Variable pages · IRS 990 Master Concordance

F9_07_COMP_KONTR_ADDR_ZIP

Independent contractor zip

Description
Highest compensated independent contractor (top 5 above 100K) US address zip code
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
499k
filings with a value
2009–2024
tax years observed
0 + 6 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues have the ZIP format99.3% of values match ^(99999|999999999|99999-9999)$
✓ passStored as textdata type is text
▲ warnNo placeholder values45 filings use a placeholder such as 000000000

Flags

FlagSeverityXpathDetailReview
COLLISION⚠ errorIRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ForeignPostalCd5993 filings contain 2+ of its xpaths; most common set: /Return/ReturnData/IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ForeignPostalCd ; /Return/ReturnData/IRS990/ContractorCompensationGrp/Contract…✓ accepted
noteFalse 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ⓘ infoIRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCdmany-to-one table, but 84% of values sit in no repeating element✓ accepted
noteGenuine 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ⓘ infoIRS990EZ/CompOfHghstPaidCntrctProfSer/AddressUS/ZIPCodemany-to-one table, but 86% of values sit in no repeating element✓ accepted
noteGenuine 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ⓘ infoIRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCodemany-to-one table, but 88% of values sit in no repeating element✓ accepted
noteGenuine 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ⓘ infoIRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/ForeignPostalCdmany-to-one table, but 87% of values sit in no repeating element✓ accepted
noteGenuine 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 8.5% of 47 filings, max 4/filing, TY2015-2024; repeat_root: ''=87% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=13%.
MANY_NOT_REPEATINGⓘ infoIRS990EZ/CompOfHghstPaidCntrctProfSer/AddressForeign/PostalCodemany-to-one table, but 100% of values sit in no repeating element✓ accepted
noteSparse 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)FormYearsFilings% filersRepeats in
x1IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCodePC2009–201277,55613.8%65.2%
x2IRS990/ContractorCompensation/AddressOfContractor/AddressForeign/PostalCodePC2009–20129810.17%26.4%
x3IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressUS/ZIPCodeEZ2009–20123610.126%14.4%
x4IRS990EZ/CompOfHghstPaidCntrctProfSer/AddressForeign/PostalCodeEZ2011–201120.00244%
x5IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCodePC2013–201326,33813.2%62.8%
x6IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/PostalCodePC2013–20133760.189%26.6%
x7IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCodeEZ2013–20131130.108%12.4%
x8IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCdPC2014–2024383,41210.6%62.9%
x9IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ForeignPostalCdPC2014–20247,1630.287%32.2%
x10IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCdEZ2014–20242,2660.134%16.3%
x11IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/ForeignPostalCdEZ2015–2024470.00559%8.5%
x12IRS990/Form990PartVIISectionB/ContractorCompensation/AddressOfContractor/AddressForeign/PostalCodePCnot observed0
x13IRS990/Form990PartVIISectionB/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCodePCnot observed0
x14IRS990EZ/CompensationOfHghstPdCntrctGrp/ForeignAddress/PostalCodeEZnot observed0

% 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
x19.4k20k23k25k
x2125266284306
x35584104118
x42
x526k
x6376
x7113
x828k30k31k34k34k35k37k39k42k43k29k
x9396400490541569634703768885982795
x10129143166165167197223263293281239
x1121157358510
Fill rate: % of all filings of the return type (largest xpath)
99028161514131313131313131212121211
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

FormatFilingsShare
99999481,18987.7%
99999999963,42011.6%
A9A 9A91,5060.3%
99991,0300.2%
9999996860.1%
AA9 9AA6300.1%

Format of the values: 9 a digit, A a letter.

Example filings

Tax yearReturnXpathOrganizationValue
2024990EZx11SHADE FOR CHILDREN53800XML
2024990EZx10BLACK FILMMAKER FOUNDATION INC10013XML
2024990x9NETWORK FOR GOOD00-105XML
2024990x8YMCA OF THE FOOTHILLS90293XML
2013990EZx7DEER CREEK WATERSHED CONSERVANCY96092XML
2013990x6INDEPENDENT DIPLOMAT INC1041XML
2013990x5Gateway Community Health Center Inc12140XML
2012990EZx3FLORIDA LIFE CARE RESIDENTS ASSOC INC32303XML