Variable pages · IRS 990 Master Concordance
SA_03_PUB_AMT_CONTR_SBST_CY_M4
Public support from exceeding $5,000 or 1% of total 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-07B-COL-A- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
168k
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 23.7x (IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt, 990EZ, TY2018) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.9x |
| ⓘ 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/AmtsFromSubstContributors/CurrentTaxYearMinus4Years | SZ | 2009–2012 | 18,633 | 2.41% | |
| x2 | IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | SZ | 2013–2024 | 149,621 | 4.53% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/AmtsFromSubstContributors/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 | 1.5k | 4.9k | 5.7k | 6.6k | ||||||||||||
| x2 | 6.3k | 6.7k | 7.2k | 7.4k | 7.7k | 8.9k | 9.7k | 12k | 17k | 21k | 24k | 21k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 |
| 990-EZ | 4 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 5 | 6 | 6 | 7 |
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 | 93,502 | 100.0% | 32.4% | 0.0% | 5,000 | 56,591 | 214,040 | 9,979,021 |
| 990-EZ | 74,752 | 100.0% | 82.1% | 0.0% | 0 | 0 | 7,275 | 111,640 |
Percentiles are the median over tax years of each year's percentile.