Variable pages · IRS 990 Master Concordance
SH_05_CHNA_EXCISE_TAX_4959_X
Incurred an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA [x]
- Description
- Form990 Schedule HPart VSection B - OrganizationIncurExciseTax
- Table
SH-P05-T03-FACILITY-POLICIES-PRACTICES(many)- Part
- Part V - Facility Information
- Location
SCHED-H-PART-05-SECTION-B-LINE-12A- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
28k
filings with a value
2012–2024
tax years observed
0 + 2 reviewed
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 | 100% 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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/OrganizationIncurExciseTaxInd | many-to-one table, but 92% 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. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleH/Form990ScheduleHPartVSectionB/OrganizationIncurExciseTax | many-to-one table, but 91% 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 | IRS990ScheduleH/Form990ScheduleHPartVSectionB/OrganizationIncurExciseTax | SZ | 2012–2012 | 1,551 | 0.863% | 8.6% |
| x2 | IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/OrganizationIncurExciseTaxInd | SZ | 2013–2024 | 26,820 | 0.354% | 7.7% |
% 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 | 1.6k | |||||||||||||||
| x2 | 2.3k | 2.4k | 2.4k | 2.3k | 2.4k | 2.3k | 2.3k | 2.3k | 2.3k | 2.4k | 2.3k | 983 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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 |
|---|---|---|
0 | 15,998 | 56.4% |
false | 12,313 | 43.4% |
1 | 38 | 0.1% |
true | 30 | 0.1% |