Variable pages · IRS 990 Master Concordance
PF_13_EXCESS_DIST_APP_CY
Excess Distributions Carryover Applied to Current Year
- Description
- Excess Distributions Carryover Applied to Current Year
- Table
PF-P13-T00-UNDISTRIBUTED-INCOME(one)- Part
- Part XIII - Undistributed Income (2023: Part XII)
- Location
F990-PF-PART-13-LINE-05-COL-D- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
646k
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 1.5x (IRS990PF/UndistributedIncome/ExcessDistriCyovAppliedCY, 990PF, TY2010) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 29.6x (990PF: IRS990PF/UndistributedIncome/ExcessDistriCyovAppliedCY vs IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt) |
| ⓘ 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/UndistributedIncome/ExcessDistriCyovAppliedCY | PF | 2009–2012 | 57,376 | 54.2% | |
| x2 | IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt | PF | 2013–2024 | 588,266 | 56.6% |
% 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 | 1.5k | 15k | 20k | 22k | ||||||||||||
| x2 | 25k | 29k | 31k | 34k | 37k | 42k | 50k | 68k | 69k | 69k | 70k | 65k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 66 | 58 | 57 | 54 | 54 | 54 | 53 | 53 | 54 | 56 | 57 | 59 | 58 | 56 | 56 | 57 |
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 | 645,642 | 100.0% | 78.1% | 0.0% | 0 | 0 | 0 | 326,407 |
Percentiles are the median over tax years of each year's percentile.