Variable pages · IRS 990 Master Concordance
SL_02_LOAN_RELATIONSHIP
Relationship with org
- Description
- Relationship with organization
- Table
SL-P02-T01-LOANS-INTERESTED-PERS(many)- Part
- Part II - Loans to and/or From Interested Persons
- Location
SCHED-L-PART-02-COL-B- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
117k
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleL/LoanTable/RelationshipWithOrganization: longest value is exactly 75 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 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 27.7% of 111,689 filings, max 303/filing, TY2013-2024; repeat_root: ''=71% ; IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp=29%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoanTable/RelationshipWithOrganization | 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 28.8% of 5,502 filings, max 64/filing, TY2012-2012; repeat_root: ''=70% ; IRS990ScheduleL/LoanTable=30%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/LoanTable/RelationshipWithOrganization | SZ | 2012–2012 | 5,502 | 2.01% | 28.8% |
| x2 | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | SZ | 2013–2024 | 111,689 | 1.79% | 27.7% |
% 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 | 5.5k | |||||||||||||||
| x2 | 6.9k | 8.0k | 8.8k | 9.1k | 9.7k | 10.0k | 10k | 10k | 10k | 10k | 10k | 8.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | |||
| 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 | 91,728 | 13 | 98 |
| 990-EZ | 25,463 | 11 | 95 |
Most common values
| Value | Filings | Share |
|---|---|---|
PRESIDENT | 12,615 | 20.2% |
DIRECTOR | 9,290 | 14.9% |
OFFICER | 8,697 | 14.0% |
President | 6,123 | 9.8% |
EXECUTIVE DIRECTOR | 5,355 | 8.6% |
BOARD MEMBER | 5,163 | 8.3% |
Director | 5,105 | 8.2% |
CEO | 4,487 | 7.2% |
Officer | 2,910 | 4.7% |
Executive Director | 2,561 | 4.1% |