Variable pages · IRS 990 Master Concordance
SM_02_FORM_LINE_REFERENCE
Form, part, and line number reference
- Description
- Return Reference
- 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
1 / 1
xpaths observed / mapped
93k
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 |
| ✓ 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/FormAndLineReferenceDesc | 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. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | SZ | 2013–2024 | 93,315 | 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 | 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 | 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 | 93,315 | 25 | 99 |
Most common values
| Value | Filings | Share |
|---|---|---|
PART I, COLUMN (B): | 37,702 | 46.3% |
PART I, LINE 32B: | 16,043 | 19.7% |
Part I, Column (b): | 6,262 | 7.7% |
SCHEDULE M, PAGE 2, PART II | 5,491 | 6.7% |
PART I, LINE 33: | 3,904 | 4.8% |
Schedule M, Part I Explanations of reporting method for number of contributions | 3,664 | 4.5% |
Part I, Line 32b: | 2,807 | 3.4% |
SCHEDULE M, PAGE 1, PART I, LINE 32B | 2,232 | 2.7% |
SCHEDULE M, PART I, COLUMN B | 989 | 1.2% |
Schedule M, Part I, Line 32b | 785 | 1.0% |
SCHEDULE M, PART I, COLUMN (B): | 602 | 0.7% |
Part I, Line 32, Hire and Use of Third Parties | 483 | 0.6% |
Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash cont… | 275 | 0.3% |
Part I, Line 33: | 139 | 0.2% |
Schedule M, Part I, Explanations of reporting method for number of contributions | 136 | 0.2% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | PENNSYLVANIA INSTITUTE OF TECHNOLOGY | PART I, COLUMN (B): | XML |