Variable pages · IRS 990 Master Concordance
SA_02_TOT_INCOME_NET_UBIZ_CY_M1
Net income from unrelated business activities during the current tax year minus one year
- Description
- Current tax year minus one year
- Table
SA-P02-T00-SUPPORT_SCHEDULE_170(one)- Part
- Part II - Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
- Location
SCHED-A-PART-02-SECTION-B-LINE-09-COL-D- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
137k
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 20.0x (IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt, 990EZ, TY2017) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.0x |
| ⓘ info | Sign convention | 2.1% 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 | IRS990ScheduleA/NetUBI/CurrentTaxYearMinus1Year | SZ | 2009–2012 | 11,946 | 1.55% | |
| x2 | IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | SZ | 2013–2024 | 125,429 | 3.39% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartII/NetUBI/CurrentTaxYearMinus1Year | SZ | not observed | 0 |
% 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 | 873 | 3.0k | 3.8k | 4.2k | ||||||||||||
| x2 | 4.9k | 5.6k | 6.3k | 6.6k | 7.1k | 7.9k | 8.8k | 12k | 16k | 17k | 18k | 15k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 |
| 990-EZ | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 3 | 4 | 4 | 4 |
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 | 90,302 | 100.0% | 34.2% | 2.9% | 0 | 5,705 | 32,051 | 665,680 |
| 990-EZ | 47,072 | 100.0% | 82.3% | 0.4% | 0 | 0 | 1,029 | 40,785 |
Percentiles are the median over tax years of each year's percentile.