Variable pages · IRS 990 Master Concordance
PF_12_AMT_SET_ASIDE_CASH_DIST
Cash Distribution Test
- Description
- Amounts Set Aside - Cash Distribution Test
- Table
PF-P12-T00-QUALIFYING-DISTRIBUTIONS(one)- Part
- Part XII - Qualifying Distributions (2023: Part XI)
- Location
F990-PF-PART-12-LINE-03B- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
3 / 3
xpaths observed / mapped
276k
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 |
| ⓘ info | Sign convention | 0.0% 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/QualifyingDistributions/AmountsSetAsideCashDistriTest | PF | 2009–2012 | 13,472 | 12% | |
| x2 | IRS990PF/QualifyingDistriPartXIIGrp/SetAsideCashDistriTestAmt | PF | 2013–2020 | 125,136 | 28.3% | |
| x3 | IRS990PF/PFQualifyingDistributionsGrp/SetAsideCashDistriTestAmt | PF | 2021–2024 | 136,993 | 28.4% |
% 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 | 256 | 3.7k | 4.7k | 4.8k | ||||||||||||
| x2 | 6.4k | 10k | 11k | 12k | 13k | 17k | 22k | 32k | ||||||||
| x3 | 34k | 35k | 36k | 33k | ||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 11 | 15 | 14 | 12 | 14 | 19 | 19 | 19 | 19 | 23 | 26 | 28 | 28 | 28 | 29 | 28 |
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 | 275,601 | 100.0% | 99.3% | 0.0% | 0 | 0 | 0 | 0 |
Percentiles are the median over tax years of each year's percentile.