Variable pages · IRS 990 Master Concordance

SK_04_BOND_ARB_HEDGE_NAME_L2

Hedge provider name line 2

Description: Name Of Hedge Provider - BusinessNameLine2
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

2.6k

filings with a value

2009–2024

tax years observed

0 + 3 reviewed

open flags

Checks

Value checks

Result	Value check	Detail
✓ pass	Values are text, not numbers	0% 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/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine2Txt`	many-to-one table, but 53% of values sit in no repeating element	✓ accepted note Genuine 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 13.6% of 1,719 filings, max 10/filing, TY2014-2024; repeat_root: ''=53% ; IRS990ScheduleK/TaxExemptBondsArbitrageGrp=46% ; IRS990ScheduleK=0%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleK/Form990ScheduleKPartIV/NameOfHedgeProvider/BusinessNameLine2`	many-to-one table, but 50% of values sit in no repeating element	✓ accepted note Genuine 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 18.7% of 662 filings, max 11/filing, TY2009-2012; repeat_root: ''=50% ; IRS990ScheduleK/Form990ScheduleKPartIV=48% ; IRS990ScheduleK=2%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine2`	many-to-one table, but 55% of values sit in no repeating element	✓ accepted note Genuine 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 18.5% of 189 filings, max 3/filing, TY2013-2013; repeat_root: ''=55% ; IRS990ScheduleK/TaxExemptBondsArbitrageGrp=44% ; IRS990ScheduleK=1%.

Xpaths

	Xpath (under /Return/ReturnData or /Return/ReturnHeader)	Form	Years	Filings	% filers	Repeats in
x1	`IRS990ScheduleK/Form990ScheduleKPartIV/NameOfHedgeProvider/BusinessNameLine2`	SZ	2009–2012	662	0.106%	18.7%
x2	`IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine2`	SZ	2013–2013	189	0.095%	18.5%
x3	`IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine2Txt`	SZ	2014–2024	1,719	0.0231%	13.6%

% 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	109	174	189	190
x2					189
x3						178	189	175	196	184	165	170	144	129	125	64
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	<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	2,570	10	36

Most common values

Value	Filings	Share
(blank)	253	19.9%
`BANK`	196	15.4%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990	x3	PREPARATORY FOUNDATION INC	NATIONAL	XML
2013	990	x2	ALBION COLLEGE	BANK NA	XML
2012	990	x1	MIRABELLA AT SOUTH WATERFRONT	SERV INC	XML