{
  "schemaVersion": 1,
  "documentSet": "nonprofit",
  "asOf": "2026-09-08",
  "counts": {
    "pledges": 12,
    "instalments": 18,
    "receipts": 9,
    "grants": 3,
    "funds": 4,
    "donors": 8
  },
  "identities": [
    {
      "id": "deductible-split",
      "statement": "gross_amount - value_of_benefits = deductible_amount on every receipt",
      "expected": "1669.50"
    },
    {
      "id": "instalments-sum-to-pledge",
      "statement": "the instalments of a pledge sum to its pledge_total, the last one absorbing the rounding",
      "expected": "2850.00"
    },
    {
      "id": "unpaid-instalments-equal-outstanding",
      "statement": "sum(unpaid instalments) = sum(pledge remaining)",
      "expected": "1050.00"
    },
    {
      "id": "grant-budget-equals-award",
      "statement": "each grant's budget lines sum to the amount awarded",
      "expected": "4500.00"
    },
    {
      "id": "fund-balances-roll-forward",
      "statement": "opening + receipts - expenditure = closing on every fund",
      "expected": "3104.75"
    },
    {
      "id": "campaign-raised-excludes-outstanding",
      "statement": "total_raised = donations received + grants awarded, outstanding pledges held separately",
      "expected": "6300.00"
    },
    {
      "id": "in-kind-is-not-cash",
      "statement": "no in-kind fair value appears in any cash total",
      "expected": "285.00"
    }
  ],
  "totals": {
    "pledgedUsd": "2850.00",
    "receivedUsd": "1800.00",
    "benefitsUsd": "130.50",
    "deductibleUsd": "1669.50",
    "outstandingUsd": "1050.00",
    "grantsAwardedUsd": "4500.00",
    "grantSpendUsd": "4395.25",
    "fundsClosingUsd": "3104.75",
    "restrictedClosingUsd": "1904.75",
    "inKindUsd": "285.00",
    "volunteerHours": 47
  },
  "knownDefect": {
    "file": "donation-receipts-deductible-overstated.csv",
    "statedDeductibleUsd": "1800.00",
    "correctDeductibleUsd": "1669.50",
    "overstatementUsd": "130.50",
    "affectedReceipts": 6,
    "cause": "deductible_amount copied from gross_amount on every quid pro quo receipt while value_of_benefits was left correct"
  }
}