sample Count                  2340   4      N
E999    E999       Weight                        2344   6,2    DL
VCOUNT  VCOUNT     Count of related records in Ta2350   3

 * A = alpha; A/N = alphanumeric;  D= date;  DL = decimal, left justified; N = numeric; NR = numeric, right justified.
** G = computer generated.  Fields not marked "+/-" are positive-only fields.

                   1997 Form 990-PF Private Foundation Study
                   990PF Master File Record Element Specifications
                              TABLE 2

Record Size 54 - Oracle Database File

Element Return     Element                       Beg.   Field  Data Field
number  reference  description                   char.  size   type*sign**

V007    SCPL       S.C./Cycle/Page/L.C.          1      12     N
VROW    Rowid      Row Identification Number     13     3      N
V001    VIII1b-1   Average Hours Per Week        16     2      NR
V002    VIII1c-1   Contrib.to Empl Benefit Plns/D18     12     NR
V003    VIII1d-1   Expense Account/Other Allowanc30     12     NR
V004    VIII1e-1   Compensation                  42     12     NR

NOTE:   Table 2 provides as many lines as are necessary for each return.

Element V007 from Table 2 links with element E007 from Table 1 (above)







