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.
Rogue ID: finance.np_program_services_expense
Type: Currency
Domain: Finance
Definition
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.
Formula
Expenses allocated to programme activity for the period, including the shared costs apportioned to programmes under the organisation’s documented allocation method.Why it matters
The single largest number on a nonprofit statement, and the one every funder, rating and Form 990 reader goes to first.
How to interpret
Read with finance.np_program_expense_ratio and with the allocation method itself — a high ratio produced by an aggressive allocation is not a strong result.
Related KPIs
finance.np_total_functional_expensesfinance.np_program_expense_ratiofinance.np_program_service_fees
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-720 (functional expense classification) — 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_services_expense.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
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.
Special Events, Net of Direct Costs
Revenue from galas, walks, auctions and similar events, stated NET of the direct benefit costs given to attendees (meals, entertainment, prizes). Reported net because the gross figure flatters the result: an event that raises a large gross and spends most of it on the venue has not funded the mission. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.