Variable pages · IRS 990 Master Concordance
PF_08_COMP_DTK_EXP_ACC_HCE
Expense Account
- Description
- Expense Account
- 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-E- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
18k
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 |
| ⓘ 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/ExpenseAccount | PF | 2009–2012 | 1,102 | 1.06% | 61.3% |
| x2 | IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/ExpenseAccountAmt | PF | 2013–2024 | 16,993 | 1.9% | 65.0% |
% 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 | 49 | 277 | 353 | 423 | ||||||||||||
| x2 | 505 | 629 | 721 | 778 | 885 | 1.0k | 1.4k | 2.1k | 2.2k | 2.3k | 2.4k | 2.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 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 | 18,095 | 100.0% | 87.3% | 0.0% | 0 | 0 | 0 | 24,340 |
Percentiles are the median over tax years of each year's percentile.