{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_in_kind_contributions",
    "slug": "np_in_kind_contributions",
    "domain": "finance",
    "defaultLabel": "In-Kind Contributions",
    "description": "Donated goods and donated professional services recognized at fair value in the period — pro-bono legal and accounting work, donated space, donated equipment or supplies. Recognized only where the service would otherwise have been purchased and requires specialised skill; ordinary volunteer time is NOT recognized, however valuable it is.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "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 (contributed services and nonfinancial assets)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "Fair value of donated goods and of donated specialised services recognized in the period. Offset by an equal expense in the function that consumed them, so the change in net assets is unaffected.",
    "whyItMatters": "Makes the true cost of running the organisation visible, including the parts someone is giving away — which matters when that donor stops.",
    "interpretationGuidance": "Because it is offset by an equal expense, a large in-kind line inflates both sides of the statement; read expense ratios with it in mind.",
    "relatedKpiIds": [
      "finance.np_total_support_revenue",
      "finance.np_total_functional_expenses"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "moneyBasis": "recognized_revenue",
      "production": "primary"
    }
  }
}