{
  "manifest_version": 1,
  "id": "fire-company-finances",
  "title": "Fire company finances",
  "tier": 2,
  "version": "1.0.0",
  "published": "2026-09-17",
  "license": {
    "id": "CC-BY-4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "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.",
  "coverage": {
    "includes": "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.",
    "excludes": "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": {
    "title": "IRS Form 990 and 990-EZ returns of the Clarke County fire and rescue companies",
    "url": "https://www.irs.gov/charities-non-profits/form-990-series-downloads",
    "sha256": "2edc81e831d7c216b2ee301faa8389117fb12f53632757cb2835033c3e4e98d1",
    "as_of": "2025-12-31"
  },
  "source_of_truth": "https://ourclarke.com/transparentclarke/fire-companies/",
  "records": 43,
  "row_filters": {
    "possibly_living_excluded": 0,
    "unresolved_excluded": 0
  },
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      "rows": 43
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