Variable pages · IRS 990 Master Concordance
F9_09_EXP_INT_TOT
Interest - total expenses
- Description
- Interest- total expense
- Table
F9-P09-T00-EXPENSES(one)- Part
- Part IX - Statement of Functional Expenses
- Location
F990-PC-PART-09-LINE-20-COL-A- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
1.7M
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 3.9x (IRS990/InterestGrp/TotalAmt, 990, TY2022) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.3x (990: IRS990/Interest/Total vs IRS990/InterestGrp/TotalAmt) |
| ⓘ info | Sign convention | 0.1% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/Interest/Total | 990 medians differ 12x across xpaths (Total vs TotalAmt) | ✓ 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/InterestGrp/TotalAmt [Line 20 Column (A)] TY13-24 n=1,455,855 yearly medians 0 to 7,001; IRS990/Interest/Total [Line 20 Column (A)] TY9-12 n= 249,523 yearly medians 71 to 20,392 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/Interest/Total | PC | 2009–2012 | 249,523 | 49% | |
| x2 | IRS990/InterestGrp/TotalAmt | PC | 2013–2024 | 1,455,857 | 40.3% | |
| x3 | IRS990/Form990PartIX/Interest/Total | 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 | 19k | 62k | 80k | 88k | ||||||||||||
| x2 | 95k | 103k | 108k | 111k | 117k | 119k | 122k | 136k | 142k | 145k | 147k | 112k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 58 | 51 | 50 | 49 | 48 | 47 | 46 | 45 | 45 | 44 | 43 | 43 | 42 | 42 | 41 | 40 |
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 | 1,705,378 | 100.0% | 38.3% | 0.1% | 0 | 2,190 | 32,164 | 5,288,152 |
Percentiles are the median over tax years of each year's percentile.