Variable pages · IRS 990 Master Concordance
SK_01_BOND_ISSUE_REFERENCE_NUM
Bond issue reference number
- Description
- Bond issue reference number (A-D)
- Table
SK-P01-T01-BOND-ISSUES(many)- Part
- Part I - Bond Issues
- Location
SCHED-K-PART-01- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
75k
filings with a value
2012–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 4 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape A |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 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 40.6% of 69,491 filings, max 149/filing, TY2013-2024; repeat_root: ''=58% ; IRS990ScheduleK/TaxExemptBondsIssuesGrp=39% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartI/BondReferenceCd | 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 41.0% of 5,856 filings, max 61/filing, TY2012-2012; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartI=40% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartI/BondReferenceCd | SZ | 2012–2012 | 5,856 | 3.26% | 41.0% |
| x2 | IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | SZ | 2013–2024 | 69,491 | 1.07% | 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 | 5.9k | |||||||||||||||
| x2 | 5.9k | 6.0k | 6.0k | 6.0k | 6.4k | 6.1k | 6.1k | 6.2k | 6.1k | 6.0k | 5.8k | 3.0k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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
| Value | Filings | Share |
|---|---|---|
A | 75,319 | 57.5% |
B | 30,596 | 23.4% |
C | 15,879 | 12.1% |
D | 9,093 | 6.9% |