Variable pages · IRS 990 Master Concordance
PF_14_POF_LESSOR_ADJ_NET_CY_M3
Lesser of adjusted net income or minimum investment return - current year minus 3
- Description
- Lessor Adj Net Incm Min Invst Return - Year 3
- 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-D- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
58k
filings with a value
2009–2024
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 15.7x (IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year3Amt, 990PF, TY2022) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.2x (990PF: IRS990PF/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year3 vs IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year3Amt) |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990PF/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year3 | 990PF medians differ 23x across xpaths (Year3 vs Year3Amt) | ✓ 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/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year3 | PF | 2009–2012 | 5,153 | 5.03% | |
| x2 | IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year3Amt | PF | 2013–2024 | 52,693 | 5.34% |
% 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 | 2.0k | ||||||||||||
| x2 | 2.3k | 2.6k | 2.9k | 3.0k | 3.2k | 3.7k | 4.2k | 5.8k | 6.0k | 6.3k | 6.5k | 6.1k | ||||
| 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 | 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 | 57,846 | 100.0% | 43.2% | 0.0% | 0 | 1,142 | 18,252 | 1,374,708 |
Percentiles are the median over tax years of each year's percentile.