Variable pages · IRS 990 Master Concordance
SL_02_LOAN_BALANCE_DUE
Balance due
- Description
- Loan Table - Balance due
- Table
SL-P02-T01-LOANS-INTERESTED-PERS(many)- Part
- Part II - Loans to and/or From Interested Persons
- Location
SCHED-L-PART-02-COL-F- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
141k
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 2.1x (IRS990ScheduleL/LoanTable/BalanceDue, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 0.1% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | many-to-one table, but 70% 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 28.0% of 117,662 filings, max 303/filing, TY2013-2024; repeat_root: ''=70% ; IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp=30%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoanTable/BalanceDue | many-to-one table, but 68% 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 31.1% of 23,828 filings, max 96/filing, TY2009-2012; repeat_root: ''=68% ; IRS990ScheduleL/LoanTable=32%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/LoanTable/BalanceDue | SZ | 2009–2012 | 23,828 | 3.09% | 31.1% |
| x2 | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | SZ | 2013–2024 | 117,662 | 1.78% | 28.0% |
| x3 | IRS990ScheduleL/Form990ScheduleLPartII/LoanTable/BalanceDue | 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 | 1.5k | 6.3k | 7.6k | 8.5k | ||||||||||||
| x2 | 9.0k | 9.4k | 9.7k | 9.7k | 10k | 10k | 10k | 10k | 10k | 10k | 10k | 8.1k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 |
| 990-EZ | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 111,151 | 100.0% | 3.3% | 0.1% | 5,996 | 25,655 | 113,782 | 4,001,417 |
| 990-EZ | 30,339 | 100.0% | 1.3% | 0.1% | 2,500 | 8,738 | 25,769 | 339,942 |
Percentiles are the median over tax years of each year's percentile.