Variable pages · IRS 990 Master Concordance

SI_04_FORM_LINE_REFERENCE

Form, part, and line number reference

Description: Form; part and line number reference
Table: SI-P04-T99-SUPPLEMENTAL-INFO (many)
Part: Part IV - Supplemental Information
Location: SCHED-I-PART-04
Type: text
Scope: PC – 990 only
Database: F990
Forms: SZ

1 / 1

xpaths observed / mapped

444k

filings with a value

2013–2024

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	`IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc`	many-to-one table, but 94% of values sit in no repeating element	✓ accepted note Table 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	`IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc`	SZ	2013–2024	443,769	11.9%	6.0%

% 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	’13	’14	’15	’16	’17	’18	’19	’20	’21	’22	’23	’24
x1	29k	30k	32k	33k	36k	36k	38k	42k	43k	45k	46k	33k
Fill rate: % of all filings of the return type (largest xpath)
990	15	14	14	14	14	13	13	13	13	13	13	12

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	443,769	24	98

Most common values

Value	Filings	Share
`PART I, LINE 2:`	204,068	52.9%
`SCHEDULE I, PAGE 1, PART I, LINE 2`	43,965	11.4%
`Part I, Line 2:`	32,947	8.5%
`Grantmaker's Description of How Grants are Used`	29,854	7.7%
`Schedule I, Part I, Line 2`	20,389	5.3%
`Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.`	10,020	2.6%
`SCHEDULE I, PART I, LINE 2`	9,118	2.4%
`SCHEDULE I, PAGE 4, PART IV`	9,084	2.4%
`Monitoring procedures (Part I, line 2)`	8,806	2.3%
`Pt I Line 2`	8,076	2.1%
`Part I Line 2`	4,683	1.2%
`EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2`	1,594	0.4%
`Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds`	1,369	0.4%
`Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds`	599	0.2%
`Additional Supplemental Information`	546	0.1%
`Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds`	440	0.1%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x1	THE CLEVELAND CLINIC FOUNDATION	PART I, LINE 2:	XML