Legacy Pipeline Value
Estimated future value of bequests notified to the organisation but not yet received
What is Legacy Pipeline Value?
Legacy pipeline value is the estimated total value of gifts in wills that a charity expects to receive, from confirmed or probable bequests. It shows the future income expected from legacy giving.
Legacies are often a very large source of charity income, but they arrive unpredictably and take years, so tracking the pipeline helps planning.
How this KPI is measured
- Function
- Fundraising & Income
- Sub-function
- Legacy & Planned Giving
- Industry
- Not-for-Profit / Charity
- Type
- Leading
- Impact
- Revenue
- Unit
- $
- Measurement frequency
- Annual
- Formula
- Sum of estimated bequest values in confirmed or probable pipeline
How to calculate it
Add up the estimated bequest values in the confirmed or probable pipeline.
For example, if a charity has 120 confirmed or probable legacies with a combined estimated value of 3,600,000, the pipeline value is 3,600,000.
Be cautious with estimates, use consistent assumptions, and show confirmed and probable amounts separately.
Where it is used
Forecasting income
Plan for future legacies.
Managing risk
Understand uncertainty in timing.
Reporting to trustees
Show the long-term outlook.
How to improve it
Tips and common mistakes
- Timing is very uncertain. Use a cautious approach.
- Handle supporter information with care and respect.
- Follow accounting rules on recognition.
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