Variable pages · IRS 990 Master Concordance
SA_03_PUB_ADD_L7AB_CY_M2
Public support from disqualified persons or in excess during the current tax year minus two years
- Description
- Current tax year minus two years
- Table
SA-P03-T00-SUPPORT_SCHEDULE_509(one)- Part
- Part III - Support Schedule for Organizations Described in Section 509(a)(2)
- Location
SCHED-A-PART-03-SECTION-A-LINE-07C-COL-C- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
322k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ▲ warn | No sudden change in the median between adjacent years | largest change 5.0x (IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt, 990EZ, TY2017) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.6x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus2Years | 990EZ medians differ 23x across xpaths (CurrentTaxYearMinus2Years vs CurrentTaxYearMinus2YearsAmt) | ✓ acceptednoteSame form line: the pre-2013 xpath (TY2009-12) and its post-2013 successor never overlap in a year. The check compares medians of per-year/schema-version q50 with zeros dropped, so zero-heavy eras and the small, larger-org TY2009-10 e-file population drive the ratio (old-xpath medians fall 2009->2012 toward the new-era level; yearly medians within one xpath swing as much). Same quantity. Evidence (990EZ): IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt [Section A Line 07c Column (C)] TY13-24 n=117,683 yearly medians 0 to 5,000; IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus2Years [Section A Line 07c Column (C)] TY9-12 n= 11,916 yearly medians 0 to 3,580 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus2Years | SZ | 2009–2012 | 34,299 | 4.26% | |
| x2 | IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | SZ | 2013–2024 | 287,332 | 11.6% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/TotalOf7aAnd7b/CurrentTaxYearMinus2Years | SZ | 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 | 2.6k | 9.4k | 11k | 12k | ||||||||||||
| x2 | 13k | 14k | 15k | 15k | 17k | 19k | 19k | 23k | 30k | 34k | 37k | 53k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 9 |
| 990-EZ | 6 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 7 | 8 | 9 | 16 |
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 | 192,032 | 100.0% | 21.9% | 0.0% | 10,121 | 54,425 | 220,174 | 7,583,237 |
| 990-EZ | 129,599 | 100.0% | 66.1% | 0.0% | 0 | 1,000 | 13,844 | 127,964 |
Percentiles are the median over tax years of each year's percentile.