Variable pages · IRS 990 Master Concordance
SL_04_BIZTRANSAC_RELATIONSHIP
Relationship between interested person and the org
- Description
- Relationship with organization
- Table
SL-P04-T01-BIZ-TRANSAC-INTERESTED-PERS(many)- Part
- Part IV - Business Transactions Involving Interested Persons
- Location
SCHED-L-PART-04-COL-B- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
246k
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/RelationshipDescriptionTxt: longest value is exactly 100 characters; IRS990ScheduleL/Form990ScheduleLPartIV/Relationship: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 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 35.4% of 199,122 filings, max 74/filing, TY2013-2024; repeat_root: ''=64% ; IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp=36%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/Form990ScheduleLPartIV/Relationship | many-to-one table, but 58% 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 40.4% of 46,638 filings, max 71/filing, TY2009-2012; repeat_root: ''=58% ; IRS990ScheduleL/Form990ScheduleLPartIV=42%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/Form990ScheduleLPartIV/Relationship | SZ | 2009–2012 | 46,638 | 5.65% | 40.4% |
| x2 | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | SZ | 2013–2024 | 199,122 | 2.7% | 35.4% |
% 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 | 4.8k | 12k | 15k | 15k | ||||||||||||
| x2 | 16k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 17k | 12k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 14 | 10 | 9 | 9 | 8 | 8 | 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 | 243,784 | 25 | 100 |
| 990-EZ | 1,976 | 14 | 97 |
Most common values
| Value | Filings | Share |
|---|---|---|
BOARD MEMBER | 16,338 | 29.6% |
DIRECTOR | 10,125 | 18.3% |
SEE PART V | 4,429 | 8.0% |
PRESIDENT | 4,429 | 8.0% |
OFFICER | 3,831 | 6.9% |
Board Member | 3,519 | 6.4% |
TRUSTEE | 3,423 | 6.2% |
FAMILY MEMBER | 2,391 | 4.3% |
TREASURER | 2,346 | 4.2% |
Director | 2,154 | 3.9% |
EXECUTIVE DIRECTOR | 1,988 | 3.6% |
SEE SCHEDULE O | 113 | 0.2% |
Trustee | 84 | 0.2% |
Board member | 43 | 0.1% |
board member | 40 | 0.1% |