Variable pages · IRS 990 Master Concordance
PF_16_REV_EVNT_NET_UBIZ_AMT
Net income from special events - unrelated business income
- Description
- Net Income Loss From Special Events - Amount
- Table
PF-P16-T00-INCOME-PRODUCING-ACTS(one)- Part
- Part XVI-A - Analysis of Income-Producing Activities; Part XVI-B - Relationship of Activities to the Accomplishment of Exempt Purposes (2023: Part XV)
- Location
F990-PF-PART-16-A-LINE-09-COL-B- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
24k
filings with a value
2010–2024
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 3.1x (IRS990PF/AnalysisIncomeProducingActyGrp/NetIncomeLossFromSpecialEvtGrp/UnrelatedBusinessTaxblIncmAmt, 990PF, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 0.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 5.0x year-on-year (in 2019-2020) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisIncomeProducingActy/NetIncomeLossFromSpecialEvents/UnrelatedBusinessIncomeAmount | PF | 2010–2012 | 55 | 0.0601% | |
| x2 | IRS990PF/AnalysisIncomeProducingActyGrp/NetIncomeLossFromSpecialEvtGrp/UnrelatedBusinessTaxblIncmAmt | PF | 2013–2024 | 23,767 | 4.78% |
% 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 | 12 | 19 | 24 | |||||||||||||
| x2 | 19 | 18 | 26 | 40 | 70 | 92 | 532 | 3.2k | 3.6k | 5.0k | 5.6k | 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 | 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 | 23,822 | 100.0% | 97.1% | 0.7% | 0 | 210 | 2,598 | 9,206 |
Percentiles are the median over tax years of each year's percentile.