Variable pages · IRS 990 Master Concordance
PF_12_4940E_INVEST_NET_1PCT
1% of Section 4940(e) Organizations Net Investment Income
- Description
- 1% of Section 4940(e) Organizations Net Investment Income
- Table
PF-P12-T00-QUALIFYING-DISTRIBUTIONS(one)- Part
- Part XII - Qualifying Distributions (2023: Part XI)
- Location
F990-PF-PART-12-LINE-05- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
447k
filings with a value
2009–2020
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 40.5x (IRS990PF/QualifyingDistriPartXIIGrp/PctSect4940eOrgNetInvstIncmAmt, 990PF, TY2014) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 14.1x (990PF: IRS990PF/QualifyingDistributions/OnePctSect4940eOrgNetInvstIncm vs IRS990PF/QualifyingDistriPartXIIGrp/PctSect4940eOrgNetInvstIncmAmt) |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990PF/QualifyingDistributions/OnePctSect4940eOrgNetInvstIncm | 990PF medians differ 16x across xpaths (OnePctSect4940eOrgNetInvstIncm vs PctSect4940eOrgNetInvstIncmAmt) | ✓ 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/QualifyingDistributions/OnePctSect4940eOrgNetInvstIncm | PF | 2009–2012 | 67,591 | 64.6% | |
| x2 | IRS990PF/QualifyingDistriPartXIIGrp/PctSect4940eOrgNetInvstIncmAmt | PF | 2013–2020 | 379,069 | 65.8% |
% 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 | 1.7k | 17k | 23k | 26k | ||||||||||||
| x2 | 29k | 35k | 39k | 41k | 44k | 53k | 62k | 76k | ||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 71 | 67 | 67 | 65 | 64 | 65 | 66 | 65 | 65 | 70 | 71 | 66 | ||||
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 | 446,660 | 100.0% | 58.1% | 0.0% | 0 | 3.50 | 454 | 25,147 |
Percentiles are the median over tax years of each year's percentile.