Variable pages · IRS 990 Master Concordance
F9_10_ASSET_NOTE_LOAN_NET_BOY
Net notes and loans receivable - beginning of year
- Description
- Net notes and loans receivable, beginning of year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-07-BOY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
452k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
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 4.7x (IRS990/OthNotesLoansReceivableNetGrp/BOYAmt, 990, TY2016) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 14.7x (990: IRS990/OtherNotesLoansReceivableNet/BOY vs IRS990/OthNotesLoansReceivableNetGrp/BOYAmt) |
| ⓘ info | Sign convention | 0.2% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/OtherNotesLoansReceivableNet/BOY | 990 medians differ 13x across xpaths (BOY vs BOYAmt) | ✓ acceptednoteSame form line: the pre-2013 xpath (TY2009-12) and its post-2013 successor never overlap in a year. The check compares medians of per-year/schema-version q50 with zeros dropped, so zero-heavy eras and the small, larger-org TY2009-10 e-file population drive the ratio (old-xpath medians fall 2009->2012 toward the new-era level; yearly medians within one xpath swing as much). Same quantity. Evidence (990): IRS990/OthNotesLoansReceivableNetGrp/BOYAmt [Line 07 BOY] TY13-24 n=388,472 yearly medians 0 to 109,005; IRS990/OtherNotesLoansReceivableNet/BOY [Line 07 BOY] TY9-12 n= 63,327 yearly medians 65,613 to 398,969.5 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/OtherNotesLoansReceivableNet/BOY | PC | 2009–2012 | 63,327 | 13% | |
| x2 | IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | PC | 2013–2024 | 388,473 | 11.2% | |
| x3 | IRS990/Form990PartX/OtherNotesLoansReceivableNet/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 | 4.8k | 13k | 22k | 23k | ||||||||||||
| x2 | 25k | 27k | 28k | 28k | 30k | 30k | 31k | 38k | 40k | 41k | 40k | 31k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 14 | 11 | 14 | 13 | 13 | 12 | 12 | 12 | 11 | 11 | 11 | 12 | 12 | 12 | 11 | 11 |
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 | 451,799 | 100.0% | 42.4% | 0.2% | 0 | 12,768 | 581,050 | 158,919,461 |
Percentiles are the median over tax years of each year's percentile.