Variable pages · IRS 990 Master Concordance
SL_04_BIZTRANSAC_SHARING_REV_X
Sharing of org's revenues [x]
- Description
- Sharing of revenues?
- Table
SL-P04-T01-BIZ-TRANSAC-INTERESTED-PERS(many)- Part
- Part IV - Business Transactions Involving Interested Persons
- Location
SCHED-L-PART-04-COL-E- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
249k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 98% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 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 36.5% of 202,001 filings, max 74/filing, TY2013-2024; repeat_root: ''=63% ; IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp=37%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/Form990ScheduleLPartIV/SharingOfRevenues | 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 41.3% of 46,904 filings, max 74/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/SharingOfRevenues | SZ | 2009–2012 | 46,904 | 5.69% | 41.3% |
| x2 | IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | SZ | 2013–2024 | 202,001 | 2.72% | 36.5% |
% 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 | 4.9k | 12k | 15k | 16k | ||||||||||||
| x2 | 16k | 17k | 17k | 17k | 18k | 18k | 17k | 18k | 18k | 18k | 17k | 12k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 15 | 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
| Value | Filings | Share |
|---|---|---|
0 | 126,472 | 50.6% |
false | 119,846 | 47.9% |
true | 1,893 | 0.8% |
1 | 1,873 | 0.7% |