Variable pages · IRS 990 Master Concordance
SA_03_PUB_GRO_RCPT_NONUBIZ_TOT
Gross receipts from activities that are not an unrelated trade or business during the current tax year and the four years prior
- Description
- Gross Receipts From Non UBI - Total
- 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-A-LINE-03-COL-F- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
760k
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 151.9x (IRS990ScheduleA/GrossReceiptsFromNonUBI/Total, 990EZ, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ info | Sign convention | 0.1% 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/GrossReceiptsFromNonUBI/Total | SZ | 2009–2012 | 70,034 | 10.3% | |
| x2 | IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | SZ | 2013–2024 | 689,616 | 15.8% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/GrossReceiptsFromNonUBI/Total | 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 | 3.6k | 16k | 22k | 28k | ||||||||||||
| x2 | 32k | 36k | 39k | 41k | 44k | 57k | 61k | 66k | 76k | 82k | 85k | 72k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 7 | 7 | 8 | 8 | 9 | 9 | 9 | 9 | 11 | 11 | 10 | 11 | 11 | 11 | 12 |
| 990-EZ | 13 | 13 | 13 | 14 | 14 | 15 | 15 | 15 | 15 | 19 | 20 | 20 | 20 | 21 | 22 | 22 |
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 | 375,982 | 100.0% | 63.4% | 0.2% | 0 | 0 | 53,213 | 6,484,696 |
| 990-EZ | 383,667 | 100.0% | 73.7% | 0.0% | 0 | 0 | 6,930 | 458,305 |
Percentiles are the median over tax years of each year's percentile.