Variable pages · IRS 990 Master Concordance
SN_01_LTD_ASSET_DIST_DESC
Description of asset(s) distributed or transaction expenses paid
- Description
- Description of asset(s) distributed or transactional expenses paid
- Table
SN-P01-T01-LIQUIDATION-TERMINATION-DISSOLUTION(many)- Part
- Part I - Liquidation, Termination, or Dissolution
- Location
SCHED-N-PART-01-LINE-01-COL-A- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 4
xpaths observed / mapped
38k
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 |
| ✓ 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 | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 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 28.5% of 34,419 filings, max 469/filing, TY2013-2024; repeat_root: ''=71% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=29%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationTable/LiquidationDetail/DescriptionOfAsset | many-to-one table, but 67% 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 32.6% of 3,489 filings, max 58/filing, TY2009-2012; repeat_root: ''=67% ; IRS990ScheduleN/LiquidationTable/LiquidationDetail=33%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/LiquidationTable/LiquidationDetail/DescriptionOfAsset | SZ | 2009–2012 | 3,489 | 0.495% | 32.6% |
| x2 | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | SZ | 2013–2024 | 34,419 | 0.728% | 28.5% |
| x3 | IRS990ScheduleN/Form990ScheduleNPartI/LiquidationTable/DescriptionOfAsset | SZ | not observed | 0 | ||
| x4 | IRS990ScheduleN/LiquidationTable/DescriptionOfAsset | 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 | 183 | 818 | 1.1k | 1.4k | ||||||||||||
| x2 | 1.7k | 1.9k | 2.2k | 2.4k | 2.6k | 2.8k | 2.8k | 3.4k | 3.5k | 3.8k | 3.9k | 3.3k | ||||
| 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 | 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 | 18,620 | 22 | 993 |
| 990-EZ | 19,288 | 21 | 992 |
Most common values
| Value | Filings | Share |
|---|---|---|
CASH | 9,209 | 55.5% |
Cash | 2,647 | 15.9% |
NONE | 1,026 | 6.2% |