Variable pages · IRS 990 Master Concordance
SR_05_TRANSAC_METHOD_DETERMIN
Method of determining amount involved
- Description
- Method of determining amount involved
- Table
SR-P05-T01-TRANSACTIONS-RLTD-ORGS(many)- Part
- Part V - Transactions With Related Organizations
- Location
SCHED-R-PART-05-LINE-02-COL-D- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
401k
filings with a value
2010–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination | SZ | 2010–2012 | 52,524 | 11.8% | 62.0% |
| x2 | IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | SZ | 2013–2024 | 348,548 | 8.15% | 58.7% |
% 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 | 13k | 19k | 21k | |||||||||||||
| x2 | 23k | 25k | 27k | 28k | 30k | 30k | 31k | 33k | 33k | 34k | 33k | 23k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 10 | 12 | 12 | 12 | 12 | 11 | 11 | 11 | 11 | 11 | 10 | 10 | 10 | 9 | 8 | |
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 | 401,072 | 11 | 998 |
Most common values
| Value | Filings | Share |
|---|---|---|
FMV | 71,203 | 32.0% |
CASH | 54,847 | 24.6% |
COST | 33,999 | 15.3% |
FAIR MARKET VALUE | 18,027 | 8.1% |
ACTUAL | 9,067 | 4.1% |
Cash | 8,832 | 4.0% |
CASH VALUE | 7,044 | 3.2% |
ACTUAL COST | 6,838 | 3.1% |
CASH PAID | 5,822 | 2.6% |
BOOK VALUE | 3,277 | 1.5% |
Cost | 3,206 | 1.4% |
cash | 468 | 0.2% |