Variable pages · IRS 990 Master Concordance

SN_03_FORM_LINE_REFERENCE

Form, part, and line number reference

Description: Return reference
Table: SN-P03-T99-SUPPLEMENTAL-INFO (many)
Part: Part III - Supplemental Information
Location: SCHED-N-PART-03
Type: text
Scope: PZ – 990 and 990-EZ
Database: F990
Forms: SZ

1 / 1

xpaths observed / mapped

15k

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	`IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc`	many-to-one table, but 65% 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	`IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc`	SZ	2013–2024	15,117	0.28%	35.0%

% 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	992	1.0k	1.0k	1.2k	1.2k	1.3k	1.3k	1.4k	1.4k	1.6k	1.5k	1.3k
Fill rate: % of all filings of the return type (largest xpath)
990	<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

Filings

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’20

’21

’22

’23

’24

992

1.0k

1.2k

1.3k

1.4k

1.6k

1.5k

1.3k

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	10,293	23	99
990-EZ	4,824	25	99

Most common values

Value	Filings	Share
`PART I, LINE 2E:`	2,958	29.8%
`SCHEDULE N`	1,448	14.6%
`PART II, LINE 2E:`	1,060	10.7%
`SCHEDULE N, PAGE 1, PART I, LINE 2E`	881	8.9%
`Sch N, Part III, Additional Information`	841	8.5%
`Part I & 2, Line 2e - Name and Explanation for Involvement in Successor`	575	5.8%
`PART I, LINE 3:`	497	5.0%
`Part I, Line 2e:`	403	4.1%
`SCHEDULE N, PART II, PAGE 2, LINE 2E`	366	3.7%
`Part I, Line 2e`	353	3.6%
`PART I, LINE 6C:`	262	2.6%
`Schedule N, Part I, Line 2`	207	2.1%
`FORM 990, SCHEDULE N`	47	0.5%
`Schedule N, Part II CASH TRANSFER`	43	0.4%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x1	ENERGY EFFICIENCY ALLIANCE-NJ	SCHEDULE N, PAGE 1, PART I, LINE 2E	XML