Variable pages · IRS 990 Master Concordance
SK_02_BOND_PROCEED_AMT_DEFEASED
Amount of bonds legally defeased
- Description
- Amount of bonds defeased
- Table
SK-P02-T01-BOND-PROCEEDS(many)- Part
- Part II - Proceeds
- Location
SCHED-K-PART-02-LINE-02- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
3 / 3
xpaths observed / mapped
20k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ▲ warn | No sudden change in the median between adjacent years | largest change 668.4x (IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondDefeasedAmt, 990, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.5x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 4.4x year-on-year (in 2010) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartII/AmountDefeased | SZ | 2009–2009 | 1,169 | 3.51% | 37.9% |
| x2 | IRS990ScheduleK/Form990ScheduleKPartII/AmountBondDefeased | SZ | 2010–2012 | 3,929 | 0.835% | 48.3% |
| x3 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondDefeasedAmt | SZ | 2013–2024 | 14,810 | 0.133% | 48.4% |
% 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 | 1.2k | |||||||||||||||
| x2 | 976 | 1.5k | 1.5k | |||||||||||||
| x3 | 1.5k | 1.5k | 1.5k | 1.5k | 1.5k | 1.4k | 1.3k | 1.2k | 1.1k | 1.1k | 842 | 368 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 19,908 | 100.0% | 85.1% | 0.0% | 0 | 0 | 0 | 96,985,050 |
Percentiles are the median over tax years of each year's percentile.