Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_PRIMARY_ACT
Primary activity
- Description
- Nature of activities
- Table
SR-P01-T01-ID-DISREGARDED-ENTITIES(many)- Part
- Part I - Identification of Disregarded Entities
- Location
SCHED-R-PART-01-COL-B- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
116k
filings with a value
2009–2024
tax years observed
0 + 2 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/PrimaryActivities: longest value is exactly 100 characters; IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 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 42.0% of 100,482 filings, max 412/filing, TY2013-2024; repeat_root: ''=58% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=42%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/PrimaryActivities | 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 15,293 filings, max 90/filing, TY2009-2012; repeat_root: ''=58% ; IRS990ScheduleR/Form990ScheduleRPartI=42%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/PrimaryActivities | SZ | 2009–2012 | 15,293 | 2.89% | 41.8% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | SZ | 2013–2024 | 100,482 | 2.61% | 42.0% |
% 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 | 1.7k | 3.9k | 4.6k | 5.2k | ||||||||||||
| x2 | 5.7k | 6.4k | 7.0k | 7.5k | 8.3k | 8.4k | 8.9k | 9.7k | 10k | 11k | 11k | 7.2k | ||||
| 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 | 115,775 | 23 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
REAL ESTATE | 5,801 | 23.0% |
HOUSING | 4,866 | 19.3% |
HEALTHCARE | 3,214 | 12.7% |
LOW INCOME HOUSING | 2,532 | 10.0% |
RENTAL | 1,732 | 6.9% |
INACTIVE | 1,467 | 5.8% |
HOLDING COMPANY | 1,338 | 5.3% |
AFFORDABLE HOUSING | 1,208 | 4.8% |
RENTAL REAL ESTATE | 740 | 2.9% |
LOW-INCOME HOUSING | 557 | 2.2% |
Real Estate | 372 | 1.5% |
EDUCATION | 275 | 1.1% |
Management Real Estate | 115 | 0.5% |
REAL ESTATE HOLDING | 95 | 0.4% |
CONTROLLING GENERAL PARTNER OF AFFORDABLE HOUSING PARTNERSHIP | 94 | 0.4% |
DEVELOPS URBAN INFILL DEVELOPMENTS | 94 | 0.4% |
REAL ESTATE HOLDING COMPANY | 63 | 0.2% |
REAL ESTAT | 61 | 0.2% |
MEDICAL SERVICES | 59 | 0.2% |
GENERAL PARTNER OF AFFORDABLE HOUSING PARTNERSHIP | 59 | 0.2% |
Pharmacy | 58 | 0.2% |
REAL ESTATE RENTAL | 57 | 0.2% |
HOSPICE CARE | 55 | 0.2% |
Provide home health services | 55 | 0.2% |