Variable pages · IRS 990 Master Concordance
SA_03_TOT_ADD_L10AB_CY_M1
Gross investment income and unrelated business taxable income during the current tax year minus one year
- Description
- Current tax year minus one year
- 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-B-LINE-10C-COL-D- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
1.1M
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 3.2x (IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt, 990, TY2023) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.1x (990EZ: IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus1Year vs IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt) |
| ⓘ info | Sign convention | 0.5% 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/InvestmentIncomeAndUBTI/CurrentTaxYearMinus1Year | SZ | 2009–2012 | 149,566 | 19.4% | |
| x2 | IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | SZ | 2013–2024 | 910,889 | 18% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/TotalOfLines10aAnd10b/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 | 10k | 38k | 48k | 53k | ||||||||||||
| x2 | 57k | 61k | 64k | 65k | 69k | 73k | 74k | 82k | 91k | 95k | 98k | 82k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 20 | 20 | 20 | 20 | 19 | 19 | 19 | 18 | 18 | 18 | 18 | 17 | 17 | 17 | 17 | 18 |
| 990-EZ | 25 | 21 | 19 | 19 | 18 | 17 | 16 | 16 | 15 | 16 | 16 | 16 | 16 | 17 | 18 | 18 |
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 | 698,014 | 100.0% | 3.5% | 0.6% | 131 | 1,598 | 18,224 | 1,321,799 |
| 990-EZ | 362,440 | 100.0% | 19.7% | 0.2% | 8 | 43.50 | 303 | 16,851 |
Percentiles are the median over tax years of each year's percentile.