Variable pages · IRS 990 Master Concordance
PF_14_POF_LESSOR_ADJ_NET_CY_M1
Lesser of adjusted net income or minimum investment return - current year minus 1
- Description
- Lessor Adj Net Incm Min Invst Return - Year 1
- Table
PF-P14-T00-PRIVATE-OPERATING-FOUNDATIONS(one)- Part
- Part XIV - Private Operating Foundations (2023: Part XIII)
- Location
F990-PF-PART-14-LINE-02A-COL-B- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
61k
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 12.7x (IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year1Amt, 990PF, TY2022) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 4.1x (990PF: IRS990PF/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year1 vs IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year1Amt) |
| ⓘ 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/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year1 | PF | 2009–2012 | 5,272 | 5.22% | |
| x2 | IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year1Amt | PF | 2013–2024 | 55,572 | 5.69% |
% 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 | 170 | 1.3k | 1.7k | 2.1k | ||||||||||||
| x2 | 2.4k | 2.7k | 3.0k | 3.2k | 3.4k | 3.9k | 4.4k | 6.1k | 6.4k | 6.7k | 6.9k | 6.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 7 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 6 | 6 |
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 | 60,844 | 100.0% | 41.5% | 0.0% | 0 | 736 | 17,844 | 1,619,743 |
Percentiles are the median over tax years of each year's percentile.