Variable pages · IRS 990 Master Concordance
F9_01_EXP_BEN_PAID_MEMB_PY
Benefits paid to or for members - prior year
- Description
- Benefits paid to members - PY
- Table
F9-P01-T00-SUMMARY(one)- Part
- Part I - Summary
- Location
F990-PC-PART-01-LINE-14-PY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
1.8M
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ▲ warn | No sudden change in the median between adjacent years | largest change 153.1x (IRS990/BenefitsPaidToMembersPriorYear, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.4x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.4x year-on-year (in 2010) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/BenefitsPaidToMembersPriorYear | PC | 2009–2012 | 240,195 | 49.5% | |
| x2 | IRS990/PYBenefitsPaidToMembersAmt | PC | 2013–2024 | 1,516,538 | 42.7% | |
| x3 | IRS990/Form990PartI/BenefitsPaidToMembersPriorYear | PC | not observed | 0 |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 5.2k | 65k | 81k | 89k | ||||||||||||
| x2 | 96k | 103k | 108k | 112k | 119k | 123k | 128k | 144k | 151k | 156k | 157k | 118k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 16 | 52 | 51 | 50 | 48 | 47 | 46 | 46 | 46 | 45 | 45 | 45 | 45 | 45 | 44 | 43 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 1,756,732 | 100.0% | 90.9% | 0.0% | 0 | 0 | 0 | 14,720,526 |
Percentiles are the median over tax years of each year's percentile.