Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_CTRL_NAME_L2
Direct controlling entity name line 2
- Description
- Direct Controlling Entity Name - BusinessNameLine2
- Table
SR-P01-T01-ID-DISREGARDED-ENTITIES(many)- Part
- Part I - Identification of Disregarded Entities
- Location
SCHED-R-PART-01-COL-F- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
3 / 4
xpaths observed / mapped
2.5k
filings with a value
2009–2024
tax years observed
0 + 3 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntityName/BusinessNameLine2: longest value is exactly 35 characters; IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2: longest value is exactly 35 characters; IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2Txt: longest value is exactly 35 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2Txt | many-to-one table, but 75% 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 23.0% of 2,183 filings, max 57/filing, TY2014-2024; repeat_root: ''=75% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=25%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntityName/BusinessNameLine2 | many-to-one table, but 69% 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 29.4% of 194 filings, max 20/filing, TY2009-2012; repeat_root: ''=69% ; IRS990ScheduleR/Form990ScheduleRPartI=31%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2 | many-to-one table, but 69% 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 28.6% of 91 filings, max 20/filing, TY2013-2013; repeat_root: ''=69% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=31%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntityName/BusinessNameLine2 | SZ | 2009–2012 | 194 | 0.0434% | 29.4% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2 | SZ | 2013–2013 | 91 | 0.0458% | 28.6% |
| x3 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2Txt | SZ | 2014–2024 | 2,183 | 0.0674% | 23.0% |
| x4 | IRS990ScheduleR/Form990ScheduleRPartI/DirectControllingEntity/NameBusiness/BusinessNameLine2 | 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 | 25 | 35 | 56 | 78 | ||||||||||||
| x2 | 91 | |||||||||||||||
| x3 | 119 | 136 | 148 | 175 | 179 | 201 | 238 | 254 | 286 | 260 | 187 | |||||
| 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 |
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 | 2,468 | 22 | 35 |
Most common values
| Value | Filings | Share |
|---|---|---|
FOUNDATION | 35 | 11.1% |