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.
Rogue ID: finance.np_in_kind_contributions
Type: Currency
Domain: Finance
Definition
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.
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.Why it matters
Makes the true cost of running the organisation visible, including the parts someone is giving away — which matters when that donor stops.
How to interpret
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.
Related KPIs
finance.np_total_support_revenuefinance.np_total_functional_expenses
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-605 (contributed services and nonfinancial assets) — 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
Machine-readable
- This KPI as JSON:
/api/ontology/finance/np_in_kind_contributions.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
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.
Individual Contributions
Unconditional gifts from individual donors recognized in the period — annual-fund giving, major gifts, recurring donors, and bequests received. The contributed-support line a nonprofit board reads first, because it is the revenue the organisation controls rather than one a funder awards. Recognized when the promise is unconditional, not when the cash arrives. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.