Variable pages · IRS 990 Master Concordance
F9_07_COMP_KONTR_ADDR_CNTR
Independent contractor country
- Description
- Highest compensated independent contractor (top 5 above 100K) foreign address country
- 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
5 / 7
xpaths observed / mapped
14k
filings with a value
2009–2024
tax years observed
1 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ▲ warn | Small code list | up to 137 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
GAP | ▲ warn | (variable) | no 990EZ filings in 2012-2014, but filings before and after | open |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/CountryCd | 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 11.9% of 59 filings, max 5/filing, TY2015-2024; repeat_root: ''=86% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=14%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressForeign/Country | 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/AddressForeign/Country | PC | 2009–2012 | 1,598 | 0.288% | 31.6% |
| x2 | IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressForeign/Country | EZ | 2011–2011 | 2 | 0.00244% | |
| x3 | IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/Country | PC | 2013–2013 | 591 | 0.297% | 33.2% |
| x4 | IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CountryCd | PC | 2014–2024 | 11,313 | 0.424% | 36.0% |
| x5 | IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/CountryCd | EZ | 2015–2024 | 59 | 0.00615% | 11.9% |
| x6 | IRS990/Form990PartVIISectionB/ContractorCompensation/AddressOfContractor/AddressForeign/Country | PC | not observed | 0 | ||
| x7 | IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/Country | 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 | 196 | 421 | 463 | 518 | ||||||||||||
| x2 | 2 | |||||||||||||||
| x3 | 591 | |||||||||||||||
| x4 | 655 | 690 | 800 | 910 | 936 | 978 | 1.1k | 1.2k | 1.4k | 1.5k | 1.2k | |||||
| x5 | 2 | 3 | 2 | 6 | 7 | 4 | 9 | 10 | 5 | 11 | ||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
| 990-EZ | <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 |
|---|---|---|
CA | 3,197 | 30.0% |