Variable pages · IRS 990 Master Concordance
SD_13_EXPLANATION_TEXT
Additional explanations
- Description
- Form990 Schedule DPart XIII - Explanation
- Table
SD-P13-T99-SUPPLEMENTAL-INFO(many)- Part
- Part XIII - Supplemental Information
- Location
SCHED-D-PART-13- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
3 / 3
xpaths observed / mapped
1.3M
filings with a value
2009–2024
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt: longest value is exactly 9000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | many-to-one table, but 51% 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 | IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | SZ | 2009–2011 | 135,458 | 41.7% | 57.9% |
| x2 | IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation | SZ | 2012–2012 | 71,082 | 39.6% | 54.3% |
| x3 | IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | SZ | 2013–2024 | 1,121,991 | 25.8% | 48.6% |
% 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 | 19k | 50k | 67k | |||||||||||||
| x2 | 71k | |||||||||||||||
| x3 | 78k | 84k | 87k | 90k | 95k | 96k | 98k | 104k | 106k | 107k | 106k | 72k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 56 | 41 | 42 | 40 | 39 | 38 | 37 | 37 | 36 | 35 | 35 | 32 | 31 | 31 | 30 | 26 |
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 | 1,328,531 | 325 | 9,000 |
Most common values
| Value | Filings | Share |
|---|---|---|
ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEME… | 10,692 | 20.0% |
MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 74… | 7,737 | 14.5% |
THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL… | 6,836 | 12.8% |
THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTER… | 6,502 | 12.2% |
ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MAN… | 5,376 | 10.1% |
THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNA… | 3,757 | 7.0% |
Accounting principles generally accepted in the United States of America require manageme… | 2,510 | 4.7% |
The financial statement effects of a tax position taken or expected to be taken are recog… | 1,498 | 2.8% |
ROUNDING | 1,444 | 2.7% |
THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER … | 1,248 | 2.3% |
FUNDRAISING EXPENSES | 1,237 | 2.3% |
THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETER… | 1,223 | 2.3% |
UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GU… | 897 | 1.7% |
THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS AR… | 860 | 1.6% |
BOOK / TAX DEPRECIATION DIFFERENCE 1 | 473 | 0.9% |
ROUNDING 1. | 282 | 0.5% |
Management has evaluated their income tax positions under the guidance included in ASC 74… | 185 | 0.3% |
THE SYSTEM ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THR… | 162 | 0.3% |
U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND REC… | 158 | 0.3% |
THE CORPORATION HAS ADOPTED THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIF… | 79 | 0.1% |
N/A | 74 | 0.1% |
In 2009, the Corporation adopted the Income Taxes topic of the FASB Accounting Standards … | 63 | 0.1% |
Effective July 1, 2009, the provisions of U.S. generally accepted accounting principles r… | 45 | 0.1% |
THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAI… | 35 | 0.1% |
Not applicable | 32 | 0.1% |
THE ORGANIZATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN… | 32 | 0.1% |
Schedule D, Part X, Line 2 requires that the organization provide the text of the footnot… | 31 | 0.1% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x3 | RISEWELL COMMUNITY SERVICES INC FKA | THE COMPANY ACTS AS AGENT FOR THE CLIENTS IN ITS REPRESENTATIVE PAYEE PROGRAM W… | XML |
| 2012 | 990 | x2 | BAPTIST HEALTH AMBULATORY SERVICES INC | NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (DOLLARS IN THOUSANDS) 10. INCOME TA… | XML |
| 2011 | 990 | x1 | THE JUNIOR LEAGUE OF BOCA RATON | Investment Related Fees -4,248. | XML |