Variable pages · IRS 990 Master Concordance
SA_03_TOT_INCOME_UBIZ_TOT
Gross unrelated business taxable income during the current tax year and the four years prior
- Description
- Post1975 UBTI - 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-B-LINE-10B-COL-F- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
575k
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 1.1x (IRS990ScheduleA/Post1975UBTI/Total, 990, TY2011) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ 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/Post1975UBTI/Total | SZ | 2009–2012 | 63,703 | 9.23% | |
| x2 | IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | SZ | 2013–2024 | 511,779 | 11.6% | |
| x3 | IRS990ScheduleA/Form990ScheduleAPartIII/Post1975UBTI/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 | 3.1k | 15k | 20k | 25k | ||||||||||||
| x2 | 28k | 31k | 33k | 34k | 37k | 40k | 40k | 44k | 52k | 58k | 61k | 53k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 6 | 6 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 8 | 8 |
| 990-EZ | 11 | 12 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 14 | 13 | 14 | 14 | 16 | 17 | 17 |
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 | 270,538 | 100.0% | 93.8% | 0.2% | 0 | 0 | 0 | 257,235 |
| 990-EZ | 304,944 | 100.0% | 98.6% | 0.0% | 0 | 0 | 0 | 237 |
Percentiles are the median over tax years of each year's percentile.