Variable pages · IRS 990 Master Concordance
SN_01_LTD_RECIP_ADDR_CNTR
Recipient country
- Description
- Address Foreign - Country
- Table
SN-P01-T01-LIQUIDATION-TERMINATION-DISSOLUTION(many)- Part
- Part I - Liquidation, Termination, or Dissolution
- Location
SCHED-N-PART-01-LINE-01-COL-F- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
3 / 5
xpaths observed / mapped
258
filings with a value
2010–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 16 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/CountryCd | many-to-one table, but 60% 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 19.5% of 236 filings, max 150/filing, TY2014-2024; repeat_root: ''=60% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=40%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationTable/LiquidationDetail/AddressForeign/Country | many-to-one table, but 57% 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 14.3% of 14 filings, max 3/filing, TY2010-2012; repeat_root: ''=57% ; IRS990ScheduleN/LiquidationTable/LiquidationDetail=43%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/LiquidationTable/LiquidationDetail/AddressForeign/Country | SZ | 2010–2012 | 14 | 0.00219% | 14.3% |
| x2 | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/Country | SZ | 2013–2013 | 8 | 0.00264% | 25.0% |
| x3 | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/CountryCd | SZ | 2014–2024 | 236 | 0.00723% | 19.5% |
| x4 | IRS990ScheduleN/Form990ScheduleNPartI/LiquidationTable/AddressForeign/Country | SZ | not observed | 0 | ||
| x5 | IRS990ScheduleN/LiquidationTable/AddressForeign/Country | 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 | 4 | 4 | 6 | |||||||||||||
| x2 | 8 | |||||||||||||||
| x3 | 11 | 15 | 14 | 16 | 13 | 14 | 18 | 39 | 30 | 33 | 33 | |||||
| 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 | <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 |
|---|---|---|
UK | 36 | 17.9% |