Variable pages · IRS 990 Master Concordance
SA_05_NETINCOME_ADJ_DEPREC_PY
Depreciation and depletion - prior year
- Description
- Prior year amount
- Table
SA-P05-T00-SUPPORT-ORGS(one)- Part
- Part V - Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
- Location
SCHED-A-PART-05-SECTION-A-LINE-05-COL-A- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
22k
filings with a value
2014–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 3.6x year-on-year (in 2024) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt | SZ | 2014–2024 | 22,064 | 0.775% |
% 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 | 1.4k | 1.5k | 1.6k | 1.6k | 1.6k | 1.8k | 2.2k | 2.3k | 2.3k | 2.4k | 3.5k | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | 1 | 1 | <1 | <1 | 1 | |||||
| 990-EZ | <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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 14,720 | 100.0% | 94.0% | 0.0% | 0 | 0 | 0 | 46,313 |
| 990-EZ | 7,344 | 100.0% | 98.2% | 0.0% | 0 | 0 | 0 | 435 |
Percentiles are the median over tax years of each year's percentile.
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | KENT COMMUNITY HEALTH FOUNDATION | 0 | XML |