Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_METHOD_ACC_CASH_X
Method of accounting - cash [x]
- Description
- Method of accounting - Cash
- Table
F9-P12-T00-FINANCIAL-REPORTING(one)- Part
- Part XII - Financial Statements and Reporting
- Location
F990-PC-PART-12-LINE-01- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
3.0M
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 | values are almost always X/true when present, so a missing value usually means 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 | IRS990EZ/MethodOfAccountingCash | EZ | 2009–2012 | 191,035 | 76.4% | |
| x2 | IRS990/MethodOfAccountingCash | PC | 2009–2012 | 135,180 | 29.2% | |
| x3 | IRS990EZ/MethodOfAccountingCashInd | EZ | 2013–2024 | 1,479,050 | 80.9% | |
| x4 | IRS990/MethodOfAccountingCashInd | PC | 2013–2024 | 1,179,064 | 42.8% | |
| x5 | IRS990/Form990PartXI/MethodOfAccountingCash | 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 | 9.2k | 48k | 62k | 72k | ||||||||||||
| x2 | 3.8k | 34k | 45k | 52k | ||||||||||||
| x3 | 80k | 90k | 97k | 101k | 108k | 117k | 119k | 133k | 161k | 164k | 165k | 145k | ||||
| x4 | 60k | 68k | 74k | 78k | 85k | 92k | 96k | 114k | 124k | 132k | 137k | 119k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 12 | 27 | 28 | 29 | 30 | 31 | 32 | 32 | 32 | 34 | 34 | 36 | 37 | 38 | 39 | 43 |
| 990-EZ | 59 | 76 | 76 | 76 | 77 | 77 | 77 | 77 | 78 | 78 | 78 | 78 | 79 | 80 | 80 | 81 |
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 |
|---|---|---|
X | 2,984,329 | 100.0% |