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.
Rogue ID: finance.np_individual_contributions
Type: Currency
Domain: Finance
Definition
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.
Formula
Individual gifts recognized in the period, including bequests and unconditional pledges, excluding grants from foundations, corporations and government.Why it matters
The least restricted and most renewable source of support — a board reads individual giving as the measure of how self-determining the organisation is.
How to interpret
Read against finance.np_cost_to_raise_a_dollar: growth bought entirely with fundraising spend is a different result from growth in donor retention.
Related KPIs
finance.np_total_support_revenuefinance.np_fundraising_expensefinance.np_cost_to_raise_a_dollar
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_individual_contributions.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
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.
Investment & Other Income
Interest, dividends and realized investment return on operating reserves and any endowment, plus miscellaneous income not classified elsewhere. Kept small by design; a material balance here usually means the organisation holds an endowment that deserves its own reporting. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.