Variable pages · IRS 990 Master Concordance
SD_04_AGENT_TRUSTEE_OTH_X
Organization is an agent, trustee, custodian, or other intermediary for contributions or other assets not included on Part 10 [x]
- Description
- Is the organization an agent; trustee; custodian or other intermediary for contributions or other assets not included on Form 990; Part X?
- Table
SD-P04-T00-ESCROW-CUSTODIAL-ARRANGEMENTS(one)- Part
- Part IV - Escrow and Custodial Arrangements
- Location
SCHED-D-PART-04-LINE-01A- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
185k
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 | 93% 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 5.9x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/AgentTrusteeEtc | SZ | 2009–2012 | 62,292 | 3.09% | |
| x2 | IRS990ScheduleD/AgentTrusteeEtcInd | SZ | 2013–2024 | 122,385 | 2.67% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartIV/AgentTrusteeEtc | 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 | 5.5k | 22k | 29k | 5.5k | ||||||||||||
| x2 | 6.2k | 7.9k | 8.5k | 9.0k | 10.0k | 10k | 11k | 13k | 13k | 13k | 14k | 7.4k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 16 | 18 | 18 | 3 | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 3 |
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 | 97,810 | 53.0% |
0 | 73,194 | 39.6% |
1 | 8,763 | 4.7% |
true | 4,910 | 2.7% |