Variable pages · IRS 990 Master Concordance
F9_07_COMP_DTK_EMPL_BEN_HCE
Health benefits, contributions to employee benefit plans, and deferred compensation
- Description
- Employee benefits (F990-PC-PART-07-SECTION-A: F990-EZ-PART-04-PART-06-LINE-50-CONBINED)
- Table
F9-P07-T01-COMPENSATION-HCE-EZ(many)- Part
- Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
- Location
F990-EZ-PART-06-LINE-50-COL-D- Type
- numeric
- Scope
- EZ – 990-EZ only
- Database
- F990
- Forms
- EZ
2 / 2
xpaths observed / mapped
3.4k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt | many-to-one table, but 63% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 37.3% of 3,099 filings, max 5/filing, TY2013-2024; repeat_root: ''=63% ; IRS990EZ/CompensationHighestPaidEmplGrp=37%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHighestPaidEmpl/EmployeeBenefits | many-to-one table, but 62% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 38.1% of 268 filings, max 5/filing, TY2009-2012; repeat_root: ''=62% ; IRS990EZ/CompensationOfHighestPaidEmpl=38%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990EZ/CompensationOfHighestPaidEmpl/EmployeeBenefits | EZ | 2009–2012 | 268 | 0.109% | 38.1% |
| x2 | IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt | EZ | 2013–2024 | 3,099 | 0.176% | 37.3% |
% 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 | 29 | 59 | 78 | 102 | ||||||||||||
| x2 | 89 | 119 | 150 | 167 | 203 | 246 | 279 | 380 | 377 | 359 | 415 | 315 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990-EZ | 3,366 | 100.0% | 91.8% | 0.0% | 0 | 0 | 0 | 20,791 |
Percentiles are the median over tax years of each year's percentile.