The US Capital Map: an entity-level classification of Form 990 public charities

Entity-level classification of 283,771 US 501(c)(3) public charities filing the full Form 990 on two axes: bankability (capacity to service a fixed, scheduled claim) and commerciality (a proxy for extractability; 501(c)(3)s are non-distributing, so measured extractability is approximately zero for all of them). Derived from the NCCS Core Series (full-990 files, tax years 2021-2023) and reconciled against IRS Statistics of Income Table 1, which agrees on total revenue within -3.7% (TY2021) and -1.4% (TY2022). A replication of the Australian classification (doi.org/10.5281/zenodo.21749615) using the same two axes, the same scoring and the same cutoffs, so the two are directly comparable. Not a rating: see COLUMNS.md before use.