Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_NAME_L2
Disregarded entity name line 2
- Description
- Name Of Disregarded Entity - BusinessNameLine2
- 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
1.2k
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 |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine2Txt | many-to-one table, but 61% 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 21.3% of 1,003 filings, max 14/filing, TY2014-2024; repeat_root: ''=61% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=39%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/NameOfDisregardedEntity/BusinessNameLine2 | many-to-one table, but 68% 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 20.0% of 165 filings, max 9/filing, TY2009-2012; repeat_root: ''=68% ; IRS990ScheduleR/Form990ScheduleRPartI=32%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine2 | many-to-one table, but 64% 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 23.2% of 56 filings, max 8/filing, TY2013-2013; repeat_root: ''=64% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=36%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/NameOfDisregardedEntity/BusinessNameLine2 | SZ | 2009–2012 | 165 | 0.0301% | 20.0% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine2 | SZ | 2013–2013 | 56 | 0.0282% | 23.2% |
| x3 | IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine2Txt | SZ | 2014–2024 | 1,003 | 0.0281% | 21.3% |
% 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 | 27 | 35 | 49 | 54 | ||||||||||||
| x2 | 56 | |||||||||||||||
| x3 | 72 | 81 | 79 | 80 | 86 | 90 | 102 | 118 | 117 | 100 | 78 | |||||
| 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 | 1,224 | 19 | 42 |
Most common values
| Value | Filings | Share |
|---|---|---|
LLC | 84 | 24.7% |