Variable pages · IRS 990 Master Concordance
F9_08_REV_CONTR_MEMBSHIP_DUE
Membership dues
- Description
- Membership Dues
- Table
F9-P08-T00-REVENUE(one)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-01B- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 4
xpaths observed / mapped
1.7M
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 2.1x (IRS990EZ/MembershipDues, 990EZ, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.1x |
| ⓘ 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/MembershipDues | EZ | 2009–2012 | 119,692 | 46.3% | |
| x2 | IRS990/MembershipDues | PC | 2009–2012 | 82,096 | 17.1% | |
| x3 | IRS990EZ/MembershipDuesAmt | EZ | 2013–2024 | 808,741 | 44.8% | |
| x4 | IRS990/MembershipDuesAmt | PC | 2013–2024 | 646,017 | 22.1% |
% 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 | 7.5k | 30k | 38k | 43k | ||||||||||||
| x2 | 4.5k | 20k | 27k | 31k | ||||||||||||
| x3 | 47k | 51k | 54k | 55k | 58k | 60k | 61k | 69k | 90k | 92k | 92k | 80k | ||||
| x4 | 35k | 39k | 42k | 44k | 46k | 49k | 52k | 65k | 69k | 72k | 74k | 61k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 13 | 16 | 17 | 17 | 17 | 18 | 18 | 18 | 18 | 18 | 18 | 20 | 20 | 21 | 21 | 22 |
| 990-EZ | 49 | 48 | 47 | 46 | 45 | 44 | 43 | 42 | 41 | 40 | 40 | 41 | 45 | 45 | 45 | 45 |
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 | 728,113 | 100.0% | 15.3% | 0.0% | 3,391 | 24,015 | 130,235 | 3,238,987 |
| 990-EZ | 928,430 | 100.0% | 31.7% | 0.0% | 0 | 5,721 | 29,468 | 159,169 |
Percentiles are the median over tax years of each year's percentile.