Variable pages · IRS 990 Master Concordance
SD_99_RECO_NETASSET_EXCESS_AFS
Excess or deficit per audited financial statements
- Description
- Excess or (deficit) for the year per financial statements (line 3 plus or minus line 9) (see SD-FORM-VERSION-2011-PART-11)
- Table
SD-P99-T00-RECONCILIATION-NETASSETS(one)- Part
- Lines from earlier versions of the schedule (reconciliation of net assets)
- Location
SCHED-D-PART-99-LINE-10- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
1 / 2
xpaths observed / mapped
172k
filings with a value
2009–2011
tax years observed
0
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 3.7x (IRS990ScheduleD/ExcessOrDeficitPerFS, 990, TY2011) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 40.8% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/ExcessOrDeficitPerFS | SZ | 2009–2011 | 171,826 | 51.1% | |
| x2 | IRS990ScheduleD/Form990ScheduleDPartXI/ExcessOrDeficitPerFS | 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 | 24k | 67k | 82k | |||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 71 | 54 | 51 | |||||||||||||
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 | 171,826 | 100.0% | 0.3% | 40.8% | -37,289 | 33,075 | 316,219 | 19,151,601 |
Percentiles are the median over tax years of each year's percentile.
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2011 | 990 | x1 | CINNAMINSON GIRLS SOFTBALL | -12164 | XML |