Variable pages · IRS 990 Master Concordance

SL_04_BIZTRANSAC_INT_NAME_PERS

Interested person name

Description
Name Of Interested - Name - Person
Table
SL-P04-T01-BIZ-TRANSAC-INTERESTED-PERS (many)
Part
Part IV - Business Transactions Involving Interested Persons
Location
SCHED-L-PART-04-COL-A
Type
text
Scope
PZ – 990 and 990-EZ
Database
F990
Forms
SZ
2 / 2
xpaths observed / mapped
173k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are text, not numbers0% of values are numeric
ⓘ infoNo sign of truncationIRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm: longest value is exactly 35 characters; IRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NamePerson: longest value is exactly 35 characters

Flags

FlagSeverityXpathDetailReview
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNmmany-to-one table, but 61% of values sit in no repeating element✓ accepted
noteGenuine 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 34.3% of 138,446 filings, max 52/filing, TY2013-2024; repeat_root: ''=61% ; IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp=39%.
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NamePersonmany-to-one table, but 56% of values sit in no repeating element✓ accepted
noteGenuine 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 39.2% of 34,549 filings, max 71/filing, TY2009-2012; repeat_root: ''=56% ; IRS990ScheduleL/Form990ScheduleLPartIV=44%.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NamePersonSZ2009–201234,5494.09%39.2%
x2IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNmSZ2013–2024138,4461.8%34.3%

% 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
x13.8k8.9k11k11k
x212k12k12k12k12k12k12k12k12k12k11k8.2k
Fill rate: % of all filings of the return type (largest xpath)
99011776655554443333
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

ReturnFilingsAverage lengthLongest
990171,5081635
990-EZ1,4871535

Most common values

ValueFilingsShare
ANDERS PLETT5917.5%
FRANK ROSSELLO JR5917.5%
NADA BATTAGLIA5917.5%
PETER OSCAR PEABODY5917.5%
CHERYL J HOWELL5817.4%
STUART J HARTMAN4796.1%
JOHN CLOW3965.0%
DR LAVERNE R JOSEPH3945.0%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2WORKERS EDUCATION SOCIETY NFPSHELBY RICHARDSONXML
2012990x1BOARD OF CONTROL FOR SOUTHERNBETSEY D AVERYXML