Variable pages · IRS 990 Master Concordance
SF_05_FORM_LINE_REFERENCE
Form, part, and line number reference
- Description
- Form; part and line number reference
- 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
1 / 1
xpaths observed / mapped
111k
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 | IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | many-to-one table, but 59% 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 | IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | SZ | 2013–2024 | 111,383 | 3.1% | 40.8% |
% 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 | 5.4k | 6.2k | 6.8k | 7.4k | 8.0k | 8.3k | 11k | 12k | 13k | 14k | 11k | 8.6k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 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 | 111,383 | 28 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
PART I, LINE 2: | 29,558 | 24.4% |
PART III ACCOUNTING METHOD: | 25,833 | 21.3% |
SCHEDULE F, PAGE 1, PART I, LINE 3 | 14,855 | 12.3% |
PART I, LINE 3: | 11,848 | 9.8% |
Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US | 7,395 | 6.1% |
SCHEDULE F, PAGE 1, PART I, LINE 2 | 6,083 | 5.0% |
Pt I Line 2 | 5,552 | 4.6% |
Schedule F, Part I, Line 2 | 5,115 | 4.2% |
Part I, Line 2: | 4,883 | 4.0% |
Part III Accounting Method: | 3,263 | 2.7% |
SCHEDULE F, PAGE 5, PART V | 2,222 | 1.8% |
Part I, line 3: | 2,211 | 1.8% |
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial sta… | 1,981 | 1.6% |
Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | 405 | 0.3% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | THE CLEVELAND CLINIC FOUNDATION | PART I, LINE 2: | XML |