Variable pages · IRS 990 Master Concordance
SA_03_PUB_ADD_L7AB_CY_M4
Public support from disqualified persons or in excess during the current tax year minus four years
- Description
- Current tax year minus four 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-A- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
312k
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 10.7x (IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt, 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) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus4Years | SZ | 2009–2012 | 34,198 | 4.44% | |
| x2 | IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | SZ | 2013–2024 | 277,715 | 11.4% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/TotalOf7aAnd7b/CurrentTaxYearMinus4Years | 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 | 2.5k | 8.9k | 11k | 12k | ||||||||||||
| x2 | 12k | 13k | 14k | 15k | 16k | 17k | 18k | 22k | 29k | 33k | 36k | 52k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 9 |
| 990-EZ | 6 | 5 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 4 | 4 | 5 | 6 | 8 | 8 | 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 | 185,038 | 100.0% | 23.2% | 0.0% | 9,488 | 51,450 | 201,236 | 6,284,544 |
| 990-EZ | 126,875 | 100.0% | 68.3% | 0.0% | 0 | 555 | 12,000 | 131,435 |
Percentiles are the median over tax years of each year's percentile.