Variable pages · IRS 990 Master Concordance
F9_10_ASSET_LOAN_DSQ_PERS_BOY
Loans and other receivables from disqualified persons - beginning of year
- Description
- Loans and other receivables from disqualified persons, end of year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-06-BOY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
228k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.5x year-on-year (in 2011) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ReceivablesFromDisqualPersons/BOY | PC | 2009–2012 | 22,076 | 5.51% | |
| x2 | IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | PC | 2013–2024 | 205,606 | 7.48% | |
| x3 | IRS990/Form990PartX/ReceivablesFromDisqualPersons/BOY | 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 | 856 | 2.0k | 9.3k | 9.9k | ||||||||||||
| x2 | 12k | 13k | 12k | 12k | 13k | 13k | 15k | 21k | 23k | 24k | 25k | 21k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 2 | 6 | 6 | 6 | 6 | 5 | 5 | 5 | 5 | 5 | 7 | 7 | 7 | 7 | 7 |
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 | 227,682 | 100.0% | 97.8% | 0.0% | 0 | 0 | 0 | 157,717 |
Percentiles are the median over tax years of each year's percentile.