Variable pages · IRS 990 Master Concordance
SA_03_TOT_INCOME_UBIZ_CY
Gross unrelated business taxable income during the current tax year
- Description
- Current tax 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-10B-COL-E- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
100k
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 9.6x (IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt, 990EZ, TY2018) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.1x (990: IRS990ScheduleA/Post1975UBTI/CurrentTaxYear vs IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt) |
| ⓘ 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/Post1975UBTI/CurrentTaxYear | SZ | 2009–2012 | 7,286 | 0.877% | |
| x2 | IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt | SZ | 2013–2024 | 92,571 | 3.59% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/Post1975UBTI/CurrentTaxYear | 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 | 639 | 2.1k | 2.1k | 2.4k | ||||||||||||
| x2 | 2.5k | 2.7k | 3.0k | 3.0k | 3.3k | 4.3k | 4.6k | 7.1k | 12k | 16k | 18k | 16k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 |
| 990-EZ | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 4 | 5 | 6 | 7 |
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 | 34,072 | 100.0% | 70.1% | 1.4% | 0 | 86.50 | 14,858 | 866,323 |
| 990-EZ | 65,785 | 100.0% | 96.8% | 0.1% | 0 | 0 | 0 | 6,136 |
Percentiles are the median over tax years of each year's percentile.