Variable pages · IRS 990 Master Concordance

F9_03_PROG_EXP

Program accomplishment expenses

Description
Program Accomplishment Expenses
Table
F9-P03-T00-PROGRAM-ONE (one)
F9-P03-T00-PROGRAM-THREE (one)
F9-P03-T00-PROGRAM-TWO (one)
F9-P03-T01-PROGRAMS-OTHER (many)
F9-P03-T02-PROGRAMS-EZ (many)
Part
Part III - Statement of Program Service Accomplishments
Location
F990-PC-PART-03-LINE-04-ABCD
Type
numeric
Scope
PZ – 990 and 990-EZ
Database
F990
Forms
PC
10 / 15
xpaths observed / mapped
6.8M
filings with a value
2009–2024
tax years observed
2 + 4 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues parse as numbers100.0% of values are numeric
✓ passNo sudden change in the median between adjacent yearslargest change 2.9x (IRS990/Expense, 990, TY2010)
▲ warnPooled xpaths are on the same scale (same return type)medians differ 5.4x (990: IRS990/Expense vs IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt)
ⓘ infoSign convention0.0% of values are negative (fine for net amounts)

Flags

FlagSeverityXpathDetailReview
INCIDENCE_BREAK▲ warn(variable)990 fill rate changes up to 8.7x year-on-year (in 2010-2024)open
INCIDENCE_BREAK▲ warn(variable)990 fill rate changes up to 5.0x year-on-year (in 2009-2024)open
MANY_NOT_REPEATINGⓘ infoIRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmtmany-to-one table, but 68% of values sit in no repeating element✓ accepted
noteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 27.9% of 1,338,629 filings, max 74/filing, TY2013-2024; repeat_root: ''=68% ; IRS990EZ/ProgramSrvcAccomplishmentGrp=32%.
MANY_NOT_REPEATINGⓘ infoIRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmtmany-to-one table, but 85% of values sit in no repeating element✓ accepted
noteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 13.7% of 343,357 filings, max 124/filing, TY2013-2024; repeat_root: ''=85% ; IRS990/ProgSrvcAccomActyOtherGrp=15%.
MANY_NOT_REPEATINGⓘ infoIRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpensesmany-to-one table, but 69% of values sit in no repeating element✓ accepted
noteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 27.0% of 177,997 filings, max 83/filing, TY2009-2012; repeat_root: ''=69% ; IRS990EZ/ProgramServiceAccomplishment=31%.
MANY_NOT_REPEATINGⓘ infoIRS990/ActivityOther/Expensemany-to-one table, but 81% of values sit in no repeating element✓ accepted
noteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 17.3% of 57,666 filings, max 72/filing, TY2009-2012; repeat_root: ''=81% ; IRS990/ActivityOther=19%.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990/ExpensePC2009–2012423,49985%
x2IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpensesEZ2009–2012177,99766.5%27.0%
x3IRS990/Activity2/ExpensePC2009–2012136,44226.7%
x4IRS990/Activity3/ExpensePC2009–201297,52018.8%
x5IRS990/ActivityOther/ExpensePC2009–201257,66611.5%17.3%
x6IRS990/ExpenseAmtPC2013–20242,823,27083.8%
x7IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmtEZ2013–20241,338,62983.4%27.9%
x8IRS990/ProgSrvcAccomActy2Grp/ExpenseAmtPC2013–2024841,47824.4%
x9IRS990/ProgSrvcAccomActy3Grp/ExpenseAmtPC2013–2024585,88617.2%
x10IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmtPC2013–2024343,35710.1%13.7%
x11IRS990/Form990PartIII/Activity2/ExpensePCnot observed0
x12IRS990/Form990PartIII/Activity3/ExpensePCnot observed0
x13IRS990/Form990PartIII/ActivityOther/ExpensePCnot observed0
x14IRS990/Form990PartIII/ExpensePCnot observed0
x15IRS990/ProgramServiceAccomplishments/ProgramServiceExpensesPCnot observed0

% 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
x130k105k136k153k
x212k46k58k62k
x311k34k43k48k
x48.6k24k31k34k
x55.0k14k18k21k
x6169k185k197k206k220k229k239k269k283k294k300k232k
x770k77k82k85k91k99k101k113k151k160k160k149k
x852k57k60k62k66k67k70k80k84k87k89k68k
x937k39k41k43k45k46k48k55k58k61k63k48k
x1023k24k25k26k28k28k29k32k33k34k34k28k
Fill rate: % of all filings of the return type (largest xpath)
99090858585858585848484848484848484
990-EZ76737067676666656566666775787883

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

ReturnFilings% numeric% zero% negativeP25MedianP75P99
9905,309,101100.0%1.6%0.0%37,137175,846647,75330,556,294
990-EZ1,516,620100.0%16.2%0.0%1,94412,47245,739171,731

Percentiles are the median over tax years of each year's percentile.

Example filings

Tax yearReturnXpathOrganizationValue
2024990x6APPALACHIAN CENTER FOR EXCELLENCE IN311281XML
2024990x9IAAI FOUNDATION INC1233XML
2024990x8YOUNG MEN'S CHRISTIAN ASSOCIATION1242168XML
2024990x10RISEWELL COMMUNITY SERVICES INC FKA916386XML
2024990EZx7KYLE GOLDBERG MEMORIAL FOUNDATION2420XML
2012990x1DAVIS MADRIGALS INC305285XML
2012990x4MINNEAPOLIS COLLEGE OF ART & DESIGN1644429XML
2012990x3MINNEAPOLIS COLLEGE OF ART & DESIGN2742097XML