Variable pages · IRS 990 Master Concordance

SM_01_SEC_MISC_METHOD_REV

Securities - miscellaneous - 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-12-COL-D
Type
text
Scope
PC – 990 only
Database
F990
Forms
SZ
2 / 3
xpaths observed / mapped
2.4k
filings with a value
2009–2024
tax years observed
0
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are text, not numbers0% of values are numeric
✓ passNo sign of truncationlongest values do not sit at a common field limit

No flags.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleM/SecuritiesMiscellaneous/MethodOfDeterminingRevenuesSZ2009–20124470.0762%
x2IRS990ScheduleM/SecuritiesMiscellaneousGrp/MethodOfDeterminingRevenuesTxtSZ2013–20241,9240.0472%
x3IRS990ScheduleM/Form990ScheduleMPartI/SecuritiesMiscellaneous/MethodOfDeterminingRevenuesSZnot observed0

% 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
x166118126137
x2148144140140175152146164214184186131
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

ReturnFilingsAverage lengthLongest
9902,3711198

Most common values

ValueFilingsShare
FMV75447.9%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2UNIVERSITY OF ST FRANCISFMVXML
2012990x1YOUTHBRIDGE COMMUNITY FOUNDATIONFAIR MARKET VALUEXML