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Board OntologyFinance

Total Support & Revenue

Total support and revenue recognized in the period — the sum of individual, foundation, government, corporate, earned, event, in-kind and investment lines. The Statement of Activities top line and the denominator every funding-mix read is taken against. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.

Rogue ID: finance.np_total_support_revenue Type: Currency Domain: Finance

Definition

Total support and revenue recognized in the period — the sum of individual, foundation, government, corporate, earned, event, in-kind and investment lines. The Statement of Activities top line and the denominator every funding-mix read is taken against.

Formula

total_support_revenue = individual_contributions + foundation_grants + government_funding + corporate_support + program_service_fees + special_events_net + in_kind_contributions + investment_other_income.

Why it matters

The figure the board compares to budget, and the base for the funding-concentration question that follows it.

How to interpret

Decompose any movement into the eight source lines before explaining it — a flat total can hide a lost government contract offset by a one-time bequest.

  • finance.np_individual_contributions
  • finance.np_foundation_grants
  • finance.np_government_funding
  • finance.np_corporate_support
  • finance.np_program_service_fees
  • finance.np_special_events_net
  • finance.np_in_kind_contributions
  • finance.np_investment_other_income
  • finance.np_change_in_net_assets

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 stagePriority
Pre-SeedCore
SeedCore
Series ACore
Series BCore
Series C+Core
PublicCore

Suggested for stages: Pre-Seed, Seed, Series A, Series B, Series C+, Public.

Default owning functions

  • Finance

Machine-readable

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