Variable pages · IRS 990 Master Concordance
SN_02_DOA_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-P02-T01-DISPOSITION-OF-ASSETS(many)- Part
- Part II - Sale, Exchange, Disposition, or Other Transfer of More Than 25% of the Organization's Assets
- Location
SCHED-N-PART-02-LINE-01-COL-C- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
16k
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 | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.7x |
| ⓘ info | Sign convention | 2.1% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | many-to-one table, but 73% 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 27.0% of 13,689 filings, max 167/filing, TY2013-2024; repeat_root: ''=73% ; IRS990ScheduleN/DispositionOfAssetsDetail=27%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/DispositionTable/FMVOfAsset | many-to-one table, but 73% 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 26.7% of 2,429 filings, max 74/filing, TY2009-2012; repeat_root: ''=73% ; IRS990ScheduleN/DispositionTable=27%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/DispositionTable/FMVOfAsset | SZ | 2009–2012 | 2,429 | 0.286% | 26.7% |
| x2 | IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | SZ | 2013–2024 | 13,689 | 0.209% | 27.0% |
| x3 | IRS990ScheduleN/Form990ScheduleNPartII/DispositionTable/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 | 229 | 659 | 758 | 783 | ||||||||||||
| x2 | 938 | 1.0k | 1.0k | 1.2k | 1.2k | 1.2k | 1.1k | 1.3k | 1.2k | 1.3k | 1.3k | 953 | ||||
| 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 | 12,554 | 100.0% | 1.4% | 2.3% | 34,089 | 328,670 | 1,778,361 | 90,202,441 |
| 990-EZ | 3,564 | 100.0% | 1.9% | 1.6% | 4,603 | 19,093 | 86,514 | 1,428,239 |
Percentiles are the median over tax years of each year's percentile.