Variable pages · IRS 990 Master Concordance
SH_01_CASH_EXP_NET_COM_BEN
Cash and in-kind contributions for community benefit - net community benefit expense
- Description
- Net community benefit expense
- Table
SH-P01-T00-FAP-COMMUNITY-BENEFIT-POLICY(one)- Part
- Part I - Financial Assistance and Certain Other Community Benefits at Cost
- Location
SCHED-H-PART-01-LINE-07I-COL-E- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
25k
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 (IRS990ScheduleH/CashAndInKindContributions/NetCommunityBenefitExpense, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ 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 | IRS990ScheduleH/CashAndInKindContributions/NetCommunityBenefitExpense | SZ | 2009–2012 | 6,218 | 0.953% | |
| x2 | IRS990ScheduleH/CashAndInKindContributionsGrp/NetCommunityBenefitExpnsAmt | SZ | 2013–2024 | 18,746 | 0.256% | |
| x3 | IRS990ScheduleH/Form990ScheduleHPartI/CashAndInKindContributions/NetCommunityBenefitExpense | 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 | 1.0k | 1.7k | 1.7k | 1.7k | ||||||||||||
| x2 | 1.7k | 1.7k | 1.7k | 1.6k | 1.6k | 1.6k | 1.6k | 1.6k | 1.6k | 1.7k | 1.7k | 711 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 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 | 24,964 | 100.0% | 4.0% | 0.0% | 16,426 | 89,832 | 409,113 | 24,004,068 |
Percentiles are the median over tax years of each year's percentile.