Variable pages · IRS 990 Master Concordance
SD_08_INVEST_PROG_RLTD_BV
Program related investment - book value
- Description
- Investments Program Related - Book value
- Table
SD-P08-T01-INVESTMENTS-PROG-RLTD(many)- Part
- Part VIII - Investments - Program Related
- Location
SCHED-D-PART-08-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
70k
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.2x (IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt, 990, TY2018) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 1.8% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | many-to-one table, but 54% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 45.9% of 59,538 filings, max 214/filing, TY2013-2024; repeat_root: ''=54% ; IRS990ScheduleD/InvstProgramRelatedOrgGrp=46%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/InvestmentsProgramRelated/BookValue | SZ | 2009–2012 | 10,432 | 1.98% | 50.5% |
| x2 | IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | SZ | 2013–2024 | 59,538 | 1.58% | 45.9% |
| x3 | IRS990ScheduleD/Form990ScheduleDPartVIII/InvestmentsProgramRelated/BookValue | SZ | not observed | 0 |
% 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 | 720 | 2.8k | 3.3k | 3.6k | ||||||||||||
| x2 | 3.9k | 4.1k | 4.3k | 4.5k | 4.9k | 5.0k | 5.1k | 5.7k | 5.9k | 5.9k | 6.0k | 4.4k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
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 | 69,970 | 100.0% | 0.4% | 1.8% | 66,926 | 360,540 | 1,900,055 | 166,420,723 |
Percentiles are the median over tax years of each year's percentile.