Variable pages · IRS 990 Master Concordance
SC_01_4955_FORM4720_FILED_X
Filed Form 4720 [x]
- Description
- If the filing organization incurred in a section 4955 tax; did it file Form 4720 for this year?
- Table
SC-P01-T00-LOBBY(one)- Part
- Part I - Political Campaign Activities (I-A, I-B, I-C)
- Location
SCHED-C-PART-01-B-LINE-03- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
26k
filings with a value
2009–2024
tax years observed
2
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 | 100% 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 8.3x year-on-year (in 2011-2012) | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 4.3x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleC/Form4720Filed4955Tax | SZ | 2009–2012 | 9,018 | 0.423% | |
| x2 | IRS990ScheduleC/Form4720FiledSection4955TaxInd | SZ | 2013–2024 | 16,710 | 0.253% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartI/Form4720Filed4955Tax | SZ | not observed | 0 |
% 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 | 564 | 2.3k | 5.0k | 1.2k | ||||||||||||
| x2 | 1.2k | 1.2k | 1.3k | 1.4k | 1.5k | 1.5k | 1.4k | 1.5k | 1.5k | 1.4k | 1.5k | 1.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
| 990-EZ | <1 | <1 | 2 | <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
| Value | Filings | Share |
|---|---|---|
false | 25,447 | 98.9% |
0 | 155 | 0.6% |
true | 74 | 0.3% |
1 | 52 | 0.2% |