Variable pages · IRS 990 Master Concordance
SD_08_INVEST_PROG_RLTD_MOV
Program related investment - method of valuation
- Description
- Method of valuation
- Table
SD-P08-T01-INVESTMENTS-PROG-RLTD(many)- Part
- Part VIII - Investments - Program Related
- Location
SCHED-D-PART-08-COL-C- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
68k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | many-to-one table, but 54% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 46.0% of 57,820 filings, max 214/filing, TY2013-2024; repeat_root: ''=54% ; IRS990ScheduleD/InvstProgramRelatedOrgGrp=46%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/InvestmentsProgramRelated/MethodOfValuation | SZ | 2009–2012 | 9,936 | 1.92% | 50.1% |
| x2 | IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | SZ | 2013–2024 | 57,820 | 1.53% | 46.0% |
| x3 | IRS990ScheduleD/Form990ScheduleDPartVIII/InvestmentsProgramRelated/MethodOfValuation | 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 | 710 | 2.6k | 3.1k | 3.4k | ||||||||||||
| x2 | 3.8k | 4.0k | 4.2k | 4.4k | 4.7k | 4.8k | 5.0k | 5.5k | 5.7k | 5.7k | 5.8k | 4.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 67,756 | 1 | 1 |
Most common values
| Value | Filings | Share |
|---|---|---|
C | 42,040 | 59.3% |
F | 28,805 | 40.7% |