Variable pages · IRS 990 Master Concordance

F9_09_EXP_FEE_SVC_LEGAL_TOT

Fees for services - legal - total expenses

Description
Fees for Services - Legal - Total Expense
Table
F9-P09-T00-EXPENSES (one)
Part
Part IX - Statement of Functional Expenses
Location
F990-PC-PART-09-LINE-11B-COL-A
Type
numeric
Scope
PC – 990 only
Database
F990
Forms
PC
2 / 3
xpaths observed / mapped
1.8M
filings with a value
2009–2024
tax years observed
0
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues parse as numbers100.0% of values are numeric
✓ passNo sudden change in the median between adjacent yearslargest change 2.2x (IRS990/FeesForServicesLegal/Total, 990, TY2011)
✓ passPooled xpaths are on the same scale (same return type)largest ratio of medians between xpaths: 1.3x
ⓘ infoSign convention0.1% of values are negative (fine for net amounts)

No flags.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990/FeesForServicesLegal/TotalPC2009–2012256,40750.7%
x2IRS990/FeesForServicesLegalGrp/TotalAmtPC2013–20241,584,72046.3%
x3IRS990/Form990PartIX/FeesForServicesLegal/TotalPCnot observed0

% 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
x119k64k82k91k
x299k108k114k118k125k129k132k148k156k162k165k128k
Fill rate: % of all filings of the return type (largest xpath)
99058525151505049484847474646464746

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

ReturnFilings% numeric% zero% negativeP25MedianP75P99
9901,841,123100.0%33.3%0.1%02,25614,594798,881

Percentiles are the median over tax years of each year's percentile.

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2APPALACHIAN CENTER FOR EXCELLENCE IN0XML
2012990x1BAPTIST HEALTH AMBULATORY SERVICES INC29800XML