Variable pages · IRS 990 Master Concordance
PF_AX42_PROF_FEE_CATEGORY
Other professional fees schedule - category
- Description
- Other Professional Fees - Category
- Table
PF-P99-T42-PROF-FEES-OTH(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-42- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
355k
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 | OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt | many-to-one table, but 74% 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 | OtherProfessionalFeesSchedule/OtherProfessionalFees/Category | many-to-one table, but 76% 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 | OtherProfessionalFeesSchedule/OtherProfessionalFees/Category | PF | 2009–2012 | 26,807 | 27.4% | 24.1% |
| x2 | OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt | PF | 2013–2024 | 328,653 | 33.5% | 26.4% |
% 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 | 617 | 6.3k | 8.9k | 11k | ||||||||||||
| x2 | 13k | 15k | 17k | 19k | 21k | 23k | 28k | 36k | 38k | 40k | 41k | 38k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 26 | 25 | 26 | 27 | 28 | 29 | 29 | 30 | 30 | 30 | 31 | 31 | 32 | 32 | 33 | 34 |
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 | 355,460 | 21 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
INVESTMENT MANAGEMENT FEES | 33,264 | 22.7% |
INVESTMENT FEES | 33,260 | 22.7% |
INVESTMENT ADVISORY FEES | 15,585 | 10.6% |
MANAGEMENT FEES | 11,571 | 7.9% |
Investment Management Services | 11,030 | 7.5% |
PROFESSIONAL FEES | 9,355 | 6.4% |
INVESTMNT MNGMNT FEES (NON-DED | 9,117 | 6.2% |
OTHER PROFESSIONAL FEES | 8,205 | 5.6% |
ADVISORY FEES | 6,771 | 4.6% |
CONSULTING FEES | 6,312 | 4.3% |