Variable pages · IRS 990 Master Concordance
SL_03_GRANT_RELATIONSHIP
Relationship between interested person and the org
- Description
- Relationship with organization
- Table
SL-P03-T01-GRANTS-INTERESTED-PERS(many)- Part
- Part III - Grants or Assistance Benefiting Interested Persons
- Location
SCHED-L-PART-03-COL-B- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
13k
filings with a value
2009–2024
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/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | many-to-one table, but 62% 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 37.7% of 10,097 filings, max 91/filing, TY2013-2024; repeat_root: ''=62% ; IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp=38%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/Form990ScheduleLPartIII/RelationshipWithOrganization | many-to-one table, but 62% 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 36.9% of 2,550 filings, max 83/filing, TY2009-2012; repeat_root: ''=62% ; IRS990ScheduleL/Form990ScheduleLPartIII=38%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/Form990ScheduleLPartIII/RelationshipWithOrganization | SZ | 2009–2012 | 2,550 | 0.277% | 36.9% |
| x2 | IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | SZ | 2013–2024 | 10,097 | 0.143% | 37.7% |
% 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 | 331 | 655 | 806 | 758 | ||||||||||||
| x2 | 813 | 775 | 793 | 803 | 836 | 802 | 863 | 921 | 937 | 953 | 949 | 652 | ||||
| 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 | 12,528 | 20 | 99 |
| 990-EZ | 119 | 16 | 33 |
Most common values
| Value | Filings | Share |
|---|---|---|
BOARD MEMBER | 911 | 25.4% |
DIRECTOR | 464 | 12.9% |
N/A | 402 | 11.2% |
TRUSTEE | 357 | 9.9% |