GuidePoint Metrics

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Total Income

Total income (Total receipts) is the charity’s total earnings for the financial year before deducting taxes. It includes all sources of income and is not limited to only cash earnings. Total income comprises Programme Fees, Total Donations, Government Grants, Investment Returns and Other Income.

Total Income = Total Donations + Investment Income + Programme Fees + Government Grant + Other Income


Total Donation

Total donations is the consolidated donations received in cash and in kind. For donations of assets, the ownership of the asset must be transferred to the charity to qualify as a donation. 

  • Cash donations includes cash, cheques and any monetary instruments received by the Charities/IPCs
  • Donations in kind are non-cash donations, such as assets, whereby its value is estimated with sufficient accuracy, based on the open market valuation of it

Total Donations = Donations-In-Cash + Donations-In-Kind

Total Donation Ratio

Total Donation Ratio is the percentage which total donation income contributes to the income of the charity. It is calculated by dividing the total donation against total income.


Investment Income

Investment income is the amount of income earned from investment assets, including dividend returns, interest earned or asset rental income. Common forms of investment income include interest income from fixed deposit accounts in charity’s name and/or gains from sale/disposal of investment assets (if applicable).


Investment Income Ratio

Investment Income Ratio is the percentage which investment income contributes to the income of the charity. It is calculated by dividing investment income against total income.

Programme Fees

Programme fees refers to the income earned by charities from carrying out their activity/programmes through provision of services or taking on work-contracts that contribute to the charity’s objectives or line of service. Examples of programme fee include counselling fee, dialysis fees, patient fees or ward charges.


Programme Fee Ratio

Programme Fees Ratio is the percentage which programme fees contribute to the income of the charity. It is calculated by dividing programme fees against total income.

Government Grant

Government Grants are payments or transfers by the government to aid or support the charities. The amount of government grant given out differs by charities and may or may not be conditional. For conditional grants, if the conditions are not satisfied by the charity, the grant may be reclaimed by the government. The government grants exclude lump sum government grants received for capital items.

Government Grant Ratio

Government Grants Ratio is the percentage which government grant contributes to the income of the charity. It is calculated by dividing government grants against total income.

Other Income

Other Income refers to the consolidated amount of income generated by the charity that is not listed in the main categories listed above. Examples include rental fees, investment gains and membership fees. 

Other Income Ratio

Other Income Ratio is the percentage which other income contributes to the income of the charity. It is calculated by dividing other income against total income.


Income Growth over X years

Income Growth is the annualised change in the charity’s income level over a period of time.


Total Unrestricted Fund

Total Unrestricted Funds are funds that are expendable at the discretion of the charity’s governing board members without any conditions/restrictions. It consists of unrestricted funds and designated funds without trust.

Total Unrestricted Fund = Unrestricted Funds + Designated Funds w/o Trust

Unrestricted Fund Ratio

Unrestricted Fund Ratio measures the charity’s proportion of total unrestricted funds to total expenditure.



Restricted Fund

Restricted funds are funds that are restricted in usage as  determined by the donor or authority during the time of donation/creation. 


Restricted Fund Ratio

Restricted fund ratio measures the proportion of total restricted funds to total expenditure.


Endowment Fund

Endowment fund is a capital fund where the principal sum is invested to generate a source of income for the charity. 

Endowment Fund Ratio

Endowment fund ratio measures the proportion of total endowment funds to total expenditure.


Total Reserve Fund

Total reserve fund is the consolidated total amount of reserve funds that a charity has. Total reserve fund comprises unrestricted fund, restricted fund and endowment fund. 


Total Reserve Fund = Unrestricted Fund + Restricted Fund + Endowment Fund

Total Reserve Fund Ratio

Total reserve fund ratio measures the proportion of total reserve fund to total expenditure


Employee Cost

Employee cost is the cost incurred by the charity to hire and maintain their staff. It includes wages, bonuses and other variable benefits that employees are entitled to. 


Employee Cost Ratio

Employee Cost Ratio measures the proportion of employee cost to total operating expenditure.