Variable pages · IRS 990 Master Concordance
SC_04_FORM_LINE_REFERENCE
Form and line reference
- Description
- Return reference
- Table
SC-P04-T99-SUPPLEMENTAL-INFO(many)- Part
- Part IV - Supplemental Information
- Location
SCHED-C-PART-04- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
117k
filings with a value
2013–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | many-to-one table, but 93% of values sit in no repeating element | ✓ acceptednoteTable made MANY or created in fixes 05/07/09: the group repeats (ONE_REPEATS evidence); most filings have one instance, so the value usually sits outside an indexed element. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | SZ | 2013–2024 | 117,316 | 1.75% | 6.7% |
% 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 | 7.5k | 8.5k | 8.9k | 9.2k | 9.7k | 9.9k | 10k | 11k | 11k | 12k | 12k | 8.0k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | ||||
| 990-EZ | <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 | 111,780 | 28 | 98 |
| 990-EZ | 5,536 | 29 | 75 |
Most common values
| Value | Filings | Share |
|---|---|---|
PART II-B, LINE 1: | 32,575 | 37.0% |
PART I-A, LINE 1: | 14,388 | 16.4% |
Part II-B, Line 1: | 6,855 | 7.8% |
SCHEDULE C, PART I-A, LINE 1 | 6,440 | 7.3% |
SCHEDULE C, PART II-B, LINE 1 | 6,221 | 7.1% |
Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | 5,053 | 5.7% |
Part I-A, Line 1 - Direct and Indirect Political Campaign Activities | 4,792 | 5.4% |
SCHEDULE C, PART IV | 4,319 | 4.9% |
Part II-B, Line 1i - Other Activities Description | 3,970 | 4.5% |
Part IV - Additional Information | 1,263 | 1.4% |
Schedule C, Part II-B, Line 1 | 752 | 0.9% |
Part I-A, Line 1: | 595 | 0.7% |
SCHEDULE C, PART II-A | 441 | 0.5% |
Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through… | 213 | 0.2% |
Pt II-B Line 1 | 123 | 0.1% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | INTERNATIONAL BROTHERHOOD OF ELECTRICAL | PART I-A, LINE 1: | XML |