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

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What is Statement of Activities (Income Statement)?

The Statement of Activities is a nonprofit income statement that reports revenues, expenses, and changes in net assets, emphasizing mission delivery and financial transparency for social innovation and international development organizations.
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Social Innovation

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

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Chart of Accounts (COA)

A chart of accounts (COA) organizes financial transactions for nonprofits, enabling accurate reporting, budgeting, and donor accountability, especially in social innovation and international development.
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Fundraising Direct Expenses (Campaigns, Appeals)

Fundraising direct expenses are the specific costs tied to campaigns and appeals, crucial for nonprofits to measure efficiency, demonstrate accountability, and build sustainable donor relationships in social innovation and development.
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Cost Effectiveness Analysis

Cost effectiveness analysis helps nonprofits evaluate and compare program costs and outcomes to ensure optimal resource allocation and maximize impact in social innovation and international development.
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What is...

Participatory LeadershipSpecial Events Revenue (Gross)Capital CampaignsPublic TransitEmergency ResponseNo-Cost ExtensionTransactional ResearchHuman RightsMixed-Methods ResearchCommercial Real EstateVolunteer Recruitment & Engagement CostsRecurring SubscriptionsParadigm ShiftPolicy LeadershipScalability CostsParticipatory LeadershipSpecial Events Revenue (Gross)Capital CampaignsPublic TransitEmergency ResponseNo-Cost ExtensionTransactional ResearchHuman RightsMixed-Methods ResearchCommercial Real EstateVolunteer Recruitment & Engagement CostsRecurring SubscriptionsParadigm ShiftPolicy LeadershipScalability Costs

Sustainable Development

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

Net Assets Without Donor Restrictions

Net assets without donor restrictions provide nonprofits with flexible funds to support operations, innovation, and...

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Donor Compliance Matrix

A donor compliance matrix consolidates all donor requirements into one tool, helping nonprofits manage multiple...

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Fundraising Direct Expenses (Campaigns, Appeals)

Fundraising direct expenses are the specific costs tied to campaigns and appeals, crucial for nonprofits...

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In-Kind Contributions (Goods, Services)

In-kind contributions are non-cash donations of goods and services that help nonprofits reduce costs, expand...

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Social Finance

Concepts associated with funding and investment for social impact.

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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.
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Undesignated Funding

Undesignated funding offers nonprofits flexibility to cover core operations, invest in innovation, and respond to crises, supporting long-term strategies and organizational resilience in social innovation and development.
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Accounts Receivable

Accounts receivable are funds owed to nonprofits for delivered services or pledges, crucial for cash flow and financial stability, especially in social innovation and international development sectors.
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Policy and Governance

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

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Donor Lifetime Value

Donor lifetime value (LTV) measures the total net contribution of a donor over time, emphasizing long-term relationships and helping nonprofits optimize fundraising strategies for sustainability and impact.
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Workplace Giving & Payroll Deduction

Workplace giving and payroll deduction programs offer nonprofits steady, recurring donations from employees, enhancing financial sustainability and fostering long-term donor loyalty through scalable, low-cost initiatives.
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Inventory

Inventory is essential for nonprofits managing goods for distribution or sale, ensuring efficient delivery, reducing waste, and supporting financial accuracy and operational impact in social innovation and development.
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Impact Evaluation

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

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Contributions (Without Donor Restrictions)

Unrestricted contributions provide nonprofits with flexible funding to support core operations, cover overhead, and enable innovation, making them essential for financial resilience and long-term sustainability.
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Chart of Accounts (Grant-Specific Codes)

A grant-specific chart of accounts helps nonprofits track funds accurately, ensuring compliance, transparency, and efficient management of multiple donors and projects in social innovation and international development.
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Grant Modifications / Amendments

Grant modifications allow nonprofits to adjust budgets, timelines, and activities post-award, ensuring projects remain compliant, realistic, and aligned with donor expectations despite changing circumstances.
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Technology for Good

Concepts related to the role of tech in social innovation.

Grants to Subrecipients / Partners

Grants to subrecipients enable nonprofits to pass funds to partners for localized delivery, ensuring compliance,...

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Facilities & Occupancy (Rent, Utilities, Maintenance)

Facilities and occupancy costs are essential for nonprofits, covering rent, utilities, and maintenance to support...

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Net Cash Provided by (Used in) Investing Activities

Net cash from investing activities shows how nonprofits allocate cash for long-term growth, capacity-building, and...

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Donor-Specific Guidelines

Donor-specific guidelines set unique financial and reporting rules nonprofits must follow to manage funds from...

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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
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