{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_foundation_grants",
    "slug": "np_foundation_grants",
    "domain": "finance",
    "defaultLabel": "Foundation Grants",
    "description": "Grant revenue from private, community and family foundations recognized in the period. Kept separate from individual giving because foundation support is typically restricted to a programme and to a term, so a strong year can carry commitments that do not renew.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance",
      "Development"
    ],
    "stageRelevance": {
      "preSeed": "core",
      "seed": "core",
      "seriesA": "core",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "published",
      "sourceName": "FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities",
      "sourceUrl": "https://www.fasb.org/projects/completed-projects",
      "sectionRef": "ASC 958-605 (contributions received)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "Foundation grant revenue recognized in the period. A conditional grant is recognized as the barrier is overcome, not when awarded.",
    "whyItMatters": "Concentration here is the classic nonprofit going-concern risk: a single foundation ending a multi-year grant can remove a programme.",
    "interpretationGuidance": "Read alongside the grants portfolio on the board’s historical-fundraising record, which carries award terms and end dates this single period figure cannot show.",
    "relatedKpiIds": [
      "finance.np_total_support_revenue",
      "finance.np_government_funding"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "moneyBasis": "recognized_revenue",
      "production": "primary"
    }
  }
}