Variable pages · IRS 990 Master Concordance
PF_AX06_FUND_BORROW_ELECTION
Election Statement
- Description
- Election Statement
- Table
PF-P99-T06-FUND-BORROWED(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-06- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
46
filings with a value
2011–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | BorrowedFundsElection/BorrowedFundsGrp/ElectionStatementTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | BorrowedFundsElection/BorrowedFundsGrp/ElectionStatementTxt | many-to-one table, but 100% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | BorrowedFundsElection/BorrowedFunds/ElectionStatement | PF | 2011–2012 | 2 | 0.0025% | |
| x2 | BorrowedFundsElection/BorrowedFundsGrp/ElectionStatementTxt | PF | 2013–2024 | 44 | 0.000871% |
% 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 | 1 | ||||||||||||||
| x2 | 1 | 2 | 3 | 3 | 2 | 2 | 3 | 6 | 10 | 8 | 3 | 1 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | ||
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 | Average length | Longest |
|---|---|---|---|
| 990-PF | 46 | 69 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
The private foundation elects to treat repayments of loan principal as qualifying distrib… | 16 | 34.8% |