Variable pages · IRS 990 Master Concordance
F9_04_ENTITY_CTRL_TRANSAC_X
Engaged in transactions with a controlled entity [x]
- Description
- Did the organization have a controlled entity within the meaning of section 512(b)(13)?
- Table
F9-P04-T00-REQUIRED-SCHEDULES(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-PC-PART-04-LINE-35B- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
2.7M
filings with a value
2010–2024
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 | 96% 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/TransactionRelatedEntity | PC | 2010–2012 | 345,530 | 35.1% | |
| x2 | IRS990EZ/TransactionWithControlEntity | EZ | 2010–2012 | 178,503 | 78.1% | |
| x3 | IRS990EZ/TransactionWithControlEntInd | EZ | 2013–2024 | 1,552,710 | 85% | |
| x4 | IRS990/TransactionWithControlEntInd | PC | 2013–2024 | 617,333 | 13.4% | |
| x5 | IRS990EZ/TransactionRelatedEntity | EZ | 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 | 123k | 160k | 63k | |||||||||||||
| x2 | 57k | 48k | 73k | |||||||||||||
| x3 | 82k | 93k | 101k | 105k | 113k | 122k | 125k | 140k | 170k | 175k | 176k | 152k | ||||
| x4 | 69k | 73k | 77k | 80k | 36k | 37k | 38k | 41k | 42k | 43k | 44k | 37k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 100 | 100 | 35 | 35 | 34 | 33 | 33 | 14 | 13 | 13 | 13 | 12 | 12 | 12 | 13 | |
| 990-EZ | 90 | 59 | 78 | 78 | 80 | 81 | 81 | 81 | 82 | 82 | 82 | 84 | 85 | 85 | 85 | |
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 | 2,176,858 | 80.8% |
0 | 396,015 | 14.7% |
1 | 65,567 | 2.4% |
true | 55,636 | 2.1% |