Variable pages · IRS 990 Master Concordance
PF_17_RELATIONSHIP_DESC
Description of relationship
- Description
- Description of relationship
- Table
PF-P17-T02-RELATIONSHIPS(many)- Part
- Part XVII - Information Regarding Transfers to and Transactions and Relationships With Noncharitable Exempt Organizations (2023: Part XVI)
- Location
F990-PF-PART-17-LINE-02B-COL-C- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
12k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipScheduleDetail/RelationshipDescriptionTxt | many-to-one table, but 81% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
MANY_NOT_REPEATING | ⓘ info | IRS990PF/TrnsfrTrRlnWithNoncharitableEO/RelationshipSchedule/DescriptionOfRelationship | many-to-one table, but 84% 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/TrnsfrTrRlnWithNoncharitableEO/RelationshipSchedule/DescriptionOfRelationship | PF | 2009–2012 | 1,124 | 1.09% | 16.1% |
| x2 | IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipScheduleDetail/RelationshipDescriptionTxt | PF | 2013–2024 | 10,928 | 1.01% | 18.8% |
% 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 | 40 | 289 | 360 | 435 | ||||||||||||
| x2 | 492 | 575 | 600 | 666 | 689 | 739 | 915 | 1.3k | 1.3k | 1.3k | 1.3k | 1.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 2 | 1 | 1 | 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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990-PF | 12,052 | 38 | 1,907 |
Most common values
| Value | Filings | Share |
|---|---|---|
COMMON DIRECTORS | 978 | 35.7% |