Fire company finances

Name: Fire company finances
Creator: Our Clarke
Published: 2026-09-17
License: https://creativecommons.org/licenses/by/4.0/

What the volunteer fire and rescue companies of Clarke County reported on their annual IRS returns: revenue, expenses and year-end position, one row per company-year.

In

43 company-years, fiscal 2011 to 2025, for the 3 surviving volunteer fire and rescue companies of Clarke County, Virginia, from their Form 990 and 990-EZ returns. 16 rows were read from the filed return; the rest come from ProPublica Nonprofit Explorer's summary of the IRS data.

Not in

2 company-years with no filing located in the sources checked, which carry no figures. Returns before fiscal 2011. Revenue and expense categories, gaming, fundraising events and county budget figures shown on the fire page. Figures for Shenandoah Farms Volunteer Fire Department, which closed in 2013, and for the county's own fire and rescue department.

Effective date

December 31, 2025

Download

CSV 24 KB
SHA-256 870325419c1c8387e905aa10308e79ed6f90d4731f73e99054d18b810f3f419d

Version

1.0.0

Published

September 17, 2026

License

CC BY 4.0. The returns are public records; each row cites its filing in source_url and source_citation. Where a row's figures come from ProPublica Nonprofit Explorer, source_url names it.

Cite as

Our Clarke. "Fire company finances." Dataset, version 1.0.0, published 2026-09-17. From IRS Form 990 and 990-EZ filings. https://ourclarke.com/data/#fire-company-finances. License: CC BY 4.0.

Documentation

README.md · schema.md · datapackage.json · manifest.json

Browse

Fire and rescue in Clarke County

README

Rendered from README.md, the file this directory serves.

Fire company finances

What the volunteer fire and rescue companies of Clarke County reported on their annual IRS returns: revenue, expenses and year-end position, one row per company-year.

Dataset ID: fire-company-finances
Tier: 2 (Topical)
Version: 1.0.0
Publication date: 2026-09-17
Records: 43
License: Creative Commons Attribution 4.0 International (CC BY 4.0)
Source of truth: https://ourclarke.com/transparentclarke/fire-companies/

Coverage

In: 43 company-years, fiscal 2011 to 2025, for the 3 surviving volunteer fire and rescue companies of Clarke County, Virginia, from their Form 990 and 990-EZ returns. 16 rows were read from the filed return; the rest come from ProPublica Nonprofit Explorer's summary of the IRS data.
Not in: 2 company-years with no filing located in the sources checked, which carry no figures. Returns before fiscal 2011. Revenue and expense categories, gaming, fundraising events and county budget figures shown on the fire page. Figures for Shenandoah Farms Volunteer Fire Department, which closed in 2013, and for the county's own fire and rescue department.
Effective date: 2025-12-31

Source

IRS Form 990 and 990-EZ returns of the Clarke County fire and rescue companies. From IRS Form 990 and 990-EZ filings. https://www.irs.gov/charities-non-profits/form-990-series-downloads

Source file SHA-256: 2edc81e831d7c216b2ee301faa8389117fb12f53632757cb2835033c3e4e98d1

Attribution: The returns are public records; each row cites its filing in source_url and source_citation. Where a row's figures come from ProPublica Nonprofit Explorer, source_url names it.

Files

File	Format	Size	Rows	SHA-256
fire-company-finances-2026-09-17.csv	CSV	24,879 bytes	43	`870325419c1c8387e905aa10308e79ed6f90d4731f73e99054d18b810f3f419d`

Column definitions are in schema.md. Machine-readable metadata is in datapackage.json. Every file in this directory, with its size and SHA-256, is listed in manifest.json.

Held fields

revenue and expense categories: Contributions, program revenue, gaming, fundraising events and natural expense categories are on the fire page. This first version carries the totals, functional split and year-end position only; the categories can be appended as columns in a later version.
revenue less expenses: The page works this out from two reported lines. It is not a reported figure, so the download does not carry it; subtract expenses from revenue.
county budget observations: County figures are money proposed or appropriated for a fiscal year, not money spent, and do not belong beside what a company reported on its own return.

Row filters

Every row passed the download boundary's two filters before it was written: rows about a person who may be living are excluded, and rows whose state is unresolved (verify, lead, ambiguous and similar) are excluded. This publication excluded 0 rows as possibly living and 0 as unresolved at that boundary.

Reading the data

An empty amount means the figure is not held for that year, or was not read from that return. It is never zero; a reported zero is written as 0. Amounts are US dollars as the source gives them: whole dollars, except where a figure read from a return PDF prints cents.

evidence_basis says where each row's figures come from. A summary row has not been checked line by line against the return.

A 990-EZ does not report the functional expense split, so those columns are empty for 990-EZ years.

Company totals are not county spending, and no total across the three companies means anything.

How to cite

Our Clarke. "Fire company finances." Dataset, version 1.0.0, published 2026-09-17. From IRS Form 990 and 990-EZ filings. https://ourclarke.com/data/#fire-company-finances. License: CC BY 4.0.

Versions

Each publication is dated in its filenames. Earlier publications are kept unchanged at https://ourclarke.com/data/snapshots/.

Column schema

Rendered from schema.md, the file this directory serves.

Schema: Fire company finances

Dataset fire-company-finances, version 1.0.0, published 2026-09-17. One row per record; the CSV and the "Records" sheet of the XLSX carry the same columns in the same order.

Column	Type	Description
`record_id`	string	Stable Our Clarke identifier for the company-year. Does not change between versions.
`entity_id`	string	The Our Clarke entity page for the company, where a released page carries the same organization name. Empty when there is no such page; empty is not a claim that none should exist.
`entity_name`	string	The company's name as Our Clarke writes it.
`legal_name`	string	The organization name as the IRS lists it.
`ein`	string	Employer Identification Number, nine digits, no hyphen.
`fiscal_year`	integer	The calendar year in which the tax period ends.
`fiscal_period_end`	string	Year and month the tax period ends (YYYY-MM), as the filing states it.
`source_filing_type`	string	990 or 990-EZ. The two forms do not report every line the same way.
`evidence_basis`	string	original_return (read from the filed return) or aggregator_summary (from ProPublica Nonprofit Explorer's copy of the IRS data, not checked line by line against the return).
`revenue`	number	Total revenue, US dollars, as reported.
`expenses`	number	Total functional expenses, US dollars, as reported.
`assets`	number	Total assets at the end of the year, US dollars.
`liabilities`	number	Total liabilities at the end of the year, US dollars.
`net_assets`	number	Net assets or fund balances at the end of the year, US dollars.
`program_expenses`	number	Program service expenses (Form 990 Part IX, column B), US dollars. Empty where this comparison does not hold the split.
`management_expenses`	number	Management and general expenses (Form 990 Part IX, column C), US dollars.
`fundraising_expenses`	number	Fundraising expenses (Form 990 Part IX, column D), US dollars.
`source_url`	url	The filing the row's figures come from: the return PDF, the IRS e-file XML archive that holds the return, or the organization's ProPublica Nonprofit Explorer page.
`source_citation`	string	Form, filer, EIN, tax period, e-file object ID where there is one, and whether the figures were read from the return or from a summary.
`notes`	string	How the row's figures were obtained, in the fire page's own words, and which figures were not read from the return.

An empty cell means the value is not recorded in the source, or could not be read from it. It never means zero.

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