Variable pages · IRS 990 Master Concordance
SM_01_SEC_PUB_TRADE_METHOD_REV
Securities - publicly traded - 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-09-COL-D- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
117k
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 |
| ⓘ info | No sign of truncation | IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt: longest value is exactly 100 characters |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleM/SecuritiesPubliclyTraded/MethodOfDeterminingRevenues | SZ | 2009–2012 | 16,464 | 3.02% | |
| x2 | IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt | SZ | 2013–2024 | 100,349 | 2.53% | |
| x3 | IRS990ScheduleM/Form990ScheduleMPartI/SecuritiesPubliclyTraded/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 | 2.2k | 4.1k | 4.8k | 5.4k | ||||||||||||
| x2 | 6.1k | 7.1k | 7.3k | 7.6k | 8.8k | 8.5k | 8.8k | 9.6k | 10k | 9.4k | 9.7k | 7.0k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 7 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
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 | 116,813 | 12 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 36,703 | 50.3% |
FAIR MARKET VALUE | 19,668 | 27.0% |
MARKET VALUE | 4,417 | 6.1% |
Market value | 2,810 | 3.9% |
Fair Market Value | 2,116 | 2.9% |
FAIR VALUE | 1,611 | 2.2% |
NYSE | 1,555 | 2.1% |
SELLING PRICE | 1,549 | 2.1% |
AVG. SELLING PRICE | 764 | 1.0% |
Market Value | 475 | 0.7% |
Fair market value | 467 | 0.6% |
STOCK MARKET QUOTES | 180 | 0.2% |
PUBLICLY TRADED EXCHANGE | 172 | 0.2% |
fmv | 116 | 0.2% |
Selling Price | 68 | 0.1% |
fair market value | 59 | 0.1% |
Selling cost | 58 | 0.1% |
STOCK QUOTE | 56 | 0.1% |
FMV ON DATE OF GIFT | 35 | 0.0% |
COST/SELLING PRICE | 31 | 0.0% |
market value | 21 | 0.0% |