Variable pages · IRS 990 Master Concordance
SL_03_GRANT_PURPOSE
Purpose of assistance
- Description
- Form990 Schedule LPart III - PurposeOfAssistance
- Table
SL-P03-T01-GRANTS-INTERESTED-PERS(many)- Part
- Part III - Grants or Assistance Benefiting Interested Persons
- Location
SCHED-L-PART-03-COL-E- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
11k
filings with a value
2012–2024
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 | IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt | many-to-one table, but 68% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 31.4% of 10,715 filings, max 71/filing, TY2013-2024; repeat_root: ''=68% ; IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp=32%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/Form990ScheduleLPartIII/PurposeOfAssistance | many-to-one table, but 65% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 34.3% of 607 filings, max 83/filing, TY2012-2012; repeat_root: ''=65% ; IRS990ScheduleL/Form990ScheduleLPartIII=35%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/Form990ScheduleLPartIII/PurposeOfAssistance | SZ | 2012–2012 | 607 | 0.222% | 34.3% |
| x2 | IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt | SZ | 2013–2024 | 10,715 | 0.151% | 31.4% |
% 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 | 607 | |||||||||||||||
| x2 | 738 | 787 | 847 | 855 | 941 | 869 | 909 | 991 | 981 | 1.0k | 1.1k | 691 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | |||
| 990-EZ | <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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 11,243 | 20 | 100 |
| 990-EZ | 79 | 13 | 30 |
Most common values
| Value | Filings | Share |
|---|---|---|
EDUCATION | 611 | 18.4% |
FINANCIAL AID | 607 | 18.3% |
TUITION ASSISTANCE | 586 | 17.6% |
SCHOLARSHIP | 363 | 10.9% |
TUITION | 332 | 10.0% |
Education | 194 | 5.8% |
EDUCATIONAL | 120 | 3.6% |
EMPLOYEE BENEFIT | 118 | 3.5% |
Scholarship | 115 | 3.5% |
TUITION REMISSION | 98 | 2.9% |
Tuition Assistance | 71 | 2.1% |
Tuition assistance | 38 | 1.1% |