Variable pages · IRS 990 Master Concordance
SR_03_RLTD_ORG_PTR_ALLOC_X
Disproportionate allocations [x]
- Description
- Disproportionate allocations? (Y-N)
- Table
SR-P03-T01-ID-RLTD-ORGS-TAXABLE-PARTNERSHIP(many)- Part
- Part III - Identification of Related Organizations Taxable as a Partnership
- Location
SCHED-R-PART-03-COL-H- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
111k
filings with a value
2009–2024
tax years observed
0
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 | 97% 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 |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartIII/DisproportionateAllocations | SZ | 2009–2012 | 17,160 | 3.03% | 56.7% |
| x2 | IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | SZ | 2013–2024 | 94,013 | 2.34% | 60.6% |
% 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 | 1.9k | 4.6k | 5.2k | 5.4k | ||||||||||||
| x2 | 5.8k | 6.1k | 6.4k | 6.6k | 6.9k | 6.9k | 7.0k | 10k | 10k | 11k | 11k | 6.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 6 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 2 |
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 | 70,971 | 62.8% |
false | 38,082 | 33.7% |
1 | 2,644 | 2.3% |
true | 1,226 | 1.1% |