Variable pages · IRS 990 Master Concordance
SL_01_TRANSAC_DSQ_NAME_PERS
Disqualified person name
- Description
- DQPTable - Name - Person
- Table
SL-P01-T01-EXCESS-BENEFIT-TRANSAC(many)- Part
- Part I - Excess Benefit Transactions
- Location
SCHED-L-PART-01-LINE-01-COL-A- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
1.4k
filings with a value
2009–2024
tax years observed
1 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleL/DQPTable/NamePerson: longest value is exactly 35 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 8.3x year-on-year (in 2010-2011) | open |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm | many-to-one table, but 80% 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 16.6% of 971 filings, max 46/filing, TY2013-2024; repeat_root: ''=80% ; IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp=20%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DQPTable/NamePerson | many-to-one table, but 69% 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 25.5% of 416 filings, max 8/filing, TY2009-2012; repeat_root: ''=69% ; IRS990ScheduleL/DQPTable=31%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/DQPTable/NamePerson | SZ | 2009–2012 | 416 | 0.0165% | 25.5% |
| x2 | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm | SZ | 2013–2024 | 971 | 0.0272% | 16.6% |
| x3 | IRS990ScheduleL/Form990ScheduleLPartI/DQPTable/NamePerson | 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 | 20 | 297 | 54 | 45 | ||||||||||||
| x2 | 54 | 59 | 53 | 50 | 65 | 82 | 78 | 83 | 101 | 112 | 110 | 124 | ||||
| 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 | Average length | Longest |
|---|---|---|---|
| 990 | 1,222 | 14 | 35 |
| 990-EZ | 165 | 11 | 34 |
Most common values
| Value | Filings | Share |
|---|---|---|
| (blank) | 45 | 14.7% |