Variable pages · IRS 990 Master Concordance
SK_01_BOND_ISSUER_NAME_L2
Issuer name line 2
- Description
- Issuer Name - BusinessNameLine2
- 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
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 text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2Txt | 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. Pre-2013 the whole Schedule K repeats (repeat_root IRS990ScheduleK), one schedule per bond issue. Evidence: repeats in 36.5% of 1,760 filings, max 22/filing, TY2014-2024; repeat_root: ''=53% ; IRS990ScheduleK/TaxExemptBondsIssuesGrp=45% ; IRS990ScheduleK=1%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2 | many-to-one table, but 50% 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 39.6% of 182 filings, max 15/filing, TY2013-2013; repeat_root: ''=50% ; IRS990ScheduleK/TaxExemptBondsIssuesGrp=47% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartI/IssuerName/BusinessNameLine2 | SZ | 2009–2012 | 518 | 0.0863% | 44.6% |
| x2 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2 | SZ | 2013–2013 | 182 | 0.0915% | 39.6% |
| x3 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2Txt | SZ | 2014–2024 | 1,760 | 0.022% | 36.5% |
% 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 | 91 | 123 | 149 | 155 | ||||||||||||
| x2 | 182 | |||||||||||||||
| x3 | 184 | 188 | 176 | 190 | 170 | 169 | 169 | 151 | 159 | 143 | 61 | |||||
| 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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 2,460 | 23 | 74 |
Most common values
| Value | Filings | Share |
|---|---|---|
AUTHORITY | 118 | 21.6% |