Variable pages · IRS 990 Master Concordance
PF_16_REV_SUBTOT_RLTD
Subtotal - 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-12-COL-E- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
633k
filings with a value
2009–2024
tax years observed
0
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 23.9x (IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/RelatedOrExemptFunctionIncmAmt, 990PF, TY2019) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ info | Sign convention | 4.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/AnalysisIncomeProducingActy/SubtotalsPartXVIA/RelatedOrExemptFunctionIncome | PF | 2009–2012 | 62,232 | 61.1% | |
| x2 | IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/RelatedOrExemptFunctionIncmAmt | PF | 2013–2024 | 571,231 | 54.7% |
% 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 | 1.6k | 15k | 21k | 24k | ||||||||||||
| x2 | 28k | 30k | 33k | 35k | 38k | 40k | 46k | 61k | 64k | 66k | 68k | 63k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 69 | 60 | 61 | 61 | 61 | 56 | 56 | 56 | 55 | 53 | 52 | 53 | 53 | 54 | 54 | 55 |
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 | 633,463 | 100.0% | 63.1% | 4.0% | 0 | 0 | 4,904 | 1,237,981 |
Percentiles are the median over tax years of each year's percentile.