Variable pages · IRS 990 Master Concordance
PF_16_REV_RENT_NODEBT_UBIZ_AMT
Net rental income from non-debt-financed property - unrelated business income
- Description
- Net Rntl Incm Re Not Debt Fincd Prop - 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-05B-COL-B- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
25k
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 | No sudden change in the median between adjacent years | largest change 1.4x (IRS990PF/AnalysisIncomeProducingActyGrp/NetRntlIncmReNotDebtFincdProp/UnrelatedBusinessTaxblIncmAmt, 990PF, TY2021) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 5.8x (990PF: IRS990PF/AnalysisIncomeProducingActyGrp/NetRntlIncmReNotDebtFincdProp/UnrelatedBusinessTaxblIncmAmt vs IRS990PF/AnalysisIncomeProducingActy/NetRntlIncmReNotDebtFincdProp/UnrelatedBusinessIncomeAmount) |
| ⓘ info | Sign convention | 3.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 4.2x year-on-year (in 2020) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisIncomeProducingActy/NetRntlIncmReNotDebtFincdProp/UnrelatedBusinessIncomeAmount | PF | 2009–2012 | 240 | 0.238% | |
| x2 | IRS990PF/AnalysisIncomeProducingActyGrp/NetRntlIncmReNotDebtFincdProp/UnrelatedBusinessTaxblIncmAmt | PF | 2013–2024 | 25,007 | 4.84% |
% 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 | 3 | 57 | 85 | 95 | ||||||||||||
| x2 | 124 | 147 | 149 | 171 | 176 | 216 | 612 | 3.4k | 3.7k | 5.1k | 5.7k | 5.6k | ||||
| 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 | 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 | 25,247 | 100.0% | 89.7% | 3.7% | -1,073 | 902 | 14,812 | 246,624 |
Percentiles are the median over tax years of each year's percentile.