Variable pages · IRS 990 Master Concordance
SD_12_RECO_EXP_ADD_L2A_2D
Lines 2a through 2d
- Description
- Total amounts; add lines 2a through 2d
- Table
SD-P12-T00-RECONCILIATION-EXPENSES(one)- Part
- Part XII - Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
- Location
SCHED-D-PART-12-LINE-02E- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
969k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 4.6x (IRS990ScheduleD/ExpensesNotReportedAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.9x |
| ⓘ info | Sign convention | 1.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
POLARITY | ⚠ error | IRS990ScheduleD/ExpensesNotReportedAmt | negated element 'ExpensesNotReportedAmt' pooled with non-negated xpaths | ✓ acceptednoteThe line itself is 'amounts not reported'; every xpath of the variable has that meaning. |
POLARITY | ⚠ error | IRS990ScheduleD/ExpensesNotRptdF990 | negated element 'ExpensesNotRptdF990' pooled with non-negated xpaths | ✓ acceptednoteThe line itself is 'amounts not reported'; every xpath of the variable has that meaning. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/ExpensesNotRptdF990 | SZ | 2009–2012 | 166,187 | 31% | |
| x2 | IRS990ScheduleD/ExpensesNotReportedAmt | SZ | 2013–2024 | 802,995 | 18.3% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartXIII/TotalAmountsLine2aTo2d | 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 | 17k | 42k | 52k | 56k | ||||||||||||
| x2 | 59k | 63k | 65k | 66k | 70k | 69k | 69k | 73k | 73k | 73k | 72k | 51k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 51 | 34 | 32 | 31 | 30 | 29 | 28 | 27 | 27 | 26 | 24 | 23 | 22 | 21 | 20 | 18 |
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 | 969,182 | 100.0% | 44.4% | 1.7% | 0 | 5,138 | 97,581 | 10,726,710 |
Percentiles are the median over tax years of each year's percentile.