Programme Service Fees
Earned revenue from delivering the mission — participant fees, sliding-scale tuition, training and contracted services to other organisations. The nonprofit analogue of an operating top line: revenue exchanged for something delivered, rather than contributed. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Rogue ID: finance.np_program_service_fees
Type: Currency
Domain: Finance
Definition
Earned revenue from delivering the mission — participant fees, sliding-scale tuition, training and contracted services to other organisations. The nonprofit analogue of an operating top line: revenue exchanged for something delivered, rather than contributed.
Formula
Fees earned in exchange for programme services delivered in the period, net of any sliding-scale discount actually granted.Why it matters
Earned revenue is the part of the model that scales with delivery rather than with fundraising capacity.
How to interpret
Read as a share of total support and revenue; a rising share usually means less exposure to a single funder ending an award.
Related KPIs
finance.np_total_support_revenuefinance.np_program_services_expense
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-205 (statement of activities) — 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_program_service_fees.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Programme Expense Ratio
Programme services expense as a percentage of total functional expenses for the period — the share of everything spent that went to delivering the mission. The most widely read nonprofit efficiency measure, and the most widely gamed: it is only as honest as the cost-allocation method behind it. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Programme Services
Total expense of delivering the mission in the period, across every programme — the salaries, benefits, occupancy, supplies and contracted services allocated to programme activity. The first of the three FUNCTIONAL expense classes FASB ASU 2016-14 requires; the natural categories (payroll, occupancy, travel) sit underneath it in the allocation, not beside it in the statement. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.