Variable pages · IRS 990 Master Concordance
SR_06_UNRLTD_ORG_PTR_CODE_V_AMT
Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)
- Description
- Form990 Schedule RPart VI - Code V amount
- Table
SR-P06-T01-UNRLTD-ORGS-TAXABLE-PARTNERSHIP(many)- Part
- Part VI - Unrelated Organizations Taxable as a Partnership
- Location
SCHED-R-PART-06-COL-I- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
518
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 11.5% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp/UBICodeVAmt | many-to-one table, but 70% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 27.8% of 392 filings, max 9/filing, TY2013-2024; repeat_root: ''=70% ; IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp=30%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartVI/CodeVAmount | many-to-one table, but 70% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 30.2% of 126 filings, max 41/filing, TY2009-2012; repeat_root: ''=70% ; IRS990ScheduleR/Form990ScheduleRPartVI=30%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartVI/CodeVAmount | SZ | 2009–2012 | 126 | 0.02% | 30.2% |
| x2 | IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp/UBICodeVAmt | SZ | 2013–2024 | 392 | 0.00685% | 27.8% |
% 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 | 20 | 35 | 35 | 36 | ||||||||||||
| x2 | 33 | 33 | 30 | 30 | 23 | 30 | 33 | 43 | 45 | 36 | 37 | 19 | ||||
| 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 | <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 | 518 | 100.0% | 68.2% | 11.5% | 0 | 0 | 0 | 153,990 |
Percentiles are the median over tax years of each year's percentile.