Variable pages · IRS 990 Master Concordance
SN_02_DOA_ASSET_DIST_FMV_METHOD
Method of determining FMV for asset(s) distributed or transaction expenses
- Description
- Method of determining FMV for asset(s) distributed or 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-D- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
15k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 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 26.8% of 12,683 filings, max 167/filing, TY2013-2024; repeat_root: ''=73% ; IRS990ScheduleN/DispositionOfAssetsDetail=27%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/DispositionTable/MethodOfFMVDetermination | 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 26.4% of 2,249 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/MethodOfFMVDetermination | SZ | 2009–2012 | 2,249 | 0.266% | 26.4% |
| x2 | IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | SZ | 2013–2024 | 12,683 | 0.192% | 26.8% |
| x3 | IRS990ScheduleN/Form990ScheduleNPartII/DispositionTable/MethodOfFMVDetermination | 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 | 214 | 614 | 694 | 727 | ||||||||||||
| x2 | 893 | 962 | 971 | 1.1k | 1.1k | 1.2k | 979 | 1.2k | 1.1k | 1.2k | 1.2k | 874 | ||||
| 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 | Average length | Longest |
|---|---|---|---|
| 990 | 11,779 | 15 | 842 |
| 990-EZ | 3,153 | 14 | 977 |
Most common values
| Value | Filings | Share |
|---|---|---|
BOOK VALUE | 1,588 | 24.0% |
CASH | 1,030 | 15.6% |
FMV | 1,000 | 15.1% |
COST | 715 | 10.8% |
APPRAISAL | 554 | 8.4% |