Variable pages · IRS 990 Master Concordance
F9_06_GVRN_CHANGE_DOC_X
Made significant changes to governing documents [x]
- Description
- Were any changes made in the organizing or governing documents but not reported to the IRS?
- Table
F9-P06-T00-GOVERNANCE(one)- Part
- Part VI - Governance, Management, and Disclosure
- Location
F990-PC-PART-06-SECTION-A-LINE-04- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
6.0M
filings with a value
2009–2024
tax years observed
0 + 1 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 | 99% of values are explicit false/0, so a missing value is not the same as unchecked |
| ⚠ fail | Element names agree in polarity | negated: ChgMadeToOrgnzngDocNotRptInd | not negated: MadeChangesToOrgnzngEtcDoc, ChangesToOrganizingDocs, ChangeToOrgDocumentsInd |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
POLARITY | ⚠ error | IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | negated element 'ChgMadeToOrgnzngDocNotRptInd' pooled with non-negated xpaths | ✓ acceptednote990-EZ ChgMadeToOrgnzngDocNotRptInd asks whether changes were made (and not reported); yes means changes were made, as on the 990. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ChangesToOrganizingDocs | PC | 2009–2012 | 495,528 | 100% | |
| x2 | IRS990EZ/MadeChangesToOrgnzngEtcDoc | EZ | 2009–2012 | 254,594 | 100% | |
| x3 | IRS990/ChangeToOrgDocumentsInd | PC | 2013–2024 | 3,349,613 | 100% | |
| x4 | IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | EZ | 2013–2024 | 1,881,301 | 100% | |
| x5 | IRS990/Form990PartVI/ChangesToOrganizingDocs | 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 | 15k | 63k | 82k | 94k | ||||||||||||
| x3 | 199k | 219k | 234k | 244k | 262k | 271k | 284k | 320k | 336k | 349k | 355k | 277k | ||||
| x4 | 104k | 116k | 125k | 130k | 139k | 149k | 153k | 170k | 203k | 206k | 206k | 179k | ||||
| 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 |
| 990-EZ | 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 | 3,842,739 | 64.2% |
0 | 2,063,812 | 34.5% |
1 | 40,875 | 0.7% |
true | 33,610 | 0.6% |