Variable pages · IRS 990 Master Concordance
SK_04_BOND_ARB_HEDGE_NAME_L1
Hedge provider name line 1
- Description
- Name Of Hedge Provider - BusinessNameLine1
- Table
SK-P04-T01-BOND-ARBITRAGE(many)- Part
- Part IV - Arbitrage
- Location
SCHED-K-PART-04-LINE-04B- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
3 / 3
xpaths observed / mapped
24k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 47% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartIV/NameOfHedgeProvider/BusinessNameLine1 | many-to-one table, but 50% 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 33.6% of 6,017 filings, max 39/filing, TY2009-2012; repeat_root: ''=50% ; IRS990ScheduleK/Form990ScheduleKPartIV=47% ; IRS990ScheduleK=2%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIV/NameOfHedgeProvider/BusinessNameLine1 | SZ | 2009–2012 | 6,017 | 1.11% | 33.6% |
| x2 | IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine1 | SZ | 2013–2013 | 1,959 | 0.985% | 36.8% |
| x3 | IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine1Txt | SZ | 2014–2024 | 16,107 | 0.174% | 37.0% |
% 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 | 730 | 1.3k | 2.0k | 2.0k | ||||||||||||
| x2 | 2.0k | |||||||||||||||
| x3 | 1.9k | 1.8k | 1.7k | 1.8k | 1.7k | 1.6k | 1.4k | 1.3k | 1.3k | 1.0k | 482 | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 1 | 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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 24,083 | 7 | 74 |
Most common values
| Value | Filings | Share |
|---|---|---|
0 | 8,632 | 64.0% |
MORGAN STANLEY | 713 | 5.3% |
BANK OF AMERICA | 709 | 5.3% |
| (blank) | 708 | 5.2% |
WELLS FARGO | 444 | 3.3% |
PNC BANK | 436 | 3.2% |
BB&T | 434 | 3.2% |
CITIZENS BANK | 246 | 1.8% |
TD BANK | 229 | 1.7% |
SUNTRUST BANK | 185 | 1.4% |
WELLS FARGO BANK | 158 | 1.2% |