Variable pages · IRS 990 Master Concordance
PF_08_COMP_DTK_EMPL_BEN_HCE
Employee benefits
- Description
- Employee benefits
- 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-D- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
21k
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 (IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt, 990PF, TY2020) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ 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 | IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/CompensationOfHighestPaidEmpl/EmployeeBenefits | PF | 2009–2012 | 1,367 | 1.33% | 59.3% |
| x2 | IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt | PF | 2013–2024 | 19,730 | 2.17% | 64.4% |
% 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 | 56 | 343 | 438 | 530 | ||||||||||||
| x2 | 629 | 761 | 887 | 956 | 1.1k | 1.2k | 1.6k | 2.4k | 2.5k | 2.6k | 2.7k | 2.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 2 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
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-PF | 21,097 | 100.0% | 20.4% | 0.0% | 2,264 | 10,675 | 22,974 | 104,188 |
Percentiles are the median over tax years of each year's percentile.