Variable pages · IRS 990 Master Concordance
PF_00_METHOD_ACC_CASH_X
Cash
- Description
- Method of accounting - Cash
- Table
PF-P00-T00-HEADER(one)- Part
- Heading (items A-J)
- Location
F990-PC-PART-00-LINE-00- Type
- checkbox
- Scope
- HD – header (all returns)
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
849k
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 | IRS990PF/MethodOfAccountingCash | PF | 2009–2012 | 81,776 | 10.4% | |
| x2 | IRS990PF/MethodOfAccountingCashInd | PF | 2013–2024 | 767,562 | 14.3% |
% 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 | 1.8k | 20k | 28k | 33k | ||||||||||||
| x2 | 37k | 41k | 45k | 48k | 52k | 55k | 62k | 82k | 85k | 88k | 89k | 82k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 75 | 79 | 80 | 81 | 82 | 76 | 77 | 77 | 76 | 73 | 71 | 71 | 71 | 72 | 72 | 71 |
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 | 849,338 | 100.0% |