Variable pages · IRS 990 Master Concordance
F9_07_COMP_KONTR_ADDR_CITY
Independent contractor city
- Description
- Highest compensated independent contractor (top 5 above 100K) US address city
- Table
F9-P07-T02-CONTRACTORS(many)- Part
- Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
- Location
F990-PC-PART-07-SECTION-B-LINE-01-COL-A- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
11 / 14
xpaths observed / mapped
503k
filings with a value
2009–2024
tax years observed
0 + 6 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ▲ warn | Small code list | up to 10306 distinct values per xpath and year |
| ▲ warn | Codes share one format | 27% have the shape AAAAAAA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
COLLISION | ⚠ error | IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CityNm | 9061 filings contain 2+ of its xpaths; most common set: /Return/ReturnData/IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CityNm ; /Return/ReturnData/IRS990/ContractorCompensationGrp/ContractorAddress… | ✓ acceptednoteFalse positive: counted per filing. Recounted per repeating-element row in the TY2012 and TY2019 DuckDB builds: 0 rows hold both the US and the foreign address xpath (different rows of the table hold different address types). build_evidence() now counts collisions per row. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/CityNm | many-to-one table, but 84% 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 16.3% of 2,266 filings, max 5/filing, TY2014-2024; repeat_root: ''=84% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=16%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressUS/City | many-to-one table, but 86% 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 14.4% of 361 filings, max 5/filing, TY2009-2012; repeat_root: ''=86% ; IRS990EZ/CompOfHghstPaidCntrctProfSer=14%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/City | many-to-one table, but 88% 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 12.4% of 113 filings, max 5/filing, TY2013-2013; repeat_root: ''=88% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=12%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/CityNm | many-to-one table, but 85% 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 12.7% of 55 filings, max 4/filing, TY2015-2024; repeat_root: ''=85% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=15%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressForeign/City | many-to-one table, but 100% of values sit in no repeating element | ✓ acceptednoteSparse field (address line 2, foreign address, etc.) inside a genuine repeating group; too few filings to observe a repeat. Sibling xpaths of the same group repeat. Evidence: repeats in 0.0% of 2 filings, max 1/filing, TY2011-2011; repeat_root: ''=100%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City | PC | 2009–2012 | 77,556 | 13.8% | 65.2% |
| x2 | IRS990/ContractorCompensation/AddressOfContractor/AddressForeign/City | PC | 2009–2012 | 1,543 | 0.279% | 31.7% |
| x3 | IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressUS/City | EZ | 2009–2012 | 361 | 0.126% | 14.4% |
| x4 | IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressForeign/City | EZ | 2011–2011 | 2 | 0.00244% | |
| x5 | IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | PC | 2013–2013 | 26,338 | 13.2% | 62.8% |
| x6 | IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/City | PC | 2013–2013 | 571 | 0.287% | 33.5% |
| x7 | IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/City | EZ | 2013–2013 | 113 | 0.108% | 12.4% |
| x8 | IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | PC | 2014–2024 | 383,412 | 10.6% | 62.9% |
| x9 | IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CityNm | PC | 2014–2024 | 10,752 | 0.399% | 36.1% |
| x10 | IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/CityNm | EZ | 2014–2024 | 2,266 | 0.134% | 16.3% |
| x11 | IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/CityNm | EZ | 2015–2024 | 55 | 0.00615% | 12.7% |
| x12 | IRS990/Form990PartVIISectionB/ContractorCompensation/AddressOfContractor/AddressForeign/City | PC | not observed | 0 | ||
| x13 | IRS990/Form990PartVIISectionB/ContractorCompensation/AddressOfContractor/AddressUS/City | PC | not observed | 0 | ||
| x14 | IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/City | EZ | 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 | 9.4k | 20k | 23k | 25k | ||||||||||||
| x2 | 192 | 404 | 445 | 502 | ||||||||||||
| x3 | 55 | 84 | 104 | 118 | ||||||||||||
| x4 | 2 | |||||||||||||||
| x5 | 26k | |||||||||||||||
| x6 | 571 | |||||||||||||||
| x7 | 113 | |||||||||||||||
| x8 | 28k | 30k | 31k | 34k | 34k | 35k | 37k | 39k | 42k | 43k | 29k | |||||
| x9 | 628 | 674 | 775 | 881 | 913 | 942 | 1.0k | 1.1k | 1.3k | 1.4k | 1.1k | |||||
| x10 | 129 | 143 | 166 | 165 | 167 | 197 | 223 | 263 | 293 | 281 | 239 | |||||
| x11 | 2 | 1 | 2 | 6 | 7 | 4 | 8 | 10 | 4 | 11 | ||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 28 | 16 | 15 | 14 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 12 | 12 | 12 | 12 | 11 |
| 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
| Value | Filings | Share |
|---|---|---|
CHICAGO | 38,252 | 18.3% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990EZ | x11 | Public Node | Chelmsford | XML |
| 2024 | 990EZ | x10 | BLACK FILMMAKER FOUNDATION INC | NEW YORK | XML |
| 2024 | 990 | x9 | Angel Christian Television Trust Inc | Plymouth | XML |
| 2024 | 990 | x8 | YMCA OF THE FOOTHILLS | LOS ANGELES | XML |
| 2013 | 990EZ | x7 | DEER CREEK WATERSHED CONSERVANCY | VINA | XML |
| 2013 | 990 | x6 | D-TREE INTERNATIONAL INC | BASEL | XML |
| 2013 | 990 | x5 | ST LOUIS VOLUNTEERS OF AMERICA | CHICAGO | XML |
| 2012 | 990EZ | x3 | THE ALLEN LILIA AND ALEXANDER VINE | NONE | XML |