Revenue Section Resources

Contents
Audit Totals (audited/reviewed CDP Surveys)
Earned Revenue
Investment Revenue
Non-Operating Revenue (not available to <50k CDP surveys)
Contributed Revenue
Revenue Summary/Narrative


Revenue Audit Totals (audited/reviewed CDP surveys) 

Support Center Tips: 

• Triple check your audit totals!
• These totals drive the error check on the data entered in this section.

Customization: This section appears if you have answered Yes to "Audit for FY" in survey settings. 

Required Fields: This section is required if you are Audited or Reviewed

Articles

• Audit totals and How to Find Them in an Audit
• How to find Non-operating Revenue on an Audit

Earned Operating Revenue

Support Center Tips: 

• If you have membership revenue that doesn't fit into Individual or Organizational, like household or family memberships, include it in Individual
• Fees you charge for tours of your facility go in Earned Program Revenue Not Included Above
• Attendee-Generated Revenue examples: Gift Shop and Merchandise Sales, Food and Concessions Revenue, Advertising Revenue
• Earned Program Revenue Not Included Above examples: Guided or Group Tour Revenue, Fiscal Sponsorship Administration Fees
• Earned Non-Program Revenue Not Included Above examples: Loan Interest, Application Fees, Parking Fees

Customization:

• All CDP Surveys include the Earned Operstaing Revenue section
• Survey Settings Control the restricted column in this section for Audited and Un-audited organizations
• The <50k CDP survey does not have an option to add restricted revenue

Required Field Information:

• Subscriptions Revenue: if you enter data, you must enter the number of Subscribers in Member's and Subscribers under Program Activity & Audiences
• Membership fees - Individual: if you enter data, you must enter the number of Individual Members in Member's and Subscribers under Program Activity & Audiences
• Membership fees - Organizations: if you enter data, you must enter the number of Organizational Members in Member's and Subscribers under Program Activity & Audiences
• Ticket Sales/Admissions: if you enter data, you must enter data in the Paid Participation/Attendee fields under Program Activity & Audiences
• Earned Program Revenue Not Included Above: if you enter data, a required description field appears. The notes that are entered are at your discretion.
• Earned Non-Program Revenue Not Included Above: if you enter data, a required description field appears. The notes that are entered are at your discretion.

Breakout Questions:

• Digital Program Revenue: Of your organization's total earned operating revenue, how much was from programming delivered digitally?
  • Examples: Online class fees, ticket sales for livestreams, sales of online publications, etc. 
  • Amounts included here should also be entered in the earned revenue section above
  • This field is optional
  • You can provide an estimate

Articles

• Types of Earned Operating Revenue: Program, Non-Program, Attendee-generated
• The difference between Contribution, Membership, and Sponsorship Revenue
• What are revenue restrictions and how do I account for them?
• What is the right ratio of earned to contributed revenue?
• What are some limitations of restricted revenue?
• Recording gallery sales on consignment
• Should government grants and contracts be treated as earned or contributed revenue?

Investment Revenue

Customization:

• All surveys include the Investment revenue section
• Survey settings control both the restricted column and an Investment Revenue Non-Operating line

Required Fields: None. This section is optional.

 

Non-Operating Revenue

Support Center Tips: 

• Sometimes Non-Operating Revenue is located in a place on an Audit that can make matching with the Audit Totals difficult.
• If there is an error, just reach out to our Support Center with the audit and we'll review it and help make the adjustment: help@culturaldata.org

Customization: 

• Survey settings determine if this section is in the CDP survey
• Survey settings determine if the restricted column is in their section
• This section is not available in <50k CDP surveys

Required Fields: If you have entered data in the Other Non-Operating Revenue fields, a Describe text box will appear and is required.

Articles

• The difference between Operating and Non-operating Revenue
• How to find Non-operating Revenue on an Audit
• Entering Prior Period Adjustments and Transfers & Reclassifications

Contributed Revenue

Support Center Tips: 

• If you are getting an error for the contributors, check that the amount of contributors isn't more than the total contributions on that line.
• In-kind contributions are often misunderstood, take a look at our article so you do not have to make changes later.

Customization: 

• Survey settings control the restricted column
• Survey settings determine if you see a line for Parent Organization Support

Required Fields:

• Contributions: if you enter data in any of the first nine contributions fields, you must add the number of people/orgs who contributed at the end of that line.
• Special Fundraising Events: If you enter data, you must select if you are reporting the gross or net amount from the event. Gross = All event income. Net = All event income minus the event expenses. 
• Net Amount: if you select Net in the questions above, you will be required to enter your event expenses in a line that appears.
• Other Non-Operating Revenue: if you enter data, a required description field appears. The notes that are entered are at your discretion.
• Are you in a Capital Campaign: this question is required. You must select yes or no. 

Breakout Questions:

• Digital Contributed Revenue: of your organization's total contributed revenue, how much was associated with programming delivered digitally?
  • Examples: contributions from an online gala, grants restricted to digital programs, etc.
  • Amounts included here should also be entered in the earned revenue section above
  • This field is optional
  • You can provide an estimate

Articles

• What are Net Assets Released from Restriction?
• In-Kind donations and recording them in the CDP survey
• Parent organization Support vs In-kind Support and recording in the CDP survey
• What are revenue restrictions and how do I account for them?
• What is the right ratio of earned to contributed revenue?
• How does restricted revenue impact my organization's performance?
• Should government grants and contracts be treated as earned or contributed revenue?
• How to record contributions from crowdfunding or federated giving campaigns

Revenue Summary/Narrative

Support Center Tips

• These are brief narrative fields that appear at the end of the Revenue, Expenses, Balance Sheet,  and Program Activity & Audiences sections
• We want to clarify that each narrative section is optional, but if you do add information to them, the narrative will appear in your report to all funders
• They will appear for each year in funder reports
• They have a text limit of 500 characters
• The narrative fields are really intended as annotations and explanations of the data in your report
• They are not intended to replace any additional narrative portions of your grant
• We encourage uses to stay focused on explanations of the data in these fields

Customization: This section is included in all CDP surveys and will appear on any funder report that is run with this CDP survey included.

Required Fields: This section is optional.

Articles

• How to utilize the funder report narrative fields

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