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Build a panel of 990PF filers

Source: R/panel-build.R
panelize_pf.Rd

panelize() for the 990PF release: private foundations, which file Form 990PF and are published separately from Form 990 and 990EZ filers. The source is data_source(form = "990PF"); every other argument passes through to panelize(), so the panel is built, filtered, and logged the same way.

Usage

panelize_pf(
  sfw = NULL,
  tables = c("PF00", "PF01", "PF02"),
  years,
  version = efile_version(),
  format = .efile_default_format(),
  root = NULL,
  ...
)

Arguments

sfw

Optional create_sfw() sample frame.

tables

Aliases or literal 990PF table names. Defaults to the 990PF header and the Part I and Part II financial statements.

years

Tax years.

version

Published release, such as "v3_1".

format

Source file format, "parquet" or "csv".

root

Optional base URL or local directory holding a copy of the 990PF release; overrides version.

...

Further arguments to panelize(), such as backend, cache, path, or bmf.

Value

A panel (see panelize()).

Details

The 990PF release has its own tables and aliases – see table_catalog(form = "990PF"):

  • PF00 – PF-P00-T00-HEADER (990PF-specific header items).

  • PF01 – PF-P01-T00-REVENUE-EXPENSE (Part I). Each line is reported in up to four columns: _BOOKS (revenue and expenses per books), _NET (net investment income), _ADJ_NET (adjusted net income), and _DISBMT (disbursements for charitable purposes).

  • PF02 – PF-P02-T00-BALANCE-SHEET (Part II), with beginning- and end-of-year book value (_BOY_BV, _EOY_BV) and end-of-year fair market value (_EOY_FMV).

  • PF03 – PF-P03-T00-NET-ASSET-FUND-BALANCE-CHANGE (Part III).

  • P00 – F9-P00-T00-HEADER, the header shared with the 990 release.

A 990PF panel cannot be combined with 990 or 990EZ filers in one call, and form scope does not apply: a frame whose select rule uses a 990 scope such as "both" is an error.

See also

panelize(), data_source(), financial_fields().

Examples

if (FALSE) { # \dontrun{
pf <- panelize_pf(years = 2021:2022, backend = "duckdb", cache = "none")
pf <- panel_normalize(pf)
accounting_check(pf$data, section = "balance_sheet")
} # }