Variable pages · IRS 990 Master Concordance
PF_01_REV_INCOME_MOD_ADJ_NET
Income modifications - adjusted net income
- Description
- Income Modifications - Adjusted Net Income
- Table
PF-P01-T00-REVENUE-EXPENSE(one)- Part
- Part I - Analysis of Revenue and Expenses
- Location
F990-PF-PART-01-LINE-09-COL-C- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
26k
filings with a value
2009–2024
tax years observed
1
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 1.4x (IRS990PF/AnalysisOfRevenueAndExpenses/IncmModificationsAdjNetIncmAmt, 990PF, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.4x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 3.9x year-on-year (in 2020) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisOfRevenueAndExpenses/IncomeModificationsAdjNetIncm | PF | 2009–2012 | 265 | 0.238% | |
| x2 | IRS990PF/AnalysisOfRevenueAndExpenses/IncmModificationsAdjNetIncmAmt | PF | 2013–2024 | 25,286 | 4.79% |
% 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 | 8 | 71 | 91 | 95 | ||||||||||||
| x2 | 112 | 148 | 140 | 180 | 174 | 247 | 680 | 3.5k | 3.8k | 5.1k | 5.7k | 5.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | 1 | 3 | 3 | 4 | 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-PF | 25,551 | 100.0% | 88.9% | 0.0% | 682 | 4,136 | 30,368 | 552,668 |
Percentiles are the median over tax years of each year's percentile.