{
  "profile": "tabular-data-package",
  "name": "fire-company-finances",
  "title": "Fire company finances",
  "description": "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.",
  "version": "1.0.0",
  "created": "2026-09-17",
  "homepage": "https://ourclarke.com/data/#fire-company-finances",
  "licenses": [
    {
      "name": "CC-BY-4.0",
      "title": "Creative Commons Attribution 4.0 International",
      "path": "https://creativecommons.org/licenses/by/4.0/"
    }
  ],
  "sources": [
    {
      "title": "IRS Form 990 and 990-EZ returns of the Clarke County fire and rescue companies",
      "path": "https://www.irs.gov/charities-non-profits/form-990-series-downloads"
    }
  ],
  "citation": "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.",
  "resources": [
    {
      "name": "fire-company-finances-csv",
      "path": "fire-company-finances-2026-09-17.csv",
      "profile": "tabular-data-resource",
      "format": "csv",
      "mediatype": "text/csv",
      "encoding": "utf-8",
      "dialect": {
        "delimiter": ",",
        "lineTerminator": "\n",
        "header": true
      },
      "bytes": 24879,
      "hash": "sha256:870325419c1c8387e905aa10308e79ed6f90d4731f73e99054d18b810f3f419d",
      "schema": {
        "fields": [
          {
            "name": "record_id",
            "type": "string",
            "description": "Stable Our Clarke identifier for the company-year. Does not change between versions."
          },
          {
            "name": "entity_id",
            "type": "string",
            "description": "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."
          },
          {
            "name": "entity_name",
            "type": "string",
            "description": "The company's name as Our Clarke writes it."
          },
          {
            "name": "legal_name",
            "type": "string",
            "description": "The organization name as the IRS lists it."
          },
          {
            "name": "ein",
            "type": "string",
            "description": "Employer Identification Number, nine digits, no hyphen."
          },
          {
            "name": "fiscal_year",
            "type": "integer",
            "description": "The calendar year in which the tax period ends."
          },
          {
            "name": "fiscal_period_end",
            "type": "string",
            "description": "Year and month the tax period ends (YYYY-MM), as the filing states it."
          },
          {
            "name": "source_filing_type",
            "type": "string",
            "description": "990 or 990-EZ. The two forms do not report every line the same way."
          },
          {
            "name": "evidence_basis",
            "type": "string",
            "description": "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)."
          },
          {
            "name": "revenue",
            "type": "number",
            "description": "Total revenue, US dollars, as reported."
          },
          {
            "name": "expenses",
            "type": "number",
            "description": "Total functional expenses, US dollars, as reported."
          },
          {
            "name": "assets",
            "type": "number",
            "description": "Total assets at the end of the year, US dollars."
          },
          {
            "name": "liabilities",
            "type": "number",
            "description": "Total liabilities at the end of the year, US dollars."
          },
          {
            "name": "net_assets",
            "type": "number",
            "description": "Net assets or fund balances at the end of the year, US dollars."
          },
          {
            "name": "program_expenses",
            "type": "number",
            "description": "Program service expenses (Form 990 Part IX, column B), US dollars. Empty where this comparison does not hold the split."
          },
          {
            "name": "management_expenses",
            "type": "number",
            "description": "Management and general expenses (Form 990 Part IX, column C), US dollars."
          },
          {
            "name": "fundraising_expenses",
            "type": "number",
            "description": "Fundraising expenses (Form 990 Part IX, column D), US dollars."
          },
          {
            "name": "source_url",
            "type": "string",
            "format": "uri",
            "description": "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."
          },
          {
            "name": "source_citation",
            "type": "string",
            "description": "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."
          },
          {
            "name": "notes",
            "type": "string",
            "description": "How the row's figures were obtained, in the fire page's own words, and which figures were not read from the return."
          }
        ]
      }
    }
  ]
}