Variable pages · IRS 990 Master Concordance
F9_09_EXP_OCCUPANCY_TOT
Occupancy - total expenses
- Description
- Occupancy; rent; utilities; and maintenance
- Table
F9-P09-T00-EXPENSES(one)- Part
- Part IX - Statement of Functional Expenses
- Location
F990-PC-PART-09-LINE-16-COL-A- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
3.7M
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 2.4x (IRS990/Occupancy/Total, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.4x |
| ⓘ 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/Occupancy/Total | PC | 2009–2012 | 367,548 | 73.8% | |
| x2 | IRS990EZ/OccupancyRentUtilitiesAndMaint | EZ | 2009–2012 | 122,942 | 46.2% | |
| x3 | IRS990/OccupancyGrp/TotalAmt | PC | 2013–2024 | 2,362,804 | 67.5% | |
| x4 | IRS990EZ/OccupancyRentUtltsAndMaintAmt | EZ | 2013–2024 | 854,173 | 48.6% | |
| x5 | IRS990/Form990PartIX/Occupancy/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 | 26k | 91k | 118k | 133k | ||||||||||||
| x2 | 8.6k | 32k | 39k | 43k | ||||||||||||
| x3 | 146k | 160k | 169k | 176k | 188k | 193k | 201k | 224k | 234k | 242k | 245k | 187k | ||||
| x4 | 48k | 52k | 55k | 56k | 60k | 64k | 66k | 74k | 96k | 99k | 99k | 87k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 79 | 74 | 74 | 74 | 73 | 73 | 73 | 72 | 72 | 71 | 71 | 70 | 69 | 69 | 69 | 67 |
| 990-EZ | 56 | 51 | 47 | 46 | 46 | 45 | 44 | 43 | 43 | 43 | 43 | 43 | 47 | 48 | 48 | 49 |
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 | 2,730,341 | 100.0% | 13.4% | 0.0% | 7,692 | 32,520 | 111,310 | 4,930,651 |
| 990-EZ | 977,105 | 100.0% | 12.1% | 0.0% | 1,827 | 6,926 | 16,614 | 87,335 |
Percentiles are the median over tax years of each year's percentile.