Variable pages · IRS 990 Master Concordance
F9_07_COMP_KONTR_NAME_ORG_L1
Independent contractor business name line 1
- Description
- Highest compensated independent contractor (top 5 above 100K) business name line 1
- 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
6 / 7
xpaths observed / mapped
417k
filings with a value
2009–2024
tax years observed
0 + 3 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | many-to-one table, but 83% 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 13.0% of 1,397 filings, max 5/filing, TY2014-2024; repeat_root: ''=83% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=17%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompOfHghstPaidCntrctProfSer/NameBusiness/BusinessNameLine1 | 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 10.1% of 198 filings, max 5/filing, TY2009-2012; repeat_root: ''=86% ; IRS990EZ/CompOfHghstPaidCntrctProfSer=14%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1 | 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 8.8% of 68 filings, max 5/filing, TY2013-2013; repeat_root: ''=84% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=16%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine1 | PC | 2009–2012 | 64,066 | 11.6% | 63.2% |
| x2 | IRS990EZ/CompOfHghstPaidCntrctProfSer/NameBusiness/BusinessNameLine1 | EZ | 2009–2012 | 198 | 0.0832% | 10.1% |
| x3 | IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | PC | 2013–2013 | 22,029 | 11.1% | 60.9% |
| x4 | IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1 | EZ | 2013–2013 | 68 | 0.0651% | 8.8% |
| x5 | IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | PC | 2014–2024 | 329,323 | 9.66% | 62.3% |
| x6 | IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | EZ | 2014–2024 | 1,397 | 0.0744% | 13.0% |
| x7 | IRS990/Form990PartVIISectionB/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine1 | 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 | 7.3k | 17k | 19k | 21k | ||||||||||||
| x2 | 39 | 34 | 47 | 78 | ||||||||||||
| x3 | 22k | |||||||||||||||
| x4 | 68 | |||||||||||||||
| x5 | 24k | 25k | 26k | 29k | 29k | 30k | 32k | 34k | 36k | 38k | 27k | |||||
| x6 | 83 | 87 | 109 | 117 | 117 | 128 | 143 | 154 | 167 | 159 | 133 | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 22 | 13 | 12 | 12 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 10 | 10 | 10 | 11 | 10 |
| 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 | Average length | Longest |
|---|---|---|---|
| 990 | 415,414 | 21 | 74 |
| 990-EZ | 1,663 | 20 | 60 |
Most common values
| Value | Filings | Share |
|---|---|---|
NONE | 2,061 | 16.7% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990EZ | x6 | GLENBROOK HISTORICAL SOCIETY INC | JP FENCE | XML |
| 2024 | 990 | x5 | THE CLEVELAND CLINIC FOUNDATION | QUALIVIS LLC | XML |
| 2013 | 990EZ | x4 | NUDGERS INC | WESTBROOKE CONSTRUCTION | XML |
| 2013 | 990 | x3 | PHYSICIANS ADVOCACY INSTITUTE INC | MJ MALONE SERVICE CORP | XML |
| 2012 | 990EZ | x2 | Princeton Future Inc | Sturges Publishing Company | XML |
| 2012 | 990 | x1 | BATON ROUGE BASKETBALL & VOLLEYBALL | WOODROW WILSON | XML |