Variable pages · IRS 990 Master Concordance
SJ_03_EXPLANATION_TEXT
Additional explanations
- Description
- Form990 Schedule JPart III - Explanation
- Table
SJ-P03-T99-SUPPLEMENTAL-INFO(many)- Part
- Part III - Supplemental Information
- Location
SCHED-J-PART-03- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
345k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation: longest value is exactly 9000 characters; IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt: longest value is exactly 9000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | many-to-one table, but 61% 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 | IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | many-to-one table, but 59% 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 | IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | SZ | 2009–2012 | 52,718 | 9.63% | 40.5% |
| x2 | IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | SZ | 2013–2024 | 292,489 | 6.95% | 38.7% |
% 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 | 6.5k | 13k | 16k | 17k | ||||||||||||
| x2 | 19k | 20k | 21k | 22k | 24k | 25k | 26k | 28k | 29k | 30k | 31k | 19k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 19 | 11 | 10 | 10 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 7 |
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 | 345,207 | 483 | 9,000 |
Most common values
| Value | Filings | Share |
|---|---|---|
THE COMPENSATION LISTED ON SCHEDULE J AND ELSEWHERE IN THIS RETURN IS FOR SERVICES PROVID… | 1,675 | 10.5% |
NATIONAL CHURCH RESIDENCES, A RELATED ORGANIZATION, ESTABLISHES THE TOP MANAGEMENT OFFICI… | 1,407 | 8.8% |
DURING THE CURRENT YEAR, NATIONAL CHURCH RESIDENCES, A RELATED ORGANIZATION, MADE CONTRIB… | 1,233 | 7.7% |
Eligible executives participate in a program that provides for supplemental retirement be… | 1,145 | 7.2% |
ELIGIBLE EXECUTIVES PARTICIPATE IN A PROGRAM THAT PROVIDES FOR SUPPLEMENTAL RETIREMENT BE… | 983 | 6.2% |
A RELATED ORGANIZATION OF THE FILING ORGANIZATION, USES ONE OR MORE OF THE FOLLOWING TO E… | 728 | 4.6% |
NATIONAL CHURCH RESIDENCES, A RELATED ORGANIZATION, WAS RELIED UPON TO ESTABLISH THE TOP … | 663 | 4.2% |
ANNUALLY THE EXECUTIVE COMMITTEE WITHIN THE MERCY HOUSING, INC. BOARD OF TRUSTEES WILL RE… | 601 | 3.8% |
THE FOLLOWING INDIVIDUAL(S) RECEIVED SEVERANCE PAYMENTS FROM THE ORGANIZATION OR A RELATE… | 396 | 2.5% |
CERTAIN REPORTABLE INDIVIDUALS ARE COVERED BY AN EXECUTIVE SEVERANCE POLICY THAT PROVIDES… | 365 | 2.3% |
POST-TERMINATION PAYMENTS ARE ADDRESSED IN EXECUTIVE EMPLOYMENT AGREEMENTS FOR CATHOLIC H… | 362 | 2.3% |
A RELATED ORGANIZATION OF THE FILING ORGANIZATION USES ONE OR MORE OF THE FOLLOWING TO ES… | 342 | 2.1% |
MICHELLE NORRIS IS THE SENIOR VICE PRESIDENT CHIEF DEVELOPMENT OFFICER FOR NATIONAL CHURC… | 323 | 2.0% |
Compensation for the top management official was established and paid by Catholic Health … | 284 | 1.8% |
COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL WAS ESTABLISHED AND PAID BY CATHOLIC HEALTH … | 251 | 1.6% |
The following individual(s) received severance payments from the organization or a relate… | 206 | 1.3% |
FOR REPORTABLE INDIVIDUALS EMPLOYED PRIOR TO 2019, POST-TERMINATION PAYMENTS ARE ADDRESSE… | 205 | 1.3% |
NON-FIXED PAYMENTS THE PROVIDENCE EXECUTIVE COMPENSATION COMMITTEE (OF THE BOARD) HAS APP… | 189 | 1.2% |
Post-termination payments are addressed in executive employment agreements for Catholic H… | 186 | 1.2% |
INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DE… | 178 | 1.1% |