Variable pages · IRS 990 Master Concordance
F9_09_EXP_BEN_PAID_MEMB_PROG
Benefits paid to or for members - program service expenses
- Description
- Benefits Paid to or for Members - Program Service Expenses
- Table
F9-P09-T00-EXPENSES(one)- Part
- Part IX - Statement of Functional Expenses
- Location
F990-PC-PART-09-LINE-04-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 4
xpaths observed / mapped
172k
filings with a value
2009–2024
tax years observed
0
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 131.3x (IRS990/BenefitsToMembersGrp/ProgramServicesAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.5x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/BenefitsToMembers/ProgramServices | PC | 2009–2012 | 19,182 | 3.72% | |
| x2 | IRS990/BenefitsToMembersGrp/ProgramServicesAmt | PC | 2013–2024 | 153,282 | 6.6% | |
| x3 | IRS990/BenefitsPaidToOrForMembers/ProgramServices | PC | not observed | 0 | ||
| x4 | IRS990/Form990PartIX/BenefitsToMembers/ProgramServices | 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 | 1.4k | 5.1k | 6.0k | 6.7k | ||||||||||||
| x2 | 7.2k | 8.0k | 8.3k | 8.5k | 8.7k | 9.4k | 10k | 16k | 18k | 20k | 21k | 18k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 5 | 5 | 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 | 172,464 | 100.0% | 50.7% | 0.0% | 0 | 1,952 | 87,630 | 70,409,806 |
Percentiles are the median over tax years of each year's percentile.