{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_program_service_fees",
    "slug": "np_program_service_fees",
    "domain": "finance",
    "defaultLabel": "Programme Service Fees",
    "description": "Earned revenue from delivering the mission — participant fees, sliding-scale tuition, training and contracted services to other organisations. The nonprofit analogue of an operating top line: revenue exchanged for something delivered, rather than contributed.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance",
      "Programs"
    ],
    "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 958-205 (statement of activities)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "Fees earned in exchange for programme services delivered in the period, net of any sliding-scale discount actually granted.",
    "whyItMatters": "Earned revenue is the part of the model that scales with delivery rather than with fundraising capacity.",
    "interpretationGuidance": "Read as a share of total support and revenue; a rising share usually means less exposure to a single funder ending an award.",
    "relatedKpiIds": [
      "finance.np_total_support_revenue",
      "finance.np_program_services_expense"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "moneyBasis": "recognized_revenue",
      "production": "primary"
    }
  }
}