433 lines
21 KiB
YAML
433 lines
21 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/is_or_was_published_at
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- ./PublicationEvent
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- ./TimeSpan
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- ../slots/is_or_was_based_on
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- ./Audit
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- ./Auditor
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- ./AuditOpinion
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- ../slots/draws_or_drew_opinion
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- ../slots/specifies_or_specified
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- ./NetAsset
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- ../slots/documents_or_documented
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- ../slots/has_or_had_identifier
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- ./Identifier
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- ../slots/has_or_had_type
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- ./RecordSetType
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- ./RecordSetTypes
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- ../slots/has_or_had_status
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- ./RecordStatus
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- ./AuditStatus
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- ./AuditStatusType
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- ./AuditStatusTypes
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- ../slots/financial_document_format
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- ../slots/has_or_had_url
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- ./URL
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- ../slots/has_or_had_expenses
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- ./Expenses
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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 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):\
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\ 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\n4. **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\u250C\u2500\u2500\u2500\u2500\u2500\
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\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2510\n\u2502 CustodianAdministration (ACTIVE) \u2502\n\u2502 - Current year's financial working papers \u2502\n\u2502 - Draft financial statements \u2502\n\u2502 - Audit workpapers (during audit) \u2502\n\u2514\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\
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\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2518\n \u2193\n (Financial statements finalized,\n audit completed, retention begins)\n \u2193\n\u250C\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2510\n\u2502 CustodianArchive (INACTIVE) \u2502\n\u2502 - Prior year financial statements (7-year retention typical) \u2502\n\u2502 - Audit reports and correspondence \
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\ \u2502\n\u2502 - Form 990s (permanent retention) \u2502\n\u2514\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2518\n \u2193\n\u250C\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2510\
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\n\u2502 CustodianCollection (HERITAGE) \u2502\n\u2502 - Historical financial records (if significant) \u2502\n\u2502 - Founding-era financial documents \u2502\n\u2502 - Records of major donors/gifts \u2502\n\u2514\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2518\n```\n\n**RELATIONSHIP TO BUDGET**:\n\n- **documents_budget**: Links FinancialStatement \u2192 Budget\n - FinancialStatement TESTIFIES to Budget performance\n - Budget variance analysis compares actuals to plan\n\n- **Budget.documented_by**:\
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\ Inverse relationship (Budget \u2192 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"
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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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- has_or_had_expense
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- states_or_stated
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- has_or_had_revenue
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- temporal_extent
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- is_or_was_derived_from
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- is_or_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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statement_name:
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range: string
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required: true
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statement_description:
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range: string
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required: false
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statement_type:
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range: FinancialStatementTypeEnum
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required: true
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reporting_period_start:
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range: date
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required: true
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reporting_period_end:
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range: date
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required: true
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is_or_was_published_at:
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required: false
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range: PublicationEvent
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inlined: true
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description: Publication event with temporal extent for statement publication date. MIGRATED from publication_date per Rule 53/56 (2026-01-18).
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examples:
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- value:
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temporal_extent:
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begin_of_the_begin: '2024-04-15T00:00:00Z'
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end_of_the_begin: '2024-04-15T00:00:00Z'
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begin_of_the_end: '2024-04-15T00:00:00Z'
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end_of_the_end: '2024-04-15T00:00:00Z'
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description: Published April 15, 2024
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statement_currency:
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range: string
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required: true
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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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has_or_had_revenue:
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range: Revenue
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multivalued: true
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inlined: true
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inlined_as_list: true
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required: false
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description: 'Structured revenue data with amount, currency, and time period. Replaces simple decimal total_revenue field with rich Revenue class. Rule 53: Branch 1 = Currency, Branch 2 = TimeInterval.'
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examples:
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- value:
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- has_or_had_label: Total Revenue FY2023
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has_or_had_quantity:
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quantity_value: 78500000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_currency:
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currency_code: EUR
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has_or_had_label: Euro
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currency_symbol: "\u20AC"
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has_or_had_time_interval:
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duration_value: P1Y
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duration_description: fiscal year 2023
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revenue_category: TOTAL
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description: Total revenue for Dutch museum annual report
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has_or_had_expense:
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range: decimal
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required: false
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specifies_or_specified:
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description: 'MIGRATED from change_in_net_asset per Rule 53/56 (2026-01-24).
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Net asset change specification (surplus/deficit).
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= total_revenue - total_expenses
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'
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range: NetAsset
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required: false
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inlined: true
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multivalued: true
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has_or_had_asset:
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range: decimal
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required: false
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has_or_had_liability:
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range: decimal
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required: false
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has_or_had_net_asset:
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range: decimal
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required: false
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has_or_had_expenses:
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- value:
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- has_or_had_type: PROGRAM
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amount: 62000000.0
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currency: EUR
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description: Program service expenses including exhibitions, conservation, education
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- has_or_had_type: ADMINISTRATIVE
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amount: 10000000.0
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currency: EUR
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description: Management and general expenses
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- has_or_had_type: FUNDRAISING
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amount: 3200000.0
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currency: EUR
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description: Fundraising and donor relations expenses
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description: Functional expense breakdown for Dutch museum
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has_auditor_name:
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range: string
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required: false
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has_audit_opinion:
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range: string
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required: false
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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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range: date
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required: false
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financial_document_url:
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range: uri
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required: false
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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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range: string
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required: false
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has_or_had_type:
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description: 'Type of financial filing (e.g. Annual Report, Form 990).
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MIGRATED from filing_type per Rule 53.
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Uses RecordSetType class hierarchy but could also be a simple string for now if no specific taxonomy exists.
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Given usage "IRS Form 990", it''s a specific document type.
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Let''s use string range for now but renamed slot to has_or_had_type as generic pattern.
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'
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range: string
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required: false
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examples:
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- value: IRS Form 990
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description: US tax filing
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- value: Annual Report
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description: General annual report
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has_or_had_identifier:
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description: 'Identifier for the financial filing (e.g. tax ID, filing number).
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MIGRATED from filing_id per Rule 53.
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Uses Identifier class.
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'
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range: Identifier
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required: false
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multivalued: true
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inlined: true
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examples:
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- value:
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identifier_value: 13-1624102
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identifier_scheme: IRS_EIN
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description: IRS Employer Identification Number (filing ID)
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has_or_had_status:
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description: 'Status of the financial statement (e.g. Audit status, Lifecycle stage).
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MIGRATED from has_or_had_audit_status and financial_archival_stage.
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Supports multiple statuses (e.g. Audited + Active).
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Rule 59: Use range: Any with any_of for union types.'
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multivalued: true
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range: Any
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any_of:
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- range: AuditStatus
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- range: RecordStatus
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- range: string
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examples:
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- value:
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has_or_had_type: AuditedStatus
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has_or_had_label: Audited
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description: Audit status
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- value: ACTIVE
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description: Lifecycle status (string compatibility)
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has_or_had_format:
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description: 'Format of the financial document (PDF, XBRL, etc.).
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MIGRATED from financial_document_format per Rule 53.
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Uses DocumentFormat class but supports simple string for backward compatibility.
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'
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range: string
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required: false
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examples:
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- value: PDF
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description: Portable Document Format
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- value: XBRL
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description: eXtensible Business Reporting Language
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documents_or_documented:
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range: Budget
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multivalued: true
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required: false
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description: 'Links this financial statement to the Budget(s) it documents/reports on.
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MIGRATED from documents_budget (2026-01-26).
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'
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examples:
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- value: https://nde.nl/ontology/hc/budget/rm/fy2023
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description: Statement documents FY2023 budget
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managing_unit:
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range: OrganizationalStructure
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required: false
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refers_to_custodian:
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range: Custodian
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required: true
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is_or_was_derived_from:
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range: CustodianObservation
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multivalued: true
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required: false
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is_or_was_generated_by:
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range: ReconstructionActivity
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required: false
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temporal_extent:
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description: 'Validity period using CIDOC-CRM TimeSpan.
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MIGRATED from valid_from + valid_to per slot_fixes.yaml (Rule 53).
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'
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range: TimeSpan
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inlined: true
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required: false
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comments:
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- Represents ACTUAL financial performance (not planned budget)
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- Documents/testifies to Budget via rico:documents relationship
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- 'Nonprofit-specific: functional expense classification (program/admin/fundraising)'
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- "Integrates with three-tier records lifecycle (Administration \u2192 Archive \u2192 Collection)"
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- Schema.org schema:Report as primary ontology class
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- Key source for institutional sustainability assessment
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see_also:
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- https://schema.org/Report
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- https://nde.nl/ontology/hc/class/Budget
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- https://nde.nl/ontology/hc/class/CustodianAdministration
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- https://nde.nl/ontology/hc/class/CustodianArchive
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examples:
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- value:
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id: https://nde.nl/ontology/hc/financial-statement/rm/annual-report/2023
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statement_name: Rijksmuseum Annual Report 2023
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statement_description: Comprehensive annual report including financial statements, exhibition highlights, visitor statistics, and conservation activities.
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statement_type: ANNUAL_REPORT
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reporting_period_start: '2023-01-01'
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reporting_period_end: '2023-12-31'
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is_or_was_published_at:
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temporal_extent:
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begin_of_the_begin: '2024-04-15T00:00:00Z'
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end_of_the_begin: '2024-04-15T00:00:00Z'
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begin_of_the_end: '2024-04-15T00:00:00Z'
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end_of_the_end: '2024-04-15T00:00:00Z'
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statement_currency: EUR
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has_or_had_revenue:
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- has_or_had_label: Total Revenue FY2023
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has_or_had_quantity:
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quantity_value: 78500000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_currency:
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currency_code: EUR
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has_or_had_label: Euro
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currency_symbol: "\u20AC"
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has_or_had_time_interval:
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duration_value: P1Y
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duration_description: fiscal year 2023
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revenue_category: TOTAL
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total_expenses: 75200000.0
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specifies_or_specified:
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- has_or_had_net_asset: 3300000.0
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currency: EUR
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fiscal_year: 2023
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total_assets: 125000000.0
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total_liabilities: 15000000.0
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total_net_assets: 110000000.0
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has_or_had_expenses:
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- expense_type: PROGRAM
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amount: 62000000.0
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currency: EUR
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description: Program service expenses including exhibitions, conservation, education
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- expense_type: ADMINISTRATIVE
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amount: 10000000.0
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currency: EUR
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description: Management and general expenses
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- expense_type: FUNDRAISING
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amount: 3200000.0
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currency: EUR
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description: Fundraising and donor relations expenses
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auditor_name: KPMG Accountants N.V.
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audit_opinion: UNQUALIFIED
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audit_date: '2024-03-20'
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has_or_had_url: https://www.rijksmuseum.nl/en/about-us/annual-report-2023
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has_or_had_format: PDF
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has_or_had_status:
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- has_or_had_type: AuditedStatus
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has_or_had_label: Audited
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- ACTIVE
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documents_or_documented:
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- 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'
|
|
is_or_was_published_at:
|
|
temporal_extent:
|
|
begin_of_the_begin: '2024-02-15T00:00:00Z'
|
|
end_of_the_begin: '2024-02-15T00:00:00Z'
|
|
begin_of_the_end: '2024-02-15T00:00:00Z'
|
|
end_of_the_end: '2024-02-15T00:00:00Z'
|
|
statement_currency: USD
|
|
has_or_had_revenue:
|
|
- has_or_had_label: Form 990 Total Revenue FY2022
|
|
has_or_had_quantity:
|
|
quantity_value: 439000000.0
|
|
quantity_type: BUDGET_AMOUNT
|
|
has_or_had_currency:
|
|
currency_code: USD
|
|
has_or_had_label: US Dollar
|
|
currency_symbol: $
|
|
has_or_had_time_interval:
|
|
duration_value: P1Y
|
|
duration_description: fiscal year July 2022 - June 2023
|
|
revenue_category: TOTAL
|
|
total_expenses: 412000000.0
|
|
specifies_or_specified:
|
|
- has_or_had_net_asset: 27000000.0
|
|
currency: USD
|
|
fiscal_year: 2022
|
|
total_assets: 5200000000.0
|
|
total_liabilities: 520000000.0
|
|
total_net_assets: 4680000000.0
|
|
financial_document_url: https://projects.propublica.org/nonprofits/organizations/131624102
|
|
has_or_had_type: IRS Form 990
|
|
has_or_had_identifier:
|
|
- identifier_value: 13-1624102
|
|
identifier_scheme: IRS_EIN
|
|
has_or_had_status:
|
|
- has_or_had_type: AuditedStatus
|
|
has_or_had_label: Audited
|
|
- INACTIVE
|
|
documents_or_documented:
|
|
- 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
|
|
annotations:
|
|
specificity_score: 0.1
|
|
specificity_rationale: Generic utility class/slot created during migration
|
|
custodian_types: "['*']"
|
|
custodian_types_rationale: Universal utility concept
|