Analyzing Poor People’s Community-Based Organizations Using IRS-990 Forms

1. Analyzing Poor People’s Community-Based Organizations Using IRS-990 Forms Edward T. Walker Department of Sociology University of Vermont • Introduction • Despite much of the scholarly and public dialogue regarding declining civic engagement, poor people’s organizations remain quite active in communities across the U.S. • As many government services are outsourced to public sector organizations, such groups become increasingly significant • How do such groups promote civic engagement, and how effective are they? How have such groups adapted their practices in light of changing relations between the private and public sectors in recent decades? • Research Agenda • The data contained in the IRS-990 forms will, in combination with the survey data, allow for the investigation of questions such as… • The effect of changes in funding sources and amounts upon a group’s tactical repertoire • How government funding does or does not influence the political activities of CBOs • How organizations negotiate a balance between service provision and advocacy • How multiracial and often inter-faith organizations manage issues of difference • Applying Automated Coding • The most recent IRS-990 forms for all surviving CBOs have been located • Coder labor without any automated text coding would require > 100 hours of labor • However, many 990s have text that can be copy-and-pasted, rather than merely scanned images requiring direct data entry • The automated coding of the IRS-990 forms would allow much more time for analysis! • IRS FORM 990 • Required of nearly all recognized tax-exempt groups with receipts “normally” over $25,000 • All IRS-990 forms are available as free PDFs at foundationcenter.org • Forms include information on revenue, expenses, assets, activities and program services, funding sources, lobbying, staff and board compensation, and more