Variable pages · IRS 990 Master Concordance
SD_04_ESCROW_ACC_LIAB_INCL_P10_X
Included an amount on Form 990 Part 10 Line 21 for escrow or custodial account liability [x]
- Description
- Did the organization include an amount on Form 990; Part X; line 21?
- Table
SD-P04-T00-ESCROW-CUSTODIAL-ARRANGEMENTS(one)- Part
- Part IV - Escrow and Custodial Arrangements
- Location
SCHED-D-PART-04-LINE-02A- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
292k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 72% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.3x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/IncludedOnFS | SZ | 2009–2012 | 79,064 | 6.7% | |
| x2 | IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | SZ | 2013–2024 | 213,413 | 5.2% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartIV/IncludedOnFS | SZ | not observed | 0 |
% 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 | 6.0k | 25k | 36k | 12k | ||||||||||||
| x2 | 13k | 14k | 15k | 15k | 17k | 17k | 19k | 22k | 22k | 23k | 23k | 14k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 18 | 21 | 22 | 7 | 6 | 6 | 6 | 6 | 6 | 6 | 7 | 7 | 7 | 6 | 6 | 5 |
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
| Value | Filings | Share |
|---|---|---|
false | 194,334 | 66.4% |
1 | 55,638 | 19.0% |
true | 25,621 | 8.8% |
0 | 16,884 | 5.8% |