Variable pages · IRS 990 Master Concordance
SM_01_OTH_NONCSH_DESC
Other - description
- Description
- Other Non Cash Contributions Table - Description
- Table
SM-P01-T01-NONCASH-CONTRIBUTIONS(many)- Part
- Part I - Types of Property
- Location
SCHED-M-PART-01-LINE-25- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
189k
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/OtherNonCashContributionsTable/Description: longest value is exactly 100 characters; IRS990ScheduleM/OtherNonCashContriTableGrp/Desc: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 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 46.8% of 159,725 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/Description | SZ | 2009–2012 | 29,288 | 5.58% | 50.5% |
| x2 | IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | SZ | 2013–2024 | 159,725 | 3.98% | 46.8% |
| x3 | IRS990ScheduleM/Form990ScheduleMPartI/OtherNonCashContributionsTable/Description | 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 | 3.1k | 7.1k | 9.0k | 10k | ||||||||||||
| x2 | 11k | 12k | 13k | 13k | 14k | 14k | 14k | 13k | 14k | 15k | 16k | 11k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 9 | 6 | 6 | 6 | 5 | 6 | 5 | 5 | 5 | 5 | 5 | 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 | 189,013 | 15 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
AUCTION ITEMS | 12,086 | 22.2% |
SUPPLIES | 9,987 | 18.4% |
EQUIPMENT | 5,993 | 11.0% |
GIFT CARDS | 5,408 | 9.9% |
MISCELLANEOUS | 4,966 | 9.1% |
OTHER | 4,533 | 8.3% |
ADVERTISING | 3,616 | 6.6% |
Supplies | 2,196 | 4.0% |
FURNITURE | 1,949 | 3.6% |
SOFTWARE | 819 | 1.5% |
Auction Items | 791 | 1.5% |
SCHOOL SUPPLIES | 462 | 0.8% |
GIFT CERTIFICATES | 372 | 0.7% |
SERVICES | 314 | 0.6% |
Auction items | 311 | 0.6% |
Equipment | 237 | 0.4% |
TOYS | 167 | 0.3% |
GIFT CERTIFIC | 158 | 0.3% |
Miscellaneous | 53 | 0.1% |