Variable pages · IRS 990 Master Concordance
SD_03_SOL_ASSET_SALE_X
Solicited or received donations of art, historical treasures, or other similar assets to be sold to raise funds [x]
- Description
- During the year; did the organization solicit or receive donations of art; historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?
- Table
SD-P03-T00-ORGS-COLLECT-ART-HIST-TREASURE-OTH(one)- Part
- Part III - Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets
- Location
SCHED-D-PART-03-LINE-05- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
145k
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 | 97% 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 7.3x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/SolicitedAssetsForSale | SZ | 2009–2012 | 59,590 | 2.41% | |
| x2 | IRS990ScheduleD/SolicitedAssetsSaleInd | SZ | 2013–2024 | 85,119 | 1.79% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartIII/SolicitedAssetsForSale | 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 | 5.7k | 21k | 28k | 4.3k | ||||||||||||
| x2 | 4.7k | 5.1k | 5.7k | 6.1k | 6.8k | 6.9k | 7.4k | 8.8k | 9.2k | 9.6k | 10.0k | 5.0k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 17 | 17 | 18 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 |
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 | 100,644 | 69.5% |
0 | 39,142 | 27.0% |
1 | 3,078 | 2.1% |
true | 1,845 | 1.3% |