Variable pages · IRS 990 Master Concordance
F9_11_RECO_OTH_CHANGE_NAFB
Other changes in net assets or fund balances
- Description
- Other changes in net assets or fund balances
- Table
F9-P11-T00-ASSETS(one)- Part
- Part XI - Reconciliation of Net Assets
- Location
F990-PC-PART-11-LINE-09- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 4
xpaths observed / mapped
2.9M
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 1243.0x (IRS990EZ/OtherChangesInNetAssets, 990EZ, TY2010) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 1498.5x (990: IRS990/ReconcilationOtherChanges vs IRS990/OtherChangesInNetAssetsAmt) |
| ⓘ info | Sign convention | 15.2% 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 | IRS990EZ/OtherChangesInNetAssets | EZ | 2009–2012 | 93,965 | 36.1% | |
| x2 | IRS990/ReconcilationOtherChanges | PC | 2010–2012 | 286,993 | 57.4% | |
| x3 | IRS990/OtherChangesInNetAssetsAmt | PC | 2013–2024 | 1,873,867 | 57.1% | |
| x4 | IRS990EZ/OtherChangesInNetAssetsAmt | EZ | 2013–2024 | 685,681 | 39.4% |
% 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 | 3.9k | 25k | 31k | 34k | ||||||||||||
| x2 | 77k | 107k | 103k | |||||||||||||
| x3 | 112k | 121k | 128k | 134k | 144k | 150k | 158k | 182k | 190k | 197k | 201k | 158k | ||||
| x4 | 37k | 40k | 43k | 44k | 47k | 50k | 52k | 61k | 80k | 81k | 80k | 70k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 63 | 67 | 57 | 56 | 55 | 55 | 55 | 55 | 55 | 56 | 57 | 56 | 56 | 57 | 57 | |
| 990-EZ | 25 | 40 | 38 | 36 | 35 | 34 | 34 | 34 | 34 | 33 | 34 | 36 | 40 | 39 | 39 | 39 |
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 | 2,160,860 | 100.0% | 68.6% | 15.2% | 0 | 0 | 0 | 5,277,929 |
| 990-EZ | 779,645 | 100.0% | 65.9% | 15.3% | 0 | 0 | 0 | 54,455 |
Percentiles are the median over tax years of each year's percentile.