Variable pages · IRS 990 Master Concordance
PF_01_REV_GRO_PROFIT_BOOKS
Gross profit - revenue and expenses per books
- Description
- Gross Profit - Revenue and Expenses per Books
- Table
PF-P01-T00-REVENUE-EXPENSE(one)- Part
- Part I - Analysis of Revenue and Expenses
- Location
F990-PF-PART-01-LINE-10C-COL-A- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
83k
filings with a value
2009–2024
tax years observed
1 + 1 reviewed
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 7.8x (IRS990PF/AnalysisOfRevenueAndExpenses/GrossProfitRevAndExpnssAmt, 990PF, TY2017) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.4x |
| ⓘ info | Sign convention | 2.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 4.0x year-on-year (in 2018) | open |
SCALE_BREAK | ▲ warn | IRS990PF/AnalysisOfRevenueAndExpenses/GrossProfitRevAndExpnss | 990PF medians differ 71x across xpaths (GrossProfitRevAndExpnss vs GrossProfitRevAndExpnssAmt) | ✓ acceptednoteSame line under an older and a newer element name; medians differ with the filer population and with zero amounts reported from 2017-2018 on (e-file software; e-file mandate 2020); no mapping change. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisOfRevenueAndExpenses/GrossProfitRevAndExpnss | PF | 2009–2012 | 1,205 | 1.18% | |
| x2 | IRS990PF/AnalysisOfRevenueAndExpenses/GrossProfitRevAndExpnssAmt | PF | 2013–2024 | 81,750 | 11.3% |
% 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 | 45 | 297 | 390 | 473 | ||||||||||||
| x2 | 552 | 653 | 934 | 1.0k | 1.2k | 5.3k | 6.2k | 11k | 12k | 14k | 15k | 13k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 2 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 7 | 7 | 10 | 10 | 11 | 12 | 11 |
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 | 82,955 | 100.0% | 83.1% | 2.7% | 0.88 | 1,258 | 6,848 | 701,291 |
Percentiles are the median over tax years of each year's percentile.