Variable pages · IRS 990 Master Concordance
PF_16_REV_RENT_DEBT_RLTD
Net rental income from debt-financed property - related or exempt function income
- Description
- Related or exempt function income
- 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-05A-COL-E- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
24k
filings with a value
2009–2024
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 | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 2.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 4.5x year-on-year (in 2019-2020) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisIncomeProducingActy/NetRentalIncmReDebtFincdProp/RelatedOrExemptFunctionIncome | PF | 2009–2012 | 219 | 0.198% | |
| x2 | IRS990PF/AnalysisIncomeProducingActyGrp/NetRntlIncmReDebtFincdPropGrp/RelatedOrExemptFunctionIncmAmt | PF | 2013–2024 | 24,032 | 4.73% |
% 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 | 15 | 53 | 72 | 79 | ||||||||||||
| x2 | 84 | 92 | 99 | 98 | 94 | 124 | 553 | 3.3k | 3.6k | 5.0k | 5.6k | 5.4k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | 1 | 3 | 3 | 4 | 4 | 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 | 24,251 | 100.0% | 93.2% | 2.7% | -748 | 0 | 10,285 | 555,600 |
Percentiles are the median over tax years of each year's percentile.