Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_FED_AUDIT_REQ_X
Was required to undergo audit due to federal award [x]
- Description
- Federal grant audit required?
- Table
F9-P12-T00-FINANCIAL-REPORTING(one)- Part
- Part XII - Financial Statements and Reporting
- Location
F990-PC-PART-12-LINE-03A- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
3.5M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 90% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/FederalGrantAuditRequired | PC | 2009–2012 | 456,378 | 91.5% | |
| x2 | IRS990/FederalGrantAuditRequiredInd | PC | 2013–2024 | 2,994,879 | 87.1% | |
| x3 | IRS990/Form990PartXI/FederalGrantAuditRequired | 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 | 32k | 114k | 147k | 164k | ||||||||||||
| x2 | 181k | 198k | 211k | 220k | 236k | 243k | 254k | 287k | 299k | 310k | 314k | 242k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 95 | 92 | 92 | 91 | 91 | 91 | 91 | 90 | 90 | 90 | 89 | 89 | 89 | 89 | 88 | 87 |
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
| Value | Filings | Share |
|---|---|---|
false | 1,762,368 | 51.1% |
0 | 1,358,923 | 39.4% |
1 | 185,623 | 5.4% |
true | 144,343 | 4.2% |