Variable pages · IRS 990 Master Concordance
SH_06_EXPLANATION_PART_03_L4
Additional explanation for part 3 line 4
- Description
- Part III; line 4 (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 / 2
xpaths observed / mapped
1.4k
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 | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleH/Form990ScheduleHPartVI/BadDebtFootnote | 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/BadDebtFootnote | SZ | 2009–2009 | 1,350 | 4.05% | |
| x2 | IRS990ScheduleH/Form990ScheduleHPartVI/PartIIILine4 | 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 | 1.4k | |||||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | |||||||||||||||
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 | 1,350 | 1093 | 4,685 |
Most common values
| Value | Filings | Share |
|---|---|---|
Provide the rationale and the costing methodology used to determine the amount reported i… | 28 | 21.9% |
Part III, Line 4: The provision for bad debts is based upon management's assessment of ex… | 17 | 13.3% |
THE AUDITED FINANCIAL STATEMENTS DO NOT CONTAIN A FOOTNOTE THAT DESCRIBES BAD DEBT EXPENS… | 15 | 11.7% |
Part III, Line 4: FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENT OF BAPTIST MEMORIAL H… | 11 | 8.6% |
Part III, Line 4: Part III, line 2: Bad Debt Expense at cost is computed by applying the … | 11 | 8.6% |
Part III, Line 4: The organization is a part of the St.Vincent Health System consolidated… | 10 | 7.8% |
MedStar Health and its affiliated organizations report Bad Debt Expense in accordance wit… | 9 | 7.0% |
Part III, Line 4: An allowance for uncollectible accounts is established on an aggregate … | 9 | 7.0% |
Part III, Line 4: As stated in the combined audited financial statements, the organizatio… | 9 | 7.0% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2009 | 990 | x1 | St Vincent's East | Part III, Line 4: The provision for bad debts is based upon management's assess… | XML |