Variable pages · IRS 990 Master Concordance
SK_03_BOND_BIZUSE_COUNS_ENGAGE_X
Routinely engages bond or other outside counsel to review management or service contracts or research agreements [x]
- Description
- Bond counsel routinely engaged? (see SK-FORM-VERSION-2010-PART-03)
- Table
SK-P03-T01-BOND-PRIVATE-BIZ-USE(many)- Part
- Part III - Private Business Use
- Location
SCHED-K-PART-03-LINE-03C- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
6.1k
filings with a value
2009–2010
tax years observed
0 + 1 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 | 55% 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/Form990ScheduleKPartIII/BondCounselRoutinelyEngaged | many-to-one table, but 56% 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 41.9% of 6,130 filings, max 34/filing, TY2009-2010; repeat_root: ''=56% ; IRS990ScheduleK/Form990ScheduleKPartIII=42% ; IRS990ScheduleK=2%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIII/BondCounselRoutinelyEngaged | SZ | 2009–2010 | 6,130 | 2.92% | 41.9% |
% 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 | 2.5k | 3.6k | ||||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 8 | 3 | ||||||||||||||
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 | 2,083 | 33.6% |
1 | 1,702 | 27.5% |
false | 1,306 | 21.1% |
true | 1,103 | 17.8% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2010 | 990 | x1 | WAKEMED | 1 | XML |