Variable pages · IRS 990 Master Concordance
SR_06_UNRLTD_ORG_PTR_ALLOC_X
Disproportionate allocations [x]
- Description
- Disproportionate allocations?
- Table
SR-P06-T01-UNRLTD-ORGS-TAXABLE-PARTNERSHIP(many)- Part
- Part VI - Unrelated Organizations Taxable as a Partnership
- Location
SCHED-R-PART-06-COL-H- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
2.5k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | many-to-one table, but 77% 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 22.9% of 2,093 filings, max 1081/filing, TY2013-2024; repeat_root: ''=77% ; IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp=23%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartVI/DisproportionateAllocations | many-to-one table, but 76% 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 23.6% of 419 filings, max 41/filing, TY2009-2012; repeat_root: ''=76% ; IRS990ScheduleR/Form990ScheduleRPartVI=24%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartVI/DisproportionateAllocations | SZ | 2009–2012 | 419 | 0.0762% | 23.6% |
| x2 | IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | SZ | 2013–2024 | 2,093 | 0.0397% | 22.9% |
% 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 | 49 | 116 | 117 | 137 | ||||||||||||
| x2 | 151 | 154 | 165 | 167 | 187 | 184 | 198 | 217 | 197 | 189 | 174 | 110 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <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
| Value | Filings | Share |
|---|---|---|
0 | 1,763 | 70.0% |
false | 685 | 27.2% |
1 | 52 | 2.1% |
true | 19 | 0.8% |