Variable pages · IRS 990 Master Concordance

SK_05_PROC_CORRECTIVE_ACT_X

Established written procedures to ensure violations of federal tax requirements are timely identified and corrected [x]

Description
Procedures to ensure violations identified and corrected?
Table
SK-P05-T01-PROCEDURE-CORRECTIVE-ACT (many)
Part
Part V - Procedures To Undertake Corrective Action
Location
SCHED-K-PART-05
Type
checkbox
Scope
PC – 990 only
Database
F990
Forms
SZ
3 / 3
xpaths observed / mapped
69k
filings with a value
2011–2024
tax years observed
0 + 3 reviewed
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blank42% of values are explicit false/0, so a missing value is not the same as unchecked
✓ passElement names agree in polarityall element names have the same polarity

Flags

FlagSeverityXpathDetailReview
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionIndmany-to-one table, but 57% of values sit in no repeating element✓ accepted
noteGenuine 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 41.3% of 63,828 filings, max 140/filing, TY2013-2024; repeat_root: ''=57% ; IRS990ScheduleK/ProceduresCorrectiveActionGrp=40% ; IRS990ScheduleK=3%.
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleK/Form990ScheduleKPartV/ProcToUndertkCorrectiveActionmany-to-one table, but 56% of values sit in no repeating element✓ accepted
noteGenuine 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 41.7% of 3,962 filings, max 28/filing, TY2012-2012; repeat_root: ''=56% ; IRS990ScheduleK/Form990ScheduleKPartV=40% ; IRS990ScheduleK=3%.
MANY_NOT_REPEATINGⓘ infoIRS990ScheduleK/FedTaxRequirementsCompliancemany-to-one table, but 88% of values sit in no repeating element✓ accepted
noteGenuine 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 1.7% of 1,486 filings, max 18/filing, TY2011-2011; repeat_root: ''=88% ; IRS990ScheduleK=12%.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleK/FedTaxRequirementsComplianceSZ2011–20111,4860.932%1.7%
x2IRS990ScheduleK/Form990ScheduleKPartV/ProcToUndertkCorrectiveActionSZ2012–20123,9622.2%41.7%
x3IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionIndSZ2013–202463,8281.01%41.3%

% 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
x11.5k
x24.0k
x34.8k5.2k5.6k5.6k6.0k5.7k5.7k5.8k5.7k5.6k5.5k2.8k
Fill rate: % of all filings of the return type (largest xpath)
99012222222222221

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

ValueFilingsShare
125,69136.8%
020,99330.1%
true13,02118.6%
false8,65112.4%
X1,4862.1%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x3THE CLEVELAND CLINIC FOUNDATION1XML
2012990x2MINNEAPOLIS COLLEGE OF ART & DESIGN1XML
2011990x1FOXDALE VILLAGE CORPORATIONXXML