Variable pages · IRS 990 Master Concordance
F9_06_POLICY_COMP_PROCESS_OTH_X
Included an independent review process in determining officer and key employee compensation [x]
- Description
- Compensation process other?
- Table
F9-P06-T00-GOVERNANCE(one)- Part
- Part VI - Governance, Management, and Disclosure
- Location
F990-PC-PART-06-SECTION-B-LINE-15B- 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
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 71% 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/CompensationProcessOther | PC | 2009–2012 | 490,191 | 98.9% | |
| x2 | IRS990/CompensationProcessOtherInd | PC | 2013–2024 | 3,335,043 | 99.5% | |
| x3 | IRS990/Form990PartVI/CompensationProcessOther | 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 | 122k | 158k | 178k | ||||||||||||
| x2 | 197k | 217k | 232k | 243k | 261k | 271k | 283k | 319k | 335k | 348k | 353k | 276k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 99 | 99 | 99 | 99 | 99 | 99 | 99 | 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 | 1,697,705 | 44.4% |
0 | 999,231 | 26.1% |
true | 583,039 | 15.2% |
1 | 545,259 | 14.3% |