Variable pages · IRS 990 Master Concordance
PF_01_REV_CAP_GAIN_ADJ_NET
Net short-term capital gain - adjusted net income
- Description
- Net Short-Term Capital Gain - Adjusted Net Income
- Table
PF-P01-T00-REVENUE-EXPENSE(one)- Part
- Part I - Analysis of Revenue and Expenses
- Location
F990-PF-PART-01-LINE-08-COL-C- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
235k
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 403.1x (IRS990PF/AnalysisOfRevenueAndExpenses/NetSTCapitalGainAdjNetIncmAmt, 990PF, TY2017) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.6x |
| ⓘ 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 | IRS990PF/AnalysisOfRevenueAndExpenses/NetSTCGAdjNetIncm | PF | 2009–2012 | 14,218 | 13.4% | |
| x2 | IRS990PF/AnalysisOfRevenueAndExpenses/NetSTCapitalGainAdjNetIncmAmt | PF | 2013–2024 | 220,296 | 23% |
% 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 | 276 | 3.8k | 4.8k | 5.3k | ||||||||||||
| x2 | 6.2k | 10.0k | 9.8k | 11k | 13k | 16k | 21k | 27k | 28k | 26k | 27k | 26k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 12 | 15 | 14 | 13 | 13 | 19 | 17 | 17 | 19 | 22 | 23 | 23 | 23 | 21 | 22 | 23 |
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-PF | 234,514 | 100.0% | 82.4% | 0.0% | 0 | 0 | 4.25 | 326,787 |
Percentiles are the median over tax years of each year's percentile.