Variable pages · IRS 990 Master Concordance

SD_13_FORM_LINE_REFERENCE

Form, part, and line number reference

Description: Form part and line number reference
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

1 / 1

xpaths observed / mapped

1.1M

filings with a value

2013–2024

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/FormAndLineReferenceDesc: longest value is exactly 100 characters

Flags

Flag	Severity	Xpath	Detail	Review
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc`	many-to-one table, but 51% of values sit in no repeating element	✓ accepted note Table 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/SupplementalInformationDetail/FormAndLineReferenceDesc`	SZ	2013–2024	1,122,248	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	’13	’14	’15	’16	’17	’18	’19	’20	’21	’22	’23	’24
x1	78k	84k	87k	90k	95k	96k	98k	104k	106k	107k	106k	72k
Fill rate: % of all filings of the return type (largest xpath)
990	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	1,122,248	29	100

Most common values

Value	Filings	Share
`PART X, LINE 2:`	493,529	34.7%
`PART XII, LINE 2D - OTHER ADJUSTMENTS:`	173,376	12.2%
`PART XI, LINE 2D - OTHER ADJUSTMENTS:`	164,258	11.5%
`PART V, LINE 4:`	132,733	9.3%
`PART XI, LINE 4B - OTHER ADJUSTMENTS:`	104,898	7.4%
`SCHEDULE D, PAGE 3, PART X`	81,888	5.8%
`PART XII, LINE 4B - OTHER ADJUSTMENTS:`	77,017	5.4%
`Part X : FIN48 Footnote`	70,155	4.9%
`Part X, Line 2:`	67,276	4.7%
`SCHEDULE D, PAGE 4, PART XII, LINE 2D`	46,601	3.3%
`Part XII, Line 2d - Other Adjustments:`	5,414	0.4%
`Part XI, Line 2d - Other Adjustments:`	5,218	0.4%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x1	RISEWELL COMMUNITY SERVICES INC FKA	PART IV, LINE 2B:	XML