Variable pages · IRS 990 Master Concordance

SJ_01_COMP_PROV_DISCRETIONARY_X

Provided discretionary spending account [x]

Description
Discretionary spending account
Table
SJ-P01-T00-COMPENSATION (one)
Part
Part I - Questions Regarding Compensation
Location
SCHED-J-PART-01-LINE-01A
Type
checkbox
Scope
PC – 990 only
Database
F990
Forms
SZ
2 / 3
xpaths observed / mapped
13k
filings with a value
2009–2024
tax years observed
0
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blankvalues are almost always X/true when present, so a missing value usually means unchecked
✓ passElement names agree in polarityall element names have the same polarity

No flags.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleJ/DiscretionarySpendingAccountSZ2009–20122,8290.474%
x2IRS990ScheduleJ/DiscretionarySpendingAcctIndSZ2013–202410,2590.201%
x3IRS990ScheduleJ/Form990ScheduleJPartI/DiscretionarySpendingAccountSZnot observed0

% 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
x1364768846851
x2874895847853913869864887897897907556
Fill rate: % of all filings of the return type (largest xpath)
990111<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

ValueFilingsShare
X13,088100.0%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2THE CHILDREN'S HOSPITAL FOUNDATION INCXXML
2012990x1CHARLOTTE COUNTRY DAY SCHOOLXXML