Variable pages · IRS 990 Master Concordance

SB_01_CONTRIBUTOR_PAID_527J1_X

Contributor pd. 527(j)(1) (527 orgs only)

Description
Contributor pd. 527(j)(1) (527 orgs only)
Table
SB-P01-T01-CONTRIBUTORS (many)
Part
Part I - Contributors
Location
SCHED-B-PART-01
Type
checkbox
Scope
PZ – 990 and 990-EZ
Database
F990, F990PF
Forms
SZ
1 / 1
xpaths observed / mapped
23
filings with a value
2015–2024
tax years observed
1 + 1 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blankvalues are almost always X/true when present, so a missing value usually means unchecked
✓ passElement names agree in polarityall element names have the same polarity

Flags

FlagSeverityXpathDetailReview
GAP▲ warn(variable)no 990PF filings in 2016,2018, but filings before and afteropen
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleB/ContributorInformationGrp/Paid527j1Indmany-to-one table, but 91% of values sit in no repeating element✓ accepted
noteGenuine 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)FormYearsFilings% filersRepeats in
x1IRS990ScheduleB/ContributorInformationGrp/Paid527j1IndSZ2015–2024230.000876%

% 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
x112213365
Fill rate: % of all filings of the return type (largest xpath)
990-PF<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

ValueFilingsShare
X23100.0%

Example filings

Tax yearReturnXpathOrganizationValue
2024990PFx1Capital City Basketball LeagueXXML