Variable pages · IRS 990 Master Concordance
F9_10_ASSET_NOTE_LOAN_NET_EOY
Net notes and loans receivable - end of year
- Description
- Net notes and loans receivable, end of year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-07-EOY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
963k
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 15.3x (IRS990/OthNotesLoansReceivableNetGrp/EOYAmt, 990, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.2x |
| ⓘ info | Sign convention | 0.1% 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/OtherNotesLoansReceivableNet/EOY | PC | 2009–2012 | 131,770 | 27.6% | |
| x2 | IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | PC | 2013–2024 | 830,974 | 24% | |
| x3 | IRS990/Form990PartX/OtherNotesLoansReceivableNet/EOY | 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 | 8.1k | 30k | 44k | 50k | ||||||||||||
| x2 | 54k | 59k | 62k | 63k | 66k | 67k | 68k | 77k | 80k | 83k | 84k | 66k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 24 | 24 | 28 | 28 | 27 | 27 | 26 | 26 | 25 | 25 | 24 | 24 | 24 | 24 | 24 | 24 |
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 | 962,743 | 100.0% | 72.9% | 0.1% | 0 | 0 | 11,225 | 88,810,849 |
Percentiles are the median over tax years of each year's percentile.