Variable pages · IRS 990 Master Concordance
SL_01_TRANSAC_AMT_TAX_IMPOSED
Amount of tax incurred by organization managers or disqualified persons
- Description
- Amount of tax imposed
- Table
SL-P01-T00-EXCESS-BENEFIT-TRANSAC(one)- Part
- Part I - Excess Benefit Transactions
- Location
SCHED-L-PART-01-LINE-02- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
718
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 | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 0.3% 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 | IRS990ScheduleL/AmountOfTaxImposed | SZ | 2009–2012 | 77 | 0.00622% | |
| x2 | IRS990ScheduleL/TaxImposedAmt | SZ | 2013–2024 | 641 | 0.0199% | |
| x3 | IRS990ScheduleL/Form990ScheduleLPartI/AmountOfTaxImposed | 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 | 11 | 22 | 27 | 17 | ||||||||||||
| x2 | 27 | 31 | 22 | 32 | 35 | 42 | 37 | 44 | 73 | 102 | 105 | 91 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
| 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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 445 | 100.0% | 35.2% | 0.4% | 13.12 | 2,913 | 23,019 | 96,403 |
| 990-EZ | 273 | 100.0% | 85.3% | 0.0% | 0 | 0 | 0 | 1,768 |
Percentiles are the median over tax years of each year's percentile.