Variable pages · IRS 990 Master Concordance
PF_AX09_COMP_EXPLANATION
Compensation explanation
- Description
- Compensation - Explanation
- Table
PF-P99-T09-COMP(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-09- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- EZ
2 / 2
xpaths observed / mapped
45k
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 | 1% of values are numeric |
| ⓘ info | No sign of truncation | CompensationExplanation/Compensation/Explanation: longest value is exactly 1000 characters; CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt: longest value is exactly 1000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | many-to-one table, but 75% 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 | CompensationExplanation/Compensation/Explanation | many-to-one table, but 63% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: compensation explanation rows repeat in other filings; many filings explain one person only. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | CompensationExplanation/Compensation/Explanation | EZ | 2009–2012 | 3,880 | 0.473% | 42.9% |
| x2 | CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | EZ | 2013–2024 | 41,405 | 0.642% | 36.4% |
% 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 | 118 | 1.1k | 1.2k | 1.5k | ||||||||||||
| x2 | 1.9k | 2.5k | 3.0k | 3.4k | 3.4k | 2.8k | 3.6k | 4.2k | 4.4k | 4.1k | 4.3k | 3.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| 990-PF | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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-EZ | 28,233 | 35 | 924 |
| 990-PF | 17,052 | 63 | 1,000 |
Most common values
| Value | Filings | Share |
|---|---|---|
SEE ATTACHED FOOTNOTE | 1,967 | 14.0% |