Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_AUDIT_BOTH_X
Both consolidated and separate basis [x]
- Description
- Financial statement issued on consolidated and separate basis
- Table
F9-P12-T00-FINANCIAL-REPORTING(one)- Part
- Part XII - Financial Statements and Reporting
- Location
F990-PC-PART-12-LINE-02B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
3 / 3
xpaths observed / mapped
89k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/FinancialStatementBoth | PC | 2009–2011 | 11,789 | 3.44% | |
| x2 | IRS990/FSAuditedBasis/FinancialStatementBoth | PC | 2012–2012 | 5,256 | 2.93% | |
| x3 | IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | PC | 2013–2024 | 72,147 | 1.43% |
% 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 | 1.7k | 4.6k | 5.5k | |||||||||||||
| x2 | 5.3k | |||||||||||||||
| x3 | 5.5k | 5.8k | 5.9k | 6.1k | 6.4k | 6.2k | 6.2k | 6.6k | 6.5k | 6.5k | 6.4k | 4.0k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 4 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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
| Value | Filings | Share |
|---|---|---|
X | 89,192 | 100.0% |