Variable pages · IRS 990 Master Concordance
F9_07_COMP_DTK_EXPL_TXT
Explanation of reason for compensation
- Description
- Explanation of compensation practices (F990-EZ-PART-04 old forms only)
- Table
F9-P07-T01-COMPENSATION(many)- Part
- Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
- Location
F990-PC-PART-07-SECTION-A-LINE-01A-COL-X- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ
4 / 4
xpaths observed / mapped
46k
filings with a value
2009–2024
tax years observed
0 + 4 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 1% of values are numeric |
| ⓘ info | No sign of truncation | CompensationExplanation/Compensation/Explanation: longest value is exactly 1000 characters; CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt: longest value is exactly 1000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | many-to-one table, but 56% 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 43.9% of 25,017 filings, max 41/filing, TY2013-2024; repeat_root: ''=56% ; CompensationExplanation/CompensationExplanationGrp=40% ; CompensationExplanation=4%. |
MANY_NOT_REPEATING | ⓘ info | CompensationExplanation/Compensation/Explanation | many-to-one table, but 53% 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 44.6% of 3,216 filings, max 27/filing, TY2009-2012; repeat_root: ''=53% ; CompensationExplanation/Compensation=24% ; CompensationExplanation=22%. |
MANY_NOT_REPEATING | ⓘ info | EmployeeCompensationExpln/EmployeeCompExplanationGrp/ExplanationTxt | many-to-one table, but 60% of values sit in no repeating element | ✓ acceptednoteXpath remapped or added in fixes 03/07 into a repeating group (compensation explanations, hospital facilities, bond issues); most filings have one instance, so the value usually sits outside an indexed element. |
MANY_NOT_REPEATING | ⓘ info | EmployeeCompensationExpln/EmployeeCompExplanation/Explanation | many-to-one table, but 56% of values sit in no repeating element | ✓ acceptednoteXpath remapped or added in fixes 03/07 into a repeating group (compensation explanations, hospital facilities, bond issues); most filings have one instance, so the value usually sits outside an indexed element. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | CompensationExplanation/Compensation/Explanation | EZ | 2009–2012 | 3,880 | 0.473% | 42.9% |
| x2 | EmployeeCompensationExpln/EmployeeCompExplanation/Explanation | EZ | 2009–2012 | 35 | 0.00542% | 57.1% |
| x3 | CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | EZ | 2013–2024 | 41,405 | 0.642% | 36.4% |
| x4 | EmployeeCompensationExpln/EmployeeCompExplanationGrp/ExplanationTxt | EZ | 2013–2024 | 387 | 0.00683% | 43.2% |
% 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 | 118 | 1.1k | 1.2k | 1.5k | ||||||||||||
| x2 | 2 | 10 | 6 | 17 | ||||||||||||
| x3 | 1.9k | 2.5k | 3.0k | 3.4k | 3.4k | 2.8k | 3.6k | 4.2k | 4.4k | 4.1k | 4.3k | 3.7k | ||||
| x4 | 15 | 14 | 20 | 14 | 24 | 22 | 35 | 53 | 54 | 54 | 43 | 39 | ||||
| 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 |
| 990-PF | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | Average length | Longest |
|---|---|---|---|
| 990-EZ | 28,343 | 35 | 924 |
| 990-PF | 17,364 | 68 | 1,000 |
Most common values
| Value | Filings | Share |
|---|---|---|
SEE ATTACHED FOOTNOTE | 1,967 | 13.7% |