Variable pages · IRS 990 Master Concordance
SJ_01_COMP_METHOD_BOARD_APPROV_X
Used to establish CEO compensation - approval by the board or compensation committee [x]
- Description
- Board or committee approval
- Table
SJ-P01-T00-COMPENSATION(one)- Part
- Part I - Questions Regarding Compensation
- Location
SCHED-J-PART-01-LINE-03- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
493k
filings with a value
2009–2024
tax years observed
0
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 | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleJ/BoardOrCommitteeApproval | SZ | 2009–2012 | 82,699 | 14.2% | |
| x2 | IRS990ScheduleJ/BoardOrCommitteeApprovalInd | SZ | 2013–2024 | 410,381 | 10.8% | |
| x3 | IRS990ScheduleJ/Form990ScheduleJPartI/BoardOrCommitteeApproval | 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 | 10k | 23k | 24k | 26k | ||||||||||||
| x2 | 27k | 29k | 30k | 31k | 33k | 34k | 35k | 38k | 39k | 41k | 43k | 30k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 31 | 18 | 15 | 14 | 13 | 13 | 13 | 13 | 13 | 12 | 12 | 12 | 12 | 12 | 12 | 11 |
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 |
|---|---|---|
X | 493,080 | 100.0% |