Variable pages · IRS 990 Master Concordance
PF_03_EXCESS_REV_OVER_EXP_BOOKS
Excess of revenue over expenses and disbursements (from Part I line 27a)
- Description
- Excess of Revenue Over Expenses and Disbursements - Revenue and Expenses per Books
- Table
PF-P03-T00-NET-ASSET-FUND-BALANCE-CHANGE(one)- Part
- Part III - Analysis of Changes in Net Assets or Fund Balances
- Location
F990-PF-PART-03-LINE-02- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
1.1M
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 | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 54.3% 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/ChangesInNetAssetsFundBalances/ExcessOfRevenueOverExpenses | PF | 2009–2012 | 99,963 | 97.8% | |
| x2 | IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt | PF | 2013–2024 | 1,017,050 | 96% |
% 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 | 2.3k | 25k | 34k | 39k | ||||||||||||
| x2 | 45k | 52k | 57k | 61k | 67k | 74k | 86k | 112k | 116k | 119k | 119k | 110k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 97 | 97 | 97 | 97 | 96 | 96 |
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 | 1,117,013 | 100.0% | 2.2% | 54.3% | -26,992 | -1,056 | 18,796 | 4,950,595 |
Percentiles are the median over tax years of each year's percentile.