Variable pages · IRS 990 Master Concordance
F9_09_EXP_COMP_DSQ_PERS_MGMT
Compensation not included above to disqualified persons - management and general expenses
- Description
- Compensation not included above, or to disqualified persons - Management and General
- Table
F9-P09-T00-EXPENSES(one)- Part
- Part IX - Statement of Functional Expenses
- Location
F990-PC-PART-09-LINE-06-COL-C- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
143k
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 |
| ▲ warn | No sudden change in the median between adjacent years | largest change 32.7x (IRS990/CompDisqualPersons/ManagementAndGeneral, 990, TY2010) |
| ▲ warn | Pooled xpaths are on the same scale (same return type) | medians differ 3.3x (990: IRS990/CompDisqualPersons/ManagementAndGeneral vs IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt) |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/CompDisqualPersons/ManagementAndGeneral | PC | 2009–2012 | 15,518 | 2.91% | |
| x2 | IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | PC | 2013–2024 | 127,140 | 5.38% | |
| x3 | IRS990/Form990PartIX/CompDisqualPersons/ManagementAndGeneral | 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 | 1.6k | 4.0k | 4.7k | 5.2k | ||||||||||||
| x2 | 5.9k | 6.5k | 6.7k | 6.9k | 7.2k | 7.3k | 8.6k | 14k | 15k | 17k | 18k | 15k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 5 | 5 | 5 |
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 | 142,658 | 100.0% | 61.4% | 0.0% | 0 | 5,672 | 40,385 | 1,356,361 |
Percentiles are the median over tax years of each year's percentile.