Variable pages · IRS 990 Master Concordance
SD_10_LIAB_OTH_DESC
Other liability description
- Description
- Other Liabilities - Description
- Table
SD-P10-T01-OTH-LIABILITIES(many)- Part
- Part X - Other Liabilities
- Location
SCHED-D-PART-10-LINE-01-COL-A-(02)- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
1.5M
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 | IRS990ScheduleD/OtherLiabilities/Description: longest value is exactly 100 characters; IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | many-to-one table, but 55% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 44.7% of 1,321,085 filings, max 130/filing, TY2013-2024; repeat_root: ''=55% ; IRS990ScheduleD/OtherLiabilitiesOrgGrp=45%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/OtherLiabilities/Description | many-to-one table, but 52% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 47.8% of 213,437 filings, max 125/filing, TY2009-2012; repeat_root: ''=52% ; IRS990ScheduleD/OtherLiabilities=48%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/OtherLiabilities/Description | SZ | 2009–2012 | 213,437 | 42.3% | 47.8% |
| x2 | IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | SZ | 2013–2024 | 1,321,085 | 37.6% | 44.7% |
| x3 | IRS990ScheduleD/Form990ScheduleDPartX/OtherLiabilities/Description | 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 | 18k | 53k | 66k | 76k | ||||||||||||
| x2 | 81k | 89k | 93k | 96k | 102k | 104k | 114k | 127k | 125k | 141k | 144k | 104k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 55 | 43 | 41 | 42 | 41 | 41 | 40 | 39 | 39 | 38 | 40 | 40 | 37 | 40 | 41 | 38 |
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 | 1,534,521 | 21 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
Federal income taxes | 96,737 | 19.9% |
PAYROLL LIABILITIES | 67,749 | 13.9% |
TENANT SECURITY DEPOSITS | 45,298 | 9.3% |
SECURITY DEPOSITS | 42,309 | 8.7% |
OTHER LIABILITIES | 39,740 | 8.2% |
DUE TO AFFILIATES | 33,280 | 6.8% |
Rounding | 33,251 | 6.8% |
SALES TAX PAYABLE | 23,739 | 4.9% |
OPERATING LEASE LIABILITY | 20,530 | 4.2% |
PAYROLL TAXES PAYABLE | 20,385 | 4.2% |
DEFERRED RENT | 20,364 | 4.2% |
LEASE LIABILITY | 18,104 | 3.7% |
PPP LOAN | 7,913 | 1.6% |
OPERATING LEASE LIABILITIES | 6,075 | 1.3% |
LINE OF CREDIT | 3,867 | 0.8% |
Federal Income Taxes | 2,515 | 0.5% |
CREDIT CARD PAYABLE | 2,487 | 0.5% |
DEFERRED COMPENSATION | 1,068 | 0.2% |
DUE TO AFFILIATE | 223 | 0.0% |
DEPOSITS | 218 | 0.0% |