Variable pages · IRS 990 Master Concordance
SL_01_TRANSAC_RELATIONSHIP
Relationship between disqualified person and org
- Description
- Relationship between disqualified person and organization
- Table
SL-P01-T01-EXCESS-BENEFIT-TRANSAC(many)- Part
- Part I - Excess Benefit Transactions
- Location
SCHED-L-PART-01-LINE-01-COL-B- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
1.1k
filings with a value
2012–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt | 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 18.7% of 1,038 filings, max 46/filing, TY2013-2024; repeat_root: ''=80% ; IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp=20%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DQPTable/RelationshipDisqualifiedPerson | many-to-one table, but 71% 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 28.6% of 42 filings, max 4/filing, TY2012-2012; repeat_root: ''=71% ; IRS990ScheduleL/DQPTable=29%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/DQPTable/RelationshipDisqualifiedPerson | SZ | 2012–2012 | 42 | 0.0154% | 28.6% |
| x2 | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt | SZ | 2013–2024 | 1,038 | 0.027% | 18.7% |
% 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 | 42 | |||||||||||||||
| x2 | 51 | 60 | 53 | 53 | 73 | 90 | 88 | 95 | 109 | 121 | 122 | 123 | ||||
| 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 | |||
| 990-EZ | <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 | 923 | 17 | 76 |
| 990-EZ | 157 | 13 | 55 |
Most common values
| Value | Filings | Share |
|---|---|---|
EXECUTIVE DIRECTOR | 51 | 12.4% |