Variable pages · IRS 990 Master Concordance
SL_02_LOAN_PURPOSE
Purpose of loan
- Description
- Purpose of loan
- Table
SL-P02-T01-LOANS-INTERESTED-PERS(many)- Part
- Part II - Loans to and/or From Interested Persons
- Location
SCHED-L-PART-02-COL-C- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
140k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt: longest value is exactly 100 characters; IRS990ScheduleL/LoanTable/PurposeOfLoan: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | many-to-one table, but 71% 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 28.3% of 117,851 filings, max 303/filing, TY2013-2024; repeat_root: ''=71% ; IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp=29%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoanTable/PurposeOfLoan | many-to-one table, but 68% 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 31.7% of 21,852 filings, max 96/filing, TY2009-2012; repeat_root: ''=68% ; IRS990ScheduleL/LoanTable=32%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/LoanTable/PurposeOfLoan | SZ | 2009–2012 | 21,852 | 2.91% | 31.7% |
| x2 | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | SZ | 2013–2024 | 117,851 | 1.79% | 28.3% |
| x3 | IRS990ScheduleL/Form990ScheduleLPartII/LoanTable/PurposeOfLoan | 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 | 1.4k | 5.7k | 6.9k | 8.0k | ||||||||||||
| x2 | 8.8k | 9.3k | 9.6k | 9.8k | 10k | 10k | 10k | 11k | 10k | 10k | 10k | 8.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | 2 |
| 990-EZ | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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 | 109,748 | 18 | 100 |
| 990-EZ | 29,955 | 18 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
WORKING CAPITAL | 4,511 | 20.1% |
OPERATIONS | 3,814 | 17.0% |
CASH FLOW | 2,958 | 13.2% |
OPERATING EXPENSES | 2,176 | 9.7% |
PERSONAL | 1,627 | 7.3% |
Operations | 1,542 | 6.9% |
LOAN | 1,383 | 6.2% |
MORTGAGE | 1,205 | 5.4% |
OPERATING CAPITAL | 1,043 | 4.7% |
OPERATING | 776 | 3.5% |
Working Capital | 700 | 3.1% |
Cash Flow | 336 | 1.5% |
OPERATING FUNDS | 291 | 1.3% |
AUTO | 50 | 0.2% |