Variable pages · IRS 990 Master Concordance
SF_02_FRGN_ORG_GRANT_NC_MOV
Method of valuation
- Description
- Way the value of noncash assistance was calculated (ex. book, fair-market value, appraisal, other)
- Table
SF-P02-T01-FRGN-ORG-GRANTS(many)- Part
- Part II - Grants and Other Assistance to Organizations or Entities Outside the United States
- Location
SCHED-F-PART-02-LINE-01-COL-I- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
25k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc | many-to-one table, but 53% 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 41.4% of 21,796 filings, max 1006/filing, TY2013-2024; repeat_root: ''=53% ; IRS990ScheduleF/GrantsToOrgOutsideUSGrp=47%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleF/GrantsToOrgsOutsideUS/MethodOfValuation | many-to-one table, but 50% 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 44.3% of 2,885 filings, max 2431/filing, TY2009-2012; repeat_root: ''=50% ; IRS990ScheduleF/GrantsToOrgsOutsideUS=50%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleF/GrantsToOrgsOutsideUS/MethodOfValuation | SZ | 2009–2012 | 2,885 | 0.585% | 44.3% |
| x2 | IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc | SZ | 2013–2024 | 21,796 | 0.715% | 41.4% |
| x3 | IRS990ScheduleF/Form990ScheduleFPartII/GrantsToOrgsOutsideUS/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 | 189 | 726 | 918 | 1.1k | ||||||||||||
| x2 | 1.2k | 1.4k | 1.5k | 1.6k | 1.7k | 1.7k | 1.8k | 2.1k | 2.2k | 2.3k | 2.3k | 2.0k | ||||
| 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 | Average length | Longest |
|---|---|---|---|
| 990 | 24,681 | 6 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 8,710 | 44.4% |
N/A | 3,155 | 16.1% |
BOOK | 2,344 | 11.9% |
CASH | 1,410 | 7.2% |
Book | 1,300 | 6.6% |