ParetoAlpha
For 990-PF preparers · a sample File

$400 million still to pay out, with the date ahead.

That is across the client foundations of the 20 firms that prepare the most 990-PFs for foundations of $75M–$1B: 59 of them carry an amount into the next year whose date has not yet come. A firm's File lists each client that way, by date, beside its return re-done. Below, twelve real rows. No firm and no foundation is named.

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Across those 20 firms' clients

The December list writes itself.

$400 millionstill to pay out by 59 foundations, each with its date still ahead on 4 October 2026
818client foundations of $75M–$1B with the latest return re-done: 818 of the 895 these firms prepare. 76 are operating foundations, under a different payout rule, and 1 was not carried by its File.
1has a line that differs from the arithmetic done again. The arithmetic is almost always right; the dates are the work.

Totals across twenty firms; the dollar total rounded to the nearest $10 million. An amount carried into the next year is the normal state of a return: the year’s requirement may be met through the end of the next year.

Twelve rows

Sorted the way a partner reads it: by date.

ClientStill to pay outDueAssetsReturnLines re-done
Client A$10M–$25MOctober 2026$250M–$1BFY to October 2025All 3 agree
Client B$10M–$25MDecember 2026$250M–$1B2025All 3 agree
Client C$1M–$5MDecember 2026$75M–$250M2025All 3 agree
Client D$1M–$5MDecember 2026$75M–$250M2025All 3 agree
Client E$1M–$5MDecember 2026$75M–$250M2025All 3 agree
Client F$1M–$5MDecember 2026$75M–$250M2025All 3 agree
Client G$1M–$5MDecember 2026$75M–$250M2025All 3 agree
Client H$1M–$5MDecember 2026$75M–$250M2025All 3 agree
Client IUnder $1MDecember 2025, passed: the next return shows whether it was paid$75M–$250M20242 agree; differs: The 5% figure
Client JNothing carried—$250M–$1B2024All 3 agree
Client KNothing carried—$250M–$1B2024All 3 agree
Client LNothing carried—$75M–$250MFY to September 2025All 3 agree

Amounts in ranges and dates to the month, here only. A difference is the return’s figure beside the recomputed one: a question for the preparer, not a conclusion about the return. Read from the IRS’s own e-file data in Files built 27 September and 28 September 2026; a date counts as ahead if it had not passed on 4 October 2026.

Your firm's own File

The same list, with your clients' names on it.

Every client, named

Each foundation whose latest return your firm signed, with its EIN, the exact amount its Part XII carries, and the date.

A sealed proof per client

Each return re-done and sealed; the link opens the line-by-line recomputation, checkable without an account.

For the workpapers

A CSV of every row, and what changed since your firm's last File.

What it costs the firm

Nothing. The Filing Record is the foundation's, $2,600 a year, invoiced to it or carried by the firm at cost.

A File names only the firm it is addressed to and that firm’s own clients, and goes only to that firm. The pre-filing check runs the same arithmetic on a draft, in your own browser.

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Built from your clients' own filed returns, before any conversation about price.

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