f30b1777f4
- Added detailed descriptions for slots: collecting_scope, collection_access, custody_history, education_level, membership_size, and publication_activity to improve clarity and usability. - Removed the publication_date slot due to migration to a new structure. - Updated slot fixes with migration notes and adjustments for various slots, ensuring alignment with new ontology standards. - Introduced new classes for DigitalPlatformV2, including DigitalPlatformV2DataQualityNotes, DigitalPlatformV2DataSource, DigitalPlatformV2KeyContact, DigitalPlatformV2OrganizationProfile, DigitalPlatformV2OrganizationStatus, DigitalPlatformV2PrimaryPlatform, DigitalPlatformV2Provenance, DigitalPlatformV2ServiceDetails, and DigitalPlatformV2TransformationMetadata, each with comprehensive attributes and descriptions. - Added classes for EnrichmentProvenance and EnrichmentProvenanceEntry to track provenance for enrichment sources, including detailed attributes for verification and source tracking. - Created LogoClaim, LogoEnrichment, and LogoEnrichmentSummary classes to manage logo and favicon data extracted from web scraping, with attributes for claims and summary statistics. - Archived the publication_date slot to maintain historical records.
435 lines
20 KiB
YAML
435 lines
20 KiB
YAML
id: https://nde.nl/ontology/hc/class/FinancialStatement
|
|
name: financial_statement_class
|
|
title: FinancialStatement Class
|
|
imports:
|
|
- linkml:types
|
|
- ./Custodian
|
|
- ./CustodianObservation
|
|
- ./ReconstructionActivity
|
|
- ./TimeSpan
|
|
- ./OrganizationalStructure
|
|
- ./Budget
|
|
- ./CustodianArchive
|
|
- ./CustodianAdministration
|
|
- ./CustodianCollection
|
|
- ../enums/FinancialStatementTypeEnum
|
|
- ./ReconstructedEntity
|
|
# - ../slots/publication_date # ARCHIVED 2026-01-18 - migrated per Rule 53/56
|
|
- ../slots/is_or_was_published_at # was: publication_date - migrated per Rule 53/56 (2026-01-18)
|
|
- ./PublicationEvent # for is_or_was_published_at range
|
|
- ./TimeSpan # for PublicationEvent.temporal_extent (already imported below but needed for PublicationEvent)
|
|
- ../slots/has_audit_date
|
|
- ../slots/has_audit_opinion
|
|
- ../slots/has_or_had_audit_status
|
|
- ../slots/has_auditor_name
|
|
- ../slots/change_in_net_asset
|
|
- ../slots/documents_budget
|
|
- ../slots/filing_id
|
|
- ../slots/filing_type
|
|
- ../slots/financial_archival_stage
|
|
- ../slots/financial_document_format
|
|
- ../slots/financial_document_url
|
|
- ../slots/id
|
|
- ../slots/managing_unit
|
|
- ../slots/refers_to_custodian
|
|
- ../slots/reporting_period_end
|
|
- ../slots/reporting_period_start
|
|
- ../slots/specificity_annotation
|
|
- ../slots/statement_currency
|
|
- ../slots/statement_description
|
|
- ../slots/statement_name
|
|
- ../slots/statement_type
|
|
- ../slots/has_or_had_score # was: template_specificity - migrated per Rule 53 (2026-01-17)
|
|
- ../slots/has_or_had_asset # was: total_asset - migrated per Rule 53 (2026-01-15)
|
|
- ../slots/has_or_had_expense # was: total_expense - migrated per Rule 53 (2026-01-15)
|
|
- ../slots/has_or_had_liability # was: total_liability - migrated per Rule 53 (2026-01-15)
|
|
- ../slots/has_or_had_net_asset # was: total_net_asset - migrated per Rule 53 (2026-01-15)
|
|
- ../slots/has_or_had_revenue
|
|
- ./Revenue
|
|
- ../slots/temporal_extent # was: valid_from + valid_to - migrated per Rule 53
|
|
# REMOVED 2026-01-14: valid_from + valid_to - migrated to temporal_extent (Rule 53)
|
|
- ../slots/is_or_was_derived_from # was: was_derived_from - migrated per Rule 53
|
|
- ../slots/is_or_was_generated_by # was: was_generated_by - migrated per Rule 53
|
|
- ./SpecificityAnnotation
|
|
- ./TemplateSpecificityScore # was: TemplateSpecificityScores - migrated per Rule 53 (2026-01-17)
|
|
|
|
- ./TemplateSpecificityType
|
|
|
|
- ./TemplateSpecificityTypes
|
|
- ../slots/has_or_had_expenses
|
|
- ./Expenses
|
|
prefixes:
|
|
linkml: https://w3id.org/linkml/
|
|
hc: https://nde.nl/ontology/hc/
|
|
crm: http://www.cidoc-crm.org/cidoc-crm/
|
|
dcterms: http://purl.org/dc/terms/
|
|
rico: https://www.ica.org/standards/RiC/ontology#
|
|
prov: http://www.w3.org/ns/prov#
|
|
time: http://www.w3.org/2006/time#
|
|
org: http://www.w3.org/ns/org#
|
|
schema: http://schema.org/
|
|
frapo: http://purl.org/cerif/frapo/
|
|
frbr: http://purl.org/vocab/frbr/core#
|
|
classes:
|
|
FinancialStatement:
|
|
is_a: ReconstructedEntity
|
|
class_uri: schema:Report
|
|
description: "Represents a financial report that DOCUMENTS and TESTIFIES to the financial\nperformance of a heritage custodian\
|
|
\ against a Budget.\n\n**CRITICAL DISTINCTION - STATEMENT vs. BUDGET**:\n\n| FinancialStatement | Budget |\n|-------------------|--------|\n\
|
|
| **ACTUALS** - what happened | **PLAN** - intended allocations |\n| Backward-looking (historical) | Forward-looking\
|
|
\ (prospective) |\n| Audited/reviewed by third party | Approved by governance |\n| Final and unalterable | May be revised\
|
|
\ during period |\n| External reporting document | Internal planning document |\n| Legal/compliance requirement | Management\
|
|
\ tool |\n\n**FINANCIAL STATEMENT TYPES**:\n\nHeritage custodians (predominantly nonprofits) produce specialized financial\
|
|
\ statements:\n\n1. **ANNUAL_REPORT**: Comprehensive year-end report combining narrative and financials\n - Required\
|
|
\ for many nonprofits (ANBI in NL, 990 in US)\n - Includes mission activities, impact metrics, governance\n\n2. **FORM_990**\
|
|
\ (US nonprofits): IRS tax filing for 501(c)(3) organizations\n - Publicly available via ProPublica, GuideStar\n \
|
|
\ - Details revenue, expenses, officer compensation\n\n3. **STATEMENT_OF_FINANCIAL_POSITION** (Balance Sheet):\n \
|
|
\ - Assets, liabilities, net assets at a point in time\n - Nonprofit version uses \"net assets\" not \"equity\"\n\n\
|
|
4. **STATEMENT_OF_ACTIVITIES** (Income Statement):\n - Revenue and expenses for a period\n - Shows change in net\
|
|
\ assets\n\n5. **STATEMENT_OF_CASH_FLOWS**:\n - Cash inflows and outflows\n - Operating, investing, financing activities\n\
|
|
\n6. **STATEMENT_OF_FUNCTIONAL_EXPENSES**:\n - Nonprofit-specific: Program vs. administrative vs. fundraising\n \
|
|
\ - Required for Form 990, optional for GAAP\n\n7. **QUARTERLY_REPORT**: Interim financial statements\n\n8. **AUDIT_REPORT**:\
|
|
\ Independent auditor's opinion\n\n**THREE-TIER RECORDS LIFECYCLE INTEGRATION**:\n\nFinancialStatement documents move\
|
|
\ through the records lifecycle:\n\n```\n┌─────────────────────────────────────────────────────────────────────┐\n│\
|
|
\ CustodianAdministration (ACTIVE) │\n│ - Current year's financial working papers\
|
|
\ │\n│ - Draft financial statements │\n│ - Audit workpapers\
|
|
\ (during audit) │\n└─────────────────────────────────────────────────────────────────────┘\n\
|
|
\ ↓\n (Financial statements finalized,\n audit\
|
|
\ completed, retention begins)\n ↓\n┌─────────────────────────────────────────────────────────────────────┐\n\
|
|
│ CustodianArchive (INACTIVE) │\n│ - Prior year financial statements (7-year\
|
|
\ retention typical) │\n│ - Audit reports and correspondence │\n│ - Form 990s\
|
|
\ (permanent retention) │\n└─────────────────────────────────────────────────────────────────────┘\n\
|
|
\ ↓\n┌─────────────────────────────────────────────────────────────────────┐\n│ CustodianCollection\
|
|
\ (HERITAGE) │\n│ - Historical financial records (if significant) \
|
|
\ │\n│ - Founding-era financial documents │\n│ - Records of major donors/gifts\
|
|
\ │\n└─────────────────────────────────────────────────────────────────────┘\n```\n\
|
|
\n**RELATIONSHIP TO BUDGET**:\n\n- **documents_budget**: Links FinancialStatement → Budget\n - FinancialStatement TESTIFIES\
|
|
\ to Budget performance\n - Budget variance analysis compares actuals to plan\n\n- **Budget.documented_by**: Inverse\
|
|
\ relationship (Budget → FinancialStatement)\n\n- **Schema.org**: schema:Report for report documents\n- **RiC-O**: rico:RecordResource\
|
|
\ for archival records\n- **PROV-O**: prov:Entity with generation provenance\n- **FRAPO**: frapo:Funding for monetary\
|
|
\ values\n- **FRBR**: frbr:Work for expression/manifestation of report\n"
|
|
exact_mappings:
|
|
- schema:Report
|
|
close_mappings:
|
|
- rico:RecordResource
|
|
- crm:E31_Document
|
|
- frbr:Work
|
|
related_mappings:
|
|
- schema:MonetaryAmount
|
|
- frapo:hasFunding
|
|
- prov:Entity
|
|
slots:
|
|
- audit_date
|
|
- audit_opinion
|
|
- audit_status
|
|
- auditor_name
|
|
- change_in_net_asset
|
|
- documents_budget
|
|
- filing_id
|
|
- filing_type
|
|
- financial_archival_stage
|
|
- financial_document_format
|
|
- financial_document_url
|
|
- has_or_had_expenses
|
|
- id
|
|
- managing_unit
|
|
- is_or_was_published_at # was: publication_date - migrated per Rule 53/56 (2026-01-18)
|
|
- refers_to_custodian
|
|
- reporting_period_end
|
|
- reporting_period_start
|
|
- specificity_annotation
|
|
- statement_currency
|
|
- statement_description
|
|
- statement_name
|
|
- statement_type
|
|
- has_or_had_score # was: template_specificity - migrated per Rule 53 (2026-01-17)
|
|
- has_or_had_asset # was: total_asset - migrated per Rule 53 (2026-01-15)
|
|
- has_or_had_expense # was: total_expense - migrated per Rule 53 (2026-01-15)
|
|
- has_or_had_liability # was: total_liability - migrated per Rule 53 (2026-01-15)
|
|
- has_or_had_net_asset # was: total_net_asset - migrated per Rule 53 (2026-01-15)
|
|
- has_or_had_revenue
|
|
- temporal_extent # was: valid_from + valid_to - migrated per Rule 53
|
|
- is_or_was_derived_from # was: was_derived_from - migrated per Rule 53
|
|
- is_or_was_generated_by # was: was_generated_by - migrated per Rule 53
|
|
slot_usage:
|
|
id:
|
|
identifier: true
|
|
required: true
|
|
statement_name:
|
|
range: string
|
|
required: true
|
|
statement_description:
|
|
range: string
|
|
required: false
|
|
statement_type:
|
|
range: FinancialStatementTypeEnum
|
|
required: true
|
|
reporting_period_start:
|
|
range: date
|
|
required: true
|
|
reporting_period_end:
|
|
range: date
|
|
required: true
|
|
is_or_was_published_at: # was: publication_date - migrated per Rule 53/56 (2026-01-18)
|
|
required: false
|
|
range: PublicationEvent
|
|
inlined: true
|
|
description: >-
|
|
Publication event with temporal extent for statement publication date.
|
|
MIGRATED from publication_date per Rule 53/56 (2026-01-18).
|
|
examples:
|
|
- value:
|
|
temporal_extent:
|
|
begin_of_the_begin: '2024-04-15T00:00:00Z'
|
|
end_of_the_begin: '2024-04-15T00:00:00Z'
|
|
begin_of_the_end: '2024-04-15T00:00:00Z'
|
|
end_of_the_end: '2024-04-15T00:00:00Z'
|
|
description: Published April 15, 2024
|
|
statement_currency:
|
|
range: string
|
|
required: true
|
|
examples:
|
|
- value: EUR
|
|
- value: USD
|
|
- value: GBP
|
|
has_or_had_revenue:
|
|
range: Revenue
|
|
multivalued: true
|
|
inlined: true
|
|
inlined_as_list: true
|
|
required: false
|
|
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.
|
|
examples:
|
|
- value:
|
|
- has_or_had_label: "Total Revenue FY2023"
|
|
has_or_had_quantity:
|
|
quantity_value: 78500000.0
|
|
quantity_type: BUDGET_AMOUNT
|
|
has_or_had_currency:
|
|
currency_code: EUR
|
|
has_or_had_label: Euro
|
|
currency_symbol: "€"
|
|
has_or_had_time_interval:
|
|
duration_value: "P1Y"
|
|
duration_description: "fiscal year 2023"
|
|
revenue_category: TOTAL
|
|
description: Total revenue for Dutch museum annual report
|
|
has_or_had_expense: # was: total_expense - migrated per Rule 53 (2026-01-15)
|
|
range: decimal
|
|
required: false
|
|
change_in_net_asset:
|
|
range: decimal
|
|
required: false
|
|
has_or_had_asset: # was: total_asset - migrated per Rule 53 (2026-01-15)
|
|
range: decimal
|
|
required: false
|
|
has_or_had_liability: # was: total_liability - migrated per Rule 53 (2026-01-15)
|
|
range: decimal
|
|
required: false
|
|
has_or_had_net_asset: # was: total_net_asset - migrated per Rule 53 (2026-01-15)
|
|
range: decimal
|
|
required: false
|
|
has_or_had_expenses:
|
|
range: Expenses
|
|
multivalued: true
|
|
inlined: true
|
|
inlined_as_list: true
|
|
required: false
|
|
description: >-
|
|
Categorized expenses using the Expenses class. Replaces individual
|
|
expense slots (administrative_expenses, program_expense, fundraising_expense,
|
|
innovation_expense) with a single structured relationship.
|
|
examples:
|
|
- value:
|
|
- expense_type: ADMINISTRATIVE
|
|
amount: 10000000.0
|
|
currency: EUR
|
|
- expense_type: PROGRAM
|
|
amount: 62000000.0
|
|
currency: EUR
|
|
- expense_type: FUNDRAISING
|
|
amount: 3200000.0
|
|
currency: EUR
|
|
description: Functional expense breakdown for Dutch museum
|
|
has_or_had_audit_status:
|
|
range: string
|
|
required: false
|
|
examples:
|
|
- value: AUDITED
|
|
description: Full independent audit completed
|
|
has_auditor_name:
|
|
range: string
|
|
required: false
|
|
has_audit_opinion:
|
|
range: string
|
|
required: false
|
|
examples:
|
|
- value: UNQUALIFIED
|
|
description: Clean audit opinion
|
|
has_audit_date:
|
|
range: date
|
|
required: false
|
|
financial_document_url:
|
|
range: uri
|
|
required: false
|
|
examples:
|
|
- value: https://www.rijksmuseum.nl/en/about-us/annual-report
|
|
description: Museum annual report page
|
|
financial_document_format:
|
|
range: string
|
|
required: false
|
|
filing_type:
|
|
range: string
|
|
required: false
|
|
filing_id:
|
|
range: string
|
|
required: false
|
|
financial_archival_stage:
|
|
range: string
|
|
required: false
|
|
examples:
|
|
- value: ACTIVE
|
|
description: Current year statement in active use
|
|
- value: INACTIVE
|
|
description: Prior year in retention period
|
|
documents_budget:
|
|
range: Budget
|
|
multivalued: true
|
|
required: false
|
|
examples:
|
|
- value: https://nde.nl/ontology/hc/budget/rm/fy2023
|
|
description: Statement documents FY2023 budget
|
|
managing_unit:
|
|
range: OrganizationalStructure
|
|
required: false
|
|
refers_to_custodian:
|
|
range: Custodian
|
|
required: true
|
|
is_or_was_derived_from: # was: was_derived_from - migrated per Rule 53
|
|
range: CustodianObservation
|
|
multivalued: true
|
|
required: false
|
|
is_or_was_generated_by: # was: was_generated_by - migrated per Rule 53
|
|
range: ReconstructionActivity
|
|
required: false
|
|
temporal_extent: # was: valid_from + valid_to - migrated per Rule 53
|
|
description: |
|
|
Validity period using CIDOC-CRM TimeSpan.
|
|
MIGRATED from valid_from + valid_to per slot_fixes.yaml (Rule 53).
|
|
range: TimeSpan
|
|
inlined: true
|
|
required: false
|
|
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'
|
|
is_or_was_published_at: # was: publication_date
|
|
temporal_extent:
|
|
begin_of_the_begin: '2024-04-15T00:00:00Z'
|
|
end_of_the_begin: '2024-04-15T00:00:00Z'
|
|
begin_of_the_end: '2024-04-15T00:00:00Z'
|
|
end_of_the_end: '2024-04-15T00:00:00Z'
|
|
statement_currency: EUR
|
|
has_or_had_revenue:
|
|
- has_or_had_label: "Total Revenue FY2023"
|
|
has_or_had_quantity:
|
|
quantity_value: 78500000.0
|
|
quantity_type: BUDGET_AMOUNT
|
|
has_or_had_currency:
|
|
currency_code: EUR
|
|
has_or_had_label: Euro
|
|
currency_symbol: "€"
|
|
has_or_had_time_interval:
|
|
duration_value: "P1Y"
|
|
duration_description: "fiscal year 2023"
|
|
revenue_category: TOTAL
|
|
total_expenses: 75200000.0
|
|
change_in_net_assets: 3300000.0
|
|
total_assets: 125000000.0
|
|
total_liabilities: 15000000.0
|
|
total_net_assets: 110000000.0
|
|
has_or_had_expenses:
|
|
- expense_type: PROGRAM
|
|
amount: 62000000.0
|
|
currency: EUR
|
|
description: "Program service expenses including exhibitions, conservation, education"
|
|
- expense_type: ADMINISTRATIVE
|
|
amount: 10000000.0
|
|
currency: EUR
|
|
description: "Management and general expenses"
|
|
- expense_type: FUNDRAISING
|
|
amount: 3200000.0
|
|
currency: EUR
|
|
description: "Fundraising and donor relations expenses"
|
|
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'
|
|
is_or_was_published_at: # was: publication_date
|
|
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
|
|
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
|