Variable pages · IRS 990 Master Concordance
F9_10_NAFB_NO_FOLLOW_SFAS117_X
Does not follow FASB ASC 958 [x]
- Description
- Organization does not follow SFAS 117
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-29-BTWN-30- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
3 / 5
xpaths observed / mapped
899k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/DoNotFollowSFAS117 | PC | 2009–2012 | 111,284 | 23.1% | |
| x2 | IRS990/OrgDoesNotFollowSFAS117Ind | PC | 2013–2018 | 327,120 | 22.9% | |
| x3 | IRS990/OrgDoesNotFollowFASB117Ind | PC | 2019–2024 | 460,717 | 25.6% | |
| x4 | IRS990/Form990PartX/DoNotFollowSFAS117 | PC | not observed | 0 | ||
| x5 | IRS990/OrgDoesNotFollowSFAS117 | 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 | 4.1k | 29k | 37k | 41k | ||||||||||||
| x2 | 46k | 50k | 54k | 56k | 59k | 62k | ||||||||||
| x3 | 64k | 77k | 81k | 84k | 84k | 71k | ||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 12 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 24 | 24 | 24 | 24 | 26 |
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
| Value | Filings | Share |
|---|---|---|
X | 899,121 | 100.0% |