Variable pages · IRS 990 Master Concordance
PF_14_POF_DIST_QUAL_TOT
Qualifying distributions - total
- Description
- Qualifying Distributions Grp - Total
- Table
PF-P14-T00-PRIVATE-OPERATING-FOUNDATIONS(one)- Part
- Part XIV - Private Operating Foundations (2023: Part XIII)
- Location
F990-PF-PART-14-LINE-02C-COL-E- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
112k
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 1.7x (IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/TotalAmt, 990PF, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.6x |
| ⓘ 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/PrivateOperatingFoundations/QualifyingDistributions/Total | PF | 2009–2012 | 8,481 | 8.58% | |
| x2 | IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/TotalAmt | PF | 2013–2024 | 103,020 | 10.8% |
% 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 | 223 | 2.0k | 2.8k | 3.4k | ||||||||||||
| x2 | 3.9k | 4.5k | 5.3k | 5.6k | 6.2k | 6.6k | 8.2k | 12k | 12k | 13k | 13k | 12k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 10 | 8 | 8 | 9 | 8 | 9 | 9 | 9 | 9 | 9 | 9 | 10 | 10 | 10 | 11 | 11 |
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 | 111,501 | 100.0% | 23.0% | 0.0% | 17,552 | 105,116 | 566,601 | 37,368,631 |
Percentiles are the median over tax years of each year's percentile.