Variable pages · IRS 990 Master Concordance
SM_01_OTH_METHOD_REV
Other - method of determining noncash contribution amounts
- Description
- Method of determining revenues
- Table
SM-P01-T01-NONCASH-CONTRIBUTIONS(many)- Part
- Part I - Types of Property
- Location
SCHED-M-PART-01-LINE-25-COL-D- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
171k
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 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 46.9% of 144,575 filings, max 538/filing, TY2013-2024; repeat_root: ''=53% ; IRS990ScheduleM/OtherNonCashContriTableGrp=47%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleM/OtherNonCashContributionsTable/MethodOfDeterminingRevenues | SZ | 2009–2012 | 26,899 | 5.12% | 51.0% |
| x2 | IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | SZ | 2013–2024 | 144,575 | 3.58% | 46.9% |
| x3 | IRS990ScheduleM/Form990ScheduleMPartI/OtherNonCashContributionsTable/MethodOfDeterminingRevenues | 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 | 2.9k | 6.6k | 8.2k | 9.2k | ||||||||||||
| x2 | 10.0k | 11k | 12k | 12k | 13k | 13k | 12k | 12k | 13k | 13k | 14k | 9.9k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 9 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 4 |
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 | 171,474 | 11 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 55,765 | 50.0% |
FAIR MARKET VALUE | 26,979 | 24.2% |
COST | 9,216 | 8.3% |
FAIR VALUE | 3,902 | 3.5% |
MARKET VALUE | 3,012 | 2.7% |
Fair Market Value | 2,929 | 2.6% |
Cost | 2,760 | 2.5% |
COMPARABLE SALES | 2,226 | 2.0% |
Market value | 1,655 | 1.5% |
RETAIL VALUE | 1,609 | 1.4% |
SELLING PRICE | 718 | 0.6% |
COST/SELLING PRICE | 330 | 0.3% |
fmv | 228 | 0.2% |
fair market value | 73 | 0.1% |
Fair market value | 42 | 0.0% |
cost | 37 | 0.0% |