Variable pages · IRS 990 Master Concordance
SI_01_GRANT_RECORD_MAINT_X
Maintains records to substantiate the amount of grants or assistance, the grantees' eligibility, and the selection criteria [x]
- Description
- Does the organization maintain records to substantiate the amount of the grants or assistance; the grantees' eligibility for the grants or assistance; and the selection criteria used to award the grants or assistance?
- Table
SI-P01-T00-GRANTS-INFO(one)- Part
- Part I - General Information on Grants and Assistance
- Location
SCHED-I-PART-01-LINE-01- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
858k
filings with a value
2009–2024
tax years observed
0
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 | 25% 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 |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleI/RecordsMaintained | SZ | 2009–2012 | 113,986 | 23% | |
| x2 | IRS990ScheduleI/GrantRecordsMaintainedInd | SZ | 2013–2024 | 743,625 | 21.9% | |
| x3 | IRS990ScheduleI/Form990ScheduleIPartI/RecordsMaintained | 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 | 9.6k | 28k | 35k | 41k | ||||||||||||
| x2 | 45k | 49k | 52k | 54k | 59k | 61k | 63k | 70k | 73k | 78k | 80k | 61k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 29 | 22 | 22 | 23 | 23 | 22 | 22 | 22 | 23 | 22 | 22 | 22 | 22 | 22 | 23 | 22 |
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 |
|---|---|---|
1 | 359,818 | 42.0% |
true | 285,758 | 33.3% |
false | 123,433 | 14.4% |
0 | 88,602 | 10.3% |