Variable pages · IRS 990 Master Concordance
SL_01_TRANSAC_DSQ_NAME_ORG_L1
Disqualified organization name line 1
- Description
- Name Business - BusinessNameLine1
- Table
SL-P01-T01-EXCESS-BENEFIT-TRANSAC(many)- Part
- Part I - Excess Benefit Transactions
- Location
SCHED-L-PART-01-LINE-01-COL-A- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
3 / 4
xpaths observed / mapped
381
filings with a value
2010–2024
tax years observed
2 + 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 |
|---|---|---|---|---|
GAP | ▲ warn | (variable) | no 990EZ filings in 2019, but filings before and after | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 29.2x year-on-year (in 2011) | open |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DQPTable/NameBusiness/BusinessNameLine1 | many-to-one table, but 65% 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. Evidence: repeats in 28.8% of 226 filings, max 9/filing, TY2010-2012; repeat_root: ''=65% ; IRS990ScheduleL/DQPTable=35%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/BusinessName/BusinessNameLine1Txt | many-to-one table, but 64% 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. Evidence: repeats in 26.0% of 146 filings, max 8/filing, TY2014-2024; repeat_root: ''=64% ; IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp=36%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/BusinessName/BusinessNameLine1 | many-to-one table, but 78% 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. Evidence: repeats in 11.1% of 9 filings, max 2/filing, TY2013-2013; repeat_root: ''=78% ; IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp=22%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/DQPTable/NameBusiness/BusinessNameLine1 | SZ | 2010–2012 | 226 | 0.00439% | 28.8% |
| x2 | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/BusinessName/BusinessNameLine1 | SZ | 2013–2013 | 9 | 0.00297% | 11.1% |
| x3 | IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/BusinessName/BusinessNameLine1Txt | SZ | 2014–2024 | 146 | 0.00197% | 26.0% |
| x4 | IRS990ScheduleL/Form990ScheduleLPartI/DQPTable/NameBusiness/BusinessNameLine1 | SZ | not observed | 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 | 203 | 11 | 12 | |||||||||||||
| x2 | 9 | |||||||||||||||
| x3 | 11 | 9 | 11 | 13 | 12 | 17 | 18 | 14 | 16 | 16 | 9 | |||||
| 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 | |
| 990-EZ | <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 | 363 | 20 | 64 |
| 990-EZ | 18 | 14 | 71 |
Most common values
| Value | Filings | Share |
|---|---|---|
NONE | 11 | 6.4% |