Variable pages · IRS 990 Master Concordance
SA_02_PCT_10_FACTS_CIRC_EXPL
Explanation of how the organization meets the 10% facts-and-circumstances test (Part II line 10, reported in Part VI)
- Description
- Explanation of how the organization meets the 10% facts-and-circumstances test (Part II line 10, reported in Part VI)
- Table
SA-P02-T00-SUPPORT_SCHEDULE_170(one)- Part
- Part II - Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
- Location
SCHED-A-PART-02- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
37k
filings with a value
2009–2024
tax years observed
2
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 | IRS990ScheduleA/FactsAndCircumstancesTest: longest value is exactly 9000 characters; IRS990ScheduleA/FactsAndCircumstancesTestTxt: longest value is exactly 9000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.0x year-on-year (in 2013) | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 4.0x year-on-year (in 2013) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/FactsAndCircumstancesTest | SZ | 2009–2012 | 13,280 | 1.7% | |
| x2 | IRS990ScheduleA/FactsAndCircumstancesTestTxt | SZ | 2013–2024 | 23,630 | 0.44% |
% 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 | 797 | 3.4k | 4.4k | 4.6k | ||||||||||||
| x2 | 1.6k | 1.4k | 1.6k | 1.7k | 1.8k | 1.8k | 2.0k | 2.3k | 2.5k | 2.5k | 2.5k | 2.0k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 1 | <1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| 990-EZ | 2 | 2 | 2 | 2 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 27,173 | 812 | 9,000 |
| 990-EZ | 9,737 | 537 | 9,000 |
Most common values
| Value | Filings | Share |
|---|---|---|
THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS F… | 196 | 21.3% |
Part II Section B Line 10 Other related revenue | 72 | 7.8% |