Variable pages · IRS 990 Master Concordance
F9_08_REV_MISC_RLTD
Miscellaneous revenue - related or exempt function
- Description
- All other misc. revenue - related
- Table
F9-P08-T02-REVENUE-MISC(many)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-11-ABC-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
984k
filings with a value
2009–2024
tax years observed
0 + 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 1.8x (IRS990/OtherRevenueMisc/RelatedOrExemptFunctionIncome, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ info | Sign convention | 1.5% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 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 33.4% of 848,706 filings, max 3/filing, TY2013-2024; repeat_root: ''=61% ; IRS990/OtherRevenueMiscGrp=39%. |
MANY_NOT_REPEATING | ⓘ info | IRS990/OtherRevenueMisc/RelatedOrExemptFunctionIncome | many-to-one table, but 59% 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 33.8% of 135,758 filings, max 3/filing, TY2009-2012; repeat_root: ''=59% ; IRS990/OtherRevenueMisc=41%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/OtherRevenueMisc/RelatedOrExemptFunctionIncome | PC | 2009–2012 | 135,758 | 26.9% | 33.8% |
| x2 | IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | PC | 2013–2024 | 848,706 | 24.1% | 33.4% |
| x3 | IRS990/Form990PartVIII/OtherRevenueMisc/RelatedOrExemptFunctionIncome | 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 | 11k | 34k | 43k | 48k | ||||||||||||
| x2 | 53k | 57k | 60k | 62k | 66k | 68k | 71k | 83k | 86k | 87k | 88k | 67k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 32 | 28 | 27 | 27 | 27 | 26 | 26 | 25 | 25 | 25 | 25 | 26 | 25 | 25 | 25 | 24 |
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 | 984,463 | 100.0% | 6.2% | 1.5% | 1,062 | 5,706 | 34,212 | 3,176,368 |
Percentiles are the median over tax years of each year's percentile.