Variable pages · IRS 990 Master Concordance
SA_05_DIST_AMT_NETINCOME_ADJ_CY
Adjusted net income for prior year
- Description
- Adjusted net income amount for prior year - distributable amount (from Section A; line 8; Column A)
- Table
SA-P05-T00-SUPPORT-ORGS(one)- Part
- Part V - Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
- Location
SCHED-A-PART-05-SECTION-C-LINE-01-CY- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
1 / 2
xpaths observed / mapped
42k
filings with a value
2014–2024
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 2.9x (IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt, 990, TY2020) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 2.3% 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/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt | SZ | 2014–2024 | 41,854 | 1.24% | |
| x2 | IRS990ScheduleA/CYAdjNetIncomeDistributableAmt | 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 | 2.5k | 1.9k | 2.0k | 2.4k | 2.6k | 3.6k | 4.6k | 4.9k | 5.4k | 6.2k | 5.7k | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
| 990-EZ | 1 | <1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
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 | 25,252 | 100.0% | 62.6% | 2.6% | 0 | 0 | 21,239 | 1,744,718 |
| 990-EZ | 16,602 | 100.0% | 86.0% | 1.9% | 0 | 0 | 0 | 51,740 |
Percentiles are the median over tax years of each year's percentile.
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990EZ | x1 | GOD ANSWERS PRAYER MINISTRIES INC | 0 | XML |