Variable pages · IRS 990 Master Concordance

SK_02_BOND_PROCEED_REFUND_ADVC_X

Bonds were issued as part of a refunding issue of taxable bonds or an advance refunding issue [x]

Description
Advance refunding?
Table
SK-P02-T01-BOND-PROCEEDS (many)
Part
Part II - Proceeds
Location
SCHED-K-PART-02-LINE-15
Type
checkbox
Scope
PC – 990 only
Database
F990
Forms
SZ
3 / 3
xpaths observed / mapped
88k
filings with a value
2009–2024
tax years observed
0 + 3 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blank84% of values are explicit false/0, so a missing value is not the same as unchecked
✓ passElement names agree in polarityall element names have the same polarity

Flags

FlagSeverityXpathDetailReview
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsIndmany-to-one table, but 58% of values sit in no repeating element✓ accepted
noteGenuine 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 40.4% of 38,629 filings, max 149/filing, TY2018-2024; repeat_root: ''=58% ; IRS990ScheduleK/TaxExemptBondsProceedsGrp=39% ; IRS990ScheduleK=3%.
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingIndmany-to-one table, but 57% of values sit in no repeating element✓ accepted
noteGenuine 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 30,052 filings, max 126/filing, TY2013-2017; repeat_root: ''=57% ; IRS990ScheduleK/TaxExemptBondsProceedsGrp=40% ; IRS990ScheduleK=3%.
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleK/Form990ScheduleKPartII/AdvanceRefundingmany-to-one table, but 57% of values sit in no repeating element✓ accepted
noteGenuine 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 41.2% of 19,186 filings, max 72/filing, TY2009-2012; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartII=40% ; IRS990ScheduleK=2%.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleK/Form990ScheduleKPartII/AdvanceRefundingSZ2009–201219,1863.2%41.2%
x2IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingIndSZ2013–201730,0522.42%41.1%
x3IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsIndSZ2018–202438,6291.06%40.4%

% 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
x12.9k5.1k5.5k5.7k
x25.8k6.0k6.0k6.0k6.3k
x36.0k6.0k6.1k6.0k5.9k5.8k2.9k
Fill rate: % of all filings of the return type (largest xpath)
9909433333222222221

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

ValueFilingsShare
054,24355.9%
false27,33228.1%
19,92810.2%
true5,6175.8%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x3KETCHUM-GRANDE MEMORIAL SCHOOL0XML
2017990x2GREATER JAMAICA DEVELOPMENT CORPORATION0XML
2012990x1Mercy Health System of Southeastern Pen…0XML