Variable pages · IRS 990 Master Concordance
F9_06_POLICY_COI_DISCLOSURE_X
Required officers, directors, or trustees, and key employees to annually disclose conflicts of interest [x]
- Description
- Annual disclosure of interests by covered persons?
- Table
F9-P06-T00-GOVERNANCE(one)- Part
- Part VI - Governance, Management, and Disclosure
- Location
F990-PC-PART-06-SECTION-B-LINE-12B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.5M
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 | 15% 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/AnnualDisclosureCoveredPersons | PC | 2009–2012 | 353,848 | 70.3% | |
| x2 | IRS990/AnnualDisclosureCoveredPrsnInd | PC | 2013–2024 | 2,192,753 | 59.4% | |
| x3 | IRS990/Form990PartVI/AnnualDisclosureCoveredPersons | 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 | 27k | 88k | 113k | 126k | ||||||||||||
| x2 | 139k | 154k | 164k | 171k | 184k | 190k | 181k | 201k | 210k | 216k | 219k | 165k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 81 | 71 | 71 | 70 | 70 | 70 | 70 | 70 | 70 | 70 | 64 | 63 | 62 | 62 | 62 | 59 |
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 | 1,115,045 | 43.8% |
1 | 1,059,446 | 41.6% |
false | 287,781 | 11.3% |
0 | 84,329 | 3.3% |