Variable pages · IRS 990 Master Concordance
SL_04_BIZTRANSAC_DESC
Description of transaction
- Description
- Description 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-D- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
243k
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc: longest value is exactly 1000 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | many-to-one table, but 64% 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 35.1% of 197,543 filings, max 74/filing, TY2013-2024; repeat_root: ''=64% ; IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp=36%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/Form990ScheduleLPartIV/DescriptionOfTransaction | 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 39.6% of 45,840 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/DescriptionOfTransaction | SZ | 2009–2012 | 45,840 | 5.57% | 39.6% |
| x2 | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | SZ | 2013–2024 | 197,543 | 2.68% | 35.1% |
% 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 | 4.7k | 12k | 14k | 15k | ||||||||||||
| x2 | 16k | 16k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 12k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 14 | 9 | 9 | 8 | 8 | 7 | 7 | 7 | 7 | 6 | 6 | 5 | 5 | 5 | 5 | 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 | Average length | Longest |
|---|---|---|---|
| 990 | 241,423 | 51 | 1,000 |
| 990-EZ | 1,960 | 24 | 383 |
Most common values
| Value | Filings | Share |
|---|---|---|
EMPLOYMENT | 5,844 | 19.5% |
COMPENSATION | 4,898 | 16.4% |
RENT | 3,974 | 13.3% |
SEE PART V | 2,989 | 10.0% |
WAGES | 1,995 | 6.7% |
EMPLOYEE | 1,949 | 6.5% |
MANAGEMENT FEES | 1,942 | 6.5% |
LEGAL SERVICES | 1,743 | 5.8% |
Employment | 1,478 | 4.9% |
EMPLOYEE COMPENSATION | 1,316 | 4.4% |
Compensation | 845 | 2.8% |
CONSULTING | 410 | 1.4% |
SALARY | 205 | 0.7% |
CONSULTING SERVICES | 103 | 0.3% |
MANAGEMENT SERVICES | 75 | 0.3% |
INDEPENDENT CONTRACTOR | 67 | 0.2% |
SEE SCHEDULE O | 63 | 0.2% |
See Schedule O | 31 | 0.1% |