Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_CTRL_NA
Direct controlling entity - not applicable
- Description
- Direct controlling entity - Literal for not applicable
- Table
SR-P01-T01-ID-DISREGARDED-ENTITIES(many)- Part
- Part I - Identification of Disregarded Entities
- Location
SCHED-R-PART-01-COL-F- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
15k
filings with a value
2009–2024
tax years observed
0 + 3 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
POLARITY | ⚠ error | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntity/NotApplicable | negated element 'NotApplicable' pooled with non-negated xpaths | ✓ acceptednoteNotApplicable / DirectControllingNACd / DirectControllingEntityNA all hold the literal N/A. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd | many-to-one table, but 53% 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 44.1% of 11,165 filings, max 1024/filing, TY2013-2024; repeat_root: ''=53% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=47%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntityNA | many-to-one table, but 53% 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 44.1% of 3,616 filings, max 49/filing, TY2009-2012; repeat_root: ''=53% ; IRS990ScheduleR/Form990ScheduleRPartI=47%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntityNA | SZ | 2009–2012 | 3,616 | 0.499% | 44.1% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd | SZ | 2013–2024 | 11,165 | 0.267% | 44.1% |
| x3 | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntity/NotApplicable | SZ | not observed | 0 |
% 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 | 496 | 1.2k | 1.0k | 896 | ||||||||||||
| x2 | 887 | 917 | 932 | 931 | 955 | 929 | 937 | 980 | 991 | 988 | 978 | 740 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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 | 14,781 | 3 | 3 |
Most common values
| Value | Filings | Share |
|---|---|---|
N/A | 14,781 | 100.0% |