# 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.