Variable pages · IRS 990 Master Concordance
F9_03_PROG_EXP_TOT
Total program service expenses
- Description
- Total Program Service Revenue (Accomplishments Summary)
- Table
F9-P03-T00-PROGRAMS(one)- Part
- Part III - Statement of Program Service Accomplishments
- Location
F990-PC-PART-03-LINE-04E- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 6
xpaths observed / mapped
5.0M
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 3.1x (IRS990/TotalProgramServiceExpense, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.4x |
| ⓘ info | Sign convention | 0.0% 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/TotalProgramServiceExpense | PC | 2009–2012 | 431,808 | 86.8% | |
| x2 | IRS990EZ/TotalProgramServiceExpenses | EZ | 2009–2012 | 194,383 | 75.1% | |
| x3 | IRS990/TotalProgramServiceExpensesAmt | PC | 2013–2024 | 2,886,132 | 86% | |
| x4 | IRS990EZ/TotalProgramServiceExpensesAmt | EZ | 2013–2024 | 1,521,306 | 81.4% | |
| x5 | IRS990/Form990PartIII/TotalProgramServiceExpense | PC | not observed | 0 | ||
| x6 | IRS990/TotalProgramServicesExpenses | 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 | 30k | 107k | 138k | 156k | ||||||||||||
| x2 | 13k | 49k | 62k | 70k | ||||||||||||
| x3 | 173k | 190k | 202k | 210k | 225k | 233k | 244k | 275k | 289k | 301k | 307k | 238k | ||||
| x4 | 85k | 95k | 102k | 104k | 111k | 121k | 123k | 136k | 164k | 168k | 168k | 146k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 91 | 87 | 87 | 87 | 87 | 87 | 86 | 86 | 86 | 86 | 86 | 86 | 86 | 86 | 86 | 86 |
| 990-EZ | 81 | 77 | 76 | 75 | 81 | 81 | 81 | 80 | 80 | 81 | 81 | 80 | 81 | 81 | 81 | 81 |
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 | 3,317,927 | 100.0% | 1.0% | 0.0% | 145,444 | 380,584 | 1,295,568 | 109,133,594 |
| 990-EZ | 1,715,683 | 100.0% | 15.3% | 0.0% | 7,860 | 35,601 | 72,990 | 191,196 |
Percentiles are the median over tax years of each year's percentile.