{"boards":[{"slug":"top-paid","title":"Highest-paid people","subtitle":"The Corner Office","definition":"The largest total compensation reported for one person on one filing, per person per tax year.","formula":"Total = reportable pay from the organization + reportable pay from related organizations + other compensation (Form 990 Part VII; 990-EZ Part IV; 990-PF Part VIII). One row per person per tax year: their largest single filing. Floor $250,000. Institutions (banks acting as trustee, entries titled institutional or corporate trustee) and group-return placeholder rows excluded. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Pay from related organizations is reported on each related organization's filing too, so a person's figures can appear more than once across filings."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":950627,"refreshed_at":"2026-10-17T20:35:34.476948+00:00","url":"https://furp.org/boards/top-paid","csv":"https://furp.org/boards/top-paid.csv"},{"slug":"event-spending","title":"Most spent on fundraising events","subtitle":"Galas, parties and soirees","definition":"Direct expenses of fundraising events, per organization and tax year, highest first.","formula":"Organization-years with an itemized Schedule G event whose description has a party-style word (gala, ball, soiree, party, dinner, luncheon, reception, benefit, auction, banquet and similar). Direct expenses = Form 990 Part VIII line 8b (990-EZ line 6c). One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":40175,"refreshed_at":"2026-10-18T16:06:30.834211+00:00","url":"https://furp.org/boards/event-spending","csv":"https://furp.org/boards/event-spending.csv"},{"slug":"event-cost-per-dollar","title":"Cost per $1 of receipts: fundraising events","subtitle":"The Pricey Ticket","definition":"What each dollar taken in at the events cost to bring in.","formula":"Organization-years with an itemized Schedule G event whose description has a party-style word (gala, ball, soiree, party, dinner, luncheon, reception, benefit, auction, banquet and similar). Cost = direct expenses (8b, or derived) / gross receipts from all events (Schedule G Part II line 1, column d, which includes donations made at the events). Gross receipts of at least $100,000. One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["A cost near or above $1 means the events took in about what they cost. Some events exist to thank donors or recruit volunteers, not to raise money.","Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":34683,"refreshed_at":"2026-10-18T16:06:51.390586+00:00","url":"https://furp.org/boards/event-cost-per-dollar","csv":"https://furp.org/boards/event-cost-per-dollar.csv"},{"slug":"biggest-events","title":"Biggest single fundraising events","subtitle":"The Main Event","definition":"Single events with the highest direct costs, named as the organization described them.","formula":"Events whose description has a party-style word. Direct costs of one event = cash and noncash prizes + rent and facility + food and beverages + entertainment + other direct expenses (Schedule G Part II columns a and b, the two largest events). One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Schedule G names only each organization's two largest events by gross receipts, so a smaller event with high costs can be missing.","Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":44530,"refreshed_at":"2026-10-18T16:07:07.060690+00:00","url":"https://furp.org/boards/biggest-events","csv":"https://furp.org/boards/biggest-events.csv"},{"slug":"event-food-drink","title":"Food, drink and entertainment: fundraising events","subtitle":"Open Bar","definition":"The largest combined spending on food, beverages and entertainment at the events.","formula":"Organization-years with an itemized Schedule G event whose description has a party-style word (gala, ball, soiree, party, dinner, luncheon, reception, benefit, auction, banquet and similar). Food and beverages + entertainment, all events combined (Schedule G Part II lines 6 and 7, column d). A blank line shows as Not reported and adds nothing. One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Food and entertainment are often what a ticket buys: guests pay for dinner and a show, and the organization reports what they cost.","Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2009 to 2025, e-filed returns only","rows":28014,"refreshed_at":"2026-10-18T16:07:15.722149+00:00","url":"https://furp.org/boards/event-food-drink","csv":"https://furp.org/boards/event-food-drink.csv"},{"slug":"event-net","title":"Lowest net: fundraising events","subtitle":"In the Red","definition":"Event net as the return reports it, lowest first.","formula":"Organization-years with an itemized Schedule G event whose description has a party-style word (gala, ball, soiree, party, dinner, luncheon, reception, benefit, auction, banquet and similar). Net = Part VIII line 8c (990-EZ line 6d), or Schedule G line 11, exactly as reported; only negative values. Returns that leave net blank are left out. One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":21088,"refreshed_at":"2026-10-18T16:07:30.708090+00:00","url":"https://furp.org/boards/event-net","csv":"https://furp.org/boards/event-net.csv"},{"slug":"beyond-spending","title":"Most spent on fundraising events beyond the mission","subtitle":"The Side Show","definition":"Direct expenses of fundraising events beyond the mission, per organization and tax year, highest first.","formula":"Organization-years with fundraising events, except where every itemized event is the charity's own program (for example a marathon run by a running club). Events the form doesn't itemize count as fundraising events. Direct expenses = Form 990 Part VIII line 8b (990-EZ line 6c). One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":91754,"refreshed_at":"2026-10-18T16:07:36.462275+00:00","url":"https://furp.org/boards/beyond-spending","csv":"https://furp.org/boards/beyond-spending.csv"},{"slug":"beyond-cost-per-dollar","title":"Cost per $1 of receipts: fundraising events beyond the mission","subtitle":"Price of Admission","definition":"What each dollar taken in at the events cost to bring in.","formula":"Organization-years with fundraising events, except where every itemized event is the charity's own program (for example a marathon run by a running club). Events the form doesn't itemize count as fundraising events. Cost = direct expenses (8b, or derived) / gross receipts from all events (Schedule G Part II line 1, column d, which includes donations made at the events). Gross receipts of at least $100,000. One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["A cost near or above $1 means the events took in about what they cost. Some events exist to thank donors or recruit volunteers, not to raise money.","Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":65791,"refreshed_at":"2026-10-18T16:08:36.756392+00:00","url":"https://furp.org/boards/beyond-cost-per-dollar","csv":"https://furp.org/boards/beyond-cost-per-dollar.csv"},{"slug":"beyond-biggest","title":"Biggest single fundraising events beyond the mission","subtitle":"Center Ring","definition":"Single events with the highest direct costs, named as the organization described them.","formula":"Every itemized event that is not the charity program, including unclear calls. Direct costs of one event = cash and noncash prizes + rent and facility + food and beverages + entertainment + other direct expenses (Schedule G Part II columns a and b, the two largest events). One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Schedule G names only each organization's two largest events by gross receipts, so a smaller event with high costs can be missing.","Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":129299,"refreshed_at":"2026-10-18T16:08:56.974784+00:00","url":"https://furp.org/boards/beyond-biggest","csv":"https://furp.org/boards/beyond-biggest.csv"},{"slug":"beyond-food-drink","title":"Food, drink and entertainment: fundraising events beyond the mission","subtitle":"Concessions","definition":"The largest combined spending on food, beverages and entertainment at the events.","formula":"Organization-years with fundraising events, except where every itemized event is the charity's own program (for example a marathon run by a running club). Events the form doesn't itemize count as fundraising events. Food and beverages + entertainment, all events combined (Schedule G Part II lines 6 and 7, column d). A blank line shows as Not reported and adds nothing. One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Food and entertainment are often what a ticket buys: guests pay for dinner and a show, and the organization reports what they cost.","Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2009 to 2025, e-filed returns only","rows":56429,"refreshed_at":"2026-10-18T16:09:12.332771+00:00","url":"https://furp.org/boards/beyond-food-drink","csv":"https://furp.org/boards/beyond-food-drink.csv"},{"slug":"beyond-net","title":"Lowest net: fundraising events beyond the mission","subtitle":"Losing the Plot","definition":"Event net as the return reports it, lowest first.","formula":"Organization-years with fundraising events, except where every itemized event is the charity's own program (for example a marathon run by a running club). Events the form doesn't itemize count as fundraising events. Net = Part VIII line 8c (990-EZ line 6d), or Schedule G line 11, exactly as reported; only negative values. Returns that leave net blank are left out. One return per organization and tax year: the latest, so an amended return replaces the original. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Direct expenses are what the events themselves cost (prizes, venue, food, entertainment), not staff time or overhead.","Event types and mission calls come from fixed keyword rules applied to each event's own description and the organization's NTEE code and name (written out in docs/event-classification.md in the project's code). They label the description, not the event, and are not a judgment. Borderline calls are marked unclear."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":45468,"refreshed_at":"2026-10-18T16:09:26.817205+00:00","url":"https://furp.org/boards/beyond-net","csv":"https://furp.org/boards/beyond-net.csv"},{"slug":"daf-sponsors","title":"Donor-advised fund sponsors","subtitle":"Who Holds the Funds","definition":"Every organization whose returns say it maintains donor-advised funds, ranked by the value of those funds at year end.","formula":"Organizations with a non-superseded Form 990 or 990-EZ answering yes to \"did the organization maintain any donor advised funds\" (Part IV line 6), or reporting donor-advised funds on Schedule D Part I. One row per organization and tax year (the latest return for that year): number of funds, contributions, grants, and value at year end. Ranked by value at year end, highest first; returns that leave the value blank show Not reported and come last. All sizes, not only the launch scope.","notes":["Donors to individual donor-advised funds are not public. These filings show what the sponsor reports, not who gave.","Community foundations, national sponsors, universities and religious organizations all sponsor donor-advised funds. Some say yes to the question but leave Schedule D blank."],"coverage_window":"tax years 2009 to 2025, e-filed returns only","rows":35528,"refreshed_at":"2026-10-18T14:23:35.304731+00:00","url":"https://furp.org/boards/daf-sponsors","csv":"https://furp.org/boards/daf-sponsors.csv"},{"slug":"schools","title":"Schools","subtitle":"Report Card","definition":"Every school in the federal college directory (IPEDS), public and private, with its public payroll, faculty salary averages, affiliated nonprofits, funders, event costs and top coach.","formula":"One row per school (its latest payroll year; every year with ?all=1). Ranked by total public payroll for the year; schools with no payroll loaded rank by the total expenses on their own Form 990 (the Sort basis column says which). Affiliated nonprofit sums use EXACT links only: the school itself (the EIN IPEDS lists) and organizations named for it with only a relation word (foundation, alumni, athletic, research, hospital) in the same state. FUZZY links are counted separately.","notes":["Pay, finance and grant figures come from different sources and years; each column says which. A school with no payroll loaded and no linked 990 shows only its IPEDS data.","Only states and years with public payroll loaded are included (see the coverage list on the Data page); private universities have no state payroll.","International schools are foreign universities and business schools with US nonprofits that file 990s (matched to the Research Organization Registry; EXACT links only). They have no US payroll or IPEDS data, so those columns say Not reported; their rows rank by their own US return's expenses, or else their US affiliates' expenses. Alumni clubs and endowment entities are listed on the school page but left out of totals."],"coverage_window":"tax years 2009 to 2027, e-filed returns only","rows":9286,"refreshed_at":"2026-10-19T04:15:00.158168+00:00","url":"https://furp.org/boards/schools","csv":"https://furp.org/boards/schools.csv"},{"slug":"uni-top-paid","title":"Highest-paid public university employees","subtitle":"The Ivory Tower","definition":"The largest pay on public university payrolls, per person and year.","formula":"Pay of $150,000 or more for one person at one employer in one fiscal year, as published. One row per person by default (their best year). Pay as each state or university publishes it: some report gross pay for the year, some a base salary or budgeted salary as of a date (each row names its source). Fiscal years are the publisher's own.","notes":["Only states and years with public payroll loaded are included (see the coverage list on the Data page); private universities have no state payroll.","Names link to a person page only where the payroll person is linked to 990 records: EXACT (same full name at the institution or one of its affiliated nonprofits) or FUZZY (a middle name or initial differs). Common names are never linked."],"coverage_window":"tax years 2009 to 2027, e-filed returns only","rows":196871,"refreshed_at":"2026-10-19T04:14:03.782913+00:00","url":"https://furp.org/boards/uni-top-paid","csv":"https://furp.org/boards/uni-top-paid.csv"},{"slug":"uni-athletics","title":"Athletic department pay","subtitle":"Game Day Payroll","definition":"Pay in public university athletics: coaches, athletic directors and athletics staff.","formula":"Rows whose department says athletics or sports, or whose title is a sports coach (rules in docs/coach-classification.md) or athletic director; pay of $100,000 or more. Pay as each state or university publishes it: some report gross pay for the year, some a base salary or budgeted salary as of a date (each row names its source). Fiscal years are the publisher's own.","notes":["Only states and years with public payroll loaded are included (see the coverage list on the Data page); private universities have no state payroll.","Names link to a person page only where the payroll person is linked to 990 records: EXACT (same full name at the institution or one of its affiliated nonprofits) or FUZZY (a middle name or initial differs). Common names are never linked.","Bonuses and media or apparel deals are included only where the publisher counts them in pay; many publish base salary only."],"coverage_window":"tax years 2009 to 2027, e-filed returns only","rows":7958,"refreshed_at":"2026-10-19T04:14:16.234640+00:00","url":"https://furp.org/boards/uni-athletics","csv":"https://furp.org/boards/uni-athletics.csv"},{"slug":"coaches","title":"Coaches' pay, payroll and 990s together","subtitle":"Whistle Money","definition":"Coaches from public university payrolls and from Form 990s (private universities, athletic and booster foundations, alumni associations and other nonprofits), one row per coach.","formula":"Payroll coaches: titles classified as sports coaches. 990 coaches: Part VII and Schedule J people whose title says coach (same rules). Same person, two payers: combined only on an EXACT person link and the same year. Default: one row per person, their latest year, highest pay first.","notes":["Only states and years with public payroll loaded are included (see the coverage list on the Data page); private universities have no state payroll.","Sport and role come from the title and department words only (docs/coach-classification.md). Where no sport is named the row says Unclear."],"coverage_window":"tax years 2009 to 2027, e-filed returns only","rows":42010,"refreshed_at":"2026-10-19T04:09:40.011468+00:00","url":"https://furp.org/boards/coaches","csv":"https://furp.org/boards/coaches.csv"},{"slug":"uni-admin-faculty","title":"Administrators' pay against faculty salaries","subtitle":"Top Brass vs. Chalkboard","definition":"Median pay of administrators on a public university's payroll, against the IPEDS average faculty salary there the same year.","formula":"Ratio = median pay of payroll titles saying president, chancellor, provost, vice president, dean, chief ... officer, general counsel, athletic director, executive director or treasurer (not assistant to, secretary, coordinator, specialist, assistant or associate titles; at least 3 people) / IPEDS average salary of full-time instructional staff, all ranks (9-month equated), for the academic year ending in that fiscal year. Pay as each state or university publishes it: some report gross pay for the year, some a base salary or budgeted salary as of a date (each row names its source). Fiscal years are the publisher's own.","notes":["IPEDS salaries are averages for a 9-month contract, not individual pay; administrators are usually on 12-month contracts. Title words decide who counts as an administrator.","Only states and years with public payroll loaded are included (see the coverage list on the Data page); private universities have no state payroll."],"coverage_window":"tax years 2024 to 2024, e-filed returns only","rows":181,"refreshed_at":"2026-10-19T04:14:23.637135+00:00","url":"https://furp.org/boards/uni-admin-faculty","csv":"https://furp.org/boards/uni-admin-faculty.csv"},{"slug":"uni-pay-jump","title":"Biggest year-over-year raises","subtitle":"The Big Raise","definition":"The largest increases in one person's published pay from one year to the next.","formula":"Same name at the same employer in the same source, consecutive fiscal years; prior year at least $50,000; increase at least $50,000. Names with initials only, withheld names and names held by two people at the employer are left out. Pay as each state or university publishes it: some report gross pay for the year, some a base salary or budgeted salary as of a date (each row names its source). Fiscal years are the publisher's own.","notes":["Promotions, a first full year after a partial one, retroactive raises, buyouts and back pay all show up as jumps.","Only states and years with public payroll loaded are included (see the coverage list on the Data page); private universities have no state payroll."],"coverage_window":"tax years 2010 to 2027, e-filed returns only","rows":16357,"refreshed_at":"2026-10-19T04:14:36.229631+00:00","url":"https://furp.org/boards/uni-pay-jump","csv":"https://furp.org/boards/uni-pay-jump.csv"},{"slug":"top-vendors","title":"Highest-paid vendors","subtitle":"Invoice Royalty","definition":"The largest payments to independent contractors, as listed by the paying organization.","formula":"Compensation to one contractor on one filing (Form 990 Part VII Section B; 990-PF Part VIII). Thresholds: $100,000 on the 990, $50,000 on the 990-PF (the forms' own reporting floors). Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Each organization lists at most its top five, so this is a floor, not the full picture.","Related organizations can appear as contractors: a health plan paying its own hospitals, or a foundation paying its management company."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":1043616,"refreshed_at":"2026-10-17T15:53:48.882768+00:00","url":"https://furp.org/boards/top-vendors","csv":"https://furp.org/boards/top-vendors.csv"},{"slug":"dragon-hoard","title":"Cash reserves in years of spending","subtitle":"Dragon Hoard","definition":"How many years the organization could keep spending at this year's rate from what it holds.","formula":"Years = net assets at year end / total expenses for the year (total assets when net assets aren't reported). Organizations with expenses under $500,000 excluded. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Endowments, reserves for buildings and restricted gifts are often legitimate and sometimes required. Net assets include buildings and other things that aren't cash."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":376319,"refreshed_at":"2026-10-17T15:54:04.039355+00:00","url":"https://furp.org/boards/dragon-hoard","csv":"https://furp.org/boards/dragon-hoard.csv"},{"slug":"expensive-dollar","title":"Fundraising cost per dollar raised","subtitle":"The Most Expensive Dollar","definition":"What it cost to raise each dollar of contributions.","formula":"Cost = total fundraising expenses (Form 990 Part I line 16b, Part IX column D) / contributions, gifts and grants (Part VIII line 1h). Form 990 only; contributions of at least $500,000. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Special events, capital campaigns and first-year donor drives often cost more than they bring in the same year. Contributions include government grants, which cost little to raise. Some organizations raise money for a related organization, so the costs land on one return and the gifts on another."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":146059,"refreshed_at":"2026-10-17T15:54:09.071757+00:00","url":"https://furp.org/boards/expensive-dollar","csv":"https://furp.org/boards/expensive-dollar.csv"},{"slug":"small-org-big-check","title":"Highest single salary at organizations with under $1M revenue","subtitle":"Small Org, Big Check","definition":"The best-paid person at organizations that took in less than $1 million that year.","formula":"One row per filing: the person with the largest total pay (as on Highest-paid people) where total revenue was under $1,000,000. Institutions excluded. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year (so these are asset-rich organizations with small revenue).","notes":["Revenue can be low in a year when investments lost value, and private foundations often pay staff from assets rather than revenue."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":2226,"refreshed_at":"2026-10-17T20:36:47.104349+00:00","url":"https://furp.org/boards/small-org-big-check","csv":"https://furp.org/boards/small-org-big-check.csv"},{"slug":"biggest-swings","title":"Biggest year-over-year jumps","subtitle":"Biggest Swings","definition":"Revenue or one person's pay at least ten times the year before.","formula":"Multiple = this year / prior year, for the same EIN in consecutive tax years. Revenue: prior year at least $50,000. Officer pay: the same normalized name at the same EIN (an EXACT match), prior year at least $50,000. Multiple of at least 10. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year (in the later year).","notes":["Big one-time gifts, mergers, a first full year of operation, a partial prior year, and deferred pay paid out at retirement all produce large jumps."],"coverage_window":"tax years 2010 to 2025, e-filed returns only","rows":4590,"refreshed_at":"2026-10-17T20:38:06.095242+00:00","url":"https://furp.org/boards/biggest-swings","csv":"https://furp.org/boards/biggest-swings.csv"},{"slug":"phantom-staff","title":"Large revenue, one employee or none","subtitle":"Phantom Staff","definition":"Organizations with at least $5 million in revenue that report one employee or none.","formula":"Total revenue of at least $5,000,000 and total employees (Form 990 Part I line 5) of 0 or 1. Form 990 only. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Pass-through and supporting organizations, donor-advised funds, and groups staffed by a related organization or a management company often have no employees of their own."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":49391,"refreshed_at":"2026-10-17T15:57:07.765645+00:00","url":"https://furp.org/boards/phantom-staff","csv":"https://furp.org/boards/phantom-staff.csv"},{"slug":"lookalikes","title":"Organizations with nearly identical names","subtitle":"Lookalikes","definition":"Large organizations that share a name, or almost, with other organizations.","formula":"Trigram similarity of the two names (PostgreSQL pg_trgm) of at least 0.9, different EINs. One row per organization reporting $10,000,000 in revenue or $50,000,000 in assets on its latest e-filed return: its closest lookalike (the largest, when several are equally close) and how many it has. Latest filing shown.","notes":["Chapters, affiliates, foundations and their operating charities, and organizations in different states often share a name on purpose."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":3509,"refreshed_at":"2026-10-17T17:03:32.596244+00:00","url":"https://furp.org/boards/lookalikes","csv":"https://furp.org/boards/lookalikes.csv"},{"slug":"shared-vendors","title":"Vendors paid by many organizations","subtitle":"Everybody's Contractor","definition":"Contractors listed by 3 or more different organizations in the same tax year.","formula":"Count of distinct EINs listing the same normalized contractor name in one tax year (Form 990 Part VII Section B; 990-PF Part VIII), with the combined amount. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year. The filing shown is the largest single payment.","notes":["Large law firms, auditors, hospital staffing companies and fundraising firms serve many clients. Different companies with the same name are counted together."],"coverage_window":"tax years 2009 to 2025, e-filed returns only","rows":43607,"refreshed_at":"2026-10-17T16:12:37.474676+00:00","url":"https://furp.org/boards/shared-vendors","csv":"https://furp.org/boards/shared-vendors.csv"},{"slug":"insider-loans","title":"Loans between organizations and insiders","subtitle":"In-House Lending","definition":"Loans to or from officers, directors, key employees and other interested persons, by balance due.","formula":"Schedule L Part II: one row per loan with a balance due at year end, as reported (direction, original principal, balance, default, board approval, written agreement). Form 990 only. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Housing and relocation loans to executives, payroll advances, and loans from a founder to keep the organization running are common. Schedule L lists the loan; it doesn't say whether it was a good idea."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":71747,"refreshed_at":"2026-10-17T18:14:47.325147+00:00","url":"https://furp.org/boards/insider-loans","csv":"https://furp.org/boards/insider-loans.csv"},{"slug":"hugging-the-floor","title":"Foundations paying out right at the legal minimum","subtitle":"Hugging the Floor","definition":"Private foundations whose qualifying distributions came to 5.0% to 5.2% of their investment assets for 5 or more years in a row.","formula":"Payout = qualifying distributions (990-PF Part XII line 4) / net value of noncharitable-use assets (Part X line 5). The minimum investment return is 5% of that line (Part X line 6). Longest run of consecutive tax years at 5.0% to 5.2%, at least 5. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Paying the 5% minimum is legal and common; many foundations plan to last forever and pay exactly what the law requires. The legal test also allows carryovers and a year's grace, so a single year's figure is not the whole story."],"coverage_window":"tax years 2017 to 2021, e-filed returns only","rows":3,"refreshed_at":"2026-10-17T18:14:52.508935+00:00","url":"https://furp.org/boards/hugging-the-floor","csv":"https://furp.org/boards/hugging-the-floor.csv"},{"slug":"funding-loops","title":"Largest grant went to an organization sharing a board member","subtitle":"Funding Loops","definition":"Grantmakers whose biggest grant of the year went to an organization where one of their own people also served that year.","formula":"Largest single grant on the filing (Schedule I Part II, or 990-PF grants paid) to an organization we can identify: by the EIN the grantor reported, or, on the 990-PF (which lists no EINs), by an exact, unique name and state. A person on the grantor's filing is linked to a person on the grantee's filing for the same tax year. EXACT: the same normalized name on both. FUZZY: linked records with different spellings. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Family foundations often fund charities their family members help run, and community foundations seat leaders from the groups they serve. Overlapping boards are disclosed on purpose. Linked records can join two people with the same name; check the evidence."],"coverage_window":"tax years 2009 to 2025, e-filed returns only","rows":28705,"refreshed_at":"2026-10-17T20:43:12.787464+00:00","url":"https://furp.org/boards/funding-loops","csv":"https://furp.org/boards/funding-loops.csv"},{"slug":"contractor-insiders","title":"Contractors at the organization's address or with an insider's name","subtitle":"Close to Home","definition":"Independent contractors listed at the paying organization's own address, or with the same name as a person on the same filing.","formula":"Contractor (Form 990 Part VII Section B; 990-PF Part VIII) whose street address matches the organization's (letters and digits only, same ZIP) or whose normalized name equals the name of an officer, director, trustee or key employee on the same filing. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.","notes":["Management companies, related organizations and shared-office arrangements commonly sit at the same address, and paying an officer's firm is allowed when it's disclosed and approved. A shared name can be a coincidence."],"coverage_window":"tax years 2008 to 2025, e-filed returns only","rows":12285,"refreshed_at":"2026-10-17T18:23:51.685754+00:00","url":"https://furp.org/boards/contractor-insiders","csv":"https://furp.org/boards/contractor-insiders.csv"},{"slug":"student-loan-largest","title":"Largest student loan pools","subtitle":"Mount Tuition","definition":"The student loan trusts holding the most loan principal, by pool balance at the last report of each year.","formula":"Value = pool balance in the trust's last monthly report of the calendar year, as the issuer reports it (principal, plus interest to be capitalized where the issuer includes it). One row per trust per calendar year, from the trust's monthly servicing reports filed with the SEC (Form 10-D, or Form 8-K before 2006). The default view shows each trust once, at its top year; pick a year to see every trust that reported that year.","notes":["A trust's balance falls every month as borrowers repay, consolidate or default; the largest pools are usually the newest."],"coverage_window":"tax years 2004 to 2026, e-filed returns only","rows":517,"refreshed_at":"2026-10-19T21:01:25.528919+00:00","url":"https://furp.org/boards/student-loan-largest","csv":"https://furp.org/boards/student-loan-largest.csv"},{"slug":"student-loan-delinquency","title":"Highest student loan delinquency rates","subtitle":"Past Due Honor Roll","definition":"Trusts with the largest share of loans in repayment behind on payments, as of each trust's latest report.","formula":"Rate = principal in every delinquent bucket the issuer reports (usually 31 days and over) / principal in repayment (current plus delinquent), in the trust's latest monthly report, as a percent: the same figure as the trust's page. Where a report doesn't break out loans in repayment, the pool balance is the denominator (Basis column). Reports = every monthly report parsed for the trust. Peak rate = the highest monthly rate in any report while the pool held at least $25,000,000, and Peak month is when. Trusts with at least 6 reports and a latest pool balance of at least $25,000,000. One row per trust, from its monthly servicing reports filed with the SEC (Form 10-D, or Form 8-K before 2006); Year is the year of the latest report.","notes":["Ranked by the latest rate. Sort by Peak delinquency rate to see each trust's worst month instead.","Loans in deferment or forbearance are not counted as delinquent, so a trust with heavy forbearance can show a low delinquency rate.","Issuers define defaults, charge-offs and delinquency buckets differently. Each trust's page shows its issuer family's definitions."],"coverage_window":"tax years 2006 to 2026, e-filed returns only","rows":39,"refreshed_at":"2026-10-20T22:10:34.368210+00:00","url":"https://furp.org/boards/student-loan-delinquency","csv":"https://furp.org/boards/student-loan-delinquency.csv"},{"slug":"student-loan-deterioration","title":"Fastest-rising student loan delinquency","subtitle":"Going South","definition":"Trusts whose delinquency rate rose the most over twelve months.","formula":"Change = delinquency rate at the last report of the year minus the rate in the report for the same month a year earlier (no comparison when that month's report is missing), in percentage points (same definition as Highest delinquency rates). Rate boards: trust-years with at least 6 monthly reports and an average pool balance of at least $25,000,000. One row per trust per calendar year, from the trust's monthly servicing reports filed with the SEC (Form 10-D, or Form 8-K before 2006). The default view shows each trust once, at its top year; pick a year to see every trust that reported that year.","notes":["Delinquency moves with the economy and with policy: forbearance programs (for example after hurricanes, or during the 2020 pandemic) push rates down, and their end pushes them up.","Issuers define defaults, charge-offs and delinquency buckets differently. Each trust's page shows its issuer family's definitions."],"coverage_window":"tax years 2011 to 2025, e-filed returns only","rows":163,"refreshed_at":"2026-10-18T20:28:59.529406+00:00","url":"https://furp.org/boards/student-loan-deterioration","csv":"https://furp.org/boards/student-loan-deterioration.csv"},{"slug":"student-loan-defaults","title":"Highest student loan default rates","subtitle":"The Deep End","definition":"Trusts where the most loan principal defaulted in a year, relative to the size of the pool.","formula":"Rate = defaults reported in the year's monthly reports / average pool balance over those reports, as a percent. Rate boards: trust-years with at least 6 monthly reports and an average pool balance of at least $25,000,000. One row per trust per calendar year, from the trust's monthly servicing reports filed with the SEC (Form 10-D, or Form 8-K before 2006). The default view shows each trust once, at its top year; pick a year to see every trust that reported that year.","notes":["FFELP loans are federally guaranteed: when a borrower defaults the guarantor pays the trust about 97 to 100% of the loan, so a high FFELP default rate means many claims, not big losses. Private loans have no guarantee. The Program column says which is which.","Issuers define defaults, charge-offs and delinquency buckets differently. Each trust's page shows its issuer family's definitions."],"coverage_window":"tax years 2007 to 2026, e-filed returns only","rows":410,"refreshed_at":"2026-10-19T21:01:25.617532+00:00","url":"https://furp.org/boards/student-loan-defaults","csv":"https://furp.org/boards/student-loan-defaults.csv"},{"slug":"student-loan-chargeoffs","title":"Highest student loan charge-off rates","subtitle":"Written Off","definition":"Trusts that charged off the most loan principal in a year, relative to the size of the pool.","formula":"Rate = charge-offs reported in the year's monthly reports / average pool balance over those reports, as a percent. For FFELP trusts a charge-off is the uninsured share of a guarantor claim. Rate boards: trust-years with at least 6 monthly reports and an average pool balance of at least $25,000,000. One row per trust per calendar year, from the trust's monthly servicing reports filed with the SEC (Form 10-D, or Form 8-K before 2006). The default view shows each trust once, at its top year; pick a year to see every trust that reported that year.","notes":["FFELP loans are federally guaranteed: when a borrower defaults the guarantor pays the trust about 97 to 100% of the loan, so a high FFELP default rate means many claims, not big losses. Private loans have no guarantee. The Program column says which is which.","Issuers define defaults, charge-offs and delinquency buckets differently. Each trust's page shows its issuer family's definitions."],"coverage_window":"tax years 2007 to 2026, e-filed returns only","rows":410,"refreshed_at":"2026-10-19T21:01:25.702941+00:00","url":"https://furp.org/boards/student-loan-chargeoffs","csv":"https://furp.org/boards/student-loan-chargeoffs.csv"}],"note":"Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing."}