Variable pages · IRS 990 Master Concordance
SL_01_TRANSAC_CORRECTED_X
Transaction corrected [x]
- Description
- Transaction corrected?
- Table
SL-P01-T01-EXCESS-BENEFIT-TRANSAC(many)- Part
- Part I - Excess Benefit Transactions
- Location
SCHED-L-PART-01-LINE-01-COL-D- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
4.0k
filings with a value
2009–2024
tax years observed
2 + 1 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 | 80% 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) | 990 fill rate changes up to 12.8x year-on-year (in 2010-2011) | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 5.9x year-on-year (in 2024) | open |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DQPTable/TransactionCorrected | 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 30.3% of 620 filings, max 9/filing, TY2009-2012; repeat_root: ''=70% ; IRS990ScheduleL/DQPTable=30%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/DQPTable/TransactionCorrected | SZ | 2009–2012 | 620 | 0.0208% | 30.3% |
| x2 | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionCorrectedInd | SZ | 2013–2024 | 3,342 | 0.0296% | 73.7% |
| x3 | IRS990ScheduleL/Form990ScheduleLPartI/DQPTable/TransactionCorrected | 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 | 18 | 486 | 59 | 57 | ||||||||||||
| x2 | 63 | 65 | 124 | 161 | 225 | 269 | 290 | 434 | 489 | 534 | 553 | 135 | ||||
| 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
| Value | Filings | Share |
|---|---|---|
false | 2,900 | 71.9% |
true | 593 | 14.7% |
0 | 341 | 8.5% |
1 | 200 | 5.0% |