Value of revenue contributed as grants and donations during the reporting period.
This metric is intended to capture revenue from both unrestricted and restricted operating grants and donations. It should not include equity grants for capital, grants intended for future operating periods, or grants that will be passed through to other organizations. Organizations should recognize grant revenue on a systematic basis as income over the periods necessary to match them with the related costs which the grants are intended to compensate. If a grant relates to expenses already incurred and no future related costs are expected, the grant should be recognized as income in the period during which it becomes receivable.
This metric should include only financial grants and donations received and not the value of in-kind donations.
This is a submetric of Total Revenue (FP6510), which has 6 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revisions to definition and usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
No change.
March 2014 - IRIS v3.0 Released
Material change. Revenue from Grants and Donations (FP3021) replaced Contributed Revenue (FP3021). Metric name and definition modified to provide clarity based on best practices and standard guidance.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Immaterial change. Contributed Revenue (FP3021) replaced Revenue Contributed (F1.1). IRIS ID / metric name changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS v1.0 Released
New metric. Revenue Contributed (F1.1) was developed via the Original IRIS Working Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).