Variable pages · IRS 990 Master Concordance
F9_08_REV_OTH_FUNDR_EVNT_1
Gross income from fundraising events
- Description
- 8a-1
- Table
F9-P08-T00-REVENUE(one)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-08A-1- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
2.2M
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 9.9x (IRS990EZ/FundraisingGrossIncomeAmt, 990EZ, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.3x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990EZ/FundraisingGrossIncome | 990EZ medians differ 43x across xpaths (FundraisingGrossIncome vs FundraisingGrossIncomeAmt) | ✓ 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 (990EZ): IRS990EZ/FundraisingGrossIncomeAmt [Line 06b 1] TY13-24 n=1,058,254 yearly medians 0 to 7,108; IRS990EZ/FundraisingGrossIncome [Line 06b 1] TY10-12 n= 140,020 yearly medians 0 to 1,836.5 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/GrossIncomeFundraisingEvents | PC | 2009–2012 | 134,189 | 27.7% | |
| x2 | IRS990EZ/FundraisingGrossIncome | EZ | 2010–2012 | 140,020 | 59.2% | |
| x3 | IRS990EZ/FundraisingGrossIncomeAmt | EZ | 2013–2024 | 1,058,271 | 56.7% | |
| x4 | IRS990/FundraisingGrossIncomeAmt | PC | 2013–2024 | 917,150 | 26.1% | |
| x5 | IRS990/Form990PartVIII/GrossIncomeFundraisingEvents | 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 | 10k | 31k | 43k | 50k | ||||||||||||
| x2 | 36k | 48k | 56k | |||||||||||||
| x3 | 61k | 68k | 72k | 75k | 79k | 84k | 84k | 89k | 112k | 116k | 117k | 101k | ||||
| x4 | 55k | 61k | 65k | 74k | 80k | 81k | 81k | 76k | 85k | 92k | 94k | 72k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 30 | 25 | 27 | 28 | 28 | 28 | 28 | 30 | 31 | 30 | 28 | 24 | 25 | 26 | 27 | 26 |
| 990-EZ | 57 | 59 | 59 | 58 | 58 | 58 | 57 | 57 | 56 | 55 | 52 | 55 | 56 | 57 | 57 | |
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 | 1,051,337 | 100.0% | 14.7% | 0.0% | 9,170 | 33,377 | 91,049 | 878,860 |
| 990-EZ | 1,198,274 | 100.0% | 52.2% | 0.0% | 0 | 1,232 | 24,334 | 125,234 |
Percentiles are the median over tax years of each year's percentile.