Variable pages · IRS 990 Master Concordance
SM_01_RE_RESID_METHOD_REV
Real estate - residential - method of determining noncash contribution amounts
- Description
- Method of determining revenues
- Table
SM-P01-T00-NONCASH-CONTRIBUTIONS(one)- Part
- Part I - Types of Property
- Location
SCHED-M-PART-01-LINE-15-COL-D- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
9.4k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleM/RealEstateResidential/MethodOfDeterminingRevenues | SZ | 2009–2012 | 1,854 | 0.352% | |
| x2 | IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt | SZ | 2013–2024 | 7,519 | 0.149% | |
| x3 | IRS990ScheduleM/Form990ScheduleMPartI/RealEstateResidential/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 | 226 | 454 | 542 | 632 | ||||||||||||
| x2 | 681 | 723 | 722 | 656 | 730 | 592 | 569 | 589 | 639 | 627 | 577 | 414 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
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 | 9,373 | 12 | 76 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 1,924 | 33.8% |
APPRAISAL | 1,335 | 23.4% |
FAIR MARKET VALUE | 932 | 16.4% |
Appraisal | 441 | 7.7% |
APPRAISED VALUE | 330 | 5.8% |