Variable pages · IRS 990 Master Concordance
SR_05_TRANSAC_RCPT_INT_X
Engaged in receipt of interest, annuities, royalties, or rent from a controlled entities [x]
- Description
- Receipt of interest; annuities; rents; royalties?
- Table
SR-P05-T00-TRANSACTIONS-RLTD-ORGS(one)- Part
- Part V - Transactions With Related Organizations
- Location
SCHED-R-PART-05-LINE-01A- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
921k
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 | 96% 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/ReceiptOfIntAnnRentsRoyalties | SZ | 2009–2012 | 145,505 | 27.4% | |
| x2 | IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | SZ | 2013–2024 | 775,693 | 18.4% | |
| x3 | IRS990ScheduleR/Form990ScheduleRPartV/ReceiptOfIntAnnRentsRoyalties | 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 | 14k | 37k | 45k | 49k | ||||||||||||
| x2 | 53k | 57k | 59k | 61k | 65k | 65k | 67k | 73k | 74k | 75k | 75k | 51k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 43 | 30 | 28 | 27 | 27 | 26 | 25 | 25 | 25 | 24 | 24 | 23 | 22 | 21 | 21 | 18 |
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 | 547,472 | 59.4% |
false | 336,873 | 36.6% |
1 | 22,936 | 2.5% |
true | 13,917 | 1.5% |