Variable pages · IRS 990 Master Concordance

Schedule K

71 variables in 6 tables.

`SK-P01-T01-BOND-ISSUES`

Variable	Label	Type	Filings	Attention
`SK_01_BOND_ISSUER_EIN`	Issuer EIN	identifier	83k
`SK_01_BOND_ISSUER_NAME_L1`	Issuer name line 1	text	89k
`SK_01_BOND_ISSUER_NAME_L2`	Issuer name line 2	text	2.5k
`SK_01_BOND_ISSUER_ON_BEHALF_OF_X`	On behalf of issuer [x]	checkbox	89k
`SK_01_BOND_ISSUE_CUSIP_NUM`	Issuer CUSIP number	identifier	57k	▲ warn
`SK_01_BOND_ISSUE_DATE`	Date issued	date	89k
`SK_01_BOND_ISSUE_DEFEASED_X`	Defeased [x]	checkbox	89k
`SK_01_BOND_ISSUE_POOL_FIN_X`	Pooled financing [x]	checkbox	85k
`SK_01_BOND_ISSUE_PRICE`	Issue price	amount	89k
`SK_01_BOND_ISSUE_PURPOSE_DESC`	Description of purpose	text	88k
`SK_01_BOND_ISSUE_REFERENCE_NUM`	Bond issue reference number	code	75k

`SK-P02-T01-BOND-PROCEEDS`

Variable	Label	Type	Filings	Attention
`SK_02_BOND_ISSUE_REFERENCE_NUM`	Bond issue reference number	code	75k
`SK_02_BOND_PROCEED_ALLOC_FINAL_X`	Final allocation of proceeds has been made [x]	checkbox	88k
`SK_02_BOND_PROCEED_AMT_DEFEASED`	Amount of bonds legally defeased	amount	20k	▲ warn 1 open flag
`SK_02_BOND_PROCEED_AMT_RETIRED`	Amount of bonds retired	amount	53k
`SK_02_BOND_PROCEED_BOOK_RECORD_X`	Maintains adequate books and records [x]	checkbox	88k
`SK_02_BOND_PROCEED_CAP_EXP`	Capital expenditures from proceeds	amount	62k
`SK_02_BOND_PROCEED_CAP_EXP_WORK`	Working capital expenditures from proceeds	amount	22k	▲ warn
`SK_02_BOND_PROCEED_CREDIT_ENHANC`	Credit enhancement from proceeds	amount	21k
`SK_02_BOND_PROCEED_INT_CAP`	Capitalized interest from proceeds	amount	27k	⚠ fail ▲ warn
`SK_02_BOND_PROCEED_ISSUANCE_COST`	Issuance costs from proceeds	amount	71k
`SK_02_BOND_PROCEED_OTH_SPENT`	Other spent proceeds	amount	45k	▲ warn
`SK_02_BOND_PROCEED_OTH_UNSPENT`	Other unspent proceeds	amount	26k	▲ warn
`SK_02_BOND_PROCEED_REFUND_ADVC_X`	Bonds were issued as part of a refunding issue of taxable bonds or an advance refunding issue [x]	checkbox	88k
`SK_02_BOND_PROCEED_REFUND_CURR_X`	Bonds were issued as part of a refunding issue of tax-exempt bonds or a current refunding issue [x]	checkbox	88k
`SK_02_BOND_PROCEED_REFUND_ESCROW`	Proceeds in refunding escrows	amount	25k	⚠ fail ▲ warn
`SK_02_BOND_PROCEED_RESERVE_FUND`	Gross proceeds in reserve funds	amount	38k	▲ warn
`SK_02_BOND_PROCEED_TOT`	Total proceeds of issue	amount	82k
`SK_02_BOND_PROCEED_Y_COMPLETION`	Year of substantial completion	date	66k

`SK-P03-T01-BOND-PRIVATE-BIZ-USE`

Variable	Label	Type	Filings	Attention
`SK_03_BOND_BIZUSE_CHANGE_PCT`	Percentage of bond-financed property sold or disposed of	number	2.8k
`SK_03_BOND_BIZUSE_CHANGE_X`	Has been a sale or disposition of any of the bond-financed property [x]	checkbox	68k
`SK_03_BOND_BIZUSE_COUNS_ENGAGE_X`	Routinely engages bond or other outside counsel to review management or service contracts or research agreements [x]	checkbox	6.1k
`SK_03_BOND_BIZUSE_COUNS_KONTR_X`	Routinely engages bond or other outside counsel to review management or service contracts [x]	checkbox	15k
`SK_03_BOND_BIZUSE_COUNS_RSRCH_X`	Routinely engages bond or other outside counsel to review research agreements [x]	checkbox	5.8k
`SK_03_BOND_BIZUSE_LEASEARRANGE_X`	Lease arrangements that may result in private business use of bond-financed property [x]	checkbox	82k
`SK_03_BOND_BIZUSE_MGMT_KONTR_X`	Management or service contracts that may result in private business use of bond-financed property [x]	checkbox	82k
`SK_03_BOND_BIZUSE_PCT_BY_OTH`	Percentage of financed property used in a private business use	number	39k
`SK_03_BOND_BIZUSE_PCT_TOT_L45`	Total of lines 4 and 5	number	35k	▲ warn
`SK_03_BOND_BIZUSE_PCT_UBIZ`	Percentage of financed property used in a private business use as a result of unrelated trade or business activity	number	30k
`SK_03_BOND_BIZUSE_POST_ISSUANC_X`	Adopted management practices and procedures to ensure the post-issuance compliance of its tax-exempt bond liabilities [x]	checkbox	13k
`SK_03_BOND_BIZUSE_PRIVATE_SEC_X`	Bond issue meets the private security or payment test [x]	checkbox	68k
`SK_03_BOND_BIZUSE_PTR_OWN_X`	Was a partner in a partnership or a member of an LLC which owned property financed by tax-exempt bonds [x]	checkbox	82k
`SK_03_BOND_BIZUSE_REMEDIAL_ACT_X`	Remedial action was taken [x]	checkbox	10k
`SK_03_BOND_BIZUSE_REMEDIATED_X`	Established written procedures to ensure all nonqualified bonds of the issue are remediated [x]	checkbox	69k
`SK_03_BOND_BIZUSE_RSRCH_AGREE_X`	Research arrangements that may result in private business use of bond-financed property [x]	checkbox	82k
`SK_03_BOND_ISSUE_REFERENCE_NUM`	Bond issue reference number	code	71k

`SK-P04-T01-BOND-ARBITRAGE`

Variable	Label	Type	Filings	Attention
`SK_04_BOND_ARB_FORM_8038_FILED_X`	Issuer filed Form 8038-T [x]	checkbox	86k
`SK_04_BOND_ARB_GIC_INVESTED_X`	Gross proceeds were invested in a guaranteed investment contract (GIC) [x]	checkbox	86k
`SK_04_BOND_ARB_GIC_PROV_NAME_L1`	GIC provider name line 1	text	13k	▲ warn
`SK_04_BOND_ARB_GIC_PROV_NAME_L2`	GIC provider name line 2	text	865
`SK_04_BOND_ARB_GIC_SAFE_HARBOR_X`	Regulatory safe harbor for establishing the fair market value of the GIC was satisfied [x]	checkbox	5.7k
`SK_04_BOND_ARB_GIC_TERM`	Term of GIC	number	4.7k
`SK_04_BOND_ARB_HEDGE_IDENTIFY_X`	Entered into a qualified hedge [x]	checkbox	86k
`SK_04_BOND_ARB_HEDGE_INTEGRATE_X`	Hedge was superintegrated [x]	checkbox	17k
`SK_04_BOND_ARB_HEDGE_NAME_L1`	Hedge provider name line 1	text	24k
`SK_04_BOND_ARB_HEDGE_NAME_L2`	Hedge provider name line 2	text	2.6k
`SK_04_BOND_ARB_HEDGE_TERM`	Term of hedge	number	17k
`SK_04_BOND_ARB_HEDGE_TERMINATE_X`	Hedge was terminated [x]	checkbox	17k
`SK_04_BOND_ARB_NO_REBATE_DUE_X`	No rebate due [x]	checkbox	66k
`SK_04_BOND_ARB_PROCEED_INVEST_X`	Gross proceeds were invested beyond an available temporary period [x]	checkbox	85k
`SK_04_BOND_ARB_REBATE_EXCEPT_X`	Exception to rebate [x]	checkbox	78k
`SK_04_BOND_ARB_REBATE_NOT_DUE_X`	Rebate not due yet [x]	checkbox	66k
`SK_04_BOND_ARB_VAR_RATE_ISSUE_X`	Bond issue is a variable rate issue [x]	checkbox	83k
`SK_04_BOND_ARB_WRITTEN_PROC_X`	Established written procedures to monitor the requirements of section 148 [x]	checkbox	72k
`SK_04_BOND_ISSUE_REFERENCE_NUM`	Bond issue reference number	code	74k

`SK-P05-T01-PROCEDURE-CORRECTIVE-ACT`

Variable	Label	Type	Filings	Attention
`SK_05_BOND_ISSUE_REFERENCE_NUM`	Bond issue reference number	code	68k
`SK_05_PROC_CORRECTIVE_ACT_X`	Established written procedures to ensure violations of federal tax requirements are timely identified and corrected [x]	checkbox	69k

`SK-P06-T99-SUPPLEMENTAL-INFO`

Variable	Label	Type	Filings	Attention
`SK_06_EXPLANATION_TEXT`	Additional explanations	text	38k
`SK_06_FORM_LINE_REFERENCE`	Form, part, and line number reference	text	33k
`SK_06_IDENTIFIER`	Identifier	text	5.0k
`SK_06_RETURN_REFERENCE`	Return reference	text	3.5k