Variable pages · IRS 990 Master Concordance
F9_09_EXP_OFFICE_MGMT
Office expenses - management and general expenses
- Description
- Management and general
- Table
F9-P09-T00-EXPENSES(one)- Part
- Part IX - Statement of Functional Expenses
- Location
F990-PC-PART-09-LINE-13-COL-C- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.2M
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/OfficeExpenses/ManagementAndGeneral, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.7x |
| ⓘ info | Sign convention | 0.1% 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/OfficeExpenses/ManagementAndGeneral | PC | 2009–2012 | 276,375 | 55.9% | |
| x2 | IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | PC | 2013–2024 | 1,900,696 | 56% | |
| x3 | IRS990/Form990PartIX/OfficeExpenses/ManagementAndGeneral | 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 | 21k | 67k | 88k | 100k | ||||||||||||
| x2 | 111k | 123k | 132k | 138k | 148k | 155k | 163k | 182k | 191k | 200k | 203k | 155k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 62 | 55 | 55 | 56 | 56 | 56 | 56 | 56 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 56 |
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 | 2,177,065 | 100.0% | 4.2% | 0.1% | 918 | 3,548 | 12,292 | 698,881 |
Percentiles are the median over tax years of each year's percentile.