Variable pages · IRS 990 Master Concordance
SL_04_BIZTRANSAC_AMT
Amount of transaction
- Description
- Amount of transaction
- Table
SL-P04-T01-BIZ-TRANSAC-INTERESTED-PERS(many)- Part
- Part IV - Business Transactions Involving Interested Persons
- Location
SCHED-L-PART-04-COL-C- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
217k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.1x (IRS990ScheduleL/Form990ScheduleLPartIV/AmountOfTransaction, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.5x |
| ⓘ info | Sign convention | 0.1% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | many-to-one table, but 63% 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 34.9% of 174,897 filings, max 74/filing, TY2013-2024; repeat_root: ''=63% ; IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp=37%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/Form990ScheduleLPartIV/AmountOfTransaction | many-to-one table, but 59% 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 38.8% of 41,926 filings, max 71/filing, TY2009-2012; repeat_root: ''=59% ; IRS990ScheduleL/Form990ScheduleLPartIV=41%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/Form990ScheduleLPartIV/AmountOfTransaction | SZ | 2009–2012 | 41,926 | 5.01% | 38.8% |
| x2 | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | SZ | 2013–2024 | 174,897 | 2.36% | 34.9% |
% 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 | 4.5k | 11k | 13k | 14k | ||||||||||||
| x2 | 14k | 15k | 15k | 15k | 15k | 15k | 15k | 15k | 15k | 15k | 15k | 11k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 14 | 9 | 8 | 8 | 7 | 7 | 6 | 6 | 6 | 6 | 5 | 5 | 4 | 4 | 4 | 4 |
| 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 215,251 | 100.0% | 1.5% | 0.1% | 17,003 | 55,723 | 157,531 | 9,470,421 |
| 990-EZ | 1,572 | 100.0% | 2.0% | 0.0% | 3,913 | 12,875 | 30,866 | 113,084 |
Percentiles are the median over tax years of each year's percentile.