Variable pages · IRS 990 Master Concordance
SR_02_RLTD_ORG_CTRL_NA
Direct controlling entity - not applicable
- Description
- Direct controlling entity - Literal for not applicable
- 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-F- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
395k
filings with a value
2009–2024
tax years observed
0 + 1 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/Form990ScheduleRPartII/DirectControllingEntity/NotApplicable | negated element 'NotApplicable' pooled with non-negated xpaths | ✓ acceptednoteNotApplicable / DirectControllingNACd / DirectControllingEntityNA all hold the literal N/A. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityNA | SZ | 2009–2012 | 62,510 | 11.5% | 34.9% |
| x2 | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | SZ | 2013–2024 | 332,705 | 7.89% | 28.4% |
| x3 | IRS990ScheduleR/Form990ScheduleRPartII/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 | 6.6k | 16k | 19k | 21k | ||||||||||||
| x2 | 22k | 24k | 25k | 26k | 27k | 28k | 29k | 32k | 33k | 33k | 33k | 22k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 20 | 13 | 12 | 12 | 11 | 11 | 11 | 11 | 11 | 10 | 10 | 10 | 10 | 9 | 9 | 8 |
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 | 395,215 | 3 | 3 |
Most common values
| Value | Filings | Share |
|---|---|---|
N/A | 395,215 | 100.0% |