Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_AUDIT_SEP_X
Separate basis [x]
- Description
- Financial statement issued on 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
1.1M
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/FinancialStatementSeparate | PC | 2009–2011 | 123,315 | 38.2% | |
| x2 | IRS990/FSAuditedBasis/FinancialStatementSeparate | PC | 2012–2012 | 64,120 | 35.7% | |
| x3 | IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | PC | 2013–2024 | 933,305 | 20.7% |
% 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 | 15k | 47k | 61k | |||||||||||||
| x2 | 64k | |||||||||||||||
| x3 | 69k | 73k | 76k | 77k | 81k | 79k | 80k | 86k | 86k | 85k | 84k | 57k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 45 | 38 | 38 | 36 | 34 | 33 | 33 | 32 | 31 | 29 | 28 | 27 | 26 | 24 | 24 | 21 |
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 | 1,120,740 | 100.0% |