Variable pages · IRS 990 Master Concordance
F9_01_EXP_GRANT_SIMILAR_PY
Grants and similar amounts paid - prior year
- Description
- Grants and similar amounts - prior year
- Table
F9-P01-T00-SUMMARY(one)- Part
- Part I - Summary
- Location
F990-PC-PART-01-LINE-13-PY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.2M
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
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 20250.4x (IRS990/GrantsAndSimilarAmntsPriorYear, 990, TY2012) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 4.7x (990: IRS990/GrantsAndSimilarAmntsPriorYear vs IRS990/PYGrantsAndSimilarPaidAmt) |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/GrantsAndSimilarAmntsPriorYear | 990 medians differ 132x across xpaths (GrantsAndSimilarAmntsPriorYear vs PYGrantsAndSimilarPaidAmt) | ✓ acceptednoteSame form line: the pre-2013 xpath (TY2009-12) and its post-2013 successor never overlap in a year. The check compares medians of per-year/schema-version q50 with zeros dropped, so zero-heavy eras and the small, larger-org TY2009-10 e-file population drive the ratio (old-xpath medians fall 2009->2012 toward the new-era level; yearly medians within one xpath swing as much). Same quantity. Evidence (990): IRS990/PYGrantsAndSimilarPaidAmt [Line 13 PY] TY13-24 n=1,894,043 yearly medians 0 to 500; IRS990/GrantsAndSimilarAmntsPriorYear [Line 13 PY] TY9-12 n= 286,430 yearly medians 0 to 173,525 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/GrantsAndSimilarAmntsPriorYear | PC | 2009–2012 | 286,430 | 58.6% | |
| x2 | IRS990/PYGrantsAndSimilarPaidAmt | PC | 2013–2024 | 1,894,046 | 55.2% | |
| x3 | IRS990/Form990PartI/GrantsAndSimilarAmntsPriorYear | 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 | 12k | 74k | 95k | 105k | ||||||||||||
| x2 | 115k | 125k | 133k | 138k | 148k | 154k | 161k | 181k | 189k | 196k | 200k | 153k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 37 | 60 | 60 | 59 | 58 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 56 | 56 | 56 | 55 |
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 | 2,180,473 | 100.0% | 50.0% | 0.0% | 0 | 480 | 89,857 | 15,216,046 |
Percentiles are the median over tax years of each year's percentile.