Variable pages · IRS 990 Master Concordance
PF_AX37_INCOME_OTH_REV_EXP_BOOK
Other income schedule - revenue and expenses per books
- Description
- Revenue and Expenses per Books
- Table
PF-P99-T37-INCOME-OTH(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-37- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
293k
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 1.5x (OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt, 990PF, TY2018) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.4x |
| ⓘ info | Sign convention | 13.4% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt | many-to-one table, but 64% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
MANY_NOT_REPEATING | ⓘ info | OtherIncomeSchedule2/OtherIncome/RevenueAndExpensesPerBooks | many-to-one table, but 64% 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 | OtherIncomeSchedule2/OtherIncome/RevenueAndExpensesPerBooks | PF | 2009–2012 | 25,176 | 24.6% | 34.9% |
| x2 | OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt | PF | 2013–2024 | 267,755 | 23.8% | 33.7% |
% 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 | 755 | 6.5k | 8.1k | 9.8k | ||||||||||||
| x2 | 12k | 14k | 15k | 17k | 19k | 18k | 23k | 28k | 29k | 29k | 37k | 27k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 32 | 26 | 24 | 25 | 25 | 25 | 26 | 27 | 28 | 24 | 27 | 24 | 25 | 23 | 30 | 24 |
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 | 292,931 | 100.0% | 2.4% | 13.4% | 51.75 | 1,077 | 11,530 | 1,368,208 |
Percentiles are the median over tax years of each year's percentile.