Login
Sign up
Log In

AI Topics

Filter by Categories

Explore Concepts

Get to know terms and and topics across innovation, development, industry, society, and culture.

Signed pledge cards pinned to corkboard with ribbons

What is Grants and Pledges Receivable?

Grants and pledges receivable are vital for nonprofits, representing promised funds not yet collected. Accurate tracking ensures financial stability, transparency, and supports program commitments in social innovation and international development.
Learn More >

Social Innovation

Definitions focused on work to improve life for people and planet.

Glowing seed sprouting into young plant growing from coins

Seed / Catalytic Funding

Seed and catalytic funding provide early capital to launch and test innovative ideas, enabling nonprofits to experiment, attract investment, and scale transformative social initiatives.
Learn More >
Formula for working capital ratio on blackboard with green and gold accents

Working Capital Ratio

The working capital ratio measures a nonprofit's liquidity relative to expenses, indicating operational resilience and helping guide reserve policies and strategic decisions in social innovation and international development.
Learn More >
Open ledger with future-dated entries symbolizing pledges receivable

Pledges Receivable (Grant Commitments)

Deferred revenue represents donor funds received before conditions are met, ensuring accurate nonprofit financial reporting and accountability in social innovation and international development.
Learn More >

View All >

What is...

Subrecipient MonitoringResults-Based ManagementMixed-Methods ResearchRetrieval Augmented Generation (RAG)Digital Marketing and Social MediaForestryETL and ELTFranchise ModelWildlife ConservationFormative EvaluationPolicy IntegrationDigital Public GoodsSocial Infrastructure and ServicesCopilot InterfacesGeneral Health CareSubrecipient MonitoringResults-Based ManagementMixed-Methods ResearchRetrieval Augmented Generation (RAG)Digital Marketing and Social MediaForestryETL and ELTFranchise ModelWildlife ConservationFormative EvaluationPolicy IntegrationDigital Public GoodsSocial Infrastructure and ServicesCopilot InterfacesGeneral Health Care

Sustainable Development

Terms associated with development policy, funding, and delivery systems.

Faith-Based Donors

Faith-based donors provide vital philanthropic support rooted in religious values, offering funding, volunteer networks, and...

Learn More >

Stylized church with glowing heart icon symbolizing faith-based donors

Finance & Audit Committee Roles

Finance and audit committees provide critical oversight of nonprofit financial management, ensuring accountability, compliance, and...

Learn More >

Glowing roundtable with committee binders and documents representing finance and audit roles

Scenario Planning Inputs

Scenario planning inputs help nonprofits anticipate multiple financial and operational futures, enabling resilience, strategic agility,...

Learn More >

Roadmap with multiple glowing branching paths symbolizing scenario planning inputs

Program vs Support Ratio

The program vs support ratio measures nonprofit spending balance between mission activities and support functions,...

Learn More >

Formula Program Expenses divided by Administrative plus Fundraising Expenses on blackboard

View All >

Social Finance

Concepts associated with funding and investment for social impact.

Two glowing puzzle pieces labeled accounts fitting together symbolizing reconciliation

Reconciliation (Bank, Grants, Subledgers)

Reconciliation ensures financial records match actual transactions, supporting accuracy, accountability, and trust for nonprofits managing multi-donor funding and restricted funds in social innovation and international development.
Learn More >
International flags above donor guideline binders symbolizing compliance

Donor-Specific Guidelines

Donor-specific guidelines set unique financial and reporting rules nonprofits must follow to manage funds from major donors like USAID, EU, and FCDO, ensuring compliance, credibility, and sustained funding.
Learn More >
Formula Total Net Assets divided by Total Liabilities on blackboard

Net Assets to Liabilities Ratio

The net assets to liabilities ratio measures a nonprofit's long-term financial strength by comparing net assets to liabilities, indicating solvency, stability, and resilience in managing multi-donor portfolios and long-term commitments.
Learn More >

View All >

Policy and Governance

Themes concerning the role of public decision making and the good society.

Round table with board binders and glowing gavel symbolizing governance

Management and Governance

Management and governance costs are essential investments for nonprofits, ensuring oversight, accountability, and strategic leadership that build trust and support mission alignment, especially in social innovation and international development.
Learn More >
Icons representing administrative staff rent IT systems compliance in vector style

Operating Support

Operating support funds core nonprofit functions like staffing and compliance, providing stability and flexibility essential for sustainable impact and organizational growth in social innovation and international development.
Learn More >
Illustration of long-term weight tethered to financial documents on desk

Non-Current Liabilities (Long-Term Liabilities)

Non-current liabilities are long-term financial obligations that help nonprofits invest in growth and infrastructure while requiring careful management to ensure sustainability and responsible future commitments.
Learn More >

View All >

Impact Evaluation

Topics focused on monitoring, evaluating, and learning in change and impact.

Illustration of campaign poster on scaffolding beside rising building

Capital Campaigns

Capital campaigns are intensive fundraising efforts that enable nonprofits to secure significant resources for major projects, supporting long-term growth and sustainability in social innovation and development.
Learn More >
Formula for net assets growth rate on blackboard in vector style

Net Assets Growth Rate

The net assets growth rate measures changes in a nonprofit’s equity, signaling financial strength or weakness. It is crucial for assessing sustainability, especially in social innovation and international development sectors.
Learn More >
Glowing globe beside stacked IFRS documents with geometric accents

International Financial Reporting Standards (IFRS)

International Financial Reporting Standards (IFRS) provide a global framework for nonprofits, enhancing transparency, cross-border accountability, and donor trust in social innovation and international development.
Learn More >

View All >

Technology for Good

Concepts related to the role of tech in social innovation.

Encumbrances (Committed Grant Funds)

Encumbrances help nonprofits track committed but unspent grant funds, ensuring compliance, preventing overspending, and improving...

Learn More >

sealed envelope stamped committed glowing beside stack of coins

Earned Income Ratio

The earned income ratio measures the share of nonprofit revenue from business-like activities, indicating financial...

Learn More >

Earned Income divided by Total Revenue formula on blackboard

Purchases of Property, Plant, and Equipment (PP&E)

Purchases of property, plant, and equipment reflect nonprofits' investments in long-term capacity, signaling strategic growth...

Learn More >

Illustration of water flowing into building van and computer symbolizing PP&E purchases

Program Expenses

Program expenses are direct costs nonprofits incur to deliver mission-related activities, crucial for accountability, transparency,...

Learn More >

Chalkboard with education health advocacy icons connected to expense markers

View All >

Proximatepedia List of Concepts

Accounting Policy Assumptions Accounts Payable Accounts Receivable Accrual vs. Cash Basis Procedures Accrued Expenses Accumulated Depreciation Adjustments for Non-Cash Items (Depreciation, In-Kind Contributions, Unrealized Gains/Losses) Administrative Expense Ratio Advocacy & Policy Expenses Annual Giving Programs Audit Readiness (Single Audit, Donor Audit) Audit Trail Average Gift Size Beginning Cash and Cash Equivalents Beginning Net Assets Board-Designated Reserves Break-Even Analysis (for Earned Income Programs) Bridge Funding (gap coverage) Budget Narrative Budget vs. Actual Reports Burn Rate (Program Spending Pace) Capital Campaigns Capital Funding Cash and Cash Equivalents Cash Flow Timing (Disbursements vs. Spend) Cash Ratio Challenge / Matching Funds Change in Net Assets Change in Net Assets With Donor Restrictions Change in Net Assets Without Donor Restrictions Changes in Working Capital (Receivables, Payables, Prepaids) Charity Commission Annual Return (UK) Chart of Accounts (COA) Chart of Accounts (Grant-Specific Codes) Chart of Accounts (Grant-Specific Codes) Chart of Accounts (Grant-Specific Codes) Conferences and Convening Conflict of Interest Policies Consolidated Reporting Contributions (With Donor Restrictions) Contributions (Without Donor Restrictions) Contributions Restricted for Long-Term Purposes (e.g., Endowments, Capital Projects) Corporate Donors (CSR, Sponsorship, Partnerships) Corporate Social Responsibility (CSR) Giving Cost Allocation Cost Effectiveness Analysis Cost per Dollar of Contribution Raised Cost per Outcome Cost per Output Cost Principles (OMB Uniform Guidance, IFRS, etc.) Cost-Benefit Analysis Coverage of Annual Expenses by Net Assets Cross-Subsidization CSR Partnerships (Cause Marketing, Co-Branded Campaigns) Current Assets Current Liabilities Current Portion of Long-Term Debt Current Ratio Days Cash on Hand Debt Service Coverage Ratio Debt to Assets Ratio Debt to Net Assets Ratio Deferred Revenue Deferred Revenue (Advance Grant Payments) Depreciation Schedules Designated Funding Development Staff Costs Diaspora Donors Digital Campaigns (Peer-to-Peer, Crowdfunding, Social Media) Direct Costs Disclosure Requirements Donor Acquisition Cost Donor Audit / Compliance Audit Donor Compliance Matrix Donor Lifetime Value Donor Retention Rate Donor-Advised Funds (DAFs) Donor-Specific Guidelines Double-Entry Bookkeeping Earned Income Ratio Encumbrances (Committed Funds) Encumbrances (Committed Grant Funds) Ending Cash and Cash Equivalents Ending Net Assets Endowment Draws (Board-Approved Spending) Estimation Assumptions Event Gross Margin Exit Costs (Program Closure/Transition) Facilities & Occupancy (Rent, Utilities, Maintenance) Faith-Based Donors Finance & Audit Committee Roles Financial Assumptions Forecasting Assumptions Foundation Grants Full Cost Recovery Fundraising Direct Expenses (Campaigns, Appeals) Fundraising Expense Ratio Fundraising Expenses Fundraising ROI Generally Accepted Accounting Principles (GAAP) Government Grants & Contracts Grant Agreement / Award Letter Grant Budget Grant Dependence Ratio Grant Lifecycle Grant Management System (GMS) Grant Modifications / Amendments Grant Restrictions Grant Revenue Recognition (Conditional vs. Unconditional) Grant Risk Assessment Grants and Contracts (Exchange Transactions) Grants and Pledges Receivable Grants to Subrecipients / Partners Gross Margin Ratio Human Resources & Administration IFR4NPO (Emerging Nonprofit Standard) In-Kind Contributions (Goods, Services) Increase/Decrease in Net Assets Independent Audit Indirect Cost Rate (NICRA, de minimis) Indirect Costs (Overhead) Individual Donors (Small, Mid, Major) Institutional Donors (Foundations, Bilaterals, Multilaterals) Intangible Assets Internal Audit Internal Controls (COSO Framework) International Financial Reporting Standards (IFRS) Inventory Investment Return (Dividends, Interest, Gains/Losses) Investments (Long-Term) IRS Form 990 (U.S.) Journal Entries Legacy / Planned Giving Donors Licensing & Royalties Lifecycle Costs (Program Lifetime Costing) Line-Item Budget Major Gifts Management and General Expenses Management and Governance Management Letter Marketing & Communications Costs Matching Funds / Cost Share Membership Dues Membership Programs (Engagement-Oriented) Month-End Close Process Months of Cash on Hand Multilateral and Bilateral Donor Grants Net Assets Growth Rate Net Assets Released from Restrictions Net Assets to Liabilities Ratio Net Assets With Donor Restrictions Net Assets Without Donor Restrictions Net Cash Provided by (Used in) Financing Activities Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Operating Activities Net Increase (Decrease) in Cash and Cash Equivalents Net Special Events Revenue No-Cost Extension Non-Current Assets (Long-Term Assets) Non-Current Liabilities (Long-Term Liabilities) Notes Payable / Bonds Payable Notes to the Financial Statements OMB Uniform Guidance (2 CFR 200) Operating Contingency Operating Margin Ratio Operating Reserves Ratio Operating Support Pension and Benefit Obligations Pipeline (Planned Spend) Planned Giving (Bequests, Legacy Gifts) Pledges Receivable (Grant Commitments) Prepaid Expenses Pro Forma Proceeds from Borrowings (Debt Issuance) Proceeds from Sale of Investments or PP&E Product Sales / Social Enterprise Income Professional Services (Legal, Audit, Consulting) Program Budget Program Expense Ratio Program Expenses Program Indirect Expenses (Shared Costs Allocated) Program Service Fees (Tuition, Ticketing, Service Charges) Program Service Revenue (Exchange Transactions) Program vs Support Ratio Program-Specific Direct Expenses Programmatic Funding Project-Based Funding Property, Plant, and Equipment (PP&E) Prospect Research & Pipeline Management Purchases of Investments Purchases of Property, Plant, and Equipment (PP&E) Quick Ratio (Acid Test) Reconciliation (Bank, Grants, Subledgers) Recurring Subscriptions Repayments of Borrowings Reporting Requirements Reserves / Contingency Allocation Restricted versus Unrestricted Revenue Ratio Revenue Concentration Ratio Revenue Growth Rate Revenue to Expense Ratio Scalability Costs Scenario Planning Inputs Seed / Catalytic Funding Segregation of Duties Shared Costs / Pooled Costs Single Audit (U.S. Federal Funds) Small Gifts (Grassroots) Solvency Ratio Special Events – Direct Costs Special Events (Galas, Auctions, Walks) Special Events Revenue (Gross) Sponsorships Stability Ratio Statement of Activities (Income Statement) Statement of Cash Flows Statement of Financial Position (Balance Sheet) Strategic Opportunity Subrecipient Monitoring Surplus or Deficit Ratio Sustainability Planning (Post-Grant) Technology & Software (Program and Support) Time & Effort Reporting Total Assets Total Expenses Total Liabilities and Net Assets Total Net Assets Unallowable Costs Undesignated Funding Unit Cost / Cost per Beneficiary Value-for-Money (Economy, Efficiency, Effectiveness) Variance Analysis Volunteer Recruitment & Engagement Costs Whistleblower Policies Working Capital Ratio Workplace Giving & Payroll Deduction
Filter by Categories