Variable pages · IRS 990 Master Concordance
SB_02_NONCASH_PROP_FMV
FMV (or estimate) of noncash property
- Description
- FMV (or estimate) of noncash property
- Table
SB-P02-T01-NONCASH-PROPERTY(many)- Part
- Part II - Noncash Property
- Location
SCHED-B-PART-01- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990, F990PF
2 / 2
xpaths observed / mapped
72k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.8x (IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt, 990PF, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt | many-to-one table, but 62% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleB/NoncashProperty/FairMarketValue | many-to-one table, but 66% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleB/NoncashProperty/FairMarketValue | 2009–2012 | 5,608 | 0.771% | 33.8% | |
| x2 | IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt | 2013–2024 | 66,008 | 1.27% | 37.7% |
% 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 | 108 | 1.3k | 1.7k | 2.4k | ||||||||||||
| x2 | 2.9k | 3.5k | 3.8k | 4.3k | 4.7k | 4.6k | 5.7k | 7.3k | 8.3k | 6.7k | 7.0k | 7.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 5 | 5 | 5 | 6 | 6 | 7 | 6 | 7 | 7 | 6 | 7 | 6 | 7 | 5 | 6 | 6 |
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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990-PF | 71,616 | 100.0% | 0.2% | 0.0% | 13,616 | 49,892 | 201,561 | 13,323,033 |
Percentiles are the median over tax years of each year's percentile.