Variable pages · IRS 990 Master Concordance
SK_01_BOND_ISSUE_PURPOSE_DESC
Description of purpose
- Description
- Description of purpose
- Table
SK-P01-T01-BOND-ISSUES(many)- Part
- Part I - Bond Issues
- Location
SCHED-K-PART-01-COL-F- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
88k
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleK/Form990ScheduleKPartI/DescriptionOfPurpose: longest value is exactly 100 characters; IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 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 40.6% of 68,498 filings, max 149/filing, TY2013-2024; repeat_root: ''=57% ; IRS990ScheduleK/TaxExemptBondsIssuesGrp=40% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartI/DescriptionOfPurpose | 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 41.3% of 19,466 filings, max 108/filing, TY2009-2012; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartI=40% ; IRS990ScheduleK=2%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartI/DescriptionOfPurpose | SZ | 2009–2012 | 19,466 | 3.22% | 41.3% |
| x2 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | SZ | 2013–2024 | 68,498 | 1.06% | 40.6% |
% 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 | 2.9k | 5.2k | 5.6k | 5.8k | ||||||||||||
| x2 | 5.8k | 6.0k | 6.0k | 6.0k | 6.3k | 6.0k | 6.0k | 6.0k | 6.0k | 5.9k | 5.7k | 2.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 9 | 4 | 3 | 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 | 87,964 | 34 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
SEE PART VI | 4,344 | 43.5% |
CONSTRUCTION | 1,141 | 11.4% |
See Part VI | 822 | 8.2% |
CAPITAL IMPROVEMENTS | 532 | 5.3% |
SEE SUPPLEMENTAL INFORMATION | 451 | 4.5% |
SEE SCHEDULE O | 438 | 4.4% |
REFUNDING | 354 | 3.5% |
CAPITAL EXPENDITURES | 348 | 3.5% |
REFINANCE | 345 | 3.5% |
SEE PART V | 314 | 3.1% |
CAPITAL PROJECTS | 215 | 2.2% |