Variable pages · IRS 990 Master Concordance

SF_05_EXPLANATION_TEXT

Additional explanations

Description: Form990 Schedule FPart IV - Explanation
Table: SF-P05-T99-EXPLANATION-TEXT (many)
Part: Part V - Supplemental Information
Location: SCHED-F-PART-05
Type: text
Scope: PC – 990 only
Database: F990
Forms: SZ

3 / 3

xpaths observed / mapped

113k

filings with a value

2009–2024

tax years observed

0 + 3 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	IRS990ScheduleF/Form990ScheduleFPartIV/Explanation: longest value is exactly 9000 characters; IRS990ScheduleF/Form990ScheduleFPartV/Explanation: longest value is exactly 9000 characters; IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt: longest value is exactly 9000 characters

Flags

Flag	Severity	Xpath	Detail	Review
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt`	many-to-one table, but 55% 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.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleF/Form990ScheduleFPartV/Explanation`	many-to-one table, but 75% 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.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleF/Form990ScheduleFPartIV/Explanation`	many-to-one table, but 82% 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	`IRS990ScheduleF/Form990ScheduleFPartIV/Explanation`	SZ	2009–2009	963	2.89%	17.8%
x2	`IRS990ScheduleF/Form990ScheduleFPartV/Explanation`	SZ	2010–2012	11,820	2.64%	24.9%
x3	`IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt`	SZ	2013–2024	100,364	3.09%	32.3%

% 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	963
x2		2.9k	4.1k	4.7k
x3					5.4k	6.2k	6.8k	7.4k	8.0k	8.3k	8.6k	9.3k	10.0k	11k	11k	8.6k
Fill rate: % of all filings of the return type (largest xpath)
990	3	2	3	3	3	3	3	3	3	3	3	3	3	3	3	3

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	113,147	318	9,000

Most common values

Value	Filings	Share
`ACCRUAL`	636	12.6%
`ACCRUAL METHOD`	587	11.6%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x3	Angel Christian Television Trust Inc	The use of grant funds are monitored through regular contact and meetings with …	XML
2012	990	x2	MINNEAPOLIS COLLEGE OF ART & DESIGN	SCHEDULE F, PART I, LINE 2: THE COLLEGE MAINTAINS RECORDS OF FUNDS GRANTED. THE…	XML
2009	990	x1	University Corporation san francisco st…	Schedule F, Part I, Line 2: The organization receives reports from grant recipi…	XML