Variable pages · IRS 990 Master Concordance
SD_12_RECO_EXP_INVEST_NO_INCL
Investment expenses not included on Form 990 Part 8 line 7b
- Description
- Investment expenses not included on Form 990; Part VIII; line 7b
- 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-04A- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
187k
filings with a value
2009–2024
tax years observed
0
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 1.4x (IRS990ScheduleD/InvestmentExpensesNotIncluded2, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.9x |
| ⓘ info | Sign convention | 0.4% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/InvestmentExpensesNotIncluded2 | SZ | 2009–2012 | 20,540 | 3.75% | |
| x2 | IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | SZ | 2013–2024 | 166,591 | 5.14% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartXIII/InvestmentExpensesNotIncluded | 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 | 2.4k | 5.2k | 6.1k | 6.7k | ||||||||||||
| x2 | 7.5k | 8.2k | 8.8k | 9.4k | 11k | 14k | 16k | 18k | 19k | 20k | 20k | 14k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 7 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 6 | 6 | 6 | 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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 187,131 | 100.0% | 14.5% | 0.4% | 4,928 | 22,301 | 66,577 | 2,381,232 |
Percentiles are the median over tax years of each year's percentile.