Variable pages · IRS 990 Master Concordance
SK_01_BOND_ISSUE_CUSIP_NUM
Issuer CUSIP number
- Description
- Form990 Schedule KPart I - CUSIP number
- Table
SK-P01-T01-BOND-ISSUES(many)- Part
- Part I - Bond Issues
- Location
SCHED-K-PART-01-COL-C- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
57k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values have the CUSIP format | 100.0% of values match ^[9A]{9}$ |
| ✓ pass | Stored as text | data type is text |
| ▲ warn | No placeholder values | 5,583 filings use a placeholder such as 000000000 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartI/CUSIPNumber | many-to-one table, but 51% 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 42.5% of 14,087 filings, max 108/filing, TY2009-2012; repeat_root: ''=51% ; IRS990ScheduleK/Form990ScheduleKPartI=46% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartI/CUSIPNumber | SZ | 2009–2012 | 14,087 | 2.21% | 42.5% |
| x2 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | SZ | 2013–2024 | 42,918 | 0.672% | 43.0% |
% 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 | 2.3k | 3.8k | 4.0k | 4.0k | ||||||||||||
| x2 | 3.8k | 3.8k | 3.7k | 3.6k | 3.8k | 3.6k | 3.7k | 3.8k | 3.8k | 3.8k | 3.7k | 1.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 7 | 3 | 2 | 2 | 2 | 2 | 2 | 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
| Format | Filings | Share |
|---|---|---|
99999AAA9 | 22,666 | 37.5% |
999999AA9 | 21,532 | 35.7% |
999999999 | 5,725 | 9.5% |
AAAAAAAAA | 5,029 | 8.3% |
99999AA99 | 3,123 | 5.2% |
999999A99 | 2,176 | 3.6% |
Format of the values: 9 a digit, A a letter.