Variable pages · IRS 990 Master Concordance

F9_09_EXP_TOT_MGMT

Total functional 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-25-COL-C
Type
numeric
Scope
PC – 990 only
Database
F990
Forms
PC
2 / 3
xpaths observed / mapped
3.6M
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 3.2x (IRS990/TotalFunctionalExpenses/ManagementAndGeneral, 990, TY2010)
✓ passPooled xpaths are on the same scale (same return type)largest ratio of medians between xpaths: 1.5x
ⓘ infoSign convention0.0% of values are negative (fine for net amounts)

No flags.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990/TotalFunctionalExpenses/ManagementAndGeneralPC2009–2012456,28392.3%
x2IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmtPC2013–20243,129,00094.1%
x3IRS990/Form990PartIX/TotalFunctionalExpenses/ManagementAndGeneralPCnot 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
x131k113k147k166k
x2184k202k216k226k242k254k266k300k316k328k334k261k
Fill rate: % of all filings of the return type (largest xpath)
99094919292929292939393949494949494

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
9903,585,257100.0%18.3%0.0%3,54543,756177,38712,654,994

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

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2OWL CREEK COUNTRY CLUB0XML
2012990x1BAPTIST HEALTH AMBULATORY SERVICES INC195158XML