Variable pages · IRS 990 Master Concordance
SR_02_RLTD_ORG_CTRL_512_X
Section 512(b)(13) controlled entity [x]
- Description
- 512(b)(13) controlled organization? (Y-N)
- Table
SR-P02-T01-ID-RLTD-TAX-EXEMPED-ORGS(many)- Part
- Part II - Identification of Related Tax-Exempt Organizations
- Location
SCHED-R-PART-02-COL-G- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
813k
filings with a value
2010–2024
tax years observed
0 + 1 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 | 82% 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 | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | many-to-one table, but 52% 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 48.3% of 699,707 filings, max 993/filing, TY2013-2024; repeat_root: ''=52% ; IRS990ScheduleR/IdRelatedTaxExemptOrgGrp=48%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | SZ | 2010–2012 | 113,055 | 24.5% | 50.5% |
| x2 | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | SZ | 2013–2024 | 699,707 | 16.4% | 48.3% |
% 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 29k | 40k | 44k | |||||||||||||
| x2 | 47k | 51k | 53k | 55k | 59k | 59k | 61k | 66k | 67k | 68k | 68k | 45k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 24 | 25 | 24 | 24 | 23 | 23 | 23 | 23 | 22 | 22 | 21 | 20 | 19 | 19 | 16 | |
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 | 447,587 | 50.9% |
false | 273,245 | 31.1% |
1 | 101,326 | 11.5% |
true | 57,030 | 6.5% |