Government Grants & Contracts
Revenue from federal, state, county and municipal grants and fee-for-service contracts recognized in the period. Distinct from foundation grants because government funding is usually cost-reimbursement — it is earned by delivering and then invoicing, which makes it a working-capital consumer even when the award is secure. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Rogue ID: finance.np_government_funding
Type: Currency
Domain: Finance
Definition
Revenue from federal, state, county and municipal grants and fee-for-service contracts recognized in the period. Distinct from foundation grants because government funding is usually cost-reimbursement — it is earned by delivering and then invoicing, which makes it a working-capital consumer even when the award is secure.
Formula
Government grant and contract revenue recognized in the period, on the cost-reimbursement or performance basis the award specifies.Why it matters
Reimbursement lag means a growing government book can strengthen the statement while weakening cash — the two have to be read together.
How to interpret
Compare the movement here against operating cash; a rising line with flat cash usually means receivables, not a problem with the programme.
Related KPIs
finance.np_total_support_revenuefinance.total_cash_in_bankfinance.np_program_services_expense
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-605 (conditional contributions) — 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
- Programs
Machine-readable
- This KPI as JSON:
/api/ontology/finance/np_government_funding.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
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.
In-Kind Contributions
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. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.