Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_ADDR_STATE
Disregarded entity state
- Description
- Province or state
- Table
SR-P01-T01-ID-DISREGARDED-ENTITIES(many)- Part
- Part I - Identification of Disregarded Entities
- Location
SCHED-R-PART-01-COL-A- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
6 / 6
xpaths observed / mapped
116k
filings with a value
2009–2024
tax years observed
0 + 4 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ▲ warn | Small code list | up to 101 distinct values per xpath and year |
| ✓ pass | Codes share one format | 99% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
COLLISION | ⚠ error | IRS990ScheduleR/IdDisregardedEntitiesGrp/ForeignAddress/ProvinceOrStateNm | 411 filings contain 2+ of its xpaths; most common set: /Return/ReturnData/IRS990ScheduleR/IdDisregardedEntitiesGrp/ForeignAddress/ProvinceOrStateNm ; /Return/ReturnData/IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress… | ✓ acceptednoteFalse 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 | IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | many-to-one table, but 58% 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 41.7% of 94,365 filings, max 1024/filing, TY2014-2024; repeat_root: ''=58% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=42%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/AddressUS/State | many-to-one table, but 58% 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 41.7% of 15,198 filings, max 187/filing, TY2009-2012; repeat_root: ''=58% ; IRS990ScheduleR/Form990ScheduleRPartI=42%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State | many-to-one table, but 58% 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 41.6% of 5,674 filings, max 187/filing, TY2013-2013; repeat_root: ''=58% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=42%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/AddressUS/State | SZ | 2009–2012 | 15,198 | 2.87% | 41.7% |
| x2 | IRS990ScheduleR/Form990ScheduleRPartI/AddressForeign/ProvinceOrState | SZ | 2009–2012 | 132 | 0.0206% | 25.0% |
| x3 | IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State | SZ | 2013–2013 | 5,674 | 2.85% | 41.6% |
| x4 | IRS990ScheduleR/IdDisregardedEntitiesGrp/ForeignAddress/ProvinceOrState | SZ | 2013–2013 | 43 | 0.0216% | 37.2% |
| x5 | IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | SZ | 2014–2024 | 94,365 | 2.6% | 41.7% |
| x6 | IRS990ScheduleR/IdDisregardedEntitiesGrp/ForeignAddress/ProvinceOrStateNm | SZ | 2014–2024 | 792 | 0.0274% | 30.4% |
% 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 | 1.6k | 3.8k | 4.6k | 5.2k | ||||||||||||
| x2 | 22 | 36 | 37 | 37 | ||||||||||||
| x3 | 5.7k | |||||||||||||||
| x4 | 43 | |||||||||||||||
| x5 | 6.4k | 7.0k | 7.5k | 8.2k | 8.4k | 8.9k | 9.7k | 10k | 10k | 11k | 7.2k | |||||
| x6 | 44 | 52 | 54 | 60 | 72 | 76 | 81 | 83 | 91 | 103 | 76 | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
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 | 12,527 | 20.3% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x6 | NRECA INTERNATIONAL | VICTORIA ISLAND | XML |
| 2024 | 990 | x5 | THE CLEVELAND CLINIC FOUNDATION | OH | XML |
| 2013 | 990 | x4 | GLOBAL BUSINESS TRAVEL ASSOCIATION (GBT… | BANGKOK | XML |
| 2013 | 990 | x3 | EAST BALTIMORE COMMUNITY SCHOOL INC | MD | XML |
| 2012 | 990 | x2 | PROJECT MANAGEMENT INSTITUTE | BEIJING | XML |
| 2012 | 990 | x1 | COMMUNITY MEMORIAL HEALTHCENTER | VA | XML |