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Breadcrumb

  1. Home
  2. Methodology and quality
  3. ESMS metadata
  4. Financial statistics of non-profit organisations

Financial statistics of non-profit organisations

1. Contact
1.1. Contact organisation

Statistics Estonia

1.2. Contact organisation unit

Economic and Environmental Statistics Department

1.3. Contact name

Egle Loorits

1.4. Contact person function

Analyst

1.5. Contact mail address

51 Tatari Str, 10134 Tallinn, Estonia

1.6. Contact email address

egle.loorits [at] stat.ee

1.7. Contact phone number

37258855632

2. Metadata update
2.1. Metadata last certified

27/03/2025

2.2. Metadata last update

27/03/2025

3. Statistical presentation
3.1. Data description

Non-profit organisations’ revenue and expenditures by category, number of members, average number of employees

Acquisitions and additions and disposals of tangible assets by type

3.2. Classification system

Estonian Classification of Economic Activities (EMTAK 2008) based on NACE Rev. 2

ESA: Classification of transactions 2010

3.3. Sector coverage

Non-profit institutions serving households (NPISH), NPI-s market-producers

3.4. Statistical concepts and definitions

The annual average number of persons employed – persons who work under an employer agreement (contract) and receive remuneration. The number of persons does not include persons who are absent from work for a long time.

Total expenses – labour costs, expenses from economy, depreciation, subsidies and grants and sum of other expenses.

Total revenue – fees received from members, donations and subsidies, net revenue from financial investments, revenue from business and sum of other revenues.

3.5. Statistical unit

Non-profit organisation, foundation

3.6. Statistical population

Membership and other non-profit organisations

FRAME

List of membership organisations and other non-profit organisations

The list is generated from the Business Register for Statistical Purposes.

3.7. Reference area

Estonia as a whole

3.8. Time coverage

1995–…

3.9. Base period

Not applicable

4. Unit of measure

Financial data – euro

Number of employees calculated to full-time employment

5. Reference period

Year

6. Institutional mandate
6.1. Legal acts and other agreements

DIRECTLY APPLICABLE LEGAL ACTS

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance)

Commission Implementing Regulation (EU) No 724/2014 of 26 June 2014 on the interchange standard for the transmission of data required under Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (Text with EEA relevance)

Regulation (EC) No 2516/2000 of the European Parliament and of the Council of 7 November 2000 modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96

OTHER LEGAL ACTS

Not available

OTHER AGREEMENTS

Not available

7. Confidentiality
7.1. Confidentiality - policy

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 32, § 34, § 35, § 38 of the Official Statistics Act.

7.2. Confidentiality - data treatment

The dissemination of data collected for the production of official statistics is based on the requirements laid down in §§ 34 and 35 of the Official Statistics Act.

The principles for treatment of confidential data can be found here.

8. Release policy
8.1. Release calendar

Not applicable

8.2. Release calendar access

Not applicable

8.3. User access

Not applicable

9. Frequency of dissemination

Annual

10. Accessibility and clarity
10.1. News release

Not published

10.2. Publications

Not published

10.3. Online database

Not published

10.4. Microdata access

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 33, § 34, § 35, § 36, § 38 of the Official Statistics Act. Access to microdata and anonymisation of microdata are regulated by Statistics Estonia’s procedure for dissemination of confidential data for scientific purposes.

10.5. Other

Data serve as input for statistical activities 21401 “National accounts (annual)”, 21405 “National accounts (quarterly)”, 21406 “Regional GDP”, 21407 “Sector accounts”, 21408 “Supply and use tables”.

10.6. Documentation on methodology

European System of Accounts 2010 (ESA 2010)

http://ec.europa.eu/eurostat/web/esa-2010

System of National Accounts 2008 (2008 SNA). Commission of the EC, IMF, OECD, UN and WB (2008)

http://unstats.un.org/unsd/nationalaccount/sna2008.asp

10.7. Quality documentation

Not available

11. Quality management
11.1. Quality assurance

To assure the quality of processes and products, Statistics Estonia applies the EFQM Excellence Model, the European Statistics Code of Practice and the Quality Assurance Framework of the European Statistical System (ESS QAF). Statistics Estonia is also guided by the requirements in § 7. “Principles and quality criteria of producing official statistics” of the Official Statistics Act.

11.2. Quality assessment

Statistics Estonia performs all statistical activities according to an international model (Generic Statistical Business Process Model – GSBPM). According to the GSBPM, the final phase of statistical activities is overall evaluation using information gathered in each phase or sub-process; this information can take many forms, including feedback from users, process metadata, system metrics and suggestions from employees. This information is used to prepare the evaluation report which outlines all the quality problems related to the specific statistical activity and serves as input for improvement actions.

12. Relevance
12.1. User needs

Ministry of Economic Affairs and Communications

12.2. User satisfaction

Since 1996, Statistics Estonia has conducted reputation and user satisfaction surveys. All results are available on the website of Statistics Estonia in the section User surveys.

12.3. Completeness

Value added calculations of non-profit institutions correspond to the European System of Accounts 2010 (ESA 2010).

13. Accuracy and reliability
13.1. Overall accuracy

The type of survey and the data collection methods ensure sufficient coverage and timeliness.

13.2. Sampling error

Not measured

13.3. Non-sampling error

Not measured

14. Timeliness and punctuality
14.1. Timeliness

The data are submitted according to an agreement.

14.2. Punctuality

The data are submitted on time.

15. Coherence and comparability
15.1. Comparability - geographical

Not applicable

15.2. Comparability - over time

The time series compiled according to the common methodology start from 1995.

Since 2016, the data on membership fees and entrance fees are collected as one indicator in the questionnaire. The number of hours of volunteering and movements in fixed assets (purchases and additions, sales) are no longer collected. Data on the movements of fixed assets are derived from the annual report of the commercial register of the Centre of Registers and Information Systems (register of non-profit associations and foundations).

15.3. Coherence - cross domain

Not applicable

15.4. Coherence - internal

Not applicable

16. Cost and burden

17. Data revision
17.1. Data revision - policy

The data revision policy and notification of corrections are described in the section Principles of dissemination of official statistics of the website of Statistics Estonia.

17.2. Data revision - practice

Not applicable

18. Statistical processing
18.1. Source data

SURVEY DATA

Total population is 35,000 objects. The sample includes 2,150 objects.

All organisations with 10 and more employees and political organisations are surveyed. For other organisations stratified simple random sampling by activity is applied.

ADMINISTRATIVE DATA

Data on payments subject to social tax and calculated social tax by the Estonian Classification of Economic Activities (EMTAK, based on NACE Rev. 2) and data on land tax are received from the Estonian Tax and Customs Board. Annual reports are received from the non-profit associations and foundations register.

DATA FROM OTHER STATISTICAL ACTIVITIES

Not used

18.2. Frequency of data collection

Annual

18.3. Data collection

Data are collected and the submission of questionnaires is monitored through eSTAT (the web channel for electronic data submission). The questionnaires have been designed for independent completion in eSTAT and include instructions and controls. The questionnaires and information about data submission are available on the website of Statistics Estonia in the section Questionnaires.

Data are collected with the annual official statistics questionnaire “Non-profit institutions”.

Data from the Tax and Customs Board and from the commercial register of the Centre of Registers and Information Systems (register of non-profit associations and foundations) are received via X-Road and an FTP-server.

18.4. Data validation

Arithmetic and qualitative controls are used in the validation process, including comparison with administrative data sources.

18.5. Data compilation

In the case of missing or unreliable data, estimate imputation based on established regulations is used.

Variables and statistical units which were not collected but which are necessary for producing the output are calculated. New variables are calculated by applying arithmetic conversion to already existing variables. This may be done repeatedly, the derived variable may, in turn, be based on previously derived new variables.

For statistical units weights are calculated, which are used to expand the data of the sample survey to the total population.

Microdata are aggregated to the level necessary for analysis. This includes aggregating the data according to the classification, and calculating various statistical measuring indicators, such as the average, median, dispersion, etc.

The collected data are converted into statistical output. This includes calculating additional indicators.

18.6. Adjustment

Not applied

19. Comments

Not available

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