Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_AUDIT_COMMITTEE_X
Has an audit committee [x]
- Description
- Does the organization have an audit committee?
- Table
F9-P12-T00-FINANCIAL-REPORTING(one)- Part
- Part XII - Financial Statements and Reporting
- Location
F990-PC-PART-12-LINE-02C- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.0M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 19% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/AuditCommittee | PC | 2009–2012 | 340,749 | 62% | |
| x2 | IRS990/AuditCommitteeInd | PC | 2013–2024 | 1,704,344 | 40.3% | |
| x3 | IRS990/Form990PartXI/AuditCommittee | 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 | 28k | 88k | 113k | 111k | ||||||||||||
| x2 | 120k | 128k | 134k | 137k | 145k | 144k | 147k | 158k | 160k | 160k | 159k | 112k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 85 | 72 | 71 | 62 | 60 | 59 | 57 | 56 | 55 | 53 | 52 | 49 | 47 | 46 | 45 | 40 |
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 |
|---|---|---|
1 | 849,877 | 41.6% |
true | 810,181 | 39.6% |
false | 226,510 | 11.1% |
0 | 158,525 | 7.8% |