Variable pages · IRS 990 Master Concordance
SD_11_RECO_REV_OTH_NO_INCL
Other amounts included on Form 990 Part 8 line 12 but not line 1
- Description
- Other revenues not included
- Table
SD-P11-T00-RECONCILIATION-REVENUE(one)- Part
- Part XI - Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
- Location
SCHED-D-PART-11-LINE-04B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
250k
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 3.5x (IRS990ScheduleD/OtherRevenuesNotIncluded, 990, TY2010) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 4.0x (990: IRS990ScheduleD/OtherRevenuesNotIncluded vs IRS990ScheduleD/OtherRevenuesNotIncludedAmt) |
| ⓘ info | Sign convention | 35.6% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990ScheduleD/OtherRevenuesNotIncluded | 990 medians differ 30x across xpaths (OtherRevenuesNotIncluded vs OtherRevenuesNotIncludedAmt) | ✓ 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 (990): IRS990ScheduleD/OtherRevenuesNotIncludedAmt [Line 04b] TY13-24 n=203,361 yearly medians 0 to 8,259.5; IRS990ScheduleD/OtherRevenuesNotIncluded [Line 04b] TY9-12 n= 46,540 yearly medians 0 to 25,104 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/OtherRevenuesNotIncluded | SZ | 2009–2012 | 46,540 | 8.15% | |
| x2 | IRS990ScheduleD/OtherRevenuesNotIncludedAmt | SZ | 2013–2024 | 203,361 | 4.78% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartXII/OtherRevenuesNotIncluded | 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 | 5.7k | 12k | 14k | 15k | ||||||||||||
| x2 | 15k | 16k | 17k | 17k | 18k | 17k | 17k | 18k | 18k | 18k | 19k | 13k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 17 | 10 | 9 | 8 | 8 | 7 | 7 | 7 | 7 | 6 | 6 | 6 | 5 | 5 | 5 | 5 |
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 | 249,901 | 100.0% | 13.3% | 35.6% | -13,665 | 2,894 | 177,608 | 36,230,525 |
Percentiles are the median over tax years of each year's percentile.