Variable pages · IRS 990 Master Concordance
SL_05_EXPLANATION_TEXT
Additional explanations
- Description
- Form990 Schedule LPart V - Explanation
- Table
SL-P05-T99-SUPPLEMENTAL-INFO(many)- Part
- Part V - Supplemental Information
- Location
SCHED-L-PART-05- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
61k
filings with a value
2010–2024
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/SupplementalInformationDetail/ExplanationTxt: longest value is exactly 9000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | many-to-one table, but 92% 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 | IRS990ScheduleL/Form990ScheduleLPartV/Explanation | many-to-one table, but 90% 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 | IRS990ScheduleL/Form990ScheduleLPartV/Explanation | SZ | 2010–2012 | 7,602 | 1.19% | 9.9% |
| x2 | IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | SZ | 2013–2024 | 53,800 | 0.8% | 7.9% |
% 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 | 1.8k | 2.6k | 3.3k | |||||||||||||
| x2 | 3.8k | 4.0k | 4.2k | 4.3k | 4.6k | 4.7k | 4.6k | 4.9k | 5.0k | 5.0k | 5.0k | 3.6k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | |
| 990-EZ | <1 | <1 | <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 | 59,659 | 349 | 9,000 |
| 990-EZ | 1,743 | 250 | 6,115 |
Most common values
| Value | Filings | Share |
|---|---|---|
THE CREDIT UNION PROVIDES SUPPLEMENTAL RETIREMENT BENEFITS THROUGH AN ARRANGEMENT REFERRE… | 144 | 11.6% |
THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVE OF VARIOUS ORGANIZATIONS TH… | 126 | 10.2% |
DURING THE YEAR, THE ORGANIZATION EMPLOYS INDIVIDUALS WHO MAY BE RELATED TO AN OFFICER, D… | 106 | 8.6% |