Variable pages · IRS 990 Master Concordance
PF_AX01_ACC_FEE_CATEGORY
Accounting fees schedule - category
- Description
- Accounting Fees - Category
- Table
PF-P99-T01-ACC-FEES(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-01- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
673k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt | many-to-one table, but 96% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
MANY_NOT_REPEATING | ⓘ info | AccountingFeesSchedule/AccountingFees/Category | many-to-one table, but 96% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | AccountingFeesSchedule/AccountingFees/Category | PF | 2009–2012 | 63,153 | 61.6% | 3.7% |
| x2 | AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt | PF | 2013–2024 | 609,371 | 56.5% | 3.8% |
% 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 | 21k | 25k | ||||||||||||
| x2 | 27k | 32k | 36k | 39k | 41k | 46k | 53k | 65k | 67k | 68k | 70k | 65k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 66 | 61 | 62 | 62 | 59 | 61 | 61 | 61 | 60 | 61 | 60 | 57 | 56 | 56 | 56 | 57 |
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 | Average length | Longest |
|---|---|---|---|
| 990-PF | 672,524 | 19 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
ACCOUNTING FEES | 188,275 | 41.9% |
TAX PREPARATION FEE (NON-ALLOC | 62,378 | 13.9% |
ACCOUNTING | 59,360 | 13.2% |
INDIRECT ACCOUNTING FEES | 33,023 | 7.4% |
TAX PREPARATION FEE - BOA | 29,051 | 6.5% |
TAX PREPARATION | 19,242 | 4.3% |
TAX PREPARATION FEES | 16,235 | 3.6% |
Accounting Fees | 15,630 | 3.5% |
PROFESSIONAL FEES | 13,946 | 3.1% |
TAX PREPARATION FEE | 6,478 | 1.4% |
ACCOUNTING FEE | 2,878 | 0.6% |
Accounting | 1,736 | 0.4% |
PNC BANK, NA | 745 | 0.2% |
TAX PREP FEE | 25 | 0.0% |