Variable pages · IRS 990 Master Concordance
SN_01_ORG_BOND_LIAB_DISCHARGED_X
Discharged or defeased all tax-exempt bond liabilities in accordance with IRC and state laws [x]
- Description
- Did the organization discharge or defease tax-exempt bond liabilities in accordance with the Internal Revenue Code and state laws?
- Table
SN-P01-T00-LIQUIDATION-TERMINATION-DISSOLUTION(one)- Part
- Part I - Liquidation, Termination, or Dissolution
- Location
SCHED-N-PART-01-LINE-06B- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
11k
filings with a value
2009–2024
tax years observed
0
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 | 96% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/BondLiabilitiesDischarged | SZ | 2009–2012 | 2,768 | 0.275% | |
| x2 | IRS990ScheduleN/BondLiabilitiesDischargedInd | SZ | 2013–2024 | 8,691 | 0.217% | |
| x3 | IRS990ScheduleN/Form990ScheduleNPartI/BondLiabilitiesDischarged | 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 | 170 | 795 | 1.0k | 753 | ||||||||||||
| x2 | 821 | 413 | 508 | 552 | 575 | 723 | 587 | 704 | 826 | 989 | 1.0k | 992 | ||||
| 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 |
|---|---|---|
false | 9,515 | 83.0% |
0 | 1,440 | 12.6% |
true | 382 | 3.3% |
1 | 122 | 1.1% |