dfa667c90f
Summary: - Create 46 missing slot definition files with proper slot_uri values - Add slot imports to main schema (01_custodian_name_modular.yaml) - Fix YAML examples sections in 116+ class and slot files - Fix PersonObservation.yaml examples section (nested objects → string literals) Technical changes: - All slots now have explicit slot_uri mapping to base ontologies (RiC-O, Schema.org, SKOS) - Eliminates malformed URIs like 'custodian/:slot_name' in generated RDF - gen-owl now produces valid Turtle with 153,166 triples New slot files (46): - RiC-O slots: rico_note, rico_organizational_principle, rico_has_or_had_holder, etc. - Scope slots: scope_includes, scope_excludes, archive_scope - Organization slots: organization_type, governance_authority, area_served - Platform slots: platform_type_category, portal_type_category - Social media slots: social_media_platform_category, post_type_* - Type hierarchy slots: broader_type, narrower_types, custodian_type_broader - Wikidata slots: wikidata_equivalent, wikidata_mapping Generated output: - schemas/20251121/rdf/01_custodian_name_modular_20260107_134534_clean.owl.ttl (6.9MB) - Validated with rdflib: 153,166 triples, no malformed URIs
695 lines
24 KiB
YAML
695 lines
24 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/class_metadata_slots
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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: |
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Represents a financial report that DOCUMENTS and TESTIFIES to the financial
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performance of a heritage custodian against a Budget.
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**CRITICAL DISTINCTION - STATEMENT vs. BUDGET**:
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| FinancialStatement | Budget |
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|-------------------|--------|
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| **ACTUALS** - what happened | **PLAN** - intended allocations |
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| Backward-looking (historical) | Forward-looking (prospective) |
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| Audited/reviewed by third party | Approved by governance |
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| Final and unalterable | May be revised during period |
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| External reporting document | Internal planning document |
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| Legal/compliance requirement | Management tool |
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**FINANCIAL STATEMENT TYPES**:
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Heritage custodians (predominantly nonprofits) produce specialized financial statements:
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1. **ANNUAL_REPORT**: Comprehensive year-end report combining narrative and financials
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- Required for many nonprofits (ANBI in NL, 990 in US)
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- Includes mission activities, impact metrics, governance
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2. **FORM_990** (US nonprofits): IRS tax filing for 501(c)(3) organizations
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- Publicly available via ProPublica, GuideStar
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- Details revenue, expenses, officer compensation
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3. **STATEMENT_OF_FINANCIAL_POSITION** (Balance Sheet):
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- Assets, liabilities, net assets at a point in time
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- Nonprofit version uses "net assets" not "equity"
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4. **STATEMENT_OF_ACTIVITIES** (Income Statement):
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- Revenue and expenses for a period
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- Shows change in net assets
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5. **STATEMENT_OF_CASH_FLOWS**:
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- Cash inflows and outflows
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- Operating, investing, financing activities
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6. **STATEMENT_OF_FUNCTIONAL_EXPENSES**:
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- Nonprofit-specific: Program vs. administrative vs. fundraising
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- Required for Form 990, optional for GAAP
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7. **QUARTERLY_REPORT**: Interim financial statements
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8. **AUDIT_REPORT**: Independent auditor's opinion
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**THREE-TIER RECORDS LIFECYCLE INTEGRATION**:
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FinancialStatement documents move through the records lifecycle:
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```
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┌─────────────────────────────────────────────────────────────────────┐
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│ CustodianAdministration (ACTIVE) │
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│ - Current year's financial working papers │
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│ - Draft financial statements │
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│ - Audit workpapers (during audit) │
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└─────────────────────────────────────────────────────────────────────┘
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↓
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(Financial statements finalized,
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audit completed, retention begins)
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↓
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┌─────────────────────────────────────────────────────────────────────┐
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│ CustodianArchive (INACTIVE) │
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│ - Prior year financial statements (7-year retention typical) │
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│ - Audit reports and correspondence │
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│ - Form 990s (permanent retention) │
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└─────────────────────────────────────────────────────────────────────┘
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↓
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┌─────────────────────────────────────────────────────────────────────┐
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│ CustodianCollection (HERITAGE) │
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│ - Historical financial records (if significant) │
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│ - Founding-era financial documents │
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│ - Records of major donors/gifts │
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└─────────────────────────────────────────────────────────────────────┘
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```
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**RELATIONSHIP TO BUDGET**:
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- **documents_budget**: Links FinancialStatement → Budget
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- FinancialStatement TESTIFIES to Budget performance
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- Budget variance analysis compares actuals to plan
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- **Budget.documented_by**: Inverse relationship (Budget → FinancialStatement)
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- **Schema.org**: schema:Report for report documents
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- **RiC-O**: rico:RecordResource for archival records
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- **PROV-O**: prov:Entity with generation provenance
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- **FRAPO**: frapo:Funding for monetary values
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- **FRBR**: frbr:Work for expression/manifestation of report
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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_assets
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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_expenses
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- id
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- innovation_expenses
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- managing_unit
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- program_expenses
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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_assets
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- total_expenses
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- total_liabilities
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- total_net_assets
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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: |
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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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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: |
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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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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: |
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Narrative description of statement scope and key highlights.
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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: |
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Type of financial statement.
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**See**: FinancialStatementTypeEnum for valid values.
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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: |
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Start date of reporting period covered.
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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: |
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End date of reporting period covered.
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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: |
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Date when statement was published/issued.
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**Dublin Core**: dcterms:issued for publication date.
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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: |
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Currency for all monetary amounts (ISO 4217).
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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: |
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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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total_expenses:
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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: |
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Total expenses for reporting period.
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change_in_net_assets:
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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: |
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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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total_assets:
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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: |
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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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total_liabilities:
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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: |
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Total liabilities at end of reporting period.
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total_net_assets:
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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: |
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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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program_expenses:
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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: |
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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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administrative_expenses:
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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: |
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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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fundraising_expenses:
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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: |
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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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innovation_expenses:
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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: |
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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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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: |
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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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examples:
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- value: AUDITED
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description: Full independent audit completed
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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: |
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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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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: |
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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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examples:
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- value: UNQUALIFIED
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description: Clean audit opinion
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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: |
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Date of auditor's report.
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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: |
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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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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: |
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File format of document.
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**Values**: PDF, HTML, XBRL, etc.
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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: |
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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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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: |
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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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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: |
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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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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
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description: |
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Budget(s) that this statement documents/testifies to.
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**RiC-O**: rico:documents links RecordResource to Activity/Thing documented.
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**Relationship Pattern**:
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- FinancialStatement --rico:documents--> Budget
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- Budget --rico:isDocumentedBy--> FinancialStatement (inverse)
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FinancialStatement TESTIFIES to Budget performance by
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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:
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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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slot_uri: org:unitOf
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range: OrganizationalStructure
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required: false
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description: |
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Organizational unit responsible for preparing this statement.
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Typically: Finance department, Controller's office
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refers_to_custodian:
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slot_uri: crm:P46i_forms_part_of
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range: Custodian
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required: true
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description: |
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Links this statement to the Custodian hub.
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**CIDOC-CRM**: P46i_forms_part_of for part-whole.
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was_derived_from:
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slot_uri: prov:wasDerivedFrom
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range: CustodianObservation
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multivalued: true
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required: false
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description: |
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Observation(s) from which this statement was derived.
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**PROV-O**: prov:wasDerivedFrom for provenance.
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was_generated_by:
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slot_uri: prov:wasGeneratedBy
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range: ReconstructionActivity
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required: false
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description: |
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Reconstruction activity that generated this record.
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**PROV-O**: prov:wasGeneratedBy for generation.
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valid_from:
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slot_uri: time:hasBeginning
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range: date
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required: false
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description: |
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Start of validity (typically = reporting_period_start).
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valid_to:
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slot_uri: time:hasEnd
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range: date
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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
|
|
slots:
|
|
statement_name:
|
|
description: Name/title for financial statement
|
|
range: string
|
|
statement_description:
|
|
description: Narrative description of statement
|
|
range: string
|
|
statement_type:
|
|
description: Type of financial statement
|
|
range: FinancialStatementTypeEnum
|
|
reporting_period_start:
|
|
description: Start date of reporting period
|
|
range: date
|
|
reporting_period_end:
|
|
description: End date of reporting period
|
|
range: date
|
|
statement_currency:
|
|
description: Currency for monetary amounts
|
|
range: string
|
|
total_revenue:
|
|
description: Total revenue for period
|
|
range: decimal
|
|
total_expenses:
|
|
description: Total expenses for period
|
|
range: decimal
|
|
change_in_net_assets:
|
|
description: Change in net assets (surplus/deficit)
|
|
range: decimal
|
|
total_assets:
|
|
description: Total assets at period end
|
|
range: decimal
|
|
total_liabilities:
|
|
description: Total liabilities at period end
|
|
range: decimal
|
|
total_net_assets:
|
|
description: Total net assets at period end
|
|
range: decimal
|
|
program_expenses:
|
|
description: Program/mission expenses
|
|
range: decimal
|
|
administrative_expenses:
|
|
description: Administrative expenses
|
|
range: decimal
|
|
fundraising_expenses:
|
|
description: Fundraising expenses
|
|
range: decimal
|
|
innovation_expenses:
|
|
description: Innovation expenses (actual spending)
|
|
range: decimal
|
|
audit_status:
|
|
description: Audit status of statement
|
|
range: string
|
|
auditor_name:
|
|
description: Name of auditing firm
|
|
range: string
|
|
audit_opinion:
|
|
description: Type of audit opinion
|
|
range: string
|
|
audit_date:
|
|
description: Date of auditor's report
|
|
range: date
|
|
financial_document_url:
|
|
description: URL to access document
|
|
range: uri
|
|
financial_document_format:
|
|
description: File format of document
|
|
range: string
|
|
filing_type:
|
|
description: Type of regulatory filing
|
|
range: string
|
|
filing_id:
|
|
description: Filing identifier
|
|
range: string
|
|
financial_archival_stage:
|
|
description: Position in records lifecycle
|
|
range: string
|
|
documents_budget:
|
|
description: Budget(s) this statement documents
|
|
range: Budget
|