Variable pages · IRS 990 Master Concordance
SK_03_BOND_BIZUSE_COUNS_KONTR_X
Routinely engages bond or other outside counsel to review management or service contracts [x]
- Description
- Bond Counsel routinely engaged to review management or service contracts?
- Table
SK-P03-T01-BOND-PRIVATE-BIZ-USE(many)- Part
- Part III - Private Business Use
- Location
SCHED-K-PART-03-LINE-03B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
15k
filings with a value
2011–2024
tax years observed
0
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 | 24% 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 |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIII/EngageBondCounselContracts | SZ | 2011–2012 | 2,198 | 0.542% | 43.7% |
| x2 | IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/EngageBondCounselContractsInd | SZ | 2013–2024 | 12,742 | 0.275% | 49.2% |
% 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 | 1.2k | 974 | ||||||||||||||
| x2 | 964 | 1.0k | 1.0k | 1.1k | 1.1k | 1.1k | 1.1k | 1.1k | 1.1k | 1.1k | 1.1k | 763 | ||||
| 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 | ||
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 |
|---|---|---|
1 | 7,013 | 46.4% |
true | 4,440 | 29.4% |
false | 2,515 | 16.6% |
0 | 1,140 | 7.5% |