Variable pages · IRS 990 Master Concordance
F9_00_EXEMPT_STAT_4947A1_X
4947(a)(1) organization [x]
- Description
- Indicates a 4947(a)(1) organization
- Table
F9-P00-T00-HEADER(one)- Part
- Heading (items A-O)
- Location
F990-PC-PART-00-SECTION-I- Type
- checkbox
- Scope
- HD – header (all returns)
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
3.4k
filings with a value
2009–2024
tax years observed
1 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ⚠ fail | Element names agree in polarity | negated: Organization4947a1NotPFInd | not negated: Organization4947a1 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 12.1x year-on-year (in 2010) | open |
POLARITY | ⚠ error | IRS990/Organization4947a1NotPFInd | negated element 'Organization4947a1NotPFInd' pooled with non-negated xpaths | ✓ acceptednoteOrganization4947a1NotPFInd is the 2013+ name of the same 4947(a)(1) checkbox ('not treated as a private foundation' describes the organization type); values are X in both. |
POLARITY | ⚠ error | IRS990EZ/Organization4947a1NotPFInd | negated element 'Organization4947a1NotPFInd' pooled with non-negated xpaths | ✓ acceptednoteOrganization4947a1NotPFInd is the 2013+ name of the same 4947(a)(1) checkbox ('not treated as a private foundation' describes the organization type); values are X in both. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/Organization4947a1 | PC | 2009–2012 | 737 | 0.0494% | |
| x2 | IRS990EZ/Organization4947a1 | EZ | 2009–2012 | 123 | 0.00987% | |
| x3 | IRS990/Organization4947a1NotPFInd | PC | 2013–2024 | 1,948 | 0.043% | |
| x4 | IRS990EZ/Organization4947a1NotPFInd | EZ | 2013–2024 | 590 | 0.0153% | |
| x5 | IRS990/Form990PartI/Organization4947a1 | PC | not observed | 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 | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 7 | 313 | 282 | 135 | ||||||||||||
| x2 | 6 | 50 | 40 | 27 | ||||||||||||
| x3 | 149 | 121 | 115 | 125 | 127 | 110 | 148 | 199 | 212 | 223 | 223 | 196 | ||||
| x4 | 32 | 28 | 29 | 33 | 34 | 39 | 37 | 45 | 64 | 68 | 111 | 70 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <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 | <1 | <1 | <1 | <1 |
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
| Value | Filings | Share |
|---|---|---|
X | 3,398 | 100.0% |