Variable pages · IRS 990 Master Concordance
PF_AX35_DECREASE_OTH_DESC
Other decreases schedule - description
- Description
- Other Decreases - Description
- Table
PF-P99-T35-DECREASE-OTH(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-35- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
3 / 3
xpaths observed / mapped
297k
filings with a value
2009–2024
tax years observed
0 + 3 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | OtherDecreasesSchedule/OtherDecreases/Description: longest value is exactly 100 characters; OtherDecreasesSchedule/OtherDecreasesDetail/Desc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | OtherDecreasesSchedule/OtherDecreasesDetail/Desc | many-to-one table, but 65% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
MANY_NOT_REPEATING | ⓘ info | OtherDecreasesSchedule/OtherDecreases/Description | many-to-one table, but 78% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
MANY_NOT_REPEATING | ⓘ info | OtherDecreasesSchedule/OtherDecreasesDetail/Description | many-to-one table, but 76% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | OtherDecreasesSchedule/OtherDecreases/Description | PF | 2009–2012 | 18,563 | 16.1% | 22.4% |
| x2 | OtherDecreasesSchedule/OtherDecreasesDetail/Description | PF | 2013–2013 | 7,576 | 16.5% | 23.8% |
| x3 | OtherDecreasesSchedule/OtherDecreasesDetail/Desc | PF | 2014–2024 | 270,527 | 27.6% | 34.7% |
% 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 | 434 | 4.6k | 7.1k | 6.4k | ||||||||||||
| x2 | 7.6k | |||||||||||||||
| x3 | 13k | 15k | 14k | 16k | 22k | 23k | 31k | 34k | 39k | 33k | 32k | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 19 | 18 | 21 | 16 | 17 | 24 | 25 | 22 | 23 | 30 | 26 | 27 | 28 | 32 | 26 | 28 |
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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990-PF | 296,666 | 24 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
ROUNDING | 41,596 | 28.9% |
COST BASIS ADJUSTMENT | 14,847 | 10.3% |
MUTUAL FUND TIMING ADJ | 13,172 | 9.2% |
RETURN OF CAPITAL ADJUSTMENT | 7,123 | 5.0% |