Variable pages · IRS 990 Master Concordance

SL_05_FORM_LINE_REFERENCE

Form, part, and line number reference

Description: Form; part and line number reference
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

1 / 1

xpaths observed / mapped

54k

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	1% of values are numeric
ⓘ info	No sign of truncation	IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc: longest value is exactly 100 characters

Flags

Flag	Severity	Xpath	Detail	Review
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc`	many-to-one table, but 92% of values sit in no repeating element	✓ accepted note Table 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/SupplementalInformationDetail/FormAndLineReferenceDesc`	SZ	2013–2024	54,040	0.804%	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	’13	’14	’15	’16	’17	’18	’19	’20	’21	’22	’23	’24
x1	3.8k	4.0k	4.2k	4.4k	4.6k	4.7k	4.6k	4.9k	5.0k	5.0k	5.0k	3.7k
Fill rate: % of all filings of the return type (largest xpath)
990	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

Filings

’09

’10

’11

’12

’13

’14

’15

’16

’17

’18

’19

’20

’21

’22

’23

’24

3.8k

4.0k

4.2k

4.4k

4.6k

4.7k

4.6k

4.9k

5.0k

3.7k

Fill rate: % of all filings of the return type (largest xpath)

990

990-EZ

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	52,453	29	100
990-EZ	1,587	29	100

Most common values

Value	Filings	Share
`SCHEDULE L, PART V`	15,814	44.2%
`Schedule L, Part V Supplemental Information`	11,459	32.1%
`SCHEDULE L, PART IV`	1,822	5.1%
`SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:`	1,340	3.7%
`Schedule L, Part IV`	1,189	3.3%
`Supplemental Information for Schedule L`	1,084	3.0%
`Part IV Line 1`	905	2.5%
`SCHEDULE L, PART II`	793	2.2%
`PART IV`	506	1.4%
`Schedule L, Part II`	406	1.1%
`SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:`	232	0.6%
`Part V`	114	0.3%
`FORM 990, SCHEDULE L, PART IV`	43	0.1%
`BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS`	42	0.1%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x1	THE CLEVELAND CLINIC FOUNDATION	SCHEDULE L, PART II LOANS TO AND FROM INTERESTED PERSONS, COLUMN (H)	XML