Variable pages · IRS 990 Master Concordance
PF_08_COMP_DTK_ADDR_CNTR_HCE
Country
- Description
- Foreign Address - Country
- Table
PF-P08-T02-COMPENSATION-HIGHEST(many)- Part
- Part VIII - Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors (2023: Part VII)
- Location
F990-PF-PART-08-LINE-02-COL-A- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 3
xpaths observed / mapped
215
filings with a value
2010–2024
tax years observed
1 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 12 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
GAP | ▲ warn | (variable) | no 990PF filings in 2011,2013, but filings before and after | open |
MANY_NOT_REPEATING | ⓘ info | IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/CompensationOfHighestPaidEmpl/ForeignAddress/Country | many-to-one table, but 60% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/CompensationOfHighestPaidEmpl/ForeignAddress/Country | PF | 2010–2012 | 5 | 0.00751% | 20.0% |
| x2 | IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/ForeignAddress/CountryCd | PF | 2014–2024 | 210 | 0.0253% | 58.1% |
| x3 | IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/ForeignAddress/Country | PF | 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 | 2 | 3 | ||||||||||||||
| x2 | 5 | 6 | 9 | 9 | 12 | 12 | 29 | 32 | 33 | 34 | 29 | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | <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
| Value | Filings | Share |
|---|---|---|
UK | 47 | 21.4% |