Variable pages · IRS 990 Master Concordance
SJ_02_COMP_DTK_BENFIT_ORG
Nontaxable benefits from org
- Description
- Nontaxable benefits ($) from filing organization
- Table
SJ-P02-T01-COMPENSATION-DTK(many)- Part
- Part II - Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
- Location
SCHED-J-PART-02-COL-D-LINE-(i)- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
717k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.1x (IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | SZ | 2009–2012 | 105,318 | 19% | 62.0% |
| x2 | IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | SZ | 2013–2024 | 611,339 | 16.6% | 62.7% |
% 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 | 12k | 27k | 32k | 34k | ||||||||||||
| x2 | 37k | 40k | 42k | 44k | 48k | 50k | 53k | 58k | 61k | 64k | 67k | 46k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 37 | 22 | 20 | 19 | 19 | 18 | 18 | 18 | 18 | 19 | 19 | 18 | 18 | 18 | 19 | 17 |
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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 716,657 | 100.0% | 36.7% | 0.0% | 0 | 7,621 | 19,428 | 61,794 |
Percentiles are the median over tax years of each year's percentile.