Variable pages · IRS 990 Master Concordance
SD_05_ENDOW_INVEST_CY_M1
Endowment fund net investment earnings, gains, and losses - prior year
- Description
- Investment earnings or losses
- Table
SD-P05-T00-ENDOWMENT(one)- Part
- Part V - Endowment Funds
- Location
SCHED-D-PART-05-LINE-01C-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
368k
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 77.6x (IRS990ScheduleD/CurrentYearMinus1Year/InvestmentEarningsOrLosses, 990, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.4x |
| ⓘ info | Sign convention | 20.6% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 990 medians differ 26x across xpaths (InvestmentEarningsOrLossesAmt vs InvestmentEarningsOrLosses) | ✓ acceptednoteSame form line: the pre-2013 xpath (TY2009-12) and its post-2013 successor never overlap in a year. The check compares medians of per-year/schema-version q50 with zeros dropped, so zero-heavy eras and the small, larger-org TY2009-10 e-file population drive the ratio (old-xpath medians fall 2009->2012 toward the new-era level; yearly medians within one xpath swing as much). Same quantity. Evidence (990): IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt [Line 01c Column (B)] TY13-24 n=311,799 yearly medians -1,401.5 to 290,013; IRS990ScheduleD/CurrentYearMinus1Year/InvestmentEarningsOrLosses [Line 01c Column (B)] TY9-12 n= 56,289 yearly medians -176,140.5 to 136,872.5 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/CurrentYearMinus1Year/InvestmentEarningsOrLosses | SZ | 2009–2012 | 56,289 | 10.7% | |
| x2 | IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | SZ | 2013–2024 | 311,799 | 7.23% |
% 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 | 6.1k | 14k | 17k | 19k | ||||||||||||
| x2 | 21k | 22k | 24k | 24k | 26k | 27k | 28k | 29k | 30k | 30k | 30k | 20k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 18 | 11 | 11 | 11 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 9 | 9 | 9 | 9 | 7 |
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 | 368,088 | 100.0% | 0.8% | 20.6% | 5,225 | 56,353 | 312,194 | 18,663,400 |
Percentiles are the median over tax years of each year's percentile.