Variable pages · IRS 990 Master Concordance
SK_02_BOND_PROCEED_AMT_RETIRED
Amount of bonds retired
- Description
- Amount of bonds retired
- Table
SK-P02-T01-BOND-PROCEEDS(many)- Part
- Part II - Proceeds
- Location
SCHED-K-PART-02-LINE-01- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
53k
filings with a value
2010–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.3x (IRS990ScheduleK/Form990ScheduleKPartII/AmountRetired, 990, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.2x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | many-to-one table, but 52% 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 44,287 filings, max 41/filing, TY2013-2024; repeat_root: ''=52% ; IRS990ScheduleK/TaxExemptBondsProceedsGrp=45% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartII/AmountRetired | 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 39.9% of 8,687 filings, max 41/filing, TY2010-2012; repeat_root: ''=51% ; IRS990ScheduleK/Form990ScheduleKPartII=47% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartII/AmountRetired | SZ | 2010–2012 | 8,687 | 1.9% | 39.9% |
| x2 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | SZ | 2013–2024 | 44,287 | 0.687% | 39.6% |
% 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 | 2.2k | 3.0k | 3.4k | |||||||||||||
| x2 | 3.5k | 3.7k | 3.8k | 3.8k | 4.1k | 3.9k | 3.9k | 3.9k | 3.9k | 3.9k | 3.9k | 1.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | 52,974 | 100.0% | 18.0% | 0.0% | 186,787 | 1,320,778 | 4,692,500 | 123,260,000 |
Percentiles are the median over tax years of each year's percentile.