Variable pages · IRS 990 Master Concordance

SC_02_LOB_ACT_MEDIA_AD_AMT

Amount of lobbying through media advertisements

Description
Media advertisements amount (only for section 501(c)(3))
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-B-LINE-01C-COL-B
Type
numeric
Scope
PZ – 990 and 990-EZ
Database
F990
Forms
SZ
2 / 3
xpaths observed / mapped
2.0k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues parse as numbers100.0% of values are numeric
✓ passPooled xpaths are on the same scale (same return type)largest ratio of medians between xpaths: 2.7x
ⓘ infoSign convention0.0% of values are negative (fine for net amounts)

Flags

FlagSeverityXpathDetailReview
SCALE_BREAK▲ warnIRS990ScheduleC/MediaAdvertisementsAmount990 medians differ 21x across xpaths (MediaAdvertisementsAmount vs MediaAdvertisementsAmt)✓ accepted
noteSame 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 (990): IRS990ScheduleC/MediaAdvertisementsAmt [Line 01c Column (B)] TY13-24 n=1,703 yearly medians 0 to 4,317; IRS990ScheduleC/MediaAdvertisementsAmount [Line 01c Column (B)] TY9-12 n= 255 yearly medians 0 to 3,709

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleC/MediaAdvertisementsAmountSZ2009–20122630.0358%
x2IRS990ScheduleC/MediaAdvertisementsAmtSZ2013–20241,7670.0204%
x3IRS990ScheduleC/Form990ScheduleCPartII/MediaAdvertisementsAmountSZnot observed0

% 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
x136696098
x216317314617217417214915012513111993
Fill rate: % of all filings of the return type (largest xpath)
990<1<1<1<1<1<1<1<1<1<1<1<1<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

ReturnFilings% numeric% zero% negativeP25MedianP75P99
9901,958100.0%44.9%0.0%151,09010,485341,158
990-EZ72100.0%27.8%0.0%260443540690

Percentiles are the median over tax years of each year's percentile.

Example filings

Tax yearReturnXpathOrganizationValue
2024990EZx2EAST TURKISTAN GOVERNMENT-IN-EXILE DIPL…250XML
2012990x1HOAG MEMORIAL HOSPITAL PRESBYTERIAN0XML