Variable pages · IRS 990 Master Concordance
PF_01_EXP_TAXES_BOOKS
Taxes - revenue and expenses per books
- Description
- Taxes - Revenue and Expenses per Books
- Table
PF-P01-T00-REVENUE-EXPENSE(one)- Part
- Part I - Analysis of Revenue and Expenses
- Location
F990-PF-PART-01-LINE-18-COL-A- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
785k
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 1.9x (IRS990PF/AnalysisOfRevenueAndExpenses/TaxesRevAndExpnssAmt, 990PF, TY2023) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.9x |
| ⓘ 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 | IRS990PF/AnalysisOfRevenueAndExpenses/TaxesRevAndExpnss | PF | 2009–2012 | 66,842 | 65.5% | |
| x2 | IRS990PF/AnalysisOfRevenueAndExpenses/TaxesRevAndExpnssAmt | PF | 2013–2024 | 718,584 | 68.6% |
% 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 | 1.5k | 16k | 23k | 26k | ||||||||||||
| x2 | 30k | 36k | 40k | 41k | 45k | 53k | 62k | 81k | 82k | 85k | 84k | 79k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 65 | 65 | 66 | 66 | 66 | 68 | 67 | 66 | 66 | 70 | 71 | 70 | 69 | 69 | 68 | 69 |
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-PF | 785,426 | 100.0% | 5.6% | 0.1% | 121 | 672 | 3,077 | 167,387 |
Percentiles are the median over tax years of each year's percentile.