Variable pages · IRS 990 Master Concordance
F9_09_EXP_DEPREC_FUNDR
Depreciation, depletion, and amortization - fundraising expenses
- Description
- Depreciation, depletion, and amortization
- Table
F9-P09-T00-EXPENSES(one)- Part
- Part IX - Statement of Functional Expenses
- Location
F990-PC-PART-09-LINE-22-COL-D- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 4
xpaths observed / mapped
528k
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 32.7x (IRS990/DepreciationDepletionGrp/FundraisingAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.1x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/DepreciationDepletion/Fundraising | 990 medians differ 19x across xpaths (Fundraising vs FundraisingAmt) | ✓ 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/DepreciationDepletionGrp/FundraisingAmt [Line 22 Column (D)] TY13-24 n=456,827 yearly medians 0 to 2,454.5; IRS990/DepreciationDepletion/Fundraising [Line 22 Column (D)] TY9-12 n= 71,061 yearly medians 0 to 3,152.5 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/DepreciationDepletion/Fundraising | PC | 2009–2012 | 71,061 | 13.9% | |
| x2 | IRS990/DepreciationDepletionGrp/FundraisingAmt | PC | 2013–2024 | 456,827 | 13.5% | |
| x3 | IRS990/DepreciationDepletionEtc/Fundraising | PC | not observed | 0 | ||
| x4 | IRS990/Form990PartIX/DepreciationDepletion/Fundraising | 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 | 6.3k | 18k | 22k | 25k | ||||||||||||
| x2 | 27k | 30k | 31k | 32k | 34k | 36k | 38k | 46k | 47k | 49k | 49k | 37k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 19 | 14 | 14 | 14 | 14 | 14 | 13 | 13 | 13 | 13 | 14 | 14 | 14 | 14 | 14 | 13 |
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 | 527,888 | 100.0% | 42.0% | 0.0% | 0 | 270 | 2,754 | 107,263 |
Percentiles are the median over tax years of each year's percentile.