Variable pages · IRS 990 Master Concordance

F9_07_COMP_KONTR_DESC_SVC

Independent contractor description of services

Description
Highest compensated independent contractor (top 5 above 100K) description of services
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-B
Type
text
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

ResultValue checkDetail
✓ passValues are text, not numbers0% of values are numeric
ⓘ infoNo sign of truncationIRS990EZ/CompOfHghstPaidCntrctProfSer/TypeOfService: longest value is exactly 75 characters; IRS990/ContractorCompensation/DescriptionOfServices: longest value is exactly 100 characters; IRS990/ContractorCompensationGrp/ServicesDesc: longest value is exactly 100 characters

Flags

FlagSeverityXpathDetailReview
MANY_NOT_REPEATINGⓘ infoIRS990EZ/CompensationOfHghstPdCntrctGrp/ServiceTypeTxtmany-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 16.0% of 2,434 filings, max 5/filing, TY2013-2024; repeat_root: ''=84% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=16%.
MANY_NOT_REPEATINGⓘ infoIRS990EZ/CompOfHghstPaidCntrctProfSer/TypeOfServicemany-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 14.3% of 363 filings, max 5/filing, TY2009-2012; repeat_root: ''=86% ; IRS990EZ/CompOfHghstPaidCntrctProfSer=14%.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990/ContractorCompensation/DescriptionOfServicesPC2009–201278,82214%65.5%
x2IRS990EZ/CompOfHghstPaidCntrctProfSer/TypeOfServiceEZ2009–20123630.126%14.3%
x3IRS990/ContractorCompensationGrp/ServicesDescPC2013–2024413,32910.7%63.1%
x4IRS990EZ/CompensationOfHghstPdCntrctGrp/ServiceTypeTxtEZ2013–20242,4340.139%16.0%
x5IRS990/Form990PartVIISectionB/ContractorCompensation/DescriptionOfServicesPCnot 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
x19.5k21k24k25k
x25584106118
x327k29k30k31k34k35k36k37k39k42k44k30k
x4113129145169167173204227270302286249
Fill rate: % of all filings of the return type (largest xpath)
99029171514131313131313131212121211
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

ReturnFilingsAverage lengthLongest
990492,14917100
990-EZ2,7971499

Most common values

ValueFilingsShare
CONSTRUCTION32,43423.3%

Example filings

Tax yearReturnXpathOrganizationValue
2024990EZx4Salado Historical SocietyConstructionXML
2024990x3RISEWELL COMMUNITY SERVICES INC FKAGENERAL CONTRACTORXML
2012990EZx2The Josh Willingham FoundationClerical-officeXML
2012990x1BAPTIST HEALTH AMBULATORY SERVICES INCLESSOR OF MOBILE MRI EQUIPMENTXML