Variable pages · IRS 990 Master Concordance
SR_03_RLTD_ORG_PTR_PCT_OWN
Percentage ownership
- Description
- Percentage ownership
- 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-K- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
54k
filings with a value
2010–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ▲ warn | No sudden change in the median between adjacent years | largest change 9501.2x (IRS990ScheduleR/Form990ScheduleRPartIII/PercentageOwnership, 990, TY2012) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 25.1x (990: IRS990ScheduleR/Form990ScheduleRPartIII/PercentageOwnership vs IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct) |
| ✓ pass | One scale across xpaths (fraction vs percent) | IRS990ScheduleR/Form990ScheduleRPartIII/PercentageOwnership: fraction (0-1); IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct: fraction (0-1) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct | 990 medians differ 100x across xpaths (OwnershipPct vs PercentageOwnership) | ✓ acceptednoteOld and new xpaths are both fractions on a 0-1 scale (q99 = 1.0 for each); no percent/fraction mix. Medians near zero (1e-4 to 0.5) make ratios unstable. Same quantity. Evidence (990): IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct [Column (K)] TY13-24 n=45,739 yearly medians 0.0001 to 0.51; IRS990ScheduleR/Form990ScheduleRPartIII/PercentageOwnership [Column (K)] TY10-12 n= 8,225 yearly medians 0 to 0.5 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartIII/PercentageOwnership | SZ | 2010–2012 | 8,225 | 1.62% | 50.4% |
| x2 | IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct | SZ | 2013–2024 | 45,739 | 0.97% | 47.0% |
% 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 | 2.6k | 2.7k | 2.9k | |||||||||||||
| x2 | 3.2k | 3.5k | 3.7k | 3.8k | 4.0k | 4.0k | 4.1k | 4.2k | 4.2k | 4.2k | 4.2k | 2.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 53,964 | 100.0% | 22.5% | 0.0% | 0.00 | 0.01 | 0.58 | 1 |
Percentiles are the median over tax years of each year's percentile.