Variable pages · IRS 990 Master Concordance
SK_04_BOND_ARB_WRITTEN_PROC_X
Established written procedures to monitor the requirements of section 148 [x]
- Description
- Written procedures to monitor requirements?
- Table
SK-P04-T01-BOND-ARBITRAGE(many)- Part
- Part IV - Arbitrage
- Location
SCHED-K-PART-04-LINE-07- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
72k
filings with a value
2012–2024
tax years observed
0 + 2 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 | 49% 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/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | many-to-one table, but 57% 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 41.0% of 66,871 filings, max 140/filing, TY2013-2024; repeat_root: ''=57% ; IRS990ScheduleK/TaxExemptBondsArbitrageGrp=40% ; IRS990ScheduleK=3%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartIV/WrittenProcToMonitorReqs | many-to-one table, but 57% 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 41.6% of 5,454 filings, max 56/filing, TY2012-2012; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartIV=40% ; IRS990ScheduleK=3%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIV/WrittenProcToMonitorReqs | SZ | 2012–2012 | 5,454 | 3.04% | 41.6% |
| x2 | IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | SZ | 2013–2024 | 66,871 | 1.04% | 41.0% |
% 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 | 5.5k | |||||||||||||||
| x2 | 5.6k | 5.7k | 5.8k | 5.8k | 6.2k | 5.8k | 5.8k | 5.9k | 5.8k | 5.8k | 5.7k | 2.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 |
|---|---|---|
0 | 25,391 | 34.6% |
1 | 24,986 | 34.1% |
true | 12,539 | 17.1% |
false | 10,398 | 14.2% |