Variable pages · IRS 990 Master Concordance
F9_05_501C7_GRO_RCPT_PUB_USE
Gross receipts for public use of club facilities
- Description
- 501(c)(7) orgs: Gross receipts, included on line 9, for public use of club facilities
- Table
F9-P05-T00-OTHER-IRS-FILING(one)- Part
- Part V - Statements Regarding Other IRS Filings and Tax Compliance
- Location
F990-PC-PART-05-LINE-10B- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 6
xpaths observed / mapped
488k
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 5.9x (IRS990/GrossReceiptsForPublicUseAmt, 990, TY2020) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.7x (990: IRS990/GrossReceiptsAmount vs IRS990/GrossReceiptsForPublicUseAmt) |
| ⓘ 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 | IRS990EZ/GrossReceiptsForPublicUse | EZ | 2009–2012 | 63,375 | 25.8% | |
| x2 | IRS990/GrossReceiptsAmount | PC | 2009–2012 | 8,348 | 1.64% | |
| x3 | IRS990EZ/GrossReceiptsForPublicUseAmt | EZ | 2013–2024 | 358,241 | 13.1% | |
| x4 | IRS990/GrossReceiptsForPublicUseAmt | PC | 2013–2024 | 57,767 | 1.9% | |
| x5 | IRS990/Form990PartV/GrossReceiptsAmount | PC | not observed | 0 | ||
| x6 | IRS990EZ/GrossReceiptsAmount | EZ | 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 | 3.8k | 15k | 21k | 24k | ||||||||||||
| x2 | 565 | 2.1k | 2.7k | 2.9k | ||||||||||||
| x3 | 27k | 30k | 31k | 31k | 33k | 52k | 23k | 25k | 27k | 27k | 27k | 23k | ||||
| x4 | 3.3k | 3.6k | 3.7k | 3.8k | 4.0k | 4.6k | 4.8k | 5.9k | 6.1k | 6.3k | 6.3k | 5.3k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
| 990-EZ | 25 | 23 | 25 | 26 | 26 | 26 | 25 | 24 | 24 | 35 | 15 | 15 | 14 | 13 | 13 | 13 |
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 | 66,115 | 100.0% | 55.3% | 0.0% | 0 | 0 | 129,213 | 1,720,482 |
| 990-EZ | 421,600 | 100.0% | 98.3% | 0.0% | 0 | 0 | 0 | 7,961 |
Percentiles are the median over tax years of each year's percentile.