Variable pages · IRS 990 Master Concordance
F9_04_TRANSAC_ENGAGED_X
Engaged in excess benefit transaction - current year [x]
- Description
- Did the organization engage in an excess benefit transaction with a disqualified person during the year?
- Table
F9-P04-T00-REQUIRED-SCHEDULES(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-PC-PART-04-LINE-25A- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 6
xpaths observed / mapped
4.9M
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 | 100% 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/ExcessBenefitTransaction | PC | 2009–2012 | 419,518 | 84.3% | |
| x2 | IRS990EZ/EngagedInExcessBenefitTrans | EZ | 2009–2012 | 205,302 | 80.4% | |
| x3 | IRS990/EngagedInExcessBenefitTransInd | PC | 2013–2024 | 2,738,256 | 80.6% | |
| x4 | IRS990EZ/EngagedInExcessBenefitTransInd | EZ | 2013–2024 | 1,560,665 | 84.5% | |
| x5 | IRS990/EngagedInExcessBenefitTrans | PC | not observed | 0 | ||
| x6 | IRS990/Form990PartIV/ExcessBenefitTransaction | 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 | 30k | 104k | 135k | 152k | ||||||||||||
| x2 | 13k | 51k | 66k | 75k | ||||||||||||
| x3 | 168k | 184k | 197k | 206k | 214k | 218k | 228k | 257k | 271k | 283k | 289k | 224k | ||||
| x4 | 84k | 94k | 102k | 107k | 115k | 124k | 127k | 141k | 169k | 172k | 174k | 151k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 89 | 84 | 84 | 84 | 84 | 84 | 84 | 84 | 82 | 80 | 81 | 80 | 81 | 81 | 81 | 81 |
| 990-EZ | 82 | 81 | 81 | 80 | 81 | 81 | 82 | 82 | 82 | 83 | 83 | 83 | 83 | 84 | 84 | 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 | 3,211,573 | 65.2% |
0 | 1,710,766 | 34.7% |
true | 933 | 0.0% |
1 | 469 | 0.0% |