Variable pages · IRS 990 Master Concordance
F9_06_POLICY_CHPTR_REFERENCE_X
Had written policies governing chapters, affiliates, and branches [x]
- Description
- Does the organization have written policies to govern activites of chapters, affiliates, and branches?
- Table
F9-P06-T00-GOVERNANCE(one)- Part
- Part VI - Governance, Management, and Disclosure
- Location
F990-PC-PART-06-SECTION-B-LINE-10B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
247k
filings with a value
2009–2024
tax years observed
1
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 | 32% 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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.7x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/PoliciesReferenceChapters | PC | 2009–2012 | 76,642 | 5.75% | |
| x2 | IRS990/PoliciesReferenceChaptersInd | PC | 2013–2024 | 170,798 | 5.89% | |
| x3 | IRS990/Form990PartVI/PoliciesReferenceChapters | 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 | 5.9k | 27k | 34k | 10k | ||||||||||||
| x2 | 11k | 12k | 13k | 13k | 13k | 14k | 14k | 16k | 16k | 16k | 17k | 16k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 18 | 22 | 21 | 6 | 6 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 6 |
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 |
|---|---|---|
true | 85,332 | 34.5% |
1 | 82,765 | 33.4% |
false | 75,409 | 30.5% |
0 | 3,934 | 1.6% |