2012 Economic Census
ED-61101 Educational Services
Categories
Questions
Sector Questions
1. Does it matter if my business collects the information in a fiscal year, rather than a calendar year?
2. How do I report international revenue or receipts (Item 5)?
3. What are leased employees (Item 7)?
4. Should leased employees be included in "Employment and Payroll" (Item 7)?
5. What is meant by "Number of employees for pay period including March 12th" (Item 7)?
6. What are fringe benefits (Item 7)?
7. What if my "Kind of Business or Activity" is not listed (Item 19)?
8. What if my establishment conducts several kinds of business (Item 19)?
9. What if my service or business products are not listed in the "Detail of Revenue/Receipts" (Item 22)?
10. Are elementary schools, high schools, colleges, and universities (public or private) covered by the Economic Census?
11. What type of educational services are covered by the Economic Census?
Form Questions
12. What is different with the 2012 Economic Census forms compared with the 2007 Economic Census forms?
13. What is section 501 of the Internal Revenue Service (IRS) code (Item 5)?
14. What is the difference between operating revenue or receipts (Item 5)?
15. Am I suppose to report both operating revenue or receipts (Item 5)?
16. What is included in expenses (Item 5)?
17. What are examples of other trade or technical schools or instruction (Item 19)?
18. Do languages include translation and interpretation services (Item 19)?
19. What are examples of "All other schools and instruction services" (Item 19)?
20. What is meant by "outright sale" of intellectual property (Item 22, line 18)?
21. What is included under "Contract production services for intellectual property" (Item 22, line 19)?
22. What is included under "Licensing of rights to use intellectual property" (Item 22, line 20)?
23. Who is the franchisee as compared to the franchisor (Item 26)?
Answers
Sector Questions
1. Does it matter if my business collects the information in a fiscal year, rather than a calendar year?
Most items can be reported based on the company's fiscal year. However, please report employment and payroll data for the 2012 calendar year. At the end of the form there is a "Certification" question (Item 30) where you can enter the time period covered by the report.
2. How do I report international revenue or receipts (Item 5)?
Report international receipts or revenue for services performed for foreign parent, subsidiaries, branches, and companies not affiliated with your company. Exclude receipts or revenue generated by foreign parent, subsidiaries, and branch locations.
3. What are leased employees (Item 7)?
A leased employee is a full- or part-time employee of a business or organization that has contracted with an employee leasing company (also known as a Professional Employer Organization) to obtain human resource management services. The employee leasing company provides a wide range of human resource and personnel management services, such as payroll accounting, payroll tax return preparation and filing, benefits administration, recruiting, and labor relations management to the client business. The employee leasing company and client organization operate as co-employers with regard to the human relations responsibilities to the employees covered by their contract. The employee leasing company pays wages and employment taxes for the leased employees out of its own accounts. Exclude full- or part-time employees whose payroll was filed under an employee leasing company's Employer Identification Number (EIN).
4. Should leased employees be included in "Employment and Payroll" (Item 7)?
No, exclude full- or part-time employees whose payroll was filed under an employee leasing company's Employer Identification Number (EIN). Only report employment and payroll for employees who were 1) working at this establishment, 2) whose payroll was reported on your Internal Revenue Service Form 941, Employer's Quarterly Federal Tax Return, and 3) filed under the EIN shown in the mailing address or corrected in Item 1.
5. What is meant by "Number of employees for pay period including March 12th" (Item 7)?
Report those employees paid or employed at this location in the pay period that includes March 12th. For example, those employees working part time, on vacation, or considered employees during the pay period that includes March 12th will be considered employees for reporting purposes for Item 7. The March 12th date is the standard used by the Internal Revenue Service on Form 941, Employer's Quarterly Federal Tax Return. All businesses are required to report their number of employees for this time period to facilitate reporting and to ensure consistency across industries. For example, many retail businesses hire extra employees during the holidays. Therefore, their fourth quarter employment will be significantly higher than their first quarter employment, whereas other types of businesses may not add staff during the holidays.
6. What are fringe benefits (Item 7)?
Fringe benefits are the employer's costs for social security tax, unemployment tax, workmen's compensation insurance, state disability insurance pension plans, stock purchase plans, union-negotiated benefits, life insurance premiums, and insurance premiums on hospital and medical plans for employees at this establishment.
7. What if my "Kind of Business or Activity" is not listed (Item 19)?
Please choose "Other kind of business or activity" at the end of the list, and briefly describe your establishment's principal business activity in the space provided.
8. What if my establishment conducts several kinds of business (Item 19)?
Please choose the one box that best describes the principal kind of business your reporting establishment conducts. If your principal business is not listed, please choose "Other kind of business or activity" at the end of the list and briefly describe it in the space provided.
9. What if my service or business products are not listed in the "Detail of Revenue/Receipts" (Item 22)?
Please use the "All other revenue or receipts" line in Item 22 to provide information for any previously unlisted product line(s) and give a brief description.
10. Are elementary schools, high schools, colleges, and universities (public or private) covered by the Economic Census?
No. The above educational services are out of scope to the Economic Census. Please fill out the form and select the appropriate principal kind of business activity (Item 19) your establishment conducts. Return the form at your earliest convenience in order to update our records.
11. What type of educational services are covered by the Economic Census?
This industry comprises schools primarily engaged in offering limited skill vocational or technical training and instruction in a wide variety of technical subjects and trades. Some curriculums offered by these schools are highly structured and specialized and often lead to job-specific certifications. Educational schools include Business and Secretarial, Technical and Trade, Flight Schools, Cosmetology and Barber, Apprenticeship training, Computer training and other technical and trade schools engaged in offering job or career vocational or technical courses, Professional and Management Development Training, Sports and Recreation Instruction, Language Schools, Automobile Driving Schools, Exam Preparation and Tutoring, Educational Support Services, and Fine Arts Schools.
Form Questions
12. What is different with the 2012 Economic Census forms compared with the 2007 Economic Census forms?
To better reflect the changing economy and to help ensure proper classification of establishments, the "Detail of Receipts/Receipts" inquiry (Item 22) has been revised on all service industry forms.
13. What is section 501 of the Internal Revenue Service (IRS) code (Item 5)?
Section 501 of the IRS code exempts certain types of nonprofit organizations from filing federal income taxes. Government establishments may be exempt under different sections of the Internal Revenue code. For more information please refer to your Information Sheet.
14. What is the difference between operating revenue or receipts (Item 5)?
Taxable establishments report operating receipts that are the fees, charges, income, royalties, and dues the business receives from providing services. Tax-exempt establishments report revenue they receive from providing program services, fundraisers, etc., as well as investment income. For more information please refer to your Information Sheet.
15. Am I suppose to report both operating revenue or receipts (Item 5)?
No. Report operating receipts if you are a taxable establishment on Item 5, line B. Report revenue and expenses if you operate on a not-for-profit basis on Item 5, line C.
16. What is included in expenses (Item 5)?
Expenses include, but are not limited to, payroll, fundraising expenses, and grants paid. For more information please refer to your Information Sheet.
17. What are examples of other trade or technical schools or instruction (Item 19)?
These schools are highly structured and specialized, which will lead to job specific certification. Some examples include bartending schools, broadcasting schools, modeling schools, real estate schools, and flight schools.
18. Do languages include translation and interpretation services (Item 19)?
No. Translation and interpretation services are considered to be in Industry 54 - Professional, Scientific, and Technical Services. Teaching languages (including sign language) would be included in Industry 61 - Educational Services.
19. What are examples of "All other schools and instruction services" (Item 19)?
Examples of these covered services include public speaking, survival training, and speed-reading instructional schools.
20. What is meant by "outright sale" of intellectual property (Item 22, line 18)?
Production of intellectual property for "outright sale" includes production of intellectual property on own account for outright sale. The sale of the property includes all property rights and the producing establishment does not retain any rights of the future use of the property. Examples are an inventor selling a patent, or a songwriter selling a music composition outright.
21. What is included under "Contract production services for intellectual property" (Item 22, line 19)?
"Contract production services for intellectual property" includes the production of intellectual property on a contract basis for another entity. The ownership rights are specified in the contract. This applies to all types of intellectual property, but probably is most applicable to research and development, and film production.
22. What is included under "Licensing of rights to use intellectual property" (Item 22, line 20)?
"Licensing of rights to use intellectual property" includes receipts from granting permission to use intellectual property to other entities for the purpose of commercializing (i.e., using the property in its business operations). This includes the rights to use the intellectual property in product design, manufacturing, or business processes; and/or to publish, reproduce, distribute, rent, adapt, etc.
23. Who is the franchisee as compared to the franchisor (Item 26)?
The franchisor is the business that grants permission to another business (franchisee) to operate under a trademark or brand name of the granting business (franchisor). The franchisee operates the business under a franchise agreement with the franchisor for which it pays a license fee or royalty, or sells the franchisor's products.
