Variable pages · IRS 990 Master Concordance
F9_08_REV_OTH_ROY_EXCL
Royalties - excluded from tax
- Description
- Royalties, column D
- Table
F9-P08-T00-REVENUE(one)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-05-COL-D- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
183k
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 6.0x (IRS990/RoyaltiesRevenue/ExclusionAmount, 990, TY2010) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 4.2x (990: IRS990/RoyaltiesRevenue/ExclusionAmount vs IRS990/RoyaltiesRevenueGrp/ExclusionAmt) |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/RoyaltiesRevenue/ExclusionAmount | 990 medians differ 68x across xpaths (ExclusionAmount vs ExclusionAmt) | ✓ 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 (990): IRS990/RoyaltiesRevenueGrp/ExclusionAmt [Line 05 Column (D)] TY13-24 n=163,471 yearly medians 0 to 27,966; IRS990/RoyaltiesRevenue/ExclusionAmount [Line 05 Column (D)] TY9-12 n= 19,979 yearly medians 0 to 0 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/RoyaltiesRevenue/ExclusionAmount | PC | 2009–2012 | 19,979 | 3.68% | |
| x2 | IRS990/RoyaltiesRevenueGrp/ExclusionAmt | PC | 2013–2024 | 163,471 | 6.94% | |
| x3 | IRS990/Form990PartVIII/RoyaltiesRevenue/ExclusionAmount | 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 | 2.0k | 5.2k | 6.1k | 6.6k | ||||||||||||
| x2 | 7.1k | 7.9k | 8.4k | 8.5k | 9.2k | 9.6k | 11k | 18k | 20k | 21k | 23k | 19k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 6 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 6 | 6 | 6 | 6 | 7 |
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 | 183,450 | 100.0% | 62.3% | 0.0% | 0 | 1,699 | 31,914 | 7,773,788 |
Percentiles are the median over tax years of each year's percentile.