Variable pages · IRS 990 Master Concordance
SK_02_BOND_PROCEED_OTH_SPENT
Other spent proceeds
- Description
- Other spent proceeds
- Table
SK-P02-T01-BOND-PROCEEDS(many)- Part
- Part II - Proceeds
- Location
SCHED-K-PART-02-LINE-11- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
45k
filings with a value
2010–2024
tax years observed
0 + 1 reviewed
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 15.5x (IRS990ScheduleK/Form990ScheduleKPartII/OtherSpentProceeds, 990, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.1x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
SCALE_BREAK | ▲ warn | IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 990 medians differ 123x across xpaths (OtherSpentProceedsAmt vs OtherSpentProceeds) | ✓ acceptednoteSchedule K Part II line 11, other spent proceeds, in both eras. Old-xpath medians for TY2010-11 are low (67k, 38k), but TY2012 (5.3M) matches TY2013+ (2.7M-15M). The first Schedule K years were only partly completed. Same quantity. Evidence (990): IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt [Line 11] TY13-24 n=38,116 yearly medians 2,727,939 to 14,950,000; IRS990ScheduleK/Form990ScheduleKPartII/OtherSpentProceeds [Line 11] TY10-12 n= 6,582 yearly medians 38,231 to 5,347,500 |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartII/OtherSpentProceeds | SZ | 2010–2012 | 6,582 | 1.46% | 41.7% |
| x2 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | SZ | 2013–2024 | 38,116 | 0.603% | 38.2% |
% 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 | 1.6k | 2.3k | 2.6k | |||||||||||||
| x2 | 2.9k | 3.1k | 3.2k | 3.2k | 3.5k | 3.4k | 3.4k | 3.5k | 3.5k | 3.5k | 3.4k | 1.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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 | 44,698 | 100.0% | 25.2% | 0.0% | 0 | 5,122,709 | 24,625,781 | 305,395,253 |
Percentiles are the median over tax years of each year's percentile.