Variable pages · IRS 990 Master Concordance
SL_02_LOAN_TO_ORG_X
Loan to the organization [x]
- Description
- Loan to organization?
- Table
SL-P02-T01-LOANS-INTERESTED-PERS(many)- Part
- Part II - Loans to and/or From Interested Persons
- Location
SCHED-L-PART-02-COL-D- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
104k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | many-to-one table, but 72% 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 24.8% of 88,571 filings, max 110/filing, TY2013-2024; repeat_root: ''=72% ; IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp=28%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleL/LoanTable/LoanToOrganization | 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 26.2% of 15,307 filings, max 41/filing, TY2009-2012; repeat_root: ''=71% ; IRS990ScheduleL/LoanTable=29%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleL/LoanTable/LoanToOrganization | SZ | 2009–2012 | 15,307 | 2.12% | 26.2% |
| x2 | IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | SZ | 2013–2024 | 88,571 | 1.34% | 24.8% |
| x3 | IRS990ScheduleL/Form990ScheduleLPartII/LoanTable/LoanToOrganization | 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 | 771 | 3.8k | 4.9k | 5.8k | ||||||||||||
| x2 | 6.5k | 7.0k | 7.3k | 7.5k | 7.7k | 7.8k | 7.7k | 8.0k | 7.8k | 7.7k | 7.5k | 6.1k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
| 990-EZ | 1 | 2 | 1 | 2 | 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
| Value | Filings | Share |
|---|---|---|
X | 103,878 | 100.0% |