Field-scope and normalization concordance for IRS 990 efile variables

One row per research-database variable produced by the ef2 processing of the IRS 990 efile XML files. It records each field's form scope and the intended interpretation of a blank source value, and is the basis for the built-in concordance returned by concordance().

Usage

field_concordance

Format

A data frame with one row per variable_name and the columns:

variable_name

Research-database field name (matches ef2 table columns).

description

Field description from the 990 forms.

variable_scope

Form scope: PC (full 990 only), EZ (990EZ only), PZ (both forms), HD (header), SG (signature block). For main-form fields this is derived from where the variable's xpaths live (IRS990/, IRS990EZ/, or both) across all schema versions.

scope_mcf

Scope as flagged in the source concordance, kept for audit. It marks some single-form fields PZ (e.g. Part X cash and investments, which the 990EZ reports only as a combined line).

form_type

Originating form of the mapped xpath.

data_type_simple

Simplified R type: numeric, checkbox, text, date.

data_type_xsd

XSD schema type (e.g. USAmountType), used to detect money fields.

money_field

TRUE when a numeric field holds a US dollar amount.

blank_meaning

How to read an in-scope blank: implicit_zero (blank money amount is 0), implicit_false (blank checkbox is FALSE), or literal_missing (text, dates, and non-money numerics such as counts, ratios, and identifiers).

forms

Applicable return forms as a |-separated string ("990", "990EZ", "990|990EZ", or "*"), derived from variable_scope.

rdb_table

Primary ef2 table for the field.

rdb_tables_all

All ef2 tables containing the field (;-separated).

rdb_relationship

Table cardinality: ONE (1x1) or MANY (1xm).

current_version

TRUE when the field appears in a current XSD schema.

n_xpaths

Number of source xpath rows collapsed into this variable.

scope_conflict, type_conflict

TRUE when source rows disagreed on scope or type and a value was chosen by the build rule.

Source

concordance990, Nonprofit Open Data Collective / National Center for Charitable Statistics, distributed under the Open Data Commons Attribution License (ODC-By) v1.0. https://github.com/Nonprofit-Open-Data-Collective/concordance990

Details

Built by data-raw/build-concordance.R from the concordance990 package (the successor to the IRS Efile Master Concordance File): the xpaths of the 990/990EZ database, concordance990::concordance(form = "F990"), and each variable's money flag and blank meaning from concordance990::data_dictionary("F990"), so panel990 reads blank cells by the same rule as the other partner packages: numeric money fields (by XSD type) are implicit_zero; checkboxes are implicit_false; text, dates, and non-money numerics are literal_missing. Other conflicting source metadata is resolved by preferring the current schema version, then the most frequent value.

See also

concordance(), fields_in_scope(), field_concordance_pf