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Total assetsTotal expenses%Excess of revenue over expenses (net)ItemLand and buildings (net) Other assets Total liabilities Total revenue !Contributions, gifts, and grants Program service revenue Investment income (loss) !Gain (loss) from sales of assets Gross amount from sales &Cost or other basis and sales expense 1Net income (loss), special events and activities Gross revenue Direct expenses *Gross profit (loss), sales of inventories )Gross sales minus returns and allowances Cost of goods sold Other revenue (loss) Grants paid Benefits paid to or for members Salaries and compensation Professional fees Occupancy, rent, and utilities $Printing, publications, and postage Other expenses Number of returnsCash, savings, and investments Net assetsInternal Revenue Code Section 501(c)(4) 501(c)(5) 501(c)(6) 501(c)(7) 501(c)(8)d[1] Excludes private foundations, most churches, and certain other types of religious organizations.W[All figures are estimates based on samples--money amounts are in thousands of dollars] 501(c)(3) [1]NOTES: Organizations with end-of-year total assets under $250,000 and gross receipts under $100,000 could elect to file Forms 990-EZ rather than Forms 990. Data exclude most organizations with receipts less than $25,000. Detail may not add to totals because of rounding. o*Estimate(s) should be used with caution because of the small number of sample returns on which they are based. 501(c)(9)6Source: ibet, Statistics of Income Division, July 2010.kTable 4. 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