Variable pages · IRS 990 Master Concordance
SM_02_EXPLANATION_TEXT
Additional explanations
- Description
- Form990 Schedule MPart II - Explanation
- Table
SM-P02-T99-SUPPLEMENTAL-INFO(many)- Part
- Part II - Supplemental Information
- Location
SCHED-M-PART-02- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
107k
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 |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | many-to-one table, but 85% 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 | IRS990ScheduleM/Form990ScheduleMPartII/Explanation | many-to-one table, but 82% 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 | IRS990ScheduleM/Form990ScheduleMPartII/Explanation | SZ | 2009–2012 | 13,551 | 2.54% | 17.4% |
| x2 | IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | SZ | 2013–2024 | 93,270 | 2.41% | 14.5% |
% 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 | 1.7k | 3.2k | 4.0k | 4.6k | ||||||||||||
| x2 | 5.2k | 6.0k | 6.6k | 6.9k | 7.8k | 7.8k | 8.2k | 8.8k | 9.5k | 9.7k | 10k | 6.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 |
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 | 106,821 | 144 | 8,911 |
Most common values
| Value | Filings | Share |
|---|---|---|
The number of contributions represent the number of contributions received, not the numbe… | 1,009 | 14.4% |
THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. | 946 | 13.5% |
NUMBER OF CONTRIBUTIONS | 945 | 13.4% |
THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. | 732 | 10.4% |
THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). | 543 | 7.7% |