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Product update: Alternative assets, liabilities, and securities

Published Nov. 5, 2014

Get better visibility into the non-traditional financials of organizations

You can now search, analyze, and view the breakdown of other types of financials in the Form 990, Schedule D, Parts VII-X. This includes the following fields:

  • Investments -- Other Securities
  • Investments -- Program Related
  • Other Assets
  • Other Liabilities

For each of these fields, you can search either the field in its entirety (types -- e.g., "service charges") or keywords contained within the field (keywords -- e.g., "tuition"). Here are the specific field names:

  • Investments, other securities, keywords
  • Investments, other securities, types
  • Investments, program-related, keywords
  • Investments, program-related, types
  • Other asset, keywords
  • Other asset, types
  • Other liabilities, keywords
  • Other liabilities, types

All of these fields are "fill-in-the-blank" fields, meaning there isn't any standard text or description that organizations write in. Cause IQ does do two layers of initial cleaning -- spacing correction and spelling correction -- before we publish information on these fields, but there still may be non-standard results that you see.

See the IRS Form 990 Schedule D instructions for specific details on the form. Here are the official IRS definitions of Other Securities and Program-Related Investments:

Other securities to be reported in this part include closely held stock. They also include (1) publicly-traded stock for which the organization holds 5% or more of the outstanding shares of the same class, and (2) publicly-traded stock in a corporation that comprised more than 5% of the organization's total assets at the end of the tax year. List each separate class of publicly-traded stock held by the organization that meets either of these 5% ownership tests. Do not include program-related investments.

Program-related investments are investments made primarily to accomplish the organization's exempt purposes rather than to produce income. Examples of program-related investments include student loans and notes receivable from other exempt organizations that obtained the funds to pursue the filing organization's exempt function.