Variable pages · IRS 990 Master Concordance
PF_AX14_COMP_EMPL_EXPLANATION
Employee compensation explanation
- Description
- Employee Comp Explanation - Explanation
- Table
PF-P99-T14-COMP-EMPL(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-14- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- EZ
2 / 2
xpaths observed / mapped
422
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 1% 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 | EmployeeCompensationExpln/EmployeeCompExplanationGrp/ExplanationTxt | many-to-one table, but 56% 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. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | EmployeeCompensationExpln/EmployeeCompExplanation/Explanation | EZ | 2009–2012 | 35 | 0.00542% | 57.1% |
| x2 | EmployeeCompensationExpln/EmployeeCompExplanationGrp/ExplanationTxt | EZ | 2013–2024 | 387 | 0.00683% | 43.2% |
% 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 | 10 | 6 | 17 | ||||||||||||
| x2 | 15 | 14 | 20 | 14 | 24 | 22 | 35 | 53 | 54 | 54 | 43 | 39 | ||||
| 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 | <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-EZ | 110 | 40 | 484 |
| 990-PF | 312 | 244 | 943 |
Most common values
| Value | Filings | Share |
|---|---|---|
FOR THE COMPENSATED EMPLOYEES REPORTED IN PART VII, LINE 2 OF THE FORM 990-PF, THE BENEFI… | 12 | 4.2% |