Variable pages · IRS 990 Master Concordance
PF_AX39_LIAB_OTH_DESC
Other liabilities schedule - description
- Description
- Other Liabilities - Description
- Table
PF-P99-T39-LIAB-OTH(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-39- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
108k
filings with a value
2009–2024
tax years observed
0 + 2 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 | OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc | many-to-one table, but 73% 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 | OtherLiabilitiesSchedule/OtherLiabilities/Description | many-to-one table, but 73% 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 | OtherLiabilitiesSchedule/OtherLiabilities/Description | PF | 2009–2012 | 9,376 | 9.54% | 27.4% |
| x2 | OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc | PF | 2013–2024 | 98,547 | 9.11% | 27.4% |
% 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 | 293 | 2.2k | 3.1k | 3.8k | ||||||||||||
| x2 | 4.7k | 5.4k | 5.7k | 6.0k | 6.6k | 7.1k | 8.1k | 11k | 11k | 11k | 11k | 10k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 12 | 9 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | 9 | 9 | 9 | 9 | 9 | 9 | 9 |
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 | 107,923 | 20 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
Rounding | 4,340 | 17.2% |
CREDIT CARD PAYABLE | 3,984 | 15.8% |
PAYROLL LIABILITIES | 3,302 | 13.1% |
EXCISE TAX PAYABLE | 3,021 | 12.0% |