Variable pages · IRS 990 Master Concordance
F9_10_LIAB_LOAN_OFF_EOY
Loans and other payables to officers, directors, trustees, key employees, creators or founders, substantial contributors, or 35% controlled entities or family members - end of year
- Description
- Loans and other receivables from officers, end of year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-22-EOY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
301k
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 24.0x (IRS990/LoansFromOfficersDirectors/EOY, 990, TY2011) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ 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/LoansFromOfficersDirectors/EOY | PC | 2009–2012 | 32,462 | 8.03% | |
| x2 | IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | PC | 2013–2024 | 268,893 | 9.16% | |
| x3 | IRS990/Form990PartX/LoansFromOfficersDirectors/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 | 1.3k | 4.3k | 12k | 14k | ||||||||||||
| x2 | 16k | 16k | 17k | 17k | 19k | 20k | 21k | 27k | 28k | 30k | 32k | 25k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 8 | 8 | 8 | 8 | 7 | 7 | 7 | 7 | 7 | 8 | 8 | 9 | 9 | 9 |
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 | 301,355 | 100.0% | 73.4% | 0.1% | 0 | 0 | 7,063 | 1,759,043 |
Percentiles are the median over tax years of each year's percentile.