Variable pages · IRS 990 Master Concordance
SH_06_EXPLANATION_PART_01_L7_F
Additional explanation for part 1 line 7 column f
- Description
- Part I; line 7; column(f) (see SH-FORM-VERSION-2009-PART-06)
- Table
SH-P06-T99-SUPPLEMENTAL-INFO(many)- Part
- Part VI - Supplemental Information
- Location
SCHED-H-PART-06-LINE-01- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
925
filings with a value
2009–2009
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 1% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleH/Form990ScheduleHPartVI/PercentOfTotalExpenseExpln: longest value is exactly 9000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleH/Form990ScheduleHPartVI/PercentOfTotalExpenseExpln | many-to-one table, but 100% 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/Form990ScheduleHPartVI/PercentOfTotalExpenseExpln | SZ | 2009–2009 | 925 | 2.78% |
% 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 | 925 | |||||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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 | 925 | 206 | 9,000 |
Most common values
| Value | Filings | Share |
|---|---|---|
If applicable, state the bad debt expense included on Form 990 Part IX, line 25, column (… | 35 | 22.2% |
Part I, Line 7f: The amount of bad debt expense reported on Form 990, Part IX, Line 25, c… | 32 | 20.3% |
Part I, Line 7f: | 18 | 11.4% |
IN DERIVING THE DENOMINATOR TO BE USED FOR COLUMN (F), THE FOLLOWING ADJUSTMENTS WERE MAD… | 14 | 8.9% |
THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED F… | 13 | 8.2% |
Part I, Line 7f: PER IRS INSTRUCTIONS, BAD DEBT EXPENSE WAS NOT INCLUDED IN THE CALCULATI… | 10 | 6.3% |
Part I, Line 7f: TOTAL EXPENSES REPORTED ON FORM 990, PART IX, LINE 25 CONTAINS A BAD DEB… | 9 | 5.7% |
Part I, Line 7f: The amount of bad debt expense included on Form 990, Part IX, Line 25 co… | 9 | 5.7% |
Part I, Line 7f: The amount of bad debt expense included on Form 990, Part IX, line 25, b… | 9 | 5.7% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2009 | 990 | x1 | SOUTH SHORE HOSPITAL INC | The Hospital does not include bad debt in its Statement of Functional Expenses,… | XML |