Variable pages · IRS 990 Master Concordance
F9_10_NAFB_RESTRICT_EOY
Net assets with donor restrictions BOY
- Description
- Net assets with donor restrictions Beginning of Year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-28-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
1 / 1
xpaths observed / mapped
621k
filings with a value
2019–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.2x (IRS990/DonorRestrictionNetAssetsGrp/EOYAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 0.4% 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/DonorRestrictionNetAssetsGrp/EOYAmt | PC | 2019–2024 | 621,378 | 29.4% |
% 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 | 95k | 107k | 111k | 113k | 114k | 82k | ||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 34 | 33 | 33 | 32 | 32 | 29 | ||||||||||
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 | 621,376 | 100.0% | 13.7% | 0.4% | 22,957 | 181,170 | 987,290 | 87,021,557 |
Percentiles are the median over tax years of each year's percentile.
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | RISEWELL COMMUNITY SERVICES INC FKA | 40574 | XML |