Variable pages · IRS 990 Master Concordance
F9_07_COMP_KONTR_NAME_PERS
Independent contractor person name
- Description
- Highest compensated independent contractor (top 5 above 100K) person name
- 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
4 / 5
xpaths observed / mapped
113k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990EZ/CompensationOfHghstPdCntrctGrp/PersonNm: longest value is exactly 35 characters; IRS990EZ/CompOfHghstPaidCntrctProfSer/NamePerson: longest value is exactly 35 characters; IRS990/ContractorCompensation/NameOfContractor/NamePerson: longest value is exactly 35 characters; IRS990/ContractorCompensationGrp/ContractorName/PersonNm: longest value is exactly 35 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompensationOfHghstPdCntrctGrp/PersonNm | many-to-one table, but 78% 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 17.5% of 1,056 filings, max 5/filing, TY2013-2024; repeat_root: ''=78% ; IRS990EZ/CompensationOfHghstPdCntrctGrp=22%. |
MANY_NOT_REPEATING | ⓘ info | IRS990EZ/CompOfHghstPaidCntrctProfSer/NamePerson | many-to-one table, but 80% 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 16.7% of 174 filings, max 5/filing, TY2009-2012; repeat_root: ''=80% ; IRS990EZ/CompOfHghstPaidCntrctProfSer=20%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/ContractorCompensation/NameOfContractor/NamePerson | PC | 2009–2012 | 21,206 | 3.58% | 53.8% |
| x2 | IRS990EZ/CompOfHghstPaidCntrctProfSer/NamePerson | EZ | 2009–2012 | 174 | 0.0459% | 16.7% |
| x3 | IRS990/ContractorCompensationGrp/ContractorName/PersonNm | PC | 2013–2024 | 90,341 | 1.72% | 48.0% |
| x4 | IRS990EZ/CompensationOfHghstPdCntrctGrp/PersonNm | EZ | 2013–2024 | 1,056 | 0.0682% | 17.5% |
| x5 | IRS990/Form990PartVIISectionB/ContractorCompensation/NameOfContractor/NamePerson | 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 | 3.0k | 5.6k | 6.2k | 6.4k | ||||||||||||
| x2 | 17 | 53 | 61 | 43 | ||||||||||||
| x3 | 6.9k | 7.3k | 7.4k | 7.5k | 7.9k | 8.1k | 8.0k | 7.9k | 8.3k | 8.4k | 7.9k | 4.8k | ||||
| x4 | 51 | 48 | 63 | 67 | 57 | 60 | 83 | 93 | 131 | 144 | 137 | 122 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 9 | 5 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 |
| 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 | 111,547 | 20 | 35 |
| 990-EZ | 1,230 | 15 | 35 |
Most common values
| Value | Filings | Share |
|---|---|---|
NONE | 7,136 | 56.8% |