Variable pages · IRS 990 Master Concordance
SD_02_EMT_WRITTEN_POLICY_X
Has a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of conservation easements [x]
- Description
- Does the organization have a written policy regarding the periodic monitoring; inspection; and enforcement of the easements it holds?
- Table
SD-P02-T00-CONSERV-EASEMENTS(one)- Part
- Part II - Conservation Easements
- Location
SCHED-D-PART-02-LINE-05- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
89k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 84% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 17.6x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/WrittenPolicyMonitoring | SZ | 2009–2012 | 52,165 | 0.936% | |
| x2 | IRS990ScheduleD/WrittenPolicyMonitoringInd | SZ | 2013–2024 | 37,117 | 0.74% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartII/WrittenPolicyMonitoring | SZ | not observed | 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 | 4.7k | 20k | 26k | 1.7k | ||||||||||||
| x2 | 2.0k | 1.7k | 2.1k | 2.3k | 2.7k | 2.8k | 3.2k | 4.4k | 4.2k | 4.6k | 5.0k | 2.1k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 14 | 16 | 16 | 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
| Value | Filings | Share |
|---|---|---|
false | 70,827 | 79.3% |
1 | 7,470 | 8.4% |
true | 6,860 | 7.7% |
0 | 4,125 | 4.6% |