Variable pages · IRS 990 Master Concordance
F9_07_COMP_KONTR_COMP
Independent contractor compensation
- Description
- Highest compensated independent contractor (top 5 above 100K) compensation
- 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-C- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
495k
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.0x (IRS990/ContractorCompensation/Compensation, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.9x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | 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 16.0% of 2,434 filings, max 5/filing, TY2013-2024; repeat_root: ''=84% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=16%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompOfHghstPaidCntrctProfSer/Compensation | 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 14.3% of 363 filings, max 5/filing, TY2009-2012; repeat_root: ''=86% ; IRS990EZ/CompOfHghstPaidCntrctProfSer=14%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ContractorCompensation/Compensation | PC | 2009–2012 | 78,842 | 14% | 65.6% |
| x2 | IRS990EZ/CompOfHghstPaidCntrctProfSer/Compensation | EZ | 2009–2012 | 363 | 0.126% | 14.3% |
| x3 | IRS990/ContractorCompensationGrp/CompensationAmt | PC | 2013–2024 | 413,085 | 10.7% | 63.3% |
| x4 | IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | EZ | 2013–2024 | 2,434 | 0.139% | 16.0% |
| x5 | IRS990/Form990PartVIISectionB/ContractorCompensation/Compensation | PC | 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 | 9.6k | 21k | 24k | 25k | ||||||||||||
| x2 | 55 | 84 | 106 | 118 | ||||||||||||
| x3 | 27k | 29k | 30k | 31k | 34k | 35k | 36k | 37k | 39k | 42k | 44k | 30k | ||||
| x4 | 113 | 129 | 145 | 169 | 167 | 173 | 204 | 227 | 270 | 302 | 286 | 249 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 29 | 17 | 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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 491,923 | 100.0% | 0.1% | 0.0% | 163,064 | 302,224 | 789,877 | 20,199,860 |
| 990-EZ | 2,797 | 100.0% | 8.4% | 0.0% | 3,250 | 54,184 | 122,198 | 352,522 |
Percentiles are the median over tax years of each year's percentile.