Variable pages · IRS 990 Master Concordance
PF_02_NAFB_UNRESTRICT_BOY_BV
Unrestricted net assets - book value, beginning of year
- Description
- Unrestricted - Beginning of Year - Book Value
- Table
PF-P02-T00-BALANCE-SHEET(one)- Part
- Part II - Balance Sheets
- Location
F990-PF-PART-02-LINE-24-COL-A- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
3 / 3
xpaths observed / mapped
289k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 1.3x (IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt, 990PF, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 2.4% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
POLARITY | ⚠ error | IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt | negated element 'NoDonorRstrNetAssestsBOYAmt' pooled with non-negated xpaths | ✓ acceptednoteFalse positive: 'NoDonorRstr...' means net assets without donor restrictions, the same line as the other xpaths of the variable. |
POLARITY | ⚠ error | IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt | negated element 'NoDonorRstrNetAssestsBOYAmt' pooled with non-negated xpaths | ✓ acceptednoteFalse positive: 'NoDonorRstr...' means net assets without donor restrictions, the same line as the other xpaths of the variable. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/BalanceSheets/UnrestrictedBOY | PF | 2009–2012 | 23,384 | 23.7% | |
| x2 | IRS990PF/Form990PFBalanceSheetsGrp/UnrestrictedBOYAmt | PF | 2013–2018 | 90,492 | 24.9% | |
| x3 | IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt | PF | 2019–2024 | 174,723 | 27% |
% 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 | 591 | 5.6k | 7.8k | 9.5k | ||||||||||||
| x2 | 11k | 13k | 15k | 16k | 17k | 19k | ||||||||||
| x3 | 21k | 28k | 30k | 32k | 33k | 31k | ||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 25 | 22 | 22 | 24 | 24 | 24 | 25 | 25 | 25 | 25 | 24 | 24 | 25 | 26 | 27 | 27 |
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 | 288,599 | 100.0% | 1.6% | 2.4% | 33,524 | 321,442 | 1,743,962 | 125,622,324 |
Percentiles are the median over tax years of each year's percentile.