Variable pages · IRS 990 Master Concordance
SI_02_GRANT_US_ORG_MOV
Method of valuation
- Description
- Method of valuation (book. FMV; appraisal; other)
- Table
SI-P02-T01-GRANTS-US-ORGS-GOVTS(many)- Part
- Part II - Grants and Other Assistance to Domestic Organizations and Domestic Governments
- Location
SCHED-I-PART-02-LINE-01-COL-F- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
101k
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 | IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 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 39.6% of 87,516 filings, max 80308/filing, TY2013-2024; repeat_root: ''=54% ; IRS990ScheduleI/RecipientTable=46%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleI/RecipientTable/MethodOfValuation | many-to-one table, but 52% 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 39.4% of 13,806 filings, max 2908/filing, TY2009-2012; repeat_root: ''=52% ; IRS990ScheduleI/RecipientTable=48%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleI/RecipientTable/MethodOfValuation | SZ | 2009–2012 | 13,806 | 2.73% | 39.4% |
| x2 | IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | SZ | 2013–2024 | 87,516 | 2.54% | 39.6% |
| x3 | IRS990ScheduleI/Form990ScheduleIPartII/RecipientTable/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 | 1.2k | 3.4k | 4.3k | 4.9k | ||||||||||||
| x2 | 5.4k | 5.9k | 6.2k | 6.4k | 7.1k | 7.1k | 7.5k | 8.3k | 8.5k | 9.0k | 9.1k | 7.1k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 101,322 | 5 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 32,789 | 40.8% |
N/A | 16,807 | 20.9% |
CASH | 9,338 | 11.6% |
BOOK | 6,914 | 8.6% |
COST | 4,942 | 6.1% |
Cash | 2,699 | 3.4% |
Book | 2,308 | 2.9% |
FAIR MARKET VALUE | 2,056 | 2.6% |
BOOK VALUE | 902 | 1.1% |
CASH VALUE | 790 | 1.0% |
Cost | 564 | 0.7% |
n/a | 215 | 0.3% |
cash | 92 | 0.1% |
fmv | 34 | 0.0% |