Variable pages · IRS 990 Master Concordance
F9_04_TRANSAC_PY_X
Engaged in excess benefit transaction - prior year [x]
- Description
- Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
- Table
F9-P04-T00-REQUIRED-SCHEDULES(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-PC-PART-04-LINE-25B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
3.2M
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/PriorExcessBenefitTransaction | PC | 2009–2012 | 419,449 | 84.3% | |
| x2 | IRS990/PYExcessBenefitTransInd | PC | 2013–2024 | 2,739,979 | 80.7% | |
| x3 | IRS990/Form990PartIV/PriorExcessBenefitTransaction | 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 | 168k | 184k | 197k | 206k | 214k | 218k | 229k | 257k | 272k | 283k | 289k | 224k | ||||
| 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 |
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 | 1,908,164 | 60.4% |
0 | 1,250,593 | 39.6% |
true | 434 | 0.0% |
1 | 237 | 0.0% |