Variable pages · IRS 990 Master Concordance

SR_02_RLTD_ORG_PRIMARY_ACT

Primary activity

Description
Primary activities
Table
SR-P02-T01-ID-RLTD-TAX-EXEMPED-ORGS (many)
Part
Part II - Identification of Related Tax-Exempt Organizations
Location
SCHED-R-PART-02-COL-B
Type
text
Scope
PC – 990 only
Database
F990
Forms
SZ
2 / 2
xpaths observed / mapped
826k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are text, not numbers0% of values are numeric
ⓘ infoNo sign of truncationIRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities: longest value is exactly 100 characters; IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt: longest value is exactly 100 characters

Flags

FlagSeverityXpathDetailReview
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxtmany-to-one table, but 51% of values sit in no repeating element✓ accepted
noteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 48.5% of 694,732 filings, max 993/filing, TY2013-2024; repeat_root: ''=51% ; IRS990ScheduleR/IdRelatedTaxExemptOrgGrp=49%.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivitiesSZ2009–2012131,29324.5%51.8%
x2IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxtSZ2013–2024694,73216.2%48.5%

% 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
x113k33k41k44k
x247k51k53k55k59k59k60k65k66k67k67k45k
Fill rate: % of all filings of the return type (largest xpath)
99040272525242323232222212020191916

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

ReturnFilingsAverage lengthLongest
990826,02523100

Most common values

ValueFilingsShare
HOSPITAL32,61414.9%
FUNDRAISING30,32713.9%
EDUCATION30,24213.9%
HEALTHCARE29,97313.7%
HOUSING22,86910.5%
SUPPORT18,4128.4%
FOUNDATION14,2786.5%
LOW INCOME HOUSING8,5993.9%
SUPPORTING ORGANIZATION7,0593.2%
INACTIVE5,0452.3%
REAL ESTATE4,8212.2%
Hospital3,9441.8%
MANAGEMENT3,8951.8%
HEALTH CARE2,0730.9%
CHURCH1,9120.9%
Fundraising1,0830.5%
LABOR UNION5680.3%
Healthcare3400.2%
Foundation2680.1%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2IAAI FOUNDATION INCPROF DEV THOSE IN FIELD OF FIRE & ARSON INVESTIGATIONXML
2012990x1SOUTHERN ARIZONA INTERNATIONAL LIVESTOCKTO SUPPORT SOUTHERN ARIZONA INTERNATIONAL LIVESTOCK ASSOCIATION, INC.XML