Variable pages · IRS 990 Master Concordance

SN_01_LTD_RECIP_ADDR_STATE

Recipient state

Description: Province or state
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

6 / 10

xpaths observed / mapped

30k

filings with a value

2009–2024

tax years observed

0 + 5 reviewed

open flags

Checks

Value checks

Result	Value check	Detail
✓ pass	Small code list	up to 60 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
`COLLISION`	⚠ error	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/ProvinceOrStateNm`	34 filings contain 2+ of its xpaths; most common set: /Return/ReturnData/IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/ProvinceOrStateNm ; /Return/ReturnData/IRS990ScheduleN/Liquid…	✓ accepted note False positive: counted per filing. Recounted per repeating-element row in the TY2012 and TY2019 DuckDB builds: 0 rows hold both the US and the foreign address xpath (different rows of the table hold different address types). build_evidence() now counts collisions per row.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd`	many-to-one table, but 66% 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 33.7% of 25,817 filings, max 469/filing, TY2014-2024; repeat_root: ''=66% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=34%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleN/LiquidationTable/LiquidationDetail/AddressUS/State`	many-to-one table, but 63% 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 36.3% of 2,980 filings, max 27/filing, TY2009-2012; repeat_root: ''=63% ; IRS990ScheduleN/LiquidationTable/LiquidationDetail=37%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State`	many-to-one table, but 61% 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 37.9% of 1,429 filings, max 85/filing, TY2013-2013; repeat_root: ''=61% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=39%.
`MANY_NOT_REPEATING`	ⓘ info	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/ProvinceOrStateNm`	many-to-one table, but 58% 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 22.1% of 113 filings, max 149/filing, TY2014-2024; repeat_root: ''=58% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=42%.

Xpaths

	Xpath (under /Return/ReturnData or /Return/ReturnHeader)	Form	Years	Filings	% filers	Repeats in
x1	`IRS990ScheduleN/LiquidationTable/LiquidationDetail/AddressUS/State`	SZ	2009–2012	2,980	0.43%	36.3%
x2	`IRS990ScheduleN/LiquidationTable/LiquidationDetail/AddressForeign/ProvinceOrState`	SZ	2011–2012	5	0.0011%	20.0%
x3	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State`	SZ	2013–2013	1,429	0.471%	37.9%
x4	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/ProvinceOrState`	SZ	2013–2013	2	0.00066%	50.0%
x5	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd`	SZ	2014–2024	25,817	0.59%	33.7%
x6	`IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/ForeignAddress/ProvinceOrStateNm`	SZ	2014–2024	113	0.0046%	22.1%
x7	`IRS990ScheduleN/Form990ScheduleNPartI/LiquidationTable/AddressForeign/ProvinceOrState`	SZ	not observed	0
x8	`IRS990ScheduleN/Form990ScheduleNPartI/LiquidationTable/AddressUS/State`	SZ	not observed	0
x9	`IRS990ScheduleN/LiquidationTable/AddressForeign/ProvinceOrState`	SZ	not observed	0
x10	`IRS990ScheduleN/LiquidationTable/AddressUS/State`	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	164	689	951	1.2k
x2			2	3
x3					1.4k
x4					2
x5						1.6k	1.8k	1.9k	2.1k	2.2k	2.2k	2.6k	2.8k	3.0k	3.1k	2.7k
x6						5	6	4	8	6	6	7	18	13	19	21
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

Value	Filings	Share
`CA`	3,519	20.7%

Example filings

Tax year	Return	Xpath	Organization	Value
2024	990EZ	x6	ROYAL COLLEGE OF ART USA INC	London	XML
2024	990	x5	BIG BROTHERS BIG SISTERS OF ISLAND COUN…	WA	XML
2013	990	x4	UFCW SUFFRIDGEJIMERSON SCHOLARSHIP FUND	ONTARIO	XML
2013	990EZ	x3	TRIANGLE LEADERSHIP FORUM	NC	XML
2012	990EZ	x2	KATALYSIS BOOTSTRAP FUND	HONDURAS	XML
2012	990	x1	CARITAS INC	RI	XML