Foundation Grants
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. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Rogue ID: finance.np_foundation_grants
Type: Currency
Domain: Finance
Definition
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.
Formula
Foundation grant revenue recognized in the period. A conditional grant is recognized as the barrier is overcome, not when awarded.Why it matters
Concentration here is the classic nonprofit going-concern risk: a single foundation ending a multi-year grant can remove a programme.
How to interpret
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.
Related KPIs
finance.np_total_support_revenuefinance.np_government_funding
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_foundation_grants.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
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).
Fundraising
Expense of raising contributed support in the period — development staff, donor communications, event production labour, grant writing and prospect research. The third FASB functional class. Direct benefit costs of a special event are NOT here; they net against the event revenue line. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.