Variable pages · IRS 990 Master Concordance
SG_01_FUNDRAISER_CTRL_FUND_X
Fundraiser had custody or control of contributions [x]
- Description
- Fundraiser control of funds?
- Table
SG-P01-T01-FUNDRAISERS-INFO(many)- Part
- Part I - Fundraising Activities
- Location
SCHED-G-PART-01-LINE-02B-COL-iii- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
77k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 | 91% 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 |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | many-to-one table, but 72% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 28.1% of 64,263 filings, max 10/filing, TY2013-2024; repeat_root: ''=72% ; IRS990ScheduleG/FundraiserActivityInfoGrp=28%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleG/FundraiserActivityInformation/FundraiserControlOfFunds | many-to-one table, but 70% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 30.0% of 12,560 filings, max 10/filing, TY2009-2012; repeat_root: ''=70% ; IRS990ScheduleG/FundraiserActivityInformation=30%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleG/FundraiserActivityInformation/FundraiserControlOfFunds | SZ | 2009–2012 | 12,560 | 1.57% | 30.0% |
| x2 | IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | SZ | 2013–2024 | 64,263 | 0.988% | 28.1% |
| x3 | IRS990ScheduleG/Form990ScheduleGPartI/FundraiserActivityInformation/FundraiserControlOfFunds | 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 | 1.3k | 3.1k | 3.8k | 4.3k | ||||||||||||
| x2 | 4.6k | 4.9k | 5.1k | 5.1k | 5.5k | 5.4k | 5.4k | 5.3k | 5.8k | 6.3k | 6.5k | 4.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
| 990-EZ | <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
| Value | Filings | Share |
|---|---|---|
0 | 44,781 | 57.3% |
false | 26,168 | 33.5% |
true | 3,655 | 4.7% |
1 | 3,604 | 4.6% |