Variable pages · IRS 990 Master Concordance
SK_02_BOND_PROCEED_REFUND_CURR_X
Bonds were issued as part of a refunding issue of tax-exempt bonds or a current refunding issue [x]
- Description
- Current refunding?
- Table
SK-P02-T01-BOND-PROCEEDS(many)- Part
- Part II - Proceeds
- Location
SCHED-K-PART-02-LINE-14- 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
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 56% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | many-to-one table, but 58% of values sit in no repeating element | ✓ acceptednoteXpath remapped or added in fixes 03/07 into a repeating group (compensation explanations, hospital facilities, bond issues); most filings have one instance, so the value usually sits outside an indexed element. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd | many-to-one table, but 57% 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 30,063 filings, max 126/filing, TY2013-2017; repeat_root: ''=57% ; IRS990ScheduleK/TaxExemptBondsProceedsGrp=40% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartII/CurrentRefunding | many-to-one table, but 57% 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 41.2% of 19,192 filings, max 72/filing, TY2009-2012; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartII=40% ; IRS990ScheduleK=2%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartII/CurrentRefunding | SZ | 2009–2012 | 19,192 | 3.2% | 41.2% |
| x2 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd | SZ | 2013–2017 | 30,063 | 2.42% | 41.1% |
| x3 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | SZ | 2018–2024 | 38,672 | 1.06% | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 2.9k | 5.1k | 5.5k | 5.7k | ||||||||||||
| x2 | 5.8k | 6.0k | 6.0k | 6.0k | 6.3k | |||||||||||
| x3 | 6.0k | 6.0k | 6.1k | 6.0k | 5.9k | 5.8k | 2.9k | |||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 9 | 4 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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
| Value | Filings | Share |
|---|---|---|
0 | 38,324 | 36.6% |
1 | 30,693 | 29.3% |
false | 20,345 | 19.4% |
true | 15,484 | 14.8% |