Variable pages · IRS 990 Master Concordance
F9_01_NAFB_TOT_BOY
Net assets or fund balances - beginning of year
- Description
- Net Assets or Fund Balances; BOY
- Table
F9-P01-T00-SUMMARY(one)- Part
- Part I - Summary
- Location
F990-PC-PART-01-LINE-22-BOY- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
5.8M
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 2.3x (IRS990/NetAssetsOrFundBalancesBOY, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 5.3% 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 | IRS990/NetAssetsOrFundBalancesBOY | PC | 2009–2012 | 490,975 | 99.2% | |
| x2 | IRS990EZ/NetAssetsOrFundBalancesBOY | EZ | 2009–2012 | 247,613 | 97.3% | |
| x3 | IRS990/NetAssetsOrFundBalancesBOYAmt | PC | 2013–2024 | 3,290,237 | 97.7% | |
| x4 | IRS990EZ/NetAssetsOrFundBalancesBOYAmt | EZ | 2013–2024 | 1,786,390 | 94% | |
| x5 | IRS990/Form990PartI/NetAssetsOrFundBalancesBOY | PC | 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 | 33k | 122k | 158k | 178k | ||||||||||||
| x2 | 15k | 61k | 80k | 91k | ||||||||||||
| x3 | 197k | 216k | 230k | 240k | 258k | 267k | 279k | 315k | 329k | 341k | 347k | 271k | ||||
| x4 | 101k | 112k | 120k | 125k | 133k | 142k | 145k | 161k | 191k | 194k | 194k | 168k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 99 | 99 | 99 | 99 | 99 | 99 | 99 | 99 | 99 | 98 | 98 | 98 | 98 | 98 | 98 | 98 |
| 990-EZ | 98 | 97 | 97 | 97 | 97 | 96 | 96 | 96 | 96 | 95 | 95 | 95 | 94 | 94 | 94 | 94 |
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 | 3,781,196 | 100.0% | 0.6% | 6.3% | 117,585 | 512,648 | 2,173,228 | 168,847,032 |
| 990-EZ | 2,033,993 | 100.0% | 2.2% | 3.6% | 13,456 | 43,437 | 108,417 | 434,185 |
Percentiles are the median over tax years of each year's percentile.