Variable pages · IRS 990 Master Concordance
F9_05_501C7_INITIATION_FEES
Initiation fees and capital contributions
- Description
- 501(c)(7) orgs: Initiation fees and capital contributions included on line 9
- 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-10A- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 6
xpaths observed / mapped
494k
filings with a value
2009–2024
tax years observed
0 + 1 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 2.7x (IRS990/InitiationFeesAmount, 990, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/InitiationFeesAmount | 990 medians differ 41x across xpaths (InitiationFeesAmount vs InitiationFeesAndCapContriAmt) | ✓ acceptednoteSame form line: the pre-2013 xpath (TY2009-12) and its post-2013 successor never overlap in a year. The check compares medians of per-year/schema-version q50 with zeros dropped, so zero-heavy eras and the small, larger-org TY2009-10 e-file population drive the ratio (old-xpath medians fall 2009->2012 toward the new-era level; yearly medians within one xpath swing as much). Same quantity. Evidence (990): IRS990/InitiationFeesAndCapContriAmt [Line 10a] TY13-24 n=62,038 yearly medians 0 to 14,038.5; IRS990/InitiationFeesAmount [Line 10a] TY9-12 n= 8,841 yearly medians 1,215 to 76,550 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990EZ/InitiationFeesAndCapitalContri | EZ | 2009–2012 | 63,640 | 25.9% | |
| x2 | IRS990/InitiationFeesAmount | PC | 2009–2012 | 8,841 | 1.75% | |
| x3 | IRS990EZ/InitiationFeesAndCapContriAmt | EZ | 2013–2024 | 359,437 | 13.1% | |
| x4 | IRS990/InitiationFeesAndCapContriAmt | PC | 2013–2024 | 62,038 | 2.02% | |
| x5 | IRS990/Form990PartV/InitiationFeesAmount | PC | not observed | 0 | ||
| x6 | IRS990EZ/InitiationFeesAmount | 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 | 587 | 2.3k | 2.9k | 3.1k | ||||||||||||
| x3 | 27k | 30k | 32k | 31k | 33k | 52k | 23k | 25k | 27k | 27k | 27k | 23k | ||||
| x4 | 3.5k | 3.8k | 3.9k | 4.1k | 4.3k | 5.0k | 5.2k | 6.4k | 6.6k | 6.8k | 6.7k | 5.6k | ||||
| 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 | 70,879 | 100.0% | 46.4% | 0.0% | 0 | 3,311 | 66,851 | 2,561,948 |
| 990-EZ | 423,061 | 100.0% | 96.4% | 0.0% | 0 | 0 | 0 | 9,699 |
Percentiles are the median over tax years of each year's percentile.