Variable pages · IRS 990 Master Concordance

SH_05_CHARGE_FAP_GRO_CHARGE_X

Charged amount equal to the gross charge [x]

Description
Gross charges in billing?
Table
SH-P05-T03-FACILITY-POLICIES-PRACTICES (many)
Part
Part V - Facility Information
Location
SCHED-H-PART-05-SECTION-B-LINE-24
Type
checkbox
Scope
PC – 990 only
Database
F990
Forms
SZ
2 / 2
xpaths observed / mapped
32k
filings with a value
2010–2024
tax years observed
0 + 2 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blank92% of values are explicit false/0, so a missing value is not the same as unchecked
✓ passElement names agree in polarityall element names have the same polarity

Flags

FlagSeverityXpathDetailReview
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/GrossChargesIndmany-to-one table, but 92% of values sit in no repeating element✓ accepted
noteTable 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ⓘ infoIRS990ScheduleH/Form990ScheduleHPartVSectionB/GrossChargesmany-to-one table, but 87% of values sit in no repeating element✓ accepted
noteTable 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)FormYearsFilings% filersRepeats in
x1IRS990ScheduleH/Form990ScheduleHPartVSectionB/GrossChargesSZ2010–20125,4771.36%13.1%
x2IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/GrossChargesIndSZ2013–202426,9440.355%7.8%

% 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
x16842.3k2.5k
x22.4k2.4k2.4k2.3k2.4k2.3k2.3k2.3k2.3k2.4k2.3k984
Fill rate: % of all filings of the return type (largest xpath)
99011111111111111<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

ValueFilingsShare
016,64851.3%
false13,26340.9%
11,7245.3%
true8072.5%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2UNION HOSPITAL INC0XML
2012990x1SOUTH LYON HEALTH CENTER DBA0XML