Variable pages · IRS 990 Master Concordance
F9_01_EXP_REV_LESS_EXP_CY
Revenue less expenses - current year
- Description
- Excess or deficit - CY
- Table
F9-P01-T00-SUMMARY(one)- Part
- Part I - Summary
- Location
F990-PC-PART-01-LINE-19-CY- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
5.9M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 2.9x (IRS990/CYRevenuesLessExpensesAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.6x |
| ⓘ info | Sign convention | 39.4% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/RevenuesLessExpensesCY | PC | 2009–2012 | 495,528 | 100% | |
| x2 | IRS990EZ/ExcessOrDeficitForYear | EZ | 2009–2012 | 251,064 | 98.5% | |
| x3 | IRS990/CYRevenuesLessExpensesAmt | PC | 2013–2024 | 3,349,613 | 100% | |
| x4 | IRS990EZ/ExcessOrDeficitForYearAmt | EZ | 2013–2024 | 1,835,792 | 97.4% | |
| x5 | IRS990/Form990PartI/RevenuesLessExpensesCurrYear | 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 | 33k | 123k | 160k | 180k | ||||||||||||
| x2 | 15k | 62k | 81k | 92k | ||||||||||||
| x3 | 199k | 219k | 234k | 244k | 262k | 271k | 284k | 320k | 336k | 349k | 355k | 277k | ||||
| x4 | 103k | 114k | 122k | 128k | 136k | 146k | 149k | 165k | 197k | 200k | 201k | 174k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 |
| 990-EZ | 99 | 98 | 99 | 99 | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 97 | 97 | 97 | 97 | 97 |
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 | 3,845,115 | 100.0% | 1.0% | 38.1% | -24,001 | 12,428 | 128,137 | 11,469,057 |
| 990-EZ | 2,086,839 | 100.0% | 1.3% | 41.8% | -4,891 | 970 | 10,138 | 83,664 |
Percentiles are the median over tax years of each year's percentile.