Variable pages · IRS 990 Master Concordance
F9_08_REV_PROG_DESC
Program service revenue description
- Description
- Program service revenue group description
- Table
F9-P08-T01-REVENUE-PROGRAMS(many)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-02-ABCDE- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.5M
filings with a value
2009–2024
tax years observed
0
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/ProgramServiceRevenue/Description: longest value is exactly 100 characters; IRS990/ProgramServiceRevenueGrp/Desc: longest value is exactly 100 characters |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ProgramServiceRevenue/Description | PC | 2009–2012 | 345,031 | 68.7% | 58.3% |
| x2 | IRS990/ProgramServiceRevenueGrp/Desc | PC | 2013–2024 | 2,129,175 | 58.2% | 55.3% |
| x3 | IRS990/Form990PartVIII/ProgramServiceRevenue/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 | 26k | 86k | 110k | 123k | ||||||||||||
| x2 | 135k | 148k | 157k | 163k | 174k | 178k | 184k | 198k | 206k | 212k | 215k | 161k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 78 | 70 | 69 | 69 | 68 | 68 | 67 | 67 | 66 | 65 | 65 | 62 | 61 | 61 | 61 | 58 |
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 | 2,474,197 | 17 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
MEMBERSHIP DUES | 149,591 | 29.4% |
RENTAL INCOME | 73,828 | 14.5% |
Membership Dues & Assessments | 52,378 | 10.3% |
PROGRAM SERVICE REVENUE | 45,686 | 9.0% |
TUITION | 40,382 | 7.9% |
EMPLOYER CONTRIBUTIONS | 34,345 | 6.8% |
PROGRAM FEES | 32,296 | 6.4% |
TUITION AND FEES | 26,422 | 5.2% |
OTHER INCOME | 26,059 | 5.1% |
MISCELLANEOUS | 14,063 | 2.8% |
PROGRAM SERVICE FEES | 11,187 | 2.2% |
PROGRAM REVENUE | 1,530 | 0.3% |
TUITION & FEES | 301 | 0.1% |
Rental Income | 247 | 0.0% |