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glam/schemas/20251121/linkml/modules/classes/FinancialStatement.yaml
kempersc 0d5d48568d refactor(schema): centralize slot definitions per Rule 38 
- Remove slot_uri, description, mappings from slot_usage sections
- Move these properties to centralized slot files in modules/slots/
- Keep only class-specific overrides in slot_usage (required, inlined, examples)
- Update 1,499 centralized slot files with enriched definitions
- Clean 188 class files

Violations fixed:
- slot_uri in slot_usage: 1,676 → 0
- description in slot_usage: 2,287 → 0 (moved to centralized)

Schema still validates: 816 classes, 2028 slots, 127 enums
2026-01-11 23:27:17 +01:00

351 lines
15 KiB
YAML
Raw Blame History

id: https://nde.nl/ontology/hc/class/FinancialStatement
name: financial_statement_class
title: FinancialStatement Class
imports:
- linkml:types
- ./Custodian
- ./CustodianObservation
- ./ReconstructionActivity
- ./TimeSpan
- ./OrganizationalStructure
- ./Budget
- ./CustodianArchive
- ./CustodianAdministration
- ./CustodianCollection
- ../enums/FinancialStatementTypeEnum
- ./ReconstructedEntity
- ../slots/publication_date
- ../slots/administrative_expenses
- ../slots/has_audit_date
- ../slots/has_audit_opinion
- ../slots/has_or_had_audit_status
- ../slots/has_auditor_name
- ../slots/change_in_net_asset
- ../slots/documents_budget
- ../slots/filing_id
- ../slots/filing_type
- ../slots/financial_archival_stage
- ../slots/financial_document_format
- ../slots/financial_document_url
- ../slots/fundraising_expense
- ../slots/id
- ../slots/innovation_expense
- ../slots/managing_unit
- ../slots/program_expense
- ../slots/refers_to_custodian
- ../slots/reporting_period_end
- ../slots/reporting_period_start
- ../slots/specificity_annotation
- ../slots/statement_currency
- ../slots/statement_description
- ../slots/statement_name
- ../slots/statement_type
- ../slots/template_specificity
- ../slots/total_asset
- ../slots/total_expense
- ../slots/total_liability
- ../slots/total_net_asset
- ../slots/total_revenue
- ../slots/valid_from
- ../slots/valid_to
- ../slots/was_derived_from
- ../slots/was_generated_by
- ./SpecificityAnnotation
- ./TemplateSpecificityScores
- ../slots/has_or_had_administrative_expense
prefixes:
linkml: https://w3id.org/linkml/
hc: https://nde.nl/ontology/hc/
crm: http://www.cidoc-crm.org/cidoc-crm/
dcterms: http://purl.org/dc/terms/
rico: https://www.ica.org/standards/RiC/ontology#
prov: http://www.w3.org/ns/prov#
time: http://www.w3.org/2006/time#
org: http://www.w3.org/ns/org#
schema: http://schema.org/
frapo: http://purl.org/cerif/frapo/
frbr: http://purl.org/vocab/frbr/core#
classes:
FinancialStatement:
is_a: ReconstructedEntity
class_uri: schema:Report
description: "Represents a financial report that DOCUMENTS and TESTIFIES to the financial\nperformance of a heritage custodian\
\ against a Budget.\n\n**CRITICAL DISTINCTION - STATEMENT vs. BUDGET**:\n\n| FinancialStatement | Budget |\n|-------------------|--------|\n\
| **ACTUALS** - what happened | **PLAN** - intended allocations |\n| Backward-looking (historical) | Forward-looking\
\ (prospective) |\n| Audited/reviewed by third party | Approved by governance |\n| Final and unalterable | May be revised\
\ during period |\n| External reporting document | Internal planning document |\n| Legal/compliance requirement | Management\
\ tool |\n\n**FINANCIAL STATEMENT TYPES**:\n\nHeritage custodians (predominantly nonprofits) produce specialized financial\
\ statements:\n\n1. **ANNUAL_REPORT**: Comprehensive year-end report combining narrative and financials\n - Required\
\ for many nonprofits (ANBI in NL, 990 in US)\n - Includes mission activities, impact metrics, governance\n\n2. **FORM_990**\
\ (US nonprofits): IRS tax filing for 501(c)(3) organizations\n - Publicly available via ProPublica, GuideStar\n \
\ - Details revenue, expenses, officer compensation\n\n3. **STATEMENT_OF_FINANCIAL_POSITION** (Balance Sheet):\n \
\ - Assets, liabilities, net assets at a point in time\n - Nonprofit version uses \"net assets\" not \"equity\"\n\n\
4. **STATEMENT_OF_ACTIVITIES** (Income Statement):\n - Revenue and expenses for a period\n - Shows change in net\
\ assets\n\n5. **STATEMENT_OF_CASH_FLOWS**:\n - Cash inflows and outflows\n - Operating, investing, financing activities\n\
\n6. **STATEMENT_OF_FUNCTIONAL_EXPENSES**:\n - Nonprofit-specific: Program vs. administrative vs. fundraising\n \
\ - Required for Form 990, optional for GAAP\n\n7. **QUARTERLY_REPORT**: Interim financial statements\n\n8. **AUDIT_REPORT**:\
\ Independent auditor's opinion\n\n**THREE-TIER RECORDS LIFECYCLE INTEGRATION**:\n\nFinancialStatement documents move\
\ through the records lifecycle:\n\n```\n┌─────────────────────────────────────────────────────────────────────┐\n│\
\ CustodianAdministration (ACTIVE) │\n│ - Current year's financial working papers\
\ │\n│ - Draft financial statements │\n│ - Audit workpapers\
\ (during audit) │\n└─────────────────────────────────────────────────────────────────────┘\n\
\ ↓\n (Financial statements finalized,\n audit\
\ completed, retention begins)\n ↓\n┌─────────────────────────────────────────────────────────────────────┐\n\
│ CustodianArchive (INACTIVE) │\n│ - Prior year financial statements (7-year\
\ retention typical) │\n│ - Audit reports and correspondence │\n│ - Form 990s\
\ (permanent retention) │\n└─────────────────────────────────────────────────────────────────────┘\n\
\ ↓\n┌─────────────────────────────────────────────────────────────────────┐\n│ CustodianCollection\
\ (HERITAGE) │\n│ - Historical financial records (if significant) \
\ │\n│ - Founding-era financial documents │\n│ - Records of major donors/gifts\
\ │\n└─────────────────────────────────────────────────────────────────────┘\n```\n\
\n**RELATIONSHIP TO BUDGET**:\n\n- **documents_budget**: Links FinancialStatement → Budget\n - FinancialStatement TESTIFIES\
\ to Budget performance\n - Budget variance analysis compares actuals to plan\n\n- **Budget.documented_by**: Inverse\
\ relationship (Budget → FinancialStatement)\n\n- **Schema.org**: schema:Report for report documents\n- **RiC-O**: rico:RecordResource\
\ for archival records\n- **PROV-O**: prov:Entity with generation provenance\n- **FRAPO**: frapo:Funding for monetary\
\ values\n- **FRBR**: frbr:Work for expression/manifestation of report\n"
exact_mappings:
- schema:Report
close_mappings:
- rico:RecordResource
- crm:E31_Document
- frbr:Work
related_mappings:
- schema:MonetaryAmount
- frapo:hasFunding
- prov:Entity
slots:
- administrative_expenses
- audit_date
- audit_opinion
- audit_status
- auditor_name
- change_in_net_asset
- documents_budget
- filing_id
- filing_type
- financial_archival_stage
- financial_document_format
- financial_document_url
- fundraising_expense
- id
- innovation_expense
- managing_unit
- program_expense
- publication_date
- refers_to_custodian
- reporting_period_end
- reporting_period_start
- specificity_annotation
- statement_currency
- statement_description
- statement_name
- statement_type
- template_specificity
- total_asset
- total_expense
- total_liability
- total_net_asset
- total_revenue
- valid_from
- valid_to
- was_derived_from
- was_generated_by
slot_usage:
id:
identifier: true
required: true
statement_name:
range: string
required: true
statement_description:
range: string
required: false
statement_type:
range: FinancialStatementTypeEnum
required: true
reporting_period_start:
range: date
required: true
reporting_period_end:
range: date
required: true
publication_date:
range: date
required: false
statement_currency:
range: string
required: true
examples:
- value: EUR
- value: USD
- value: GBP
total_revenue:
range: decimal
required: false
total_expense:
range: decimal
required: false
change_in_net_asset:
range: decimal
required: false
total_asset:
range: decimal
required: false
total_liability:
range: decimal
required: false
total_net_asset:
range: decimal
required: false
program_expense:
range: decimal
required: false
has_or_had_administrative_expense:
range: decimal
required: false
fundraising_expense:
range: decimal
required: false
innovation_expense:
range: decimal
required: false
has_or_had_audit_status:
range: string
required: false
examples:
- value: AUDITED
description: Full independent audit completed
has_auditor_name:
range: string
required: false
has_audit_opinion:
range: string
required: false
examples:
- value: UNQUALIFIED
description: Clean audit opinion
has_audit_date:
range: date
required: false
financial_document_url:
range: uri
required: false
examples:
- value: https://www.rijksmuseum.nl/en/about-us/annual-report
description: Museum annual report page
financial_document_format:
range: string
required: false
filing_type:
range: string
required: false
filing_id:
range: string
required: false
financial_archival_stage:
range: string
required: false
examples:
- value: ACTIVE
description: Current year statement in active use
- value: INACTIVE
description: Prior year in retention period
documents_budget:
range: Budget
multivalued: true
required: false
examples:
- value: https://nde.nl/ontology/hc/budget/rm/fy2023
description: Statement documents FY2023 budget
managing_unit:
range: OrganizationalStructure
required: false
refers_to_custodian:
range: Custodian
required: true
was_derived_from:
range: CustodianObservation
multivalued: true
required: false
was_generated_by:
range: ReconstructionActivity
required: false
valid_from:
range: date
required: false
valid_to:
range: date
required: false
specificity_annotation:
range: SpecificityAnnotation
inlined: true
template_specificity:
range: TemplateSpecificityScores
inlined: true
comments:
- Represents ACTUAL financial performance (not planned budget)
- Documents/testifies to Budget via rico:documents relationship
- 'Nonprofit-specific: functional expense classification (program/admin/fundraising)'
- Integrates with three-tier records lifecycle (Administration → Archive → Collection)
- Schema.org schema:Report as primary ontology class
- Key source for institutional sustainability assessment
see_also:
- https://schema.org/Report
- https://nde.nl/ontology/hc/class/Budget
- https://nde.nl/ontology/hc/class/CustodianAdministration
- https://nde.nl/ontology/hc/class/CustodianArchive
examples:
- value:
id: https://nde.nl/ontology/hc/financial-statement/rm/annual-report/2023
statement_name: Rijksmuseum Annual Report 2023
statement_description: Comprehensive annual report including financial statements, exhibition highlights, visitor
statistics, and conservation activities.
statement_type: ANNUAL_REPORT
reporting_period_start: '2023-01-01'
reporting_period_end: '2023-12-31'
publication_date: '2024-04-15'
statement_currency: EUR
total_revenue: 78500000.0
total_expenses: 75200000.0
change_in_net_assets: 3300000.0
total_assets: 125000000.0
total_liabilities: 15000000.0
total_net_assets: 110000000.0
program_expenses: 62000000.0
administrative_expenses: 10000000.0
fundraising_expenses: 3200000.0
audit_status: AUDITED
auditor_name: KPMG Accountants N.V.
audit_opinion: UNQUALIFIED
audit_date: '2024-03-20'
financial_document_url: https://www.rijksmuseum.nl/en/about-us/annual-report-2023
financial_document_format: PDF
financial_archival_stage: ACTIVE
documents_budget:
- https://nde.nl/ontology/hc/budget/rm/fy2023
refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-ams-m-rm-q190804
description: Major museum annual report with full audit
- value:
id: https://nde.nl/ontology/hc/financial-statement/met/form-990/2022
statement_name: Metropolitan Museum of Art Form 990 FY2022
statement_description: IRS Form 990 filing for fiscal year 2022.
statement_type: FORM_990
reporting_period_start: '2022-07-01'
reporting_period_end: '2023-06-30'
publication_date: '2024-02-15'
statement_currency: USD
total_revenue: 439000000.0
total_expenses: 412000000.0
change_in_net_assets: 27000000.0
total_assets: 5200000000.0
total_liabilities: 520000000.0
total_net_assets: 4680000000.0
audit_status: AUDITED
financial_document_url: https://projects.propublica.org/nonprofits/organizations/131624102
filing_type: IRS Form 990
filing_id: 13-1624102
financial_archival_stage: INACTIVE
documents_budget:
- https://nde.nl/ontology/hc/budget/met/fy2022
refers_to_custodian: https://nde.nl/ontology/hc/us-ny-nyc-m-met
description: US nonprofit Form 990 filing
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