Variable pages · IRS 990 Master Concordance
PF_AX39_LIAB_OTH_EOY_BV
Other liabilities schedule - book value, end of year
- Description
- End of Year - Book Value
- Table
PF-P99-T39-LIAB-OTH(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-39- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
101k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 1.3x (OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt, 990PF, TY2020) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 1.3% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt | many-to-one table, but 72% 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. |
MANY_NOT_REPEATING | ⓘ info | OtherLiabilitiesSchedule/OtherLiabilities/EOYBookValue | many-to-one table, but 72% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | OtherLiabilitiesSchedule/OtherLiabilities/EOYBookValue | PF | 2009–2012 | 8,650 | 8.77% | 25.7% |
| x2 | OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt | PF | 2013–2024 | 92,133 | 8.64% | 25.7% |
% 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 | 278 | 2.0k | 2.9k | 3.5k | ||||||||||||
| x2 | 4.3k | 4.9k | 5.2k | 5.5k | 6.1k | 6.6k | 7.6k | 10k | 11k | 11k | 11k | 9.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 12 | 8 | 8 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 |
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 | 100,783 | 100.0% | 12.7% | 1.3% | 297 | 3,359 | 29,311 | 7,782,842 |
Percentiles are the median over tax years of each year's percentile.