Variable pages · IRS 990 Master Concordance
SA_04_T3FUNC_ORG_DIRECT_POLICY_X
Exercised a substantial degree of direction over the policies, programs, and activities or each supported organization [x]
- Description
- Exercise a substantial degree of direction over policies; programs or activities of each supported org?
- Table
SA-P04-T00-SUPPORT-ORGS(one)- Part
- Part IV - Supporting Organizations
- Location
SCHED-A-PART-04-SECTION-E-LINE-03B- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
5.4k
filings with a value
2014–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 48% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 3.3x year-on-year (in 2017) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/Form990SchAType3FuncIntGrp/ExerciseDirectionPoliciesInd | SZ | 2014–2024 | 5,401 | 0.0688% |
% 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 | 701 | 713 | 768 | 363 | 358 | 395 | 421 | 453 | 452 | 463 | 314 | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | |||||
| 990-EZ | <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
| Value | Filings | Share |
|---|---|---|
false | 2,246 | 41.6% |
1 | 1,552 | 28.7% |
true | 1,252 | 23.2% |
0 | 351 | 6.5% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | ANDERSON HEALTHCARE | 1 | XML |