Variable pages · IRS 990 Master Concordance
SK_01_BOND_ISSUER_NAME_L1
Issuer name line 1
- Description
- Issuer Name - BusinessNameLine1
- Table
SK-P01-T01-BOND-ISSUES(many)- Part
- Part I - Bond Issues
- Location
SCHED-K-PART-01-COL-A- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
3 / 3
xpaths observed / mapped
89k
filings with a value
2009–2024
tax years observed
0 + 3 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleK/Form990ScheduleKPartI/IssuerName/BusinessNameLine1: longest value is exactly 75 characters; IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1: longest value is exactly 75 characters; IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt: longest value is exactly 75 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | many-to-one table, but 58% 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. Pre-2013 the whole Schedule K repeats (repeat_root IRS990ScheduleK), one schedule per bond issue. Evidence: repeats in 40.5% of 63,516 filings, max 149/filing, TY2014-2024; repeat_root: ''=58% ; IRS990ScheduleK/TaxExemptBondsIssuesGrp=39% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartI/IssuerName/BusinessNameLine1 | 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. Pre-2013 the whole Schedule K repeats (repeat_root IRS990ScheduleK), one schedule per bond issue. Evidence: repeats in 41.2% of 19,680 filings, max 108/filing, TY2009-2012; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartI=40% ; IRS990ScheduleK=2%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1 | 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. Pre-2013 the whole Schedule K repeats (repeat_root IRS990ScheduleK), one schedule per bond issue. Evidence: repeats in 40.9% of 5,906 filings, max 61/filing, TY2013-2013; repeat_root: ''=57% ; IRS990ScheduleK/TaxExemptBondsIssuesGrp=40% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartI/IssuerName/BusinessNameLine1 | SZ | 2009–2012 | 19,680 | 3.26% | 41.2% |
| x2 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1 | SZ | 2013–2013 | 5,906 | 2.97% | 40.9% |
| x3 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | SZ | 2014–2024 | 63,516 | 1.07% | 40.5% |
% 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 | 3.0k | 5.2k | 5.6k | 5.9k | ||||||||||||
| x2 | 5.9k | |||||||||||||||
| x3 | 6.0k | 6.0k | 6.0k | 6.4k | 6.1k | 6.1k | 6.1k | 6.0k | 5.9k | 5.8k | 3.0k | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 9 | 4 | 4 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | Average length | Longest |
|---|---|---|---|
| 990 | 89,102 | 37 | 75 |
Most common values
| Value | Filings | Share |
|---|---|---|
MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | 2,298 | 21.5% |
ILLINOIS FINANCE AUTHORITY | 1,441 | 13.5% |
DORMITORY AUTHORITY OF THE STATE OF NEW YORK | 1,259 | 11.8% |
INDIANA FINANCE AUTHORITY | 877 | 8.2% |
PUBLIC FINANCE AUTHORITY | 792 | 7.4% |
DISTRICT OF COLUMBIA | 789 | 7.4% |
CALIFORNIA MUNICIPAL FINANCE AUTHORITY | 630 | 5.9% |
WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY | 494 | 4.6% |
BUILD NYC RESOURCE CORPORATION | 465 | 4.4% |
Illinois Finance Authority | 373 | 3.5% |
CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | 305 | 2.9% |
MASS DEVELOPMENT FINANCE AGENCY | 265 | 2.5% |
NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY | 252 | 2.4% |
NORTH CAROLINA MEDICAL CARE COMMISSION | 137 | 1.3% |
NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY | 131 | 1.2% |