Corporate & Sponsorship Support
Corporate philanthropy, workplace giving and event or programme sponsorship recognized in the period. Separated from individual giving because it is relationship-driven and renews on a corporate budget cycle rather than a donor one. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Rogue ID: finance.np_corporate_support
Type: Currency
Domain: Finance
Definition
Corporate philanthropy, workplace giving and event or programme sponsorship recognized in the period. Separated from individual giving because it is relationship-driven and renews on a corporate budget cycle rather than a donor one.
Formula
Corporate contributions and the contribution portion of sponsorships recognized in the period. The exchange portion of a sponsorship belongs in programme service fees.Why it matters
Often the support a board itself is asked to open doors for, which makes it the line directors are most directly accountable for.
How to interpret
A small number of large sponsors is normal; track how many of the top relationships renewed rather than only the total.
Related KPIs
finance.np_total_support_revenuefinance.np_special_events_net
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-605 (contributions received) — published 2016-08-01.
Why does this cite FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities? Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Pre-Seed | Core |
| Seed | Core |
| Series A | Core |
| Series B | Core |
| Series C+ | Core |
| Public | Core |
Suggested for stages: Pre-Seed, Seed, Series A, Series B, Series C+, Public.
Default owning functions
- Finance
- Development
Machine-readable
- This KPI as JSON:
/api/ontology/finance/np_corporate_support.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Change in Net Assets
The bottom line of the Statement of Activities — total support and revenue less total functional expenses for the period. The nonprofit analogue of net income, and deliberately NOT called a surplus or a profit: a positive change funds reserves and future programme, it is not a return to anybody. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Cost to Raise a Dollar
Fundraising expense divided by contributed support for the period — what it cost, in currency, to bring in one unit of contributed revenue. The fundraising counterpart to the programme expense ratio, and the honest answer to "why is fundraising expense so high": because it raised this. — Finance KPI, I'mBoard-authored (editorial tier).