Variable pages · IRS 990 Master Concordance
SN_01_LTD_ASSET_DIST_FMV
Fair market value of asset(s) distributed or amount of transaction expenses
- Description
- Fair market value of asset(s) distributed or amount of transactional expenses
- Table
SN-P01-T01-LIQUIDATION-TERMINATION-DISSOLUTION(many)- Part
- Part I - Liquidation, Termination, or Dissolution
- Location
SCHED-N-PART-01-LINE-01-COL-C- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 4
xpaths observed / mapped
33k
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 1.5x (IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.6x |
| ⓘ info | Sign convention | 2.8% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | many-to-one table, but 68% 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 32.1% of 29,912 filings, max 181/filing, TY2013-2024; repeat_root: ''=68% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=32%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationTable/LiquidationDetail/FMVOfAsset | many-to-one table, but 63% 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 36.6% of 3,007 filings, max 58/filing, TY2009-2012; repeat_root: ''=63% ; IRS990ScheduleN/LiquidationTable/LiquidationDetail=37%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/LiquidationTable/LiquidationDetail/FMVOfAsset | SZ | 2009–2012 | 3,007 | 0.433% | 36.6% |
| x2 | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | SZ | 2013–2024 | 29,912 | 0.635% | 32.1% |
| x3 | IRS990ScheduleN/Form990ScheduleNPartI/LiquidationTable/FMVOfAsset | SZ | not observed | 0 | ||
| x4 | IRS990ScheduleN/LiquidationTable/FMVOfAsset | 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 | 165 | 701 | 956 | 1.2k | ||||||||||||
| x2 | 1.4k | 1.6k | 1.9k | 2.1k | 2.2k | 2.5k | 2.5k | 2.9k | 3.1k | 3.4k | 3.4k | 2.9k | ||||
| 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 |
| 990-EZ | 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 16,799 | 100.0% | 3.1% | 3.5% | 5,679 | 50,891 | 457,818 | 38,725,925 |
| 990-EZ | 16,120 | 100.0% | 5.1% | 1.9% | 1,000 | 5,000 | 25,926 | 1,222,534 |
Percentiles are the median over tax years of each year's percentile.