Variable pages · IRS 990 Master Concordance
F9_04_BIZ_TRANSAC_DTK_ENTITY_X
Was party to a business transaction with a controlled entity of a current or former officer, director, trustee, key employee, creator or founder, or substantial contributor [x]
- Description
- Was the organization a party to a business transaction with one of the following parties: An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct, or indirect owner?
- Table
F9-P04-T00-REQUIRED-SCHEDULES(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-PC-PART-04-LINE-28C- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
3 / 4
xpaths observed / mapped
3.8M
filings with a value
2009–2024
tax years observed
0
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 | 97% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/OfficerEntityWithBsnssRltnshp | PC | 2009–2012 | 495,528 | 100% | |
| x2 | IRS990/BusinessRlnWithOfficerEntInd | PC | 2013–2018 | 1,427,950 | 100% | |
| x3 | IRS990/BusinessRlnWith35CtrlEntInd | PC | 2019–2024 | 1,921,663 | 100% | |
| x4 | IRS990/Form990PartIV/OfficerEntityWithBsnssRltnshp | 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 | 33k | 123k | 160k | 180k | ||||||||||||
| x2 | 199k | 219k | 234k | 244k | 262k | 271k | ||||||||||
| x3 | 284k | 320k | 336k | 349k | 355k | 277k | ||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 |
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 |
|---|---|---|
false | 2,249,712 | 58.5% |
0 | 1,482,413 | 38.6% |
1 | 62,709 | 1.6% |
true | 50,307 | 1.3% |