Variable pages · IRS 990 Master Concordance
SD_03_WORKS_ART_ASSET
Assets from works of art, historical treasures, or other similar assets held for financial gain included on Form 990 part 8 line 1
- Description
- Assets in Form 990; Part X
- 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-02B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
7.5k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.3x |
| ⓘ info | Sign convention | 0.1% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/HeldWorksOfArtAmts/AssetsInPartX | SZ | 2009–2012 | 1,365 | 0.211% | |
| x2 | IRS990ScheduleD/HeldWorksArtGrp/AssetsIncludedAmt | SZ | 2013–2024 | 6,131 | 0.172% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartIII/HeldWorksOfArtAmts/AssetsInPartX | 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 | 248 | 358 | 379 | 380 | ||||||||||||
| x2 | 377 | 462 | 408 | 413 | 457 | 439 | 496 | 651 | 652 | 654 | 646 | 476 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | <1 | <1 | <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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 7,496 | 100.0% | 48.8% | 0.1% | 0 | 25,096 | 216,458 | 5,119,617 |
Percentiles are the median over tax years of each year's percentile.