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- Remove inline slot definitions from 144 class files - Create 7 new centralized slot files in modules/slots/: - custodian_type_broader.yaml - custodian_type_narrower.yaml - custodian_type_related.yaml - definition.yaml - finding_aid_access_restriction.yaml - finding_aid_description.yaml - finding_aid_temporal_coverage.yaml - Add centralize_inline_slots.py automation script - Update manifest with new timestamp Rule 48: Class files must NOT define inline slots - all slots must be imported from modules/slots/ directory. Note: Pre-existing IdentifierFormat duplicate class definition (in Standard.yaml and IdentifierFormat.yaml) not addressed in this commit - requires separate schema refactor.
741 lines
23 KiB
YAML
741 lines
23 KiB
YAML
id: https://nde.nl/ontology/hc/class/FinancialStatement
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name: financial_statement_class
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title: FinancialStatement Class
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imports:
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- linkml:types
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- ./Custodian
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- ./CustodianObservation
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- ./ReconstructionActivity
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- ./TimeSpan
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- ./OrganizationalStructure
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- ./Budget
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- ./CustodianArchive
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- ./CustodianAdministration
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- ./CustodianCollection
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- ../enums/FinancialStatementTypeEnum
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- ./ReconstructedEntity
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- ../slots/publication_date
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- ../slots/administrative_expenses
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- ../slots/has_audit_date
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- ../slots/has_audit_opinion
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- ../slots/has_or_had_audit_status
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- ../slots/has_auditor_name
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- ../slots/change_in_net_asset
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- ../slots/documents_budget
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- ../slots/filing_id
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- ../slots/filing_type
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- ../slots/financial_archival_stage
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- ../slots/financial_document_format
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- ../slots/financial_document_url
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- ../slots/fundraising_expense
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- ../slots/id
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- ../slots/innovation_expense
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- ../slots/managing_unit
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- ../slots/program_expense
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- ../slots/refers_to_custodian
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- ../slots/reporting_period_end
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- ../slots/reporting_period_start
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- ../slots/specificity_annotation
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- ../slots/statement_currency
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- ../slots/statement_description
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- ../slots/statement_name
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- ../slots/statement_type
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- ../slots/template_specificity
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- ../slots/total_asset
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- ../slots/total_expense
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- ../slots/total_liability
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- ../slots/total_net_asset
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- ../slots/total_revenue
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- ../slots/valid_from
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- ../slots/valid_to
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- ../slots/was_derived_from
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- ../slots/was_generated_by
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- ./SpecificityAnnotation
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- ./TemplateSpecificityScores
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- ../slots/has_or_had_administrative_expense
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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crm: http://www.cidoc-crm.org/cidoc-crm/
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dcterms: http://purl.org/dc/terms/
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rico: https://www.ica.org/standards/RiC/ontology#
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prov: http://www.w3.org/ns/prov#
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time: http://www.w3.org/2006/time#
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org: http://www.w3.org/ns/org#
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schema: http://schema.org/
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frapo: http://purl.org/cerif/frapo/
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frbr: http://purl.org/vocab/frbr/core#
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classes:
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FinancialStatement:
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is_a: ReconstructedEntity
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class_uri: schema:Report
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description: "Represents a financial report that DOCUMENTS and TESTIFIES to the financial\nperformance of a heritage custodian\
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\ against a Budget.\n\n**CRITICAL DISTINCTION - STATEMENT vs. BUDGET**:\n\n| FinancialStatement | Budget |\n|-------------------|--------|\n\
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| **ACTUALS** - what happened | **PLAN** - intended allocations |\n| Backward-looking (historical) | Forward-looking\
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\ (prospective) |\n| Audited/reviewed by third party | Approved by governance |\n| Final and unalterable | May be revised\
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\ during period |\n| External reporting document | Internal planning document |\n| Legal/compliance requirement | Management\
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\ tool |\n\n**FINANCIAL STATEMENT TYPES**:\n\nHeritage custodians (predominantly nonprofits) produce specialized financial\
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\ statements:\n\n1. **ANNUAL_REPORT**: Comprehensive year-end report combining narrative and financials\n - Required\
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\ for many nonprofits (ANBI in NL, 990 in US)\n - Includes mission activities, impact metrics, governance\n\n2. **FORM_990**\
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\ (US nonprofits): IRS tax filing for 501(c)(3) organizations\n - Publicly available via ProPublica, GuideStar\n \
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\ - Details revenue, expenses, officer compensation\n\n3. **STATEMENT_OF_FINANCIAL_POSITION** (Balance Sheet):\n \
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\ - Assets, liabilities, net assets at a point in time\n - Nonprofit version uses \"net assets\" not \"equity\"\n\n\
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4. **STATEMENT_OF_ACTIVITIES** (Income Statement):\n - Revenue and expenses for a period\n - Shows change in net\
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\ assets\n\n5. **STATEMENT_OF_CASH_FLOWS**:\n - Cash inflows and outflows\n - Operating, investing, financing activities\n\
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\n6. **STATEMENT_OF_FUNCTIONAL_EXPENSES**:\n - Nonprofit-specific: Program vs. administrative vs. fundraising\n \
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\ - Required for Form 990, optional for GAAP\n\n7. **QUARTERLY_REPORT**: Interim financial statements\n\n8. **AUDIT_REPORT**:\
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\ Independent auditor's opinion\n\n**THREE-TIER RECORDS LIFECYCLE INTEGRATION**:\n\nFinancialStatement documents move\
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\ through the records lifecycle:\n\n```\n┌─────────────────────────────────────────────────────────────────────┐\n│\
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\ CustodianAdministration (ACTIVE) │\n│ - Current year's financial working papers\
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\ │\n│ - Draft financial statements │\n│ - Audit workpapers\
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\ (during audit) │\n└─────────────────────────────────────────────────────────────────────┘\n\
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\ ↓\n (Financial statements finalized,\n audit\
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\ completed, retention begins)\n ↓\n┌─────────────────────────────────────────────────────────────────────┐\n\
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│ CustodianArchive (INACTIVE) │\n│ - Prior year financial statements (7-year\
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\ retention typical) │\n│ - Audit reports and correspondence │\n│ - Form 990s\
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\ (permanent retention) │\n└─────────────────────────────────────────────────────────────────────┘\n\
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\ ↓\n┌─────────────────────────────────────────────────────────────────────┐\n│ CustodianCollection\
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\ (HERITAGE) │\n│ - Historical financial records (if significant) \
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\ │\n│ - Founding-era financial documents │\n│ - Records of major donors/gifts\
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\ │\n└─────────────────────────────────────────────────────────────────────┘\n```\n\
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\n**RELATIONSHIP TO BUDGET**:\n\n- **documents_budget**: Links FinancialStatement → Budget\n - FinancialStatement TESTIFIES\
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\ to Budget performance\n - Budget variance analysis compares actuals to plan\n\n- **Budget.documented_by**: Inverse\
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\ relationship (Budget → FinancialStatement)\n\n- **Schema.org**: schema:Report for report documents\n- **RiC-O**: rico:RecordResource\
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\ for archival records\n- **PROV-O**: prov:Entity with generation provenance\n- **FRAPO**: frapo:Funding for monetary\
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\ values\n- **FRBR**: frbr:Work for expression/manifestation of report\n"
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exact_mappings:
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- schema:Report
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close_mappings:
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- rico:RecordResource
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- crm:E31_Document
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- frbr:Work
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related_mappings:
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- schema:MonetaryAmount
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- frapo:hasFunding
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- prov:Entity
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slots:
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- administrative_expenses
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- audit_date
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- audit_opinion
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- audit_status
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- auditor_name
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- change_in_net_asset
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- documents_budget
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- filing_id
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- filing_type
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- financial_archival_stage
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- financial_document_format
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- financial_document_url
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- fundraising_expense
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- id
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- innovation_expense
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- managing_unit
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- program_expense
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- publication_date
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- refers_to_custodian
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- reporting_period_end
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- reporting_period_start
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- specificity_annotation
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- statement_currency
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- statement_description
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- statement_name
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- statement_type
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- template_specificity
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- total_asset
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- total_expense
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- total_liability
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- total_net_asset
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- total_revenue
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- valid_from
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- valid_to
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- was_derived_from
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- was_generated_by
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slot_usage:
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id:
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identifier: true
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required: true
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description: 'Unique identifier for this financial statement (URI).
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Format: https://nde.nl/ontology/hc/financial-statement/{custodian-id}/{type}/{year}
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'
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statement_name:
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slot_uri: dcterms:title
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range: string
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required: true
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description: 'Name/title for this financial statement.
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**Examples**:
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- "Rijksmuseum Annual Report 2023"
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- "Wallace Collection Form 990 FY2023"
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- "Noord-Hollands Archief Audited Financial Statements 2023"
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'
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statement_description:
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slot_uri: dcterms:description
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range: string
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required: false
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description: 'Narrative description of statement scope and key highlights.
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'
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statement_type:
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slot_uri: dcterms:type
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range: FinancialStatementTypeEnum
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required: true
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description: 'Type of financial statement.
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**See**: FinancialStatementTypeEnum for valid values.
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'
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reporting_period_start:
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slot_uri: time:hasBeginning
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range: date
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required: true
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description: 'Start date of reporting period covered.
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'
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reporting_period_end:
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slot_uri: time:hasEnd
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range: date
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required: true
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description: 'End date of reporting period covered.
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'
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publication_date:
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slot_uri: dcterms:issued
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range: date
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required: false
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description: 'Date when statement was published/issued.
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**Dublin Core**: dcterms:issued for publication date.
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'
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statement_currency:
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slot_uri: schema:currency
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range: string
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required: true
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description: 'Currency for all monetary amounts (ISO 4217).
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'
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examples:
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- value: EUR
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- value: USD
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- value: GBP
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total_revenue:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Total revenue/income for reporting period.
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Includes:
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- Contributions and grants
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- Program service revenue
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- Investment income
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- Other income
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'
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total_expense:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Total expenses for reporting period.
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'
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change_in_net_asset:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Change in net assets (surplus/deficit).
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= total_revenue - total_expenses
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**Nonprofit terminology**: "Change in net assets"
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(not "profit" or "net income")
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'
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total_asset:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Total assets at end of reporting period.
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**Statement of Financial Position** (Balance Sheet):
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Assets = Liabilities + Net Assets
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'
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total_liability:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Total liabilities at end of reporting period.
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'
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total_net_asset:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Total net assets at end of reporting period.
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**Nonprofit terminology**: "Net assets"
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(not "shareholders'' equity")
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Components:
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- Net assets without donor restrictions
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- Net assets with donor restrictions
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'
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program_expense:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Program/mission expenses (nonprofit-specific).
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**Statement of Functional Expenses**:
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Expenses directly supporting mission activities.
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For heritage custodians:
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- Collection care
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- Exhibitions
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- Public programs
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- Research
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- Education
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'
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has_or_had_administrative_expense:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Administrative/management expenses (nonprofit-specific).
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**Statement of Functional Expenses**:
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- Executive management
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- Finance/accounting
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- HR
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- Facilities (overhead)
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'
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fundraising_expense:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Fundraising expenses (nonprofit-specific).
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**Statement of Functional Expenses**:
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- Development staff
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- Events
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- Direct mail
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- Grant writing
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'
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innovation_expense:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Innovation expenses (actual spending on innovation projects).
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**Heritage-specific**: Actual expenditures on innovation projects
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that transform how the institution operates, preserves, or provides
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access to heritage.
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Includes:
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- Digital transformation initiatives
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- R&D and experimental programs
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- New technology adoption (AI, machine learning, etc.)
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- Process automation and improvement
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- Visitor experience innovation
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- Collection management system upgrades
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- Data infrastructure modernization
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**Comparison with Budget**:
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Compare FinancialStatement.innovation_expenses to Budget.innovation_budget
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to assess variance between planned and actual innovation spending.
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**Examples**:
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- Implementation of AI-powered cataloging
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- Development of virtual reality experiences
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- Deployment of automated conservation monitoring
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- Building linked open data infrastructure
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'
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has_or_had_audit_status:
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slot_uri: schema:eventStatus
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range: string
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required: false
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description: 'Audit status of this statement.
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**Values**:
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- UNAUDITED: Draft or management-prepared
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- REVIEWED: CPA review (limited assurance)
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- AUDITED: Full audit (reasonable assurance)
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- QUALIFIED: Audited with qualification
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'
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examples:
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- value: AUDITED
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description: Full independent audit completed
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has_auditor_name:
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slot_uri: prov:wasAttributedTo
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range: string
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required: false
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description: 'Name of auditing firm or CPA.
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**Examples**:
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- "KPMG Accountants N.V."
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- "Deloitte & Touche LLP"
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- "Local CPA Firm"
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'
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has_audit_opinion:
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slot_uri: dcterms:description
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range: string
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required: false
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description: 'Type of audit opinion issued.
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**Values**:
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- UNQUALIFIED: Clean opinion (best)
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- QUALIFIED: Exception noted
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- ADVERSE: Material misstatement
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- DISCLAIMER: Unable to form opinion
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'
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examples:
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- value: UNQUALIFIED
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description: Clean audit opinion
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has_audit_date:
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slot_uri: dcterms:date
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range: date
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required: false
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description: 'Date of auditor''s report.
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'
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financial_document_url:
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slot_uri: schema:url
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range: uri
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required: false
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description: 'URL where statement document can be accessed.
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**Sources**:
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- Institution website (annual reports)
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- ProPublica Nonprofit Explorer (Form 990)
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- GuideStar/Candid
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- Government transparency portals
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'
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examples:
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- value: https://www.rijksmuseum.nl/en/about-us/annual-report
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description: Museum annual report page
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financial_document_format:
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slot_uri: dcterms:format
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range: string
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required: false
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description: 'File format of document.
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**Values**: PDF, HTML, XBRL, etc.
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'
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filing_type:
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slot_uri: dcterms:type
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range: string
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required: false
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description: 'Type of regulatory filing (if applicable).
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**Examples**:
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- "IRS Form 990" (US nonprofits)
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- "ANBI Publicatieplicht" (Dutch charities)
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- "Charity Commission Annual Return" (UK)
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- "ATO Annual Information Statement" (Australia)
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'
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filing_id:
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slot_uri: dcterms:identifier
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range: string
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required: false
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description: 'Filing identifier or reference number.
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**Examples**:
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- EIN (US): "13-1624102"
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- RSIN (NL): "123456789"
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- Charity number (UK): "123456"
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'
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financial_archival_stage:
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slot_uri: rico:hasRecordState
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range: string
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required: false
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description: 'Current position in three-tier records lifecycle.
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**RiC-O**: rico:hasRecordState for record lifecycle.
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**Values**:
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- ACTIVE: In CustodianAdministration (current year)
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- INACTIVE: In CustodianArchive (prior years, retention)
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- HERITAGE: In CustodianCollection (historical significance)
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**Links to**:
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- If ACTIVE → CustodianAdministration instance
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- If INACTIVE → CustodianArchive instance
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- If HERITAGE → CustodianCollection instance
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'
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examples:
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- value: ACTIVE
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description: Current year statement in active use
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|
- value: INACTIVE
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description: Prior year in retention period
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|
documents_budget:
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slot_uri: rico:documents
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|
range: Budget
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|
multivalued: true
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|
required: false
|
|
description: 'Budget(s) that this statement documents/testifies to.
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|
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**RiC-O**: rico:documents links RecordResource to Activity/Thing documented.
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|
**Relationship Pattern**:
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|
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- FinancialStatement --rico:documents--> Budget
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|
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- Budget --rico:isDocumentedBy--> FinancialStatement (inverse)
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|
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|
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FinancialStatement TESTIFIES to Budget performance by
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|
|
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providing actual figures that can be compared to budget.
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**Budget Variance Analysis**:
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Compare Budget.operating_budget to FinancialStatement.total_expenses
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|
|
|
to calculate variance and assess budget accuracy.
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|
|
|
'
|
|
examples:
|
|
- value: https://nde.nl/ontology/hc/budget/rm/fy2023
|
|
description: Statement documents FY2023 budget
|
|
managing_unit:
|
|
slot_uri: org:unitOf
|
|
range: OrganizationalStructure
|
|
required: false
|
|
description: 'Organizational unit responsible for preparing this statement.
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|
|
|
|
|
Typically: Finance department, Controller''s office
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|
|
|
'
|
|
refers_to_custodian:
|
|
slot_uri: crm:P46i_forms_part_of
|
|
range: Custodian
|
|
required: true
|
|
description: 'Links this statement to the Custodian hub.
|
|
|
|
|
|
**CIDOC-CRM**: P46i_forms_part_of for part-whole.
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|
|
|
'
|
|
was_derived_from:
|
|
slot_uri: prov:wasDerivedFrom
|
|
range: CustodianObservation
|
|
multivalued: true
|
|
required: false
|
|
description: 'Observation(s) from which this statement was derived.
|
|
|
|
|
|
**PROV-O**: prov:wasDerivedFrom for provenance.
|
|
|
|
'
|
|
was_generated_by:
|
|
slot_uri: prov:wasGeneratedBy
|
|
range: ReconstructionActivity
|
|
required: false
|
|
description: 'Reconstruction activity that generated this record.
|
|
|
|
|
|
**PROV-O**: prov:wasGeneratedBy for generation.
|
|
|
|
'
|
|
valid_from:
|
|
slot_uri: time:hasBeginning
|
|
range: date
|
|
required: false
|
|
description: 'Start of validity (typically = reporting_period_start).
|
|
|
|
'
|
|
valid_to:
|
|
slot_uri: time:hasEnd
|
|
range: date
|
|
required: false
|
|
description: 'End of validity (typically = reporting_period_end).
|
|
|
|
'
|
|
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
|