Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_NAME_L1
Disregarded entity name line 1
- Description
- Name Of Disregarded Entity - BusinessNameLine1
- 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
3 / 3
xpaths observed / mapped
118k
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/NameOfDisregardedEntity/BusinessNameLine1: longest value is exactly 75 characters; IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1: longest value is exactly 75 characters; IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt: longest value is exactly 75 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 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 41.8% of 96,292 filings, max 1024/filing, TY2014-2024; repeat_root: ''=58% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=42%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/NameOfDisregardedEntity/BusinessNameLine1 | 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 41.5% of 15,511 filings, max 187/filing, TY2009-2012; repeat_root: ''=58% ; IRS990ScheduleR/Form990ScheduleRPartI=42%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1 | 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 41.8% of 5,777 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/NameOfDisregardedEntity/BusinessNameLine1 | SZ | 2009–2012 | 15,511 | 2.92% | 41.5% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1 | SZ | 2013–2013 | 5,777 | 2.91% | 41.8% |
| x3 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | SZ | 2014–2024 | 96,292 | 2.66% | 41.8% |
% 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 | 1.7k | 3.9k | 4.7k | 5.3k | ||||||||||||
| x2 | 5.8k | |||||||||||||||
| x3 | 6.5k | 7.1k | 7.6k | 8.4k | 8.5k | 9.1k | 9.9k | 10k | 11k | 11k | 7.4k | |||||
| 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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 117,580 | 25 | 75 |
Most common values
| Value | Filings | Share |
|---|---|---|
ESSEX STREET COMMERICAL LLC | 1,709 | 9.3% |
SUMMIT VOANS LLC | 1,567 | 8.5% |
INTREPID VOA LLC | 1,394 | 7.6% |
VOA ADIRONDACKS AFFORDABLE HOUSING | 1,245 | 6.8% |
BRANDON FH MM LLC | 1,230 | 6.7% |
VOA MD EASTERN SHORE LLC | 1,230 | 6.7% |
CORONADO VOANS LLC | 1,058 | 5.8% |
ORONO SENIOR HOUSING LLC | 1,034 | 5.6% |
CDT CORONADO GP LLC | 904 | 4.9% |
SUMMIT MM LLC | 895 | 4.9% |
VOA PR SPE LLC | 765 | 4.2% |
WHITE ROCK CORONADO HOLDINGS LP | 472 | 2.6% |
ESSEX STREET COMMERCIAL LLC | 369 | 2.0% |
VOA ADIRONDACKS AFFORDABLE HOUSING LLC | 354 | 1.9% |
WHITE ROCK CORONADO LP LLC | 320 | 1.7% |
ANOKA VOA AFFORDABLE HOUSING LP | 286 | 1.6% |
474 NATOMA LLC | 254 | 1.4% |
CULVER CITY HOUSING LLC | 224 | 1.2% |
ST JAMES PARK RHF HOUSING LLC | 224 | 1.2% |
ALAMEDA HOUSING LLC | 200 | 1.1% |
Essex Street Commercial LLC | 181 | 1.0% |
BOWLEY'S NON-PROFIT HOUSING LLC | 167 | 0.9% |