The Carryover Read · for the preparer

One EIN. Five years of carryover, read from the filed 990-PFs. The floor of the November payout number.

Type the EIN. What the next year opens with, which years do not tie, and the filed return every figure came from. Public filings only; the EIN is all that leaves your browser.

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The file

What it opens with.

Only the EIN leaves this browser, and it is sent by POST, so it never reaches a URL or a referrer. The filings read are the ones the IRS publishes.

A reading of public filings. It is not advice, not a review of any preparer’s work, and not a determination that tax applies: no figure here says what a return should have said, and none assigns a duty, a deadline or a name. For a foundation whose file your firm holds or is taking over; nobody is notified that it was read.

The foundation’s EIN

This, as a year-end letter in your firm’s name, for each foundation you prepare: one partner’s signature at /order; letters by email the same business day. Nothing is computed for a firm until it asks. Several EINs at once, nothing leaving the browser: /filed-twice.

Sign here

For the foundations you name, in your firm's name.

Your firmYour nameThis is your signature on the order.Work emailClient foundations carrying an amount

$4,900for the whole book this year-end, up to 25 client foundations

For 1 foundation: $4,900, invoiced once. One price; nothing else is sold on this page.

Invoice

Nothing about a client leaves your office to make this order. No credentials are held and no money moves. The order has no field for a client foundation’s name or EIN, and signing records only a content-free fingerprint.

I am a partner of the firm named above, authorised to sign for it. For each client foundation the firm names under this order, the firm holds that foundation's consent, in the form the firm's own rules require, to have its filed Forms 990-PF read and a year-end letter drafted in the firm's name from that foundation's publicly filed return, and will withdraw any name on the client's request. ParetoAlpha may rely on this for the foundations named, and for no other. Typing my name above and pressing Sign is my signature on this order and on that warranty. The foundations are named as each one’s agreement arrives, to a person, and never on the public record.

What the warranty rests on. You warrant that each foundation you name has agreed to be named; how you hold that agreement is yours. You may sign today with no foundation named. Name each one as its agreement arrives, any day up to 30 November; its letter leaves the same business day.

Our warranty. We hold nothing of a named foundation beyond this pack's term, 31 December 2026. If you withdraw a name, we delete what we hold of it the same business day and seal the deletion; the seal carries the record's hash, never the name, and is verifiable at /verify.

Email this order to a partner Opens your own mail, with the order as filled in above. Nothing is sent by us and nothing is stored.

What happens next. Nothing is charged to a card. You name the foundations after signing, now or as each one’s agreement arrives up to 30 November; the letters come by email the same business day; JR Barbieri countersigns and sends the invoice for $4,900. Cancel in writing for any reason, any time up to 30 days after your statutory 990-PF filing deadline (or 12 months from invoice, whichever is earlier): the year is refunded in full to the payer, and seals already generated remain checkable.

Signing records the order’s fingerprint and nothing else: the public record carries no foundation, no figure and no words. You keep the file; anyone can check it at /verify without us.

Why it is hard by hand

The opening position is the one figure no return has to prove.

It compounds

An excess distribution is good for the five years after it arose, and undistributed income is due by the end of the next year. An opening figure carried across wrong is carried wrong for years, and each later return is internally consistent while resting on it.

It does not travel

A change of firm does not transfer the workpapers. The next preparer meets the chain as a stack of PDFs and re-keys the opening lines from them.

Nothing here is a finding

Where a year opens on a figure the year before did not close on, that is a comparison of two filed documents. A return may carry a reason no e-filed figure shows: an election, a later amendment, a schedule filed on paper. It is the question to put to the file, and the answer is the firm’s.

Every figure names its filing

Each year cites the IRS object id and the SHA-256 of the return it was read from, so any figure can be taken back to the document it came from without asking us. The format is written down at /standard and the verifiers run offline.

What it reads

6 tax years of filed returns, in the form's own order.

Part XII, as the 2020 and later forms print it

Undistributed income and the excess carryover. The Parts were renumbered for the 2020 form; the MeF element names did not change, which is why the old numbering survives in print long after it stopped being right.

Each year against the year before

This year's opening lines held against last year's closing lines, and the balance sheet's opening against its closing.

The years in order

Every filed return the IRS publishes for the foundation, oldest first, each one re-added from its own figures.

Before you ask

What this is, and what it is not.

It is a reading of public filings

Nothing is sealed, stored or filed on anyone's behalf. The chain is recomputed on request from the returns the IRS publishes.

It is not advice, and not a review of anyone's work

It states what the filed returns say, and where two of them disagree. It assigns no duty, no deadline and no name.

Nobody is paid for it

Nothing on this page is charged for and nothing is referred for a fee.