Variable pages · IRS 990 Master Concordance
F9_03_PROG_REV
Program service accomplishment revenue
- Description
- Program Accomplishment Revenue
- 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)- Part
- Part III - Statement of Program Service Accomplishments
- Location
F990-PC-PART-03-LINE-04-ABCD- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
8 / 12
xpaths observed / mapped
3.1M
filings with a value
2009–2024
tax years observed
3 + 2 reviewed
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 2.6x (IRS990/Revenue, 990, TY2010) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 12.0x (990: IRS990/Revenue vs IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt) |
| ⓘ info | Sign convention | 0.2% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 11.6x year-on-year (in 2010-2024) | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 5.6x year-on-year (in 2009-2024) | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.3x year-on-year (in 2020-2024) | open |
MANY_NOT_REPEATING | ⓘ info | IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | many-to-one table, but 78% of values sit in no repeating element | ✓ acceptednoteGenuine 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 159,230 filings, max 124/filing, TY2013-2024; repeat_root: ''=78% ; IRS990/ProgSrvcAccomActyOtherGrp=22%. |
MANY_NOT_REPEATING | ⓘ info | IRS990/ActivityOther/Revenue | many-to-one table, but 72% of values sit in no repeating element | ✓ acceptednoteGenuine 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 20.8% of 28,532 filings, max 34/filing, TY2009-2012; repeat_root: ''=72% ; IRS990/ActivityOther=28%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/Revenue | PC | 2009–2012 | 250,352 | 49.2% | |
| x2 | IRS990/Activity2/Revenue | PC | 2009–2012 | 75,754 | 14.5% | |
| x3 | IRS990/Activity3/Revenue | PC | 2009–2012 | 53,499 | 10% | |
| x4 | IRS990/ActivityOther/Revenue | PC | 2009–2012 | 28,532 | 5.4% | 20.8% |
| x5 | IRS990/RevenueAmt | PC | 2013–2024 | 1,721,388 | 50.7% | |
| x6 | IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | PC | 2013–2024 | 477,396 | 14.6% | |
| x7 | IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | PC | 2013–2024 | 328,264 | 10.4% | |
| x8 | IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | PC | 2013–2024 | 159,230 | 4.54% | 17.3% |
| x9 | IRS990/Form990PartIII/Activity2/Revenue | PC | not observed | 0 | ||
| x10 | IRS990/Form990PartIII/Activity3/Revenue | PC | not observed | 0 | ||
| x11 | IRS990/Form990PartIII/ActivityOther/Revenue | PC | not observed | 0 | ||
| x12 | IRS990/Form990PartIII/Revenue | 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 | 20k | 62k | 79k | 88k | ||||||||||||
| x2 | 7.2k | 19k | 23k | 26k | ||||||||||||
| x3 | 5.4k | 14k | 16k | 18k | ||||||||||||
| x4 | 3.1k | 7.1k | 8.6k | 9.7k | ||||||||||||
| x5 | 97k | 106k | 119k | 125k | 134k | 142k | 149k | 167k | 175k | 182k | 185k | 141k | ||||
| x6 | 28k | 30k | 32k | 33k | 35k | 38k | 40k | 46k | 49k | 51k | 53k | 41k | ||||
| x7 | 19k | 21k | 22k | 22k | 24k | 26k | 27k | 32k | 34k | 36k | 38k | 29k | ||||
| x8 | 10k | 11k | 12k | 12k | 13k | 13k | 14k | 15k | 15k | 16k | 16k | 13k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 61 | 51 | 50 | 49 | 49 | 49 | 51 | 51 | 51 | 52 | 53 | 52 | 52 | 52 | 52 | 51 |
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 | 3,094,405 | 100.0% | 11.2% | 0.2% | 15,933 | 118,411 | 594,661 | 41,744,058 |
Percentiles are the median over tax years of each year's percentile.
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x5 | IAAI FOUNDATION INC | 0 | XML |
| 2024 | 990 | x7 | YOUNG MEN'S CHRISTIAN ASSOCIATION | 0 | XML |
| 2024 | 990 | x6 | IAAI FOUNDATION INC | 61468 | XML |
| 2024 | 990 | x8 | RISEWELL COMMUNITY SERVICES INC FKA | 35012 | XML |
| 2012 | 990 | x1 | BAPTIST HEALTH AMBULATORY SERVICES INC | 902653 | XML |
| 2012 | 990 | x3 | ROCKLIN LITTLE LEAGUE | 7796 | XML |
| 2012 | 990 | x2 | DAVIS MADRIGALS INC | 18898 | XML |
| 2012 | 990 | x4 | BACH SOCIETY OF SAINT LOUIS | 4257 | XML |