Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_ASSETS_EOY
End-of-year assets
- Description
- End-of-year assets ($)
- Table
SR-P01-T01-ID-DISREGARDED-ENTITIES(many)- Part
- Part I - Identification of Disregarded Entities
- Location
SCHED-R-PART-01-COL-E- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
90k
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 1.8x (IRS990ScheduleR/Form990ScheduleRPartI/EOYAssets, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 2.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | many-to-one table, but 59% 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 39.3% of 78,233 filings, max 412/filing, TY2013-2024; repeat_root: ''=59% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=41%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/EOYAssets | many-to-one table, but 60% 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 38.0% of 11,815 filings, max 88/filing, TY2009-2012; repeat_root: ''=60% ; IRS990ScheduleR/Form990ScheduleRPartI=40%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/EOYAssets | SZ | 2009–2012 | 11,815 | 2.18% | 38.0% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | SZ | 2013–2024 | 78,233 | 1.97% | 39.3% |
% 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 | 1.3k | 3.0k | 3.6k | 3.9k | ||||||||||||
| x2 | 4.5k | 5.0k | 5.4k | 5.8k | 6.4k | 6.6k | 7.0k | 7.6k | 7.9k | 8.1k | 8.4k | 5.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 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 | 90,048 | 100.0% | 24.7% | 2.7% | 0 | 406,536 | 3,190,457 | 107,002,940 |
Percentiles are the median over tax years of each year's percentile.