Variable pages · IRS 990 Master Concordance
SR_04_RLTD_ORG_CORP_PCT_OWN
Percentage ownership
- Description
- Percentage ownership
- Table
SR-P04-T01-ID-RLTD-ORGS-TAXABLE-CORPORATION(many)- Part
- Part IV - Identification of Related Organizations Taxable as a Corporation or Trust
- Location
SCHED-R-PART-04-COL-H- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
98k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.2x (IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct, 990, TY2020) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ✓ pass | One scale across xpaths (fraction vs percent) | IRS990ScheduleR/Form990ScheduleRPartIV/PercentageOwnership: fraction (0-1); IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct: fraction (0-1) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | many-to-one table, but 57% 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 34.0% of 79,628 filings, max 278/filing, TY2013-2024; repeat_root: ''=57% ; IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp=43%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartIV/PercentageOwnership | 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 39.1% of 18,789 filings, max 3108/filing, TY2009-2012; repeat_root: ''=53% ; IRS990ScheduleR/Form990ScheduleRPartIV=47%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartIV/PercentageOwnership | SZ | 2009–2012 | 18,789 | 3.21% | 39.1% |
| x2 | IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | SZ | 2013–2024 | 79,628 | 1.76% | 34.0% |
% 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 | 2.2k | 5.2k | 5.7k | 5.8k | ||||||||||||
| x2 | 6.0k | 6.2k | 6.3k | 6.5k | 6.9k | 6.8k | 6.9k | 7.2k | 7.3k | 7.3k | 7.4k | 4.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 7 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 98,417 | 100.0% | 20.7% | 0.0% | 0.52 | 1 | 1 | 1 |
Percentiles are the median over tax years of each year's percentile.