Variable pages · IRS 990 Master Concordance
PF_16_REV_PROG_RLTD
Program service revenue - related or exempt function income
- Description
- Related or exempt function income
- Table
PF-P16-T01-INCOME-PRODUCING-ACTS(many)- 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-01-ABCDEF-COL-E- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
3 / 3
xpaths observed / mapped
49k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 2.4x (IRS990PF/AnalysisIncomeProducingActyGrp/ProgramServiceRevPartVIIGrp/RelatedOrExemptFunctionIncmAmt, 990PF, TY2020) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990PF/AnalysisIncomeProducingActyGrp/ProgramServiceRevPartVIIGrp/RelatedOrExemptFunctionIncmAmt | many-to-one table, but 52% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
MANY_NOT_REPEATING | ⓘ info | IRS990PF/AnalysisIncomeProducingActy/ProgramServiceRevenuePartVII/RelatedOrExemptFunctionIncome | many-to-one table, but 66% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisIncomeProducingActy/ProgramServiceRevenuePartVII/RelatedOrExemptFunctionIncome | PF | 2009–2012 | 2,574 | 2.47% | 30.5% |
| x2 | IRS990PF/AnalysisIncomeProducingActyGrp/ProgramServiceRevPartVIIGrp/RelatedOrExemptFunctionIncmAmt | PF | 2013–2020 | 17,311 | 4.85% | 46.1% |
| x3 | IRS990PF/AnalysisIncomeProducingActyGrp/ProgramServiceRevenueDtl/RelatedOrExemptFunctionIncmAmt | PF | 2021–2024 | 29,533 | 6.85% | 75.1% |
% 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 | 108 | 645 | 835 | 986 | ||||||||||||
| x2 | 1.2k | 1.3k | 1.5k | 1.6k | 1.7k | 2.0k | 2.6k | 5.6k | ||||||||
| x3 | 6.0k | 7.5k | 8.2k | 7.9k | ||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 5 | 3 | 2 | 2 | 3 | 2 | 3 | 2 | 2 | 3 | 3 | 5 | 5 | 6 | 7 | 7 |
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 | 49,418 | 100.0% | 78.0% | 0.0% | 3,022 | 15,786 | 82,890 | 4,621,705 |
Percentiles are the median over tax years of each year's percentile.