Variable pages · IRS 990 Master Concordance
SJ_03_FORM_LINE_REFERENCE
Form, part, and line number reference
- Description
- Form; Part and line number reference
- 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
1 / 1
xpaths observed / mapped
295k
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 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. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | SZ | 2013–2024 | 294,745 | 7% | 38.6% |
% 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 | 19k | 20k | 22k | 23k | 24k | 25k | 26k | 28k | 29k | 30k | 31k | 19k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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 | 294,745 | 25 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
PART I, LINE 3 | 69,656 | 29.0% |
PART I, LINE 1A | 38,404 | 16.0% |
PART I, LINE 4B | 36,931 | 15.4% |
PART I, LINE 7 | 32,149 | 13.4% |
Part I, Line 3 | 12,257 | 5.1% |
PART I, LINE 4A | 10,754 | 4.5% |
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan | 10,168 | 4.2% |
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's co… | 7,512 | 3.1% |
PART I, LINES 4A-B | 7,240 | 3.0% |
Part I, Line 1a | 3,890 | 1.6% |
PART I, LINE 6 | 3,662 | 1.5% |
Part I, Line 4b | 3,343 | 1.4% |
Part I, Line 7 | 2,006 | 0.8% |
SCHEDULE J, PART III | 1,200 | 0.5% |
Schedule J, Part I, Line 7 Non-fixed payments | 856 | 0.4% |
Schedule J, Part I, Line 3 | 553 | 0.2% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | HAWAII PREPARATORY ACADEMY | PART I, LINE 1A | XML |