Variable pages · IRS 990 Master Concordance
F9_10_LIAB_NOTE_UNSEC_EOY
Unsecured mortgages and notes payable - end of year
- Description
- Unsecured notes and loans payable, end of year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-24-EOY- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
448k
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 714.9x (IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt, 990, TY2023) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.5x |
| ⓘ info | Sign convention | 0.1% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990/UnsecuredNotesLoansPayable/EOY | 990 medians differ 77x across xpaths (EOY vs EOYAmt) | ✓ 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/UnsecuredNotesLoansPayableGrp/EOYAmt [Line 24 EOY] TY13-24 n=403,387 yearly medians 0 to 33,336; IRS990/UnsecuredNotesLoansPayable/EOY [Line 24 EOY] TY9-12 n= 44,936 yearly medians 5,107 to 200,000 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/UnsecuredNotesLoansPayable/EOY | PC | 2009–2012 | 44,936 | 10.3% | |
| x2 | IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | PC | 2013–2024 | 403,389 | 11.7% | |
| x3 | IRS990/Form990PartX/UnsecuredNotesLoansPayable/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 | 2.5k | 7.5k | 16k | 18k | ||||||||||||
| x2 | 21k | 23k | 24k | 24k | 26k | 26k | 41k | 55k | 46k | 43k | 42k | 32k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 8 | 6 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 14 | 17 | 14 | 12 | 12 | 12 |
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 | 448,323 | 100.0% | 45.7% | 0.1% | 0 | 10,796 | 136,298 | 18,492,303 |
Percentiles are the median over tax years of each year's percentile.