Variable pages · IRS 990 Master Concordance

SL_02_LOAN_INT_NAME_ORG_L2

Interested organization name line 2

Description: Name Business - BusinessNameLine2
Table: SL-P02-T01-LOANS-INTERESTED-PERS (many)
Part: Part II - Loans to and/or From Interested Persons
Location: SCHED-L-PART-02-COL-A
Type: text
Scope: PZ – 990 and 990-EZ
Database: F990
Forms: SZ

3 / 4

xpaths observed / mapped

654

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	`IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine2Txt`	many-to-one table, but 69% 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. Evidence: repeats in 15.7% of 540 filings, max 9/filing, TY2014-2024; repeat_root: ''=69% ; IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp=31%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleL/LoanTable/NameBusiness/BusinessNameLine2`	many-to-one table, but 57% 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. Evidence: repeats in 22.5% of 80 filings, max 3/filing, TY2009-2012; repeat_root: ''=57% ; IRS990ScheduleL/LoanTable=42%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine2`	many-to-one table, but 62% 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. Evidence: repeats in 29.4% of 34 filings, max 5/filing, TY2013-2013; repeat_root: ''=62% ; IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp=38%.

Xpaths

	Xpath (under /Return/ReturnData or /Return/ReturnHeader)	Form	Years	Filings	% filers	Repeats in
x1	`IRS990ScheduleL/LoanTable/NameBusiness/BusinessNameLine2`	SZ	2009–2012	80	0.0102%	22.5%
x2	`IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine2`	SZ	2013–2013	34	0.0112%	29.4%
x3	`IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine2Txt`	SZ	2014–2024	540	0.0112%	15.7%
x4	`IRS990ScheduleL/Form990ScheduleLPartII/LoanTable/NameBusiness/BusinessNameLine2`	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	1	23	28	28
x2					34
x3						38	46	48	48	48	49	49	52	60	51	51
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
990-EZ		<1	<1	<1	<1	<1	<1	<1	<1	<1	<1	<1	<1	<1	<1	<1

Filings

’09

’10

’11

’12

’13

’14

’15

’16

’17

’18

’19

’20

’21

’22

’23

’24

Fill rate: % of all filings of the return type (largest xpath)

990

990-EZ

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	546	19	63
990-EZ	108	20	37

Most common values

Value	Filings	Share
`ASHLEY LYNN'S`	10	6.0%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990EZ	x3	RESURFACE RECOVERY INC	OUTPATIENT RECOVERY CENTER & ASSOC	XML
2013	990	x2	NATURE CONSERVANCY	Trustee of the Ananda Fund	XML
2012	990EZ	x1	HORIZONS EDUCATION SERVICES OF VA	GO STUFF IT LLC	XML