Variable pages · IRS 990 Master Concordance
PF_02_LIAB_LOAN_OFF_EOY_BV
Loans from officers - book value, end of year
- Description
- Loans from Officers - End of Year - Book Value
- Table
PF-P02-T00-BALANCE-SHEET(one)- Part
- Part II - Balance Sheets
- Location
F990-PF-PART-02-LINE-20-COL-B- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
90k
filings with a value
2009–2024
tax years observed
1 + 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 17.0x (IRS990PF/Form990PFBalanceSheetsGrp/LoansFromOfficersEOYAmt, 990PF, TY2018) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.9x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 3.3x year-on-year (in 2018) | open |
SCALE_BREAK | ▲ warn | IRS990PF/BalanceSheets/LoansFromOfficersEOY | 990PF medians differ 16x across xpaths (LoansFromOfficersEOY vs LoansFromOfficersEOYAmt) | ✓ acceptednoteSame line under an older and a newer element name; medians differ with the filer population and with zero amounts reported from 2017-2018 on (e-file software; e-file mandate 2020); no mapping change. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/BalanceSheets/LoansFromOfficersEOY | PF | 2009–2012 | 1,708 | 1.75% | |
| x2 | IRS990PF/Form990PFBalanceSheetsGrp/LoansFromOfficersEOYAmt | PF | 2013–2024 | 88,232 | 12.4% |
% 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 | 38 | 388 | 585 | 697 | ||||||||||||
| x2 | 798 | 903 | 1.2k | 1.3k | 1.5k | 5.5k | 6.5k | 12k | 13k | 15k | 17k | 14k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 7 | 7 | 11 | 11 | 12 | 13 | 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-PF | 89,940 | 100.0% | 80.9% | 0.0% | 524 | 4,230 | 34,842 | 1,596,144 |
Percentiles are the median over tax years of each year's percentile.