Business Services Industry
Income and outlays of households and of nonprofit institutions serving households
Survey of Current Business, April, 2003 by Charles Ian Mead, Clinton P. McCully, Marshall B. Reinsdorf
Table 1. NAICS Industries with Nonprofit Activity in Personal
Consumption Expenditures, 1997
1997 Percent of private
NAICS Description industry output that
code comes from NPISH's
513 Broadcasting and telecommunications 0.4
514 Information and data processing services 1.9
541 Professional, scientific and technical
services 1.9
611 Education services 83.1
621 Ambulatory health care services 11.1
622 Hospitals 85.0
623 Nursing and residential care facilities 38.0
624 Social assistance 64.4
711 Performing arts, spectator sports, and
related industries 8.8
712 Museums, historical sites, and similar
institutions 89.0
713 Amusement, gambling, and recreation
industries 11.1
721 Accommodations 0.5
813 Religious, grant-making, civic,
professional, and similar
organizations (1) 89.9
(1.) Excludes business associations, which are nonprofit institutions
serving business.
NAICS North American Industry Classification System
NPISH Nonprofit institutions serving households
Table 2. Preliminary Estimates of Personal Income and Its
Disposition by Type, 1992-2001
[Billions of dollars]
Line 1992 1993 1994
1 Personal income 5,390.4 5,610.0 5,888.0
2 Wage and salary disbursements 2,982.6 3,085.2 3,236.7
3 Other labor income 449.5 482.8 507.5
4 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 434.3 461.8 476.6
5 Rental income of persons with
capital consumption adjustment 63.3 90.9 110.3
6 Personal dividend income 185.3 203.0 234.7
7 Personal interest income 750.1 725.5 742.4
8 Transfer payments to persons 751.7 798.6 833.9
9 Less: Personal contributions for
social insurance 226.6 237.8 254.1
10 Less: Personal tax and nontax
payments 635.8 674.6 722.6
11 Equals: Disposable personal income 4,754.6 4,935.3 5,165.4
12 Less: Personal outlays 4,340.9 4,584.5 4,849.9
13 Personal consumption
expenditures 4,209.7 4,454.7 4,716.4
14 Interest paid by persons 118.7 115.4 117.9
15 Personal transfer payments to
the rest of the world (net) 12.5 14.4 15.6
16 Equals: Personal saving 413.7 350.8 315.5
17 Household Income 5,364.0 5,579.3 5,851.5
18 Wage and salary disbursements 2,982.6 3,085.2 3,236.7
19 Other labor income 449.5 482.8 507.5
20 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 434.3 461.8 476.6
21 Rental income of households with
capital consumption adjustment 62.1 89.5 108.8
22 Household dividend income 175.0 191.5 222.3
23 Household interest income 729.5 706.0 721.1
24 Transfer payments to households 757.6 800.3 832.6
25 From business and government 737.4 782.8 816.7
26 From nonprofit institutions
(1) 20.2 17.5 15.9
27 Less: Household contributions
for social insurance 226.6 237.8 254.1
28 Less: Household tax and nontax
payments 635.6 674.4 722.4
29 Equals: Disposable household
income 4,728.4 4,904.9 5,129.1
30 Less: Household outlays 4,344.1 4,587.5 4,847.7
31 Household consumption
expenditures 4,116.8 4,359.8 4,612.5
32 From business and government 3,803.1 4,023.7 4,262.0
33 From nonprofit institutions 313.7 336.1 350.5
34 Interest paid by households 118.7 115.4 117.9
35 Household transfer payments to
the rest of the world (net) 10.0 11.4 12.4
36 Household transfer payments to
nonprofit institutions (2) 98.7 100.9 104.9
37 Equals: Household saving 384.3 317.4 281.4
38 Nonprofit institution current
receipts 458.7 485.2 507.8
39 Rental income of nonprofit
institutions with capital
consumption adjustment 1.2 1.4 1.5
40 Nonprofit institution dividend
income 10.3 11.5 12.4
41 Nonprofit institution interest
income 20.6 19.5 21.3
42 Transfer payments to nonprofit
institutions 113.0 116.7 122.1
43 From business and government 14.3 15.8 17.2
44 From households (2) 98.7 100.9 104.9
45 Receipts from sales of goods and
services by nonprofit
institutions (3) 313.7 336.1 350.5
46 Less: Nonprofit institution tax
and nontax payments 0.2 0.2 0.2
47 Equals: Net current receipts of
nonprofit institutions 458.5 485.0 507.6
48 Less: Nonprofit institution
outlays 429.3 451.5 473.5
49 Nonprofit institution consump-
tion expenditures (4) 406.6 431.0 454.4
50 Medical care 228.6 244.9 255.4
51 Recreation 13.0 14.1 15.2
52 Education and religion 57.2 60.6 63.7
53 Religious and welfare
activities 95.5 98.9 107.0
54 Personal business (5) 12.2 12.6 13.0
55 Nonprofit institution transfer
payments to the rest of the
world (net) 2.5 3.0 3.2
56 Nonprofit institution transfer
payments to households
(gross) (1) 20.2 17.5 15.9
57 Equals: Nonprofit institution
saving 29.2 33.5 34.1
Addenda:
58 Portion of NPISH revenue included
in personal income (6) 46.4 48.2 52.4
59 Gap between NPISH's expanses and
sales 92.9 94.9 103.9
60 Transfers between nonprofit
institutions (7) 27.0 25.2 29.7
61 Personal saving as a percentage of
disposable personal income 8.7 7.1 6.1
62 Household saving as a percentage
of disposable household income 8.1 6.5 5.5
63 NPISH saving as a percentage of
disposable income of NPISH's 6.4 6.9 6.7
Line 1995 1996 1997
1 Personal income 6,200.9 6,547.4 6,937.0
2 Wage and salary disbursements 3,424.7 3,626.5 3,888.9
3 Other labor income 497.0 490.0 475.4
4 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 497.7 544.7 581.2
5 Rental income of persons with
capital consumption adjustment 117.9 129.7 128.3
6 Personal dividend income 254.0 297.4 334.9
7 Personal interest income 792.5 810.6 864.0
8 Transfer payments to persons 885.9 928.8 962.2
9 Less: Personal contributions for
social insurance 268.8 280.4 297.9
10 Less: Personal tax and nontax
payments 778.3 869.7 968.8
11 Equals: Disposable personal income 5,422.6 5,677.7 5,968.2
12 Less: Personal outlays 5,120.2 5,405.6 5,715.3
13 Personal consumption
expenditures 4,969.0 5,237.5 5,529.3
14 Interest paid by persons 134.7 149.9 164.8
15 Personal transfer payments to
the rest of the world (net) 16.5 18.2 21.2
16 Equals: Personal saving 302.4 272.1 252.9
17 Household Income 6,161.1 6,505.0 6,892.1
18 Wage and salary disbursements 3,424.7 3,626.5 3,888.9
19 Other labor income 497.0 490.0 475.4
20 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 497.7 544.7 581.2
21 Rental income of households with
capital consumption adjustment 116.2 127.9 126.3
22 Household dividend income 239.3 281.2 320.0
23 Household interest income 768.2 785.3 834.2
24 Transfer payments to households 886.8 929.8 964.0
25 From business and government 866.9 909.6 942.8
26 From nonprofit institutions
(1) 19.9 20.2 21.2
27 Less: Household contributions
for social insurance 268.8 280.4 297.9
28 Less: Household tax and nontax
payments 778.1 869.4 968.3
29 Equals: Disposable household
income 5,383.0 5,635.6 5,923.8
30 Less: Household outlays 5,115.3 5,406.5 5,729.3
31 Household consumption
expenditures 4,860.7 5,119.8 5,416.3
32 From business and government 4,494.9 4,739.8 5,012.2
33 From nonprofit institutions 365.8 380.0 404.1
34 Interest paid by households 134.7 149.9 164.8
35 Household transfer payments to
the rest of the world (net) 13.1 14.3 16.4
36 Household transfer payments to
nonprofit institutions (2) 106.7 122.5 131.7
37 Equals: Household saving 267.7 229.1 194.5
38 Nonprofit institution current
receipts 532.3 565.0 602.0
39 Rental income of nonprofit
institutions with capital
consumption adjustment 1.7 1.8 2.0
40 Nonprofit institution dividend
income 14.7 16.2 14.9
41 Nonprofit institution interest
income 24.3 25.3 29.8
42 Transfer payments to nonprofit
institutions 125.7 141.7 151.1
43 From business and government 19.0 19.2 19.4
44 From households (2) 106.7 122.5 131.7
45 Receipts from sales of goods and
services by nonprofit
institutions (3) 365.8 380.0 404.1
46 Less: Nonprofit institution tax
and nontax payments 0.2 0.3 0.5
47 Equals: Net current receipts of
nonprofit institutions 532.1 564.7 601.5
48 Less: Nonprofit institution
outlays 497.4 521.8 543.1
49 Nonprofit institution consump-
tion expenditures (4) 474.1 497.7 517.1
50 Medical care 264.8 275.1 287.8
51 Recreation 16.0 16.2 16.9
52 Education and religion 67.5 71.3 74.7
53 Religious and welfare
activities 112.3 120.9 122.7
54 Personal business (5) 13.6 14.2 14.9
55 Nonprofit institution transfer
payments to the rest of the
world (net) 3.4 3.9 4.8
56 Nonprofit institution transfer
payments to households
(gross) (1) 19.9 20.2 21.2
57 Equals: Nonprofit institution
saving 34.7 42.9 58.4
Addenda:
58 Portion of NPISH revenue included
in personal income (6) 59.7 62.5 66.1
59 Gap between NPISH's expanses and
sales 108.3 117.8 113.0
60 Transfers between nonprofit
institutions (7) 28.0 31.0 33.1
61 Personal saving as a percentage of
disposable personal income 5.6 4.8 4.2
62 Household saving as a percentage
of disposable household income 5.0 4.1 3.3
63 NPISH saving as a percentage of
disposable income of NPISH's 6.5 7.6 9.7
Line 1998 1999
1 Personal income 7,426.0 7,786.5
2 Wage and salary disbursements 4,192.8 4,470.4
3 Other labor income 490.6 510.2
4 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 623.8 678.4
5 Rental income of persons with
capital consumption adjustment 138.6 149.1
6 Personal dividend income 348.3 328.0
7 Personal interest income 964.4 969.2
8 Transfer payments to persons 983.7 1,018.5
9 Less: Personal contributions for
social insurance 316.3 337.4
10 Less: Personal tax and nontax
payments 1,070.4 1,159.1
11 Equals: Disposable personal income 6,355.6 6,627.4
12 Less: Personal outlays 6,054.1 6,453.3
13 Personal consumption
expenditures 5,856.0 6,246.5
14 Interest paid by persons 173.7 179.5
15 Personal transfer payments to
the rest of the world (net) 24.3 27.3
16 Equals: Personal saving 301.5 174.0
17 Household Income 7,384.8 7,746.6
18 Wage and salary disbursements 4,192.8 4,470.4
19 Other labor income 490.6 510.2
20 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 623.8 678.4
21 Rental income of households with
capital consumption adjustment 136.5 147.2
22 Household dividend income 334.2 316.0
23 Household interest income 936.7 940.5
24 Transfer payments to households 986.5 1,021.3
25 From business and government 963.4 996.9
26 From nonprofit institutions
(1) 23.1 24.4
27 Less: Household contributions
for social insurance 316.3 337.4
28 Less: Household tax and nontax
payments 1,069.9 1,158.5
29 Equals: Disposable household
income 6,314.9 6,588.1
30 Less: Household outlays 6,072.0 6,471.6
31 Household consumption
expenditures 5,730.6 6,110.6
32 From business and government 5,306.5 5,666.5
33 From nonprofit institutions 424.1 444.1
34 Interest paid by households 173.7 179.5
35 Household transfer payments to
the rest of the world (net) 18.1 20.1
36 Household transfer payments to
nonprofit institutions (2) 149.6 161.4
37 Equals: Household saving 242.9 116.5
38 Nonprofit institution current
receipts 637.9 669.8
39 Rental income of nonprofit
institutions with capital
consumption adjustment 2.1 1.9
40 Nonprofit institution dividend
income 14.1 12.0
41 Nonprofit institution interest
income 27.7 28.7
42 Transfer payments to nonprofit
institutions 169.9 183.0
43 From business and government 20.3 21.6
44 From households (2) 149.6 161.4
45 Receipts from sales of goods and
services by nonprofit
institutions (3) 424.1 444.1
46 Less: Nonprofit institution tax
and nontax payments 0.5 0.6
47 Equals: Net current receipts of
nonprofit institutions 637.4 669.2
48 Less: Nonprofit institution
outlays 578.8 611.6
49 Nonprofit institution consump-
tion expenditures (4) 549.5 580.0
50 Medical care 302.6 318.4
51 Recreation 17.3 18.3
52 Education and religion 78.9 84.6
53 Religious and welfare
activities 135.0 141.8
54 Personal business (5) 15.9 16.9
55 Nonprofit institution transfer
payments to the rest of the
world (net) 6.2 7.2
56 Nonprofit institution transfer
payments to households
(gross) (1) 23.1 24.4
57 Equals: Nonprofit institution
saving 58.6 57.5
Addenda:
58 Portion of NPISH revenue included
in personal income (6) 64.2 64.2
59 Gap between NPISH's expanses and
sales 125.4 135.9
60 Transfers between nonprofit
institutions (7) 40.1 43.6
61 Personal saving as a percentage of
disposable personal income 4.7 2.6
62 Household saving as a percentage
of disposable household income 3.8 1.8
63 NPISH saving as a percentage of
disposable income of NPISH's 9.2 8.6
Line 2000 2001
1 Personal income 8,406.6 8,685.3
2 Wage and salary disbursements 4,836.3 4,950.6
3 Other labor income 544.2 570.4
4 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 714.8 727.9
5 Rental income of persons with
capital consumption adjustment 146.6 137.9
6 Personal dividend income 375.7 409.2
7 Personal interest income 1,077.0 1,091.3
8 Transfer payments to persons 1,070.3 1,170.4
9 Less: Personal contributions for
social insurance 358.4 372.3
10 Less: Personal tax and nontax
payments 1,286.4 1,292.1
11 Equals: Disposable personal income 7,120.2 7,393.2
12 Less: Personal outlays 6,918.6 7,223.5
13 Personal consumption
expenditures 6,683.7 6,987.0
14 Interest paid by persons 205.4 205.4
15 Personal transfer payments to
the rest of the world (net) 29.5 31.1
16 Equals: Personal saving 201.5 169.7
17 Household Income 8,370.1 8,647.2
18 Wage and salary disbursements 4,836.3 4,950.6
19 Other labor income 544.2 570.4
20 Proprietors' income with inven-
tory valuation and capital
consumption adjustments 714.8 727.9
21 Rental income of households with
capital consumption adjustment 144.8 136.2
22 Household dividend income 365.7 398.3
23 Household interest income 1,049.5 1,063.4
24 Transfer payments to households 1,073.2 1,172.6
25 From business and government 1,046.9 1,144.5
26 From nonprofit institutions
(1) 26.3 28.1
27 Less: Household contributions
for social insurance 358.4 372.3
28 Less: Household tax and nontax
payments 1,285.8 1,291.5
29 Equals: Disposable household
income 7,084.3 7,355.7
30 Less: Household outlays 6,929.9 7,226.8
31 Household consumption
expenditures 6,529.5 6,820.1
32 From business and government 6,061.4 6,321.2
33 From nonprofit institutions 468.1 498.9
34 Interest paid by households 205.4 205.4
35 Household transfer payments to
the rest of the world (net) 22.2 23.5
36 Household transfer payments to
nonprofit institutions (2) 172.7 177.8
37 Equals: Household saving 154.4 128.9
38 Nonprofit institution current
receipts 703.6 743.0
39 Rental income of nonprofit
institutions with capital
consumption adjustment 1.8 1.7
40 Nonprofit institution dividend
income 10.0 10.9
41 Nonprofit institution interest
income 27.5 27.9
42 Transfer payments to nonprofit
institutions 196.1 203.7
43 From business and government 23.4 25.9
44 From households (2) 172.7 177.8
45 Receipts from sales of goods and
services by nonprofit
institutions (3) 468.1 498.9
46 Less: Nonprofit institution tax
and nontax payments 0.6 0.6
47 Equals: Net current receipts of
nonprofit institutions 703.0 742.4
48 Less: Nonprofit institution
outlays 655.9 701.5
49 Nonprofit institution consump-
tion expenditures (4) 622.3 665.8
50 Medical care 335.4 362.1
51 Recreation 19.9 20.7
52 Education and religion 89.7 95.0
53 Religious and welfare
activities 159.2 168.7
54 Personal business (5) 18.1 19.2
55 Nonprofit institution transfer
payments to the rest of the
world (net) 7.3 7.6
56 Nonprofit institution transfer
payments to households
(gross) (1) 26.3 28.1
57 Equals: Nonprofit institution
saving 47.1 40.9
Addenda:
58 Portion of NPISH revenue included
in personal income (6) 62.7 66.3
59 Gap between NPISH's expanses and
sales 154.2 166.9
60 Transfers between nonprofit
institutions (7) 41.3 38.5
61 Personal saving as a percentage of
disposable personal income 2.8 2.3
62 Household saving as a percentage
of disposable household income 2.2 1.8
63 NPISH saving as a percentage of
disposable income of NPISH's 6.7 5.5
(1.) Includes grants and allocations, specific assistance to
individuals, and benefits paid to members made by nonprofit
institutions, along with grants and allocations made by
private foundations that directly support households.
(2.) Includes individual contributions and bequests from households.
(3.) Excludes unrelated sales, secondary sales, and sales to other
sectors.
(4.) Expenditures are net of unrelated sales, secondary sales, and
sales to other sectors.
(5.) Includes legal services, labor unions, professional
association expenses, and club and fraternal housing.
(6.) Consists of the sum of nonprofit rental income, dividend income,
interest income, transfer payments from business, and transfer
payments from government.
(7.) Includes grants and allocations made by nonprofit institutions
and private foundations that indirectly support households holds
through the support of other nonprofit institutions, along with
their payments to affiliates.
NPISH Nonprofit institutions serving households
Table 3. Preliminary Comparison of Receipts and Expenses of Nonprofit
Institutions Serving Households, 1992-98
[Billions of dollars]
Line 1992 1993 1994 1995
1 Receipts of nonprofit institu-
tions recorded by the IRS
and reported in the SOI
Bulletin (1) 682.1 728.1 764.5 849.1
2 Less: Portion of nonprofit
receipts recorded by the
IRS not included in
receipts of NPISH's 265.6 258.0 279.1 324.6
3 Adjustment for different
accounting concepts (2) 18.3 22.2 20.1 36.8
4 Adjustment for different
accounting periods 8.3 4.3 4.9 1.7
5 Nonresident institutions 10.8 10.3 12.6 12.6
6 Government hospitals and
schools (3) 85.4 82.1 88.6 91.3
7 Out-of-scope activity (4) 115.8 113.9 123.2 154.2
8 Transfer payments from other
nonprofit institutions
(5) 27.0 25.2 29.7 28.0
9 Plus: Portion of NPISH
receipts not included
in IRS nonprofit receipts 27.5 28.4 31.4 31.6
10 Religious organizations (3) 25.4 26.1 28.9 28.9
11 Other organizations 2.1 2.3 2.5 2.7
12 Equals: IRS-derived nonprofit
receipts 444.0 498.5 516.8 556.1
13 BEA-derived nonprofit receipts 458.7 485.2 507.8 532.3
14 Nonprofit receipts gap -14.7 13.3 9.0 23.8
15 IRS nonprofit expenditures
(reported) (1) 633.6 673.6 700.8 764.2
16 Less: Portion of IRS nonprofit
expenditures (reported)
not included in nonprofit
outlays 222.8 220.3 244.3 268.1
17 Adjustment for different
accounting periods 7.3 4.0 4.4 1.6
18 Nonresident institutions 9.9 10.0 12.2 11.5
19 Government hospitals and
schools (3) 64.7 72.4 78.2 83.8
20 Out-of-scope activity (4) 113.9 108.7 119.8 143.2
21 Transfer payments from other
nonprofit institutions
(5) 27.0 25.2 29.7 28.0
22 Plus: Portion of nonprofit
outlays not included in
IRS nonprofit expenditures
(reported) 31.2 32.5 35.8 36.7
23 Adjustment for different
accounting concepts (6) 3.9 4.0 4.3 4.7
24 Religious organizations (3) 25.6 26.6 29.5 29.8
25 Other organizations 1.7 1.9 2.0 2.2
26 Equals: IRS-derived nonprofit
outlays 442.0 485.9 492.3 532.8
27 BEA-derived nonprofit outlays 429.3 451.5 473.5 497.4
28 Nonprofit outlay gap 12.7 34.3 18.8 35.4
Line 1996 1997 1998
1 Receipts of nonprofit institu-
tions recorded by the IRS
and reported in the SOI
Bulletin (1) 919.5 987.3 997.1
2 Less: Portion of nonprofit
receipts recorded by the
IRS not included in
receipts of NPISH's 360.9 410.0 369.4
3 Adjustment for different
accounting concepts (2) 60.0 80.8 60.7
4 Adjustment for different
accounting periods 10.1 9.8 7.8
5 Nonresident institutions 11.4 11.4 9.9
6 Government hospitals and
schools (3) 89.6 99.4 107.3
7 Out-of-scope activity (4) 158.8 175.5 143.6
8 Transfer payments from other
nonprofit institutions
(5) 31.0 33.1 40.1
9 Plus: Portion of NPISH
receipts not included
in IRS nonprofit receipts 33.6 32.4 34.3
10 Religious organizations (3) 30.9 29.5 31.2
11 Other organizations 2.7 2.9 3.1
12 Equals: IRS-derived nonprofit
receipts 592.2 609.7 662.0
13 BEA-derived nonprofit receipts 565.0 602.0 637.9
14 Nonprofit receipts gap 27.2 7.7 24.1
15 IRS nonprofit expenditures
(reported) (1) 811.3 862.0 882.7
16 Less: Portion of IRS nonprofit
expenditures (reported)
not included in nonprofit
outlays 282.1 306.2 288.6
17 Adjustment for different
accounting periods 6.8 2.8 8.6
18 Nonresident institutions 10.6 10.6 9.3
19 Government hospitals and
schools (3) 79.6 84.4 96.1
20 Out-of-scope activity (4) 154.1 175.3 134.5
21 Transfer payments from other
nonprofit institutions
(5) 31.0 33.1 40.1
22 Plus: Portion of nonprofit
outlays not included in
IRS nonprofit expenditures
(reported) 38.9 36.7 38.7
23 Adjustment for different
accounting concepts (6) 4.4 3.4 3.2
24 Religious organizations (3) 32.3 31.0 32.9
25 Other organizations 2.2 2.3 2.6
26 Equals: IRS-derived nonprofit
outlays 568.1 592.5 632.8
27 BEA-derived nonprofit outlays 521.8 543.1 578.8
28 Nonprofit outlay gap 46.3 49.4 54.0
(1.) The figure for 1996 includes an adjustment that has been made to
account for the lack of SOI statistics for some classes of tax-exempt
institutions for this year.
(2.) Reflects removal of the gains from the sales of assets.
(3.) Reflects adjustment for partial coverage in one of the data
sources.
(4.) Includes activities of nonprofit institutions serving business,
activities of NPISH's treated as businesses, and
secondary sales to business and government.
(5.) Includes grants and allocations made by nonprofit institutions
and private foundations that indirectly support households through
the support of other nonprofit institutions, along with their
payments to affiliates.
(6.) Reflects addition of capital consumption adjustments.
NPISH Nonprofit institutions serving households
Chart 1. Average Shares of Expenditures of
Nonprofit Institutions Serving Households
by Function, 1992-2001
Medical care (55.4%)
Recreation (3.2%)
Education and religion (14.3%)
Religious and welfare activities (24.2%)
Personal business (2.9%)
Note: Table made from pie chart.
U.S. Bureau of Economic Analysis
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