Variable pages · IRS 990 Master Concordance
F9_07_COMP_KONTR_NUM_GT_100K
Number of independent contractors who received more than $100,000 of compensation
- Description
- Total number of independent contractors who received 100K+ from org
- Table
F9-P07-T00-DIR-TRUST-KEY(one)- Part
- Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
- Location
F990-PC-PART-07-SECTION-B-LINE-02- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
2.4M
filings with a value
2009–2024
tax years observed
0
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 1.1x (IRS990/NumberOfContractorsGT100K, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/NumberOfContractorsGT100K | PC | 2009–2012 | 333,538 | 65.2% | |
| x2 | IRS990EZ/TotNumCntrctPdOver100KProfSer | EZ | 2009–2012 | 3,247 | 1.49% | |
| x3 | IRS990/CntrctRcvdGreaterThan100KCnt | PC | 2013–2024 | 1,988,748 | 55.7% | |
| x4 | IRS990EZ/CntrctRcvdGreaterThan100KCnt | EZ | 2013–2024 | 42,017 | 4.05% | |
| x5 | IRS990/Form990PartVIISectionB/NumberOfContractorsGT100K | 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 | 26k | 84k | 106k | 117k | ||||||||||||
| x2 | 210 | 648 | 992 | 1.4k | ||||||||||||
| x3 | 127k | 138k | 145k | 150k | 159k | 163k | 168k | 185k | 193k | 201k | 204k | 154k | ||||
| x4 | 1.6k | 1.8k | 1.8k | 2.0k | 2.6k | 2.8k | 2.5k | 2.6k | 4.5k | 5.6k | 7.0k | 7.3k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 79 | 68 | 66 | 65 | 64 | 63 | 62 | 61 | 61 | 60 | 59 | 58 | 57 | 58 | 58 | 56 |
| 990-EZ | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 4 |
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 | 2,322,286 | 100.0% | 78.8% | 0.0% | 0 | 0 | 0 | 41 |
| 990-EZ | 45,264 | 100.0% | 99.2% | 0.0% | 0 | 0 | 0 | 0.06 |
Percentiles are the median over tax years of each year's percentile.