Variable pages · IRS 990 Master Concordance

F9_06_POLICY_COMP_PROCESS_CEO_X

Included an independent review process in determining CEO compensation [x]

Description
Compensation process CEO?
Table
F9-P06-T00-GOVERNANCE (one)
Part
Part VI - Governance, Management, and Disclosure
Location
F990-PC-PART-06-SECTION-B-LINE-15A
Type
checkbox
Scope
PC – 990 only
Database
F990
Forms
PC
2 / 3
xpaths observed / mapped
3.8M
filings with a value
2009–2024
tax years observed
0
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blank58% of values are explicit false/0, so a missing value is not the same as unchecked
✓ passElement names agree in polarityall element names have the same polarity

No flags.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990/CompensationProcessCEOPC2009–2012491,11199.1%
x2IRS990/CompensationProcessCEOIndPC2013–20243,336,66099.5%
x3IRS990/Form990PartVI/CompensationProcessCEOPCnot observed0

% 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
x133k122k158k178k
x2197k217k232k243k261k271k283k319k335k348k354k276k
Fill rate: % of all filings of the return type (largest xpath)
99099999999999999100100100100100100100100100

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

ValueFilingsShare
false1,439,13737.6%
true844,02522.1%
0783,17620.5%
1761,43319.9%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2CHRISTIAN SHANE FONVILLE YOUTHfalseXML
2012990x1SOL PRICE RETAILINGSERVICE SCHOLARSHIP …0XML