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Not-for-profit financial statements: data sources by state

In: Research Handbook on Nonprofit Accounting

Author

Listed:
  • Tammy R. Waymire
  • Jeffrey D. Mechanick

Abstract

Academic researchers make decisions about questions to study based on data availability. Due to its availability, IRS Form 990 has been extensively used in archival studies of not-for-profit financial reporting topics, although its primary purpose is to provide governance, rather than financial reporting, information. In this chapter, we provide an analysis of the financial statement data available by US state in an effort to spur use of the data to better address financial reporting questions, including those of interest to standard setters (see Chapter 21). Our analysis by state considers two types of requirements: (1) whether the state requires not-for-profit entities to have a financial statement audit, and (2) whether the state requires not-for-profit entities to file financial statement information to state regulatory agencies. These available data sources, including 24 states where both requirements are in place, should assist researchers in identifying and utilizing data better suited to addressing financial reporting research questions.

Suggested Citation

  • Tammy R. Waymire & Jeffrey D. Mechanick, 2023. "Not-for-profit financial statements: data sources by state," Chapters, in: Daniel Tinkelman & Linda M. Parsons (ed.), Research Handbook on Nonprofit Accounting, chapter 22, pages 422-427, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20808_22
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800888289.00032
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