Variable pages · IRS 990 Master Concordance
SH_03_BAD_DEBT_EXP_REPORTED_X
Reported bad debt expense [x]
- Description
- Bad debt expense reported?
- Table
SH-P03-T00-FAP-COMMUNITY-BENEFIT-POLICY(one)- Part
- Part III - Bad Debt, Medicare, and Collection Practices
- Location
SCHED-H-PART-03-SECTION-A-LINE-01- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
35k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 32% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleH/BadDebtExpenseReported | SZ | 2009–2012 | 8,777 | 1.36% | |
| x2 | IRS990ScheduleH/BadDebtExpenseReportedInd | SZ | 2013–2024 | 26,709 | 0.348% | |
| x3 | IRS990ScheduleH/Form990ScheduleHPartIII/BadDebtExpenseReported | 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 | 1.5k | 2.4k | 2.4k | 2.4k | ||||||||||||
| x2 | 2.4k | 2.4k | 2.4k | 2.3k | 2.4k | 2.3k | 2.3k | 2.3k | 2.3k | 2.3k | 2.3k | 964 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | <1 |
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
| Value | Filings | Share |
|---|---|---|
1 | 13,935 | 39.3% |
true | 10,103 | 28.5% |
0 | 6,036 | 17.0% |
false | 5,412 | 15.3% |