Variable pages · IRS 990 Master Concordance
F9_08_REV_MISC_DESC
Miscellaneous revenue description
- Description
- Misc. Revenue Description
- Table
F9-P08-T02-REVENUE-MISC(many)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-11-ABC- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
1.4M
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990/OtherRevenueMiscGrp/Desc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990/OtherRevenueMiscGrp/Desc | many-to-one table, but 65% 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 34.7% of 1,186,468 filings, max 3/filing, TY2013-2024; repeat_root: ''=65% ; IRS990/OtherRevenueMiscGrp=35%. |
MANY_NOT_REPEATING | ⓘ info | IRS990/OtherRevenueMisc/Description | many-to-one table, but 61% 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 38.8% of 204,081 filings, max 3/filing, TY2009-2012; repeat_root: ''=61% ; IRS990/OtherRevenueMisc=39%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/OtherRevenueMisc/Description | PC | 2009–2012 | 204,081 | 39.7% | 38.8% |
| x2 | IRS990/OtherRevenueMiscGrp/Desc | PC | 2013–2024 | 1,186,468 | 31.3% | 34.7% |
| x3 | IRS990/Form990PartVIII/OtherRevenueMisc/Description | 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 | 17k | 51k | 64k | 71k | ||||||||||||
| x2 | 78k | 84k | 88k | 90k | 96k | 97k | 101k | 114k | 117k | 117k | 118k | 87k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 51 | 42 | 40 | 40 | 39 | 38 | 38 | 37 | 37 | 36 | 36 | 36 | 35 | 34 | 33 | 31 |
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 | Average length | Longest |
|---|---|---|---|
| 990 | 1,390,547 | 16 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
MISCELLANEOUS | 190,279 | 26.8% |
OTHER INCOME | 151,109 | 21.3% |
MISCELLANEOUS INCOME | 113,252 | 15.9% |
OTHER REVENUE | 69,774 | 9.8% |
MISCELLANEOUS REVENUE | 58,592 | 8.2% |
OTHER | 38,384 | 5.4% |
Miscellaneous | 36,106 | 5.1% |
Other Income | 18,531 | 2.6% |
MISC INCOME | 16,742 | 2.4% |
ADVERTISING | 6,798 | 1.0% |
PPP LOAN FORGIVENESS | 4,188 | 0.6% |
Miscellaneous Income | 2,373 | 0.3% |
INSURANCE PROCEEDS | 2,357 | 0.3% |
TENANT CHARGES | 1,247 | 0.2% |
Other | 896 | 0.1% |
Other Revenue | 227 | 0.0% |