Variable pages · IRS 990 Master Concordance
SI_03_GRANT_US_INDIV_MOV
Method of valuation
- Description
- Method of valuation (book; FMV; appraisal; other)
- Table
SI-P03-T01-GRANTS-US-INDIV(many)- Part
- Part III - Grants and Other Assistance to Domestic Individuals
- Location
SCHED-I-PART-03-COL-E- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
128k
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 | 1% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | many-to-one table, but 63% 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 29.2% of 111,619 filings, max 133/filing, TY2013-2024; repeat_root: ''=63% ; IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp=37%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleI/Form990ScheduleIPartIII/MethodOfValuation | many-to-one table, but 62% 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 31.0% of 16,851 filings, max 92/filing, TY2009-2012; repeat_root: ''=62% ; IRS990ScheduleI/Form990ScheduleIPartIII=38%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleI/Form990ScheduleIPartIII/MethodOfValuation | SZ | 2009–2012 | 16,851 | 3.3% | 31.0% |
| x2 | IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | SZ | 2013–2024 | 111,619 | 3.12% | 29.2% |
% 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 | 1.8k | 4.0k | 5.2k | 5.9k | ||||||||||||
| x2 | 6.5k | 7.3k | 7.8k | 8.3k | 9.2k | 9.2k | 9.6k | 11k | 11k | 11k | 12k | 8.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 4 | 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 | 128,470 | 7 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 46,164 | 48.6% |
N/A | 11,802 | 12.4% |
COST | 8,368 | 8.8% |
BOOK | 7,876 | 8.3% |
CASH | 7,110 | 7.5% |
FAIR MARKET VALUE | 4,474 | 4.7% |
Book | 3,161 | 3.3% |
Cost | 2,436 | 2.6% |
Cash | 1,934 | 2.0% |
CASH VALUE | 1,466 | 1.5% |
0 | 164 | 0.2% |
fmv | 56 | 0.1% |
book | 32 | 0.0% |