Variable pages · IRS 990 Master Concordance
SK_02_BOND_PROCEED_ISSUANCE_COST
Issuance costs from proceeds
- Description
- Issuance costs from proceeds
- Table
SK-P02-T01-BOND-PROCEEDS(many)- Part
- Part II - Proceeds
- Location
SCHED-K-PART-02-LINE-07- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
71k
filings with a value
2009–2024
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 1.1x (IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt, 990, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ 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/IssuanceCostsFromProceedsAmt | many-to-one table, but 54% 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 40.1% of 55,431 filings, max 64/filing, TY2013-2024; repeat_root: ''=54% ; IRS990ScheduleK/TaxExemptBondsProceedsGrp=43% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartII/IssuanceCostsFromProceeds | many-to-one table, but 54% 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 41.1% of 15,446 filings, max 72/filing, TY2009-2012; repeat_root: ''=54% ; IRS990ScheduleK/Form990ScheduleKPartII=44% ; IRS990ScheduleK=2%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartII/IssuanceCostsFromProceeds | SZ | 2009–2012 | 15,446 | 2.55% | 41.1% |
| x2 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | SZ | 2013–2024 | 55,431 | 0.848% | 40.1% |
% 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 | 2.4k | 4.1k | 4.4k | 4.6k | ||||||||||||
| x2 | 4.7k | 4.7k | 4.8k | 4.8k | 5.1k | 4.8k | 4.8k | 4.9k | 4.9k | 4.8k | 4.7k | 2.4k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 7 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | 70,877 | 100.0% | 6.3% | 0.0% | 71,906 | 211,541 | 543,859 | 3,637,399 |
Percentiles are the median over tax years of each year's percentile.