Variable pages · IRS 990 Master Concordance
PF_14_POF_ENDOW_TOT
Endowment test: 2/3 of minimum investment return - total
- Description
- Two Thirds Min Invst Return - Total
- Table
PF-P14-T00-PRIVATE-OPERATING-FOUNDATIONS(one)- Part
- Part XIV - Private Operating Foundations (2023: Part XIII)
- Location
F990-PF-PART-14-LINE-03B-COL-E- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
98k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ▲ warn | No sudden change in the median between adjacent years | largest change 26.0x (IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/TotalAmt, 990PF, TY2021) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.9x (990PF: IRS990PF/PrivateOperatingFoundations/TwoThirdsMinInvstReturn/Total vs IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/TotalAmt) |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990PF/PrivateOperatingFoundations/TwoThirdsMinInvstReturn/Total | 990PF medians differ 36x across xpaths (Total vs TotalAmt) | ✓ acceptednoteSame line under an older and a newer element name; medians differ with the filer population and with zero amounts reported from 2017-2018 on (e-file software; e-file mandate 2020); no mapping change. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/PrivateOperatingFoundations/TwoThirdsMinInvstReturn/Total | PF | 2009–2012 | 7,860 | 7.96% | |
| x2 | IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/TotalAmt | PF | 2013–2024 | 90,411 | 8.39% |
% 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 | 209 | 1.9k | 2.6k | 3.2k | ||||||||||||
| x2 | 3.6k | 4.2k | 4.8k | 5.2k | 5.6k | 5.9k | 7.3k | 10k | 11k | 11k | 12k | 9.6k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 9 | 7 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 9 | 9 | 9 | 10 | 8 |
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 | 98,271 | 100.0% | 49.5% | 0.0% | 0 | 312 | 44,179 | 5,743,808 |
Percentiles are the median over tax years of each year's percentile.