Variable pages · IRS 990 Master Concordance
F9_04_LOAN_DTK_AMT
Loans to or from officers, directors, trustees, or key employees
- Description
- Did the organization file Form 1120-POL for this year?
- Table
F9-P04-T00-REQUIRED-SCHEDULES-EZ(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-EZ-PART-05-LINE-38B- Type
- numeric
- Scope
- EZ – 990-EZ only
- Database
- F990
- Forms
- EZ
2 / 2
xpaths observed / mapped
39k
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 1.9x (IRS990EZ/LoansToFromOfficersAmt, 990EZ, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 0.0% 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 | IRS990EZ/LoansToFromOfficers | EZ | 2009–2012 | 5,179 | 1.99% | |
| x2 | IRS990EZ/LoansToFromOfficersAmt | EZ | 2013–2024 | 33,381 | 1.93% |
% 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 | 307 | 1.4k | 1.7k | 1.9k | ||||||||||||
| x2 | 2.0k | 2.2k | 2.2k | 2.2k | 2.7k | 3.2k | 3.2k | 3.1k | 2.7k | 3.0k | 3.5k | 3.4k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 2 | 2 |
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-EZ | 38,560 | 100.0% | 17.3% | 0.0% | 3,227 | 10,592 | 33,622 | 359,811 |
Percentiles are the median over tax years of each year's percentile.