Variable pages · IRS 990 Master Concordance
SM_01_OTH_NONCSH_CONTR
Other - noncash contribution amounts
- Description
- Revenues reported on F990; Pt VIII; line 1g
- Table
SM-P01-T01-NONCASH-CONTRIBUTIONS(many)- Part
- Part I - Types of Property
- Location
SCHED-M-PART-01-LINE-25-COL-C- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
205k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.2x (IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt, 990, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | many-to-one table, but 57% 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 42.9% of 174,297 filings, max 538/filing, TY2013-2024; repeat_root: ''=57% ; IRS990ScheduleM/OtherNonCashContriTableGrp=43%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleM/OtherNonCashContributionsTable/NoncashContribsRptdF990 | 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 47.6% of 30,501 filings, max 147/filing, TY2009-2012; repeat_root: ''=52% ; IRS990ScheduleM/OtherNonCashContributionsTable=48%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleM/OtherNonCashContributionsTable/NoncashContribsRptdF990 | SZ | 2009–2012 | 30,501 | 5.91% | 47.6% |
| x2 | IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | SZ | 2013–2024 | 174,297 | 4.4% | 42.9% |
| x3 | IRS990ScheduleM/Form990ScheduleMPartI/OtherNonCashContributionsTable/RevenuesReportedLine1G | 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 | 3.2k | 7.4k | 9.3k | 11k | ||||||||||||
| x2 | 12k | 13k | 14k | 14k | 15k | 15k | 15k | 14k | 16k | 16k | 17k | 12k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 10 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 5 | 4 | 5 | 5 | 5 | 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 204,798 | 100.0% | 1.4% | 0.0% | 4,048 | 16,977 | 59,187 | 2,485,289 |
Percentiles are the median over tax years of each year's percentile.