Variable pages · IRS 990 Master Concordance
F9_06_POLICY_JV_PROC_X
Followed a written policy or procedure to evaluate participation in joint venture arrangements [x]
- Description
- Written policy or procedure governing its joint venture?
- Table
F9-P06-T00-GOVERNANCE(one)- Part
- Part VI - Governance, Management, and Disclosure
- Location
F990-PC-PART-06-SECTION-B-LINE-16B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
153k
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 | 74% 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 7.0x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/WrittenPolicyOrProcedure | PC | 2009–2012 | 62,690 | 2.63% | |
| x2 | IRS990/WrittenPolicyOrProcedureInd | PC | 2013–2024 | 90,559 | 2.94% | |
| x3 | IRS990/Form990PartVI/WrittenPolicyOrProcedure | 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 | 5.2k | 23k | 29k | 4.7k | ||||||||||||
| x2 | 5.4k | 6.1k | 6.3k | 6.4k | 6.7k | 7.1k | 7.7k | 8.7k | 8.4k | 9.2k | 10k | 8.1k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 16 | 19 | 18 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
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 | 106,994 | 69.8% |
1 | 20,295 | 13.2% |
true | 18,966 | 12.4% |
0 | 6,994 | 4.6% |