FPDS Query Library
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Is Subchapter S Corporation

Boolean or coded flag indicating whether the vendor organization associated with the IDV is a Subchapter S corporation. It captures a specific organizational tax status at the vendor site level, not a contract action outcome or award type. A value of 0 generally indicates no, while other observed values should be validated against the FPDS record and code conventions.

Family: IDV
Category: Vendor Site Details
Data Type: boolean_or_code_flag
Semantic Type: flag
Mapping: flattened_fpds_xml_field
AI Confidence: high

Variable Overview

FPDS Query Variable
content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation
Title
Is Subchapter S Corporation
FPDS Path
IDV/vendor/vendorSiteDetails/vendorOrganizationFactors/isSubchapterSCorporation
Description
Boolean or coded flag indicating whether the vendor organization associated with the IDV is a Subchapter S corporation. It captures a specific organizational tax status at the vendor site level, not a contract action outcome or award type. A value of 0 generally indicates no, while other observed values should be validated against the FPDS record and code conventions.
Business Meaning
This field helps analysts segment vendors by organizational form when studying award patterns, socioeconomic characteristics, or compliance-related reporting. It can be useful for differentiating contractor populations that may have distinct ownership, tax, or financing structures. In vendor profiling, it adds context for comparing participation across business types.
Example Value
0
Observed Non-Null Count
5,862,557

FPDS Compare

FPDS Query Variable
content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation
FPDS XML Path
IDV/vendor/vendorSiteDetails/vendorOrganizationFactors/isSubchapterSCorporation
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'IDV/vendor/vendorSiteDetails/vendorOrganizationFactors/isSubchapterSCorporation' into the SQL-ready variable 'content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation'.

Use Cases

  • Dictionary lookup and field explanation
  • SQL filtering and grouping
  • Analytical reporting and reusable query building
  • Contractor profiling and competitor analysis

Common Usage

  • Segment vendor population by tax/status indicator
  • Filter IDVs for vendor profile analysis
  • Cross-tab with size, socioeconomic, or ownership attributes

Common Mistakes

  • Interpreting the flag as a contract-level condition instead of a vendor attribute
  • Assuming every nonzero or non-null value has the same meaning without checking the code set

Query Guidance

Use explicit boolean logic based on the recorded coding scheme, for example WHERE field = 1 for affirmative records or WHERE field = 0 for negative records if those are the observed conventions. If the dataset includes text or paired description fields, join or inspect them to confirm meaning before aggregating. For reporting, group nulls separately from true/false values to avoid collapsing unknown with negative.

SQL Examples

Preview values

SELECT
    content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation AS is_subchapter_s_corporation
FROM fpds.data
WHERE content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation IS NOT NULL
LIMIT 25

Flag distribution

SELECT
    content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation AS flag_value,
    count() AS record_count
FROM fpds.data
WHERE content__IDV__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation IS NOT NULL
GROUP BY flag_value
ORDER BY record_count DESC

Each dictionary item includes SQL-ready examples generated alongside the variable metadata, allowing immediate use in FPDS Query for filtering, aggregation, and analysis.