Variable pages · IRS 990 Master Concordance

F9_07_COMP_KONTR_NAME_ORG_L2

Independent contractor business name line 2

Description: Highest compensated independent contractor (top 5 above 100K) business name line 2
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

2.9k

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 310 distinct values per xpath and year
▲ warn	Codes share one format	22% have the shape AAA
✓ pass	Consistent letter case	0.0% of values are lower case

Flags

Flag	Severity	Xpath	Detail	Review
`GAP`	▲ warn	(variable)	no 990EZ filings in 2013,2014,2015,2016,2018,2019,2021, but filings before and after	open
`MANY_NOT_REPEATING`	ⓘ info	`IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine2Txt`	many-to-one table, but 88% of values sit in no repeating element	✓ accepted note Sparse 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 8 filings, max 1/filing, TY2017-2023; repeat_root: ''=88% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=12%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990EZ/CompOfHghstPaidCntrctProfSer/NameBusiness/BusinessNameLine2`	many-to-one table, but 100% of values sit in no repeating element	✓ accepted note Sparse 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 5 filings, max 1/filing, TY2010-2012; repeat_root: ''=100%.

Xpaths

	Xpath (under /Return/ReturnData or /Return/ReturnHeader)	Form	Years	Filings	% filers	Repeats in
x1	`IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine2`	PC	2009–2012	488	0.0851%	23.2%
x2	`IRS990EZ/CompOfHghstPaidCntrctProfSer/NameBusiness/BusinessNameLine2`	EZ	2010–2012	5	0.00107%
x3	`IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2`	PC	2013–2013	168	0.0845%	20.8%
x4	`IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt`	PC	2014–2024	2,241	0.0779%	23.2%
x5	`IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine2Txt`	EZ	2017–2023	8	0.000969%
x6	`IRS990/Form990PartVIISectionB/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine2`	PC	not observed	0
x7	`IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine2`	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	63	124	148	153
x2		2	2	1
x3					168
x4						162	168	170	187	190	191	216	204	251	286	216
x5									1			1		4	2
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

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
`INC`	33	9.1%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x4	Rise United Network Inc	Connected Strat C4	XML
2023	990EZ	x5	WARRIORS FUTBOL CLUB	Red Bull Training Program	XML
2013	990	x3	OMAHA PERFORMING ARTS SOCIETY	Stuart Thompson Productions	XML
2012	990EZ	x2	COUNTY MEDICAL SERVICES	FRANKLIN COUNTY MEMORIAL HOSPITAL	XML
2012	990	x1	OSTEOPATHIC MEDICAL EDUCATION CONSORTIU…	Department of Family Medicine	XML