Variable pages · IRS 990 Master Concordance
SK_03_BOND_BIZUSE_PCT_TOT_L45
Total of lines 4 and 5
- Description
- Total of lines 4 and 5
- Table
SK-P03-T01-BOND-PRIVATE-BIZ-USE(many)- Part
- Part III - Private Business Use
- Location
SCHED-K-PART-03-LINE-06- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
35k
filings with a value
2009–2024
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 19.7x (IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct, 990, TY2016) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ✓ pass | One scale across xpaths (fraction vs percent) | IRS990ScheduleK/Form990ScheduleKPartIII/TotalPrivateBusinessUse: fraction (0-1); IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct: fraction (0-1) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartIII/TotalPrivateBusinessUse | many-to-one table, but 51% 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 43.3% of 9,186 filings, max 39/filing, TY2009-2012; repeat_root: ''=51% ; IRS990ScheduleK/Form990ScheduleKPartIII=46% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIII/TotalPrivateBusinessUse | SZ | 2009–2012 | 9,186 | 1.41% | 43.3% |
| x2 | IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct | SZ | 2013–2024 | 26,175 | 0.452% | 44.1% |
| x3 | IRS990ScheduleK/Form990ScheduleKPartIII/TotalOfLines4And5 | SZ | not observed | 0 |
% 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 | 1.5k | 2.6k | 2.6k | 2.5k | ||||||||||||
| x2 | 2.3k | 2.3k | 2.3k | 2.2k | 2.3k | 2.2k | 2.2k | 2.2k | 2.2k | 2.2k | 2.5k | 1.3k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 2 | 2 | 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 | 35,361 | 100.0% | 69.8% | 0.0% | 0 | 0 | 0.00 | 0.10 |
Percentiles are the median over tax years of each year's percentile.