Variable pages · IRS 990 Master Concordance
SA_03_PCT_INVEST_INCOME_PY
Investment income percentage - prior year
- Description
- Investment income percentage from prior year's Schedule A; Part III; line 15a
- Table
SA-P03-T00-SUPPORT_SCHEDULE_509(one)- Part
- Part III - Support Schedule for Organizations Described in Section 509(a)(2)
- Location
SCHED-A-PART-03-SECTION-D-LINE-18- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
1.4M
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
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 15.7x (IRS990ScheduleA/InvestmentIncomePYPct, 990EZ, TY2019) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 9.6x (990: IRS990ScheduleA/PriorYrInvestIncomePercentage vs IRS990ScheduleA/InvestmentIncomePYPct) |
| ✓ pass | One scale across xpaths (fraction vs percent) | IRS990ScheduleA/InvestmentIncomePYPct: fraction (0-1); IRS990ScheduleA/PriorYrInvestIncomePercentage: fraction (0-1) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990ScheduleA/PriorYrInvestIncomePercentage | 990 medians differ 15x across xpaths (PriorYrInvestIncomePercentage vs InvestmentIncomePYPct) | ✓ acceptednoteOld and new xpaths are both fractions on a 0-1 scale (q99 = 1.0 for each); no percent/fraction mix. Medians near zero (1e-4 to 0.5) make ratios unstable. Same quantity. Evidence (990): IRS990ScheduleA/InvestmentIncomePYPct [Section D Line 18] TY13-24 n=727,067 yearly medians 0 to 0.0079; IRS990ScheduleA/PriorYrInvestIncomePercentage [Section D Line 18] TY9-12 n= 88,836 yearly medians 0.0083 to 0.01 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/PriorYrInvestIncomePercentage | SZ | 2009–2012 | 136,745 | 18% | |
| x2 | IRS990ScheduleA/InvestmentIncomePYPct | SZ | 2013–2024 | 1,241,239 | 26.4% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/PriorYrInvestIncomePercentage | 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 | 9.0k | 34k | 44k | 49k | ||||||||||||
| x2 | 53k | 73k | 84k | 88k | 94k | 99k | 104k | 116k | 131k | 137k | 141k | 120k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 17 | 18 | 18 | 18 | 17 | 21 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 23 |
| 990-EZ | 21 | 19 | 19 | 18 | 18 | 23 | 26 | 26 | 27 | 26 | 27 | 28 | 29 | 29 | 30 | 31 |
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 | 815,903 | 100.0% | 32.5% | 0.0% | 0 | 0.00 | 0.01 | 0.31 |
| 990-EZ | 562,080 | 100.0% | 59.4% | 0.0% | 0 | 0 | 0.00 | 0.31 |
Percentiles are the median over tax years of each year's percentile.