Variable pages · IRS 990 Master Concordance
F9_08_REV_OTH_GAMING
Gross income from gaming activities
- Description
- Gross income from gaming activities
- Table
F9-P08-T00-REVENUE(one)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-09A- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 6
xpaths observed / mapped
655k
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 8.9x (IRS990EZ/GamingGrossIncomeAmt, 990EZ, TY2017) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.7x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/GrossIncomeGaming | 990 medians differ 135x across xpaths (GrossIncomeGaming vs GamingGrossIncomeAmt) | ✓ acceptednote990 line 9a gross income from gaming: GrossIncomeGaming (TY2009-12) vs GamingGrossIncomeAmt (TY2013+) are the same line, and the ratio comes from a few near-zero schema-version medians. The 990-EZ TY2009 SpecialEventsGrossRevenue problem is handled in the V_POOLED_SCALE row. Evidence (990): IRS990/GamingGrossIncomeAmt [Line 09a] TY13-24 n=257,222 yearly medians 0 to 111,720; IRS990/GrossIncomeGaming [Line 09a] TY9-12 n= 21,295 yearly medians 31,005 to 56,293.5 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/GrossIncomeGaming | PC | 2009–2012 | 21,295 | 4.43% | |
| x2 | IRS990EZ/GamingGrossIncome | EZ | 2010–2012 | 50,558 | 20.9% | |
| x3 | IRS990EZ/GamingGrossIncomeAmt | EZ | 2013–2024 | 326,048 | 21.5% | |
| x4 | IRS990/GamingGrossIncomeAmt | PC | 2013–2024 | 257,224 | 8.97% | |
| x5 | IRS990/Form990PartVIII/GrossIncomeGaming | PC | not observed | 0 | ||
| x6 | IRS990EZ/GrossIncomeGaming | 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 | 1.4k | 5.1k | 6.8k | 8.0k | ||||||||||||
| x2 | 14k | 17k | 20k | |||||||||||||
| x3 | 21k | 23k | 25k | 26k | 28k | 13k | 15k | 20k | 37k | 40k | 42k | 38k | ||||
| x4 | 8.9k | 10k | 11k | 20k | 22k | 22k | 23k | 26k | 29k | 31k | 31k | 25k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 4 | 4 | 4 | 5 | 5 | 8 | 8 | 8 | 8 | 8 | 9 | 9 | 9 | 9 |
| 990-EZ | 22 | 21 | 21 | 20 | 20 | 20 | 20 | 20 | 9 | 10 | 12 | 18 | 19 | 20 | 21 | |
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 | 278,517 | 100.0% | 43.7% | 0.0% | 3,240 | 24,884 | 140,863 | 4,066,736 |
| 990-EZ | 376,590 | 100.0% | 82.9% | 0.0% | 0 | 0 | 0 | 89,197 |
Percentiles are the median over tax years of each year's percentile.