Variable pages · IRS 990 Master Concordance
SC_02_AVE_EXP_GRASS_NONTAX_CY_M1
Grassroots nontaxable amount - current year minus one
- Description
- Grassroots Nontaxable Amount2 - Current year minus 1
- Table
SC-P02-T00-LOBBY(one)- Part
- Part II - Lobbying Activities (II-A electing 501(h), II-B non-electing)
- Location
SCHED-C-PART-02-A-LINE-02D-COL-C- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
62k
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.2x (IRS990ScheduleC/GrassrootsNontaxableAmount2/CurrentYearMinus1, 990, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.3x |
| ⓘ 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 | IRS990ScheduleC/GrassrootsNontaxableAmount2/CurrentYearMinus1 | SZ | 2009–2012 | 8,729 | 1.08% | |
| x2 | IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | SZ | 2013–2024 | 52,841 | 0.821% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartII/GrassrootsNontaxableAmount2/CurrentYearMinus1 | 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 | 940 | 2.1k | 2.7k | 3.0k | ||||||||||||
| x2 | 3.2k | 3.6k | 3.8k | 4.1k | 4.4k | 4.5k | 4.7k | 5.1k | 5.1k | 5.3k | 5.4k | 3.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 |
| 990-EZ | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
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 | 58,994 | 100.0% | 1.5% | 0.0% | 43,924 | 81,729 | 250,000 | 250,000 |
| 990-EZ | 2,576 | 100.0% | 11.1% | 0.0% | 1,908 | 4,112 | 6,436 | 23,320 |
Percentiles are the median over tax years of each year's percentile.