Variable pages · IRS 990 Master Concordance
PF_02_NAFB_CAP_SURPLUS_EOY_BV
Paid-in or capital surplus - book value, end of year
- Description
- Paid-in or Capital Surplus - End of Year - Book Value
- Table
PF-P02-T00-BALANCE-SHEET(one)- Part
- Part II - Balance Sheets
- Location
F990-PF-PART-02-LINE-28-COL-B- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
356k
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.9x (IRS990PF/Form990PFBalanceSheetsGrp/AdditionalPaidInCapitalEOYAmt, 990PF, TY2016) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.8x |
| ⓘ info | Sign convention | 0.2% 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 | IRS990PF/BalanceSheets/PaidInOrCapitalSurplusEOY | PF | 2009–2012 | 38,575 | 36.9% | |
| x2 | IRS990PF/Form990PFBalanceSheetsGrp/AdditionalPaidInCapitalEOYAmt | PF | 2013–2024 | 317,495 | 28.8% |
% 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 | 1.0k | 9.7k | 13k | 15k | ||||||||||||
| x2 | 17k | 17k | 18k | 20k | 21k | 23k | 26k | 35k | 36k | 36k | 36k | 33k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 44 | 38 | 38 | 37 | 37 | 32 | 31 | 31 | 31 | 30 | 29 | 30 | 30 | 29 | 29 | 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-PF | 356,070 | 100.0% | 94.0% | 0.2% | 0 | 0 | 0 | 2,233,472 |
Percentiles are the median over tax years of each year's percentile.