Income Statement Report

Component File: src/features/reports/components/IncomeStatementReport.tsx Route / navigation: Path /reports, Zustand reportTool = income-statement. See 00-REPORTS-HUB.md. Access Level: Parent Org and Fund Users with report access (position-based) Last Updated: April 12, 2026

Parity contract (do not drift): `documentation/contracts/INCOME-STATEMENT-PARITY.md` — RPC names, p_exclude_close_entries, shared fetchers, verification SQL, regression gate. Shared drawer contract: `documentation/contracts/LEDGER-DRAWER-INVARIANTS.md` — shared scope and opening-balance rules for report/accounting pullouts.

✨ Recent Updates

Shared donor context helper for revenue JE drill-down (April 6, 2026)

Refactor: Revenue donation context in the nested JournalEntryEditDrawer now uses the shared buildDonationContextFromLedgerRow() helper instead of report-local logic.
Behavior: Revenue rows continue to show donor attribution in the JE drawer, but the amount/date/donor banner now matches the same derivation rules used across Balance Sheet, Cash Flow, and by-fund report drawers.

Parent-org drawer scope hardening (April 12, 2026)

Shared helper fix: fetchLedgerEntriesByAccountCode() now restricts parent-org/admin drawer account lookup and journal-line aggregation to the selected parent organization’s child-fund tree instead of every org in the database that happens to reuse the same account code.
Affected pullouts: Income Statement, Balance Sheet, Cash Flow, Comparative Report, Revenue Reconciliation, and Chart of Accounts.
Why it matters: Without this scope hardening, opening balances for common codes such as 1000 can be massively overstated in parent-org drawers.

Drill-down drawer date sync (April 2, 2026)

While the drawer is open, changing the report start/end range does not overwrite the drawer’s date pickers.
While the drawer is closed, drawer dates stay aligned with the report range.
Clicking a revenue or expense line resets the drawer range to the current report start and end so each drill-down matches what is on screen.

Ledger drill-down paging & drawer refresh (March 21, 2026)

Data: Paged calls to fetchLedgerEntriesByAccountCode() load drawer rows in chronological ascending order when the Income Statement drill-down opens (transactionOrder: 'asc'). Load more appends the next rows forward in time.
UX: In-drawer hint reports.drawer.recentEntriesFirstHint reflects oldest-first loading for the selected range.
JE save/void: Drawer refetch uses the same first page (limit + offset: 0) as the initial open and resets “has more” state.
Affected files: IncomeStatementReport.tsx, ledger-reads.ts (shared with Cash Flow, Balance Sheet, Chart of Accounts)

Revenue parity guardrail with Revenue Reconciliation (March 26, 2026; contract locked April 12, 2026)

Source of truth: Income Statement revenue remains ledger-backed (journal_entry_lines) via get_income_statement_data.
No UI override layer: Single-fund and by-fund reports both rely on the RPC contract directly (the old client-side “parity resolver” that swapped totals was removed). For the same fund UUID and date range, get_income_statement_data and the corresponding get_income_statement_by_fund slice are expected to agree; investigate RPC/data if they do not.
RPC contract: balance is canonical; frontend supports legacy amount only as fallback.
App parameters: fetchIncomeStatementData passes p_exclude_close_entries: true so fiscal-year close batches do not zero out closed periods.
Cross-surface rule: For identical entity/date scope, Income Statement total revenue must match Revenue Reconciliation GL revenue baseline.
Verification script: supabase/queries/verify_income_statement_revenue_parity.sql (use the same exclude-close semantics as the app — see parity contract doc).

P&L Drawer Standardization — Running Balance Removed (March 6, 2026)

Changed: Drill-down drawer no longer shows a "Running Balance" or "Amount" column. P&L accounts (revenue/expense) are period-based, not cumulative — a running balance is conceptually misleading for Income Statement items.
New columns: Date, Description, Debit, Credit (matching the simplified by-fund drawer pattern)
Donor enrichment: Revenue account drill-downs now show donor names inline via donation-to-journal-line attribution resolved in ledger-reads.ts
Parent account fix: Clicking a parent account (e.g., 4000) now correctly fetches transactions for the parent + all subaccounts (e.g., 4000.01, 4000.02). Previously, only the parent code was queried, producing a balance mismatch.
Combined balance calculation: fetchLedgerEntriesByAccountCode() now computes a combined debit/credit aggregate across all account IDs when additionalAccountCodes are provided, instead of calling get_account_balance for only the primary code.
Affected files: IncomeStatementReport.tsx, ledger-reads.ts

Overview

The Income Statement Report (also known as Statement of Activities) provides a detailed breakdown of revenue and expenses over a specific time period, showing the organization's financial performance. It categorizes income and expenses into standard nonprofit categories and calculates net income/loss. The report supports drill-down to transaction details and export capabilities.

UI Features

Main Features

Report Header:
Organization name
Date range selector (start and end dates)
Accounting basis line from Chart of Accounts → Account Defaults; included on PDF export subtitle
Export button
Back to Reports Hub button
Revenue Section:
Donations (Direct Public Support)
Earned Income
Book Sales
Initial Fees
Interest Income
Miscellaneous Revenue
Admin Fees (parent org revenue)
Total Revenue
Expense Sections:
Program Services:
Tithe
Donations (outgoing)
Family Support
Foreign Supplies
Foreign Equipment
Foreign Construction
Subtotal
Personnel:
Salaries - Officers
Salaries - Other
Pension/Retirement
Benefits
Payroll Taxes
Subtotal
Administrative:
Legal
Accounting
Advertising
Office Supplies
Postage
Printing
IT
Software
Subtotal
Facilities:
Rent
Utilities
Telephone
Repairs
Mortgage Interest
Subtotal
Other:
Travel
Meals
Training
Insurance
Bank Fees
Contract Fees
Donor Appreciation
IFM Admin Fee
Miscellaneous
Subtotal
Total Expenses
Net Income/Loss:
Calculated as Total Revenue - Total Expenses
Color-coded (green for profit, red for loss)
Drill-Down Capability:
Click any line item to view transactions
Transaction drawer with JE-line detail
Filter by date range
Revenue transactions can show donor attribution and donation context in the JE drawer

Income Statement Layout

REVENUE
  Donations (Direct Public Support)        $47,204.68
  Earned Income                             $5,000.00
  Book Sales                                $1,200.00
  Initial Fees                              $2,500.00
  Interest Income                             $150.00
  Miscellaneous Revenue                       $300.00
  Admin Fees                                $1,500.00
  ─────────────────────────────────────────────────
  Total Revenue                            $57,854.68

EXPENSES
  Program Services
    Tithe                                   $4,500.00
    Donation                                $2,000.00
    Family Support                          $3,500.00
    Foreign Supplies                        $1,200.00
    Foreign Equipment                         $800.00
    Foreign Construction                    $5,000.00
    ─────────────────────────────────────────────
    Total Program Services                 $17,000.00

  Personnel
    Salaries - Officers                    $12,000.00
    Salaries - Other                        $8,000.00
    Pension/Retirement                      $1,500.00
    Benefits                                $2,000.00
    Payroll Taxes                           $1,800.00
    ─────────────────────────────────────────────
    Total Personnel                        $25,300.00

  Administrative
    Legal                                     $500.00
    Accounting                              $1,200.00
    Advertising                               $800.00
    Office Supplies                           $400.00
    Postage                                   $200.00
    Printing                                  $300.00
    IT                                        $600.00
    Software                                  $450.00
    ─────────────────────────────────────────────
    Total Administrative                    $4,450.00

  Facilities
    Rent                                    $3,000.00
    Utilities                                 $500.00
    Telephone                                 $300.00
    Repairs                                   $200.00
    Mortgage Interest                           $0.00
    ─────────────────────────────────────────────
    Total Facilities                        $4,000.00

  Other
    Travel                                  $1,500.00
    Meals                                     $600.00
    Training                                  $400.00
    Insurance                               $1,200.00
    Bank Fees                                 $150.00
    Contract Fees                             $800.00
    Donor Appreciation                        $300.00
    IFM Admin Fee                           $2,500.00
    Miscellaneous                             $200.00
    ─────────────────────────────────────────────
    Total Other                             $7,650.00

TOTAL EXPENSES                             $58,400.00

NET INCOME (LOSS)                           ($545.32)

This layout block is an illustrative report example using standard chart labels. It is not saying donation/refund/event posting code hard-codes these numeric accounts; posting paths use purpose-based mappings / organization defaults where implemented.

Transaction Drill-Down Sheet

Date
Description
Donor Name (for donations)
Debit
Credit
Fund (when applicable)
Voided status

Data Requirements

Income Statement Data

organization_id (uuid) - Organization
start_date (date) - Period start
end_date (date) - Period end
revenue (object) - Revenue categories and amounts
expenses (object) - Expense categories and amounts
net_income (decimal) - Calculated net income/loss

Revenue Data

donations (decimal) - Direct public support
earned_income (decimal) - Program service revenue
book_sales (decimal) - Product sales
initial_fees (decimal) - Membership/initial fees
interest_income (decimal) - Investment income
misc_revenue (decimal) - Other revenue
admin_fees (decimal) - Administrative fee revenue
total_revenue (decimal) - Sum of all revenue

Expense Data (by category)

Each category contains line items with amounts:

program_services (object) - Program-related expenses
personnel (object) - Staff-related expenses
administrative (object) - Admin expenses
facilities (object) - Facility-related expenses
other (object) - Other operating expenses
total_expenses (decimal) - Sum of all expenses

Transaction Detail Data (for drill-down)

id (uuid) - Transaction ID
date (date) - Transaction date
description (string) - Description
debit (decimal) - Debit amount
credit (decimal) - Credit amount
account_code (string) - GL account code
fund_name (string, nullable) - Organization/fund label shown in the drawer
donor_id (uuid, nullable) - Donor ID (for donations)
donor_name (string, nullable) - Donor name

Access & Permissions

Requires report read access to view the report
Requires report export access for CSV / Excel / PDF export flows
Parent-org users can view consolidated activity across child organizations
Fund users are limited to organizations available through the entity selector mapping

Validation & Error States

Start and end dates are required
End date must not precede start date
Empty periods render a dedicated empty-activity state
Main report fetch failures render a dedicated error state with retry
Drawer fetch failures surface toast feedback and clear the drawer table safely
Export failures surface toast feedback without changing report state

Loading States

Initial report load uses skeleton / placeholder UI
Date changes preserve prior data while React Query refetches
Drawer fetches load independently from the main report body
Nested journal-entry fetches load independently inside the JE drawer

Report State Model (Main Report Body)

Loading: Header-level loading indicator while the initial query resolves
Error: Main report body displays an error state with retry action
Empty: Main report body displays an empty-activity state when query succeeds with zero revenue/expense rows
Success: Main report body renders grouped account lines, totals, and net income

Current Frontend Data Sources

fetchIncomeStatementData(entityId, startDate, endDate) supplies the report body totals and grouped account data
fetchLedgerEntriesByAccountCode(entityId, accountCode, startDate, endDate, { limit, offset, additionalAccountCodes, enrichDonorNames, transactionOrder? }) supplies the drill-down drawer rows (see March 21, 2026 update for paging defaults)
applyVoidedEntryDisplay() annotates voided entries / reversals for drawer display
fetchJournalEntryByLineIdForEntity() hydrates the nested Journal Entry Edit Drawer when a row is clicked. In fund-scoped reports, this keeps Aplos batch imports readable by restricting the JE drawer to the current entity’s attributed lines (fund_id preferred, organization_id fallback when fund_id is null) even when the batch entry_number spans many funds.

Void integrity (multi-fund / shared `entry_number`)

Invariant: For a given entry_number, all original lines (not void-reversal rows) must share the same is_voided flag. The application void path updates every line in the batch; mixed state usually indicates import drift or manual SQL and should be repaired in journal_entry_lines.
Frontend: computeJournalEntryStatusFromLines() in journal-entries.ts drives entry-level status for fetchJournalEntryByLineId, fetchJournalEntryByLineIdForEntity, and fetchJournalEntriesPaginated (RPC list). Inconsistent batches are surfaced as posted with a console warning until data is fixed.
Drill-down: fetchLedgerEntriesByAccountCode returns per-line is_voided for styling via applyVoidedEntryDisplay(). fetchLedgerEntriesByAccountAndFund excludes voided lines entirely—so mixed metadata still makes consolidated vs by-fund views disagree until the DB is aligned.
Ops / verification: supabase/queries/repair_inconsistent_void_flags.sql, supabase/queries/verify_journal_void_integrity.sql
Grouping: groupTransactionsByEntry() uses isVoidedEntry / isVoidReversal from applyVoidedEntryDisplay when present so grouped-row badges match row styling.

Drawer Transaction Shape

date / displayDate - Transaction date plus the void-aware display date
description - Journal-entry line description
debit / credit - Raw JE amounts shown in the 4-column drawer
fundName - Organization / fund label shown beside the row when available
donorName / donorId / donorNames - Revenue-only donor attribution fields
isVoidedEntry / isVoidReversal / voidedOn - Voided-entry display state

Data Source

Primary Table: journal_entry_lines joined with accounts
Filtering: By organization_id (or all if "All Nonprofits" selected)
Date Range: User-selectable start/end dates
Account Type: Filters by accounts.type ('revenue' or 'expense')

*All ledger data lives in journal_entry_lines (the ledger_entries table was dropped in January 2026).*

Key Functions

fetchIncomeStatementData() - Aggregates revenue/expenses by account code (uses RPC)
fetchLedgerEntriesByAccountCode() — Fetches JE-line transaction details for drawer drill-down (paginated “recent slice first”; see March 21, 2026 update and Developer Playbook §17.5)

RPC Data Contract Notes (March 2026; see INCOME-STATEMENT-PARITY.md)

get_income_statement_data returns account value in balance (canonical)
Frontend mapper reads balance first and temporarily tolerates legacy amount (warning once) for backward compatibility
Rows missing both balance and amount default to 0 and emit a warning once per fetch context
Exclude close entries: the UI uses the overload that accepts p_exclude_close_entries and passes true (see fetchIncomeStatementData in financial-reports.ts)

Recent Changes (March 2026)

Income Statement data-contract hardening (March 20, 2026) — Frontend mapping now treats balance as canonical for income-statement RPC responses, with guarded compatibility for legacy amount payloads to prevent all-zero regressions.
Main report state differentiation (March 20, 2026) — Main report body now separates error, empty-period, and success rendering so failures no longer appear as generic no-data.
Donor attribution in drilldown — Revenue account drilldowns now show the donor name next to each transaction row. The data layer resolves donors at the journal-entry level by matching sibling JE lines against the donations table (buildDonorAttributionMap in ledger-reads.ts). This works even though reports display credit-side lines while donations link to debit-side lines.
Donation context in JE drawer — When clicking a revenue transaction that has donor attribution, the Journal Entry Edit Drawer now shows a "Donation Context" banner with the donor name, amount, and date. Single-donor entries include a clickable link that deep-links to the Donor CRM profile via setPendingSearchResult + navigateTo.
Duplicate close button fix — The shell StackedDrawerContent close button is now hidden (hideCloseButton) while the JE sub-drawer is open. The JournalEntryEditDrawer owns its own guarded close button that intercepts unsaved-change dismissal. Applied across all 11 JE drawer consumers (reports, accounting, donors).
Shell close-control primitives — StackedDrawerContent and SheetContent both gained an optional hideCloseButton prop to let child content own the close action.
View-mode footer Close removed — The redundant footer "Close" button in view mode was removed from JournalEntryEditDrawer. The top-right X button is the single close affordance.

Recent Changes (February 2026)

Historical note — The earlier February drawer simplification was later superseded by the March 6, 2026 P&L drawer standardization at the top of this doc.
Wired `highlightLineId` — The clicked transaction line is now highlighted and scrolled-to in the Journal Entry Edit Drawer.
Net Income conditional coloring — Net Income line now shows green when positive, red when negative (per STYLING-GUIDE §Financial Indicator Colors).
Removed transaction grouping toggle — The "Grouped / All Lines" toggle was removed; the drawer now shows a flat list of revenue/expense items.
JournalEntryEditDrawer uses color helpers — Hardcoded debit/credit colors replaced with DEBIT_TEXT_CLASS / CREDIT_TEXT_CLASS from accountingAmountColors.ts.

Recent Changes (January 2026)

Removed Functional Expense Summary - This Form 990-specific feature was moved to the Form 990 Builder tool where it belongs
Removed Cash/Accrual Toggle - The toggle was non-functional (data query doesn't support accrual basis yet). Will be re-added when accrual accounting is fully implemented

Recent Fixes (December 2025)

Historical note - This fix removed the old 2-character prefix bug in drill-down filtering.

Regression Checklist (Income Mapping)

Use this checklist after any change to report RPCs or financial-reports.ts mapping logic. The canonical gate list lives in `INCOME-STATEMENT-PARITY.md` section 9.

1. RPC contract parity

2. Entity scoping parity (Playbook §11)

3. Cross-report consistency

4. Revenue reconciliation

5. 2026 regression case

6. Automated tests

7. Main report state differentiation

get_income_statement_data returns balance and frontend maps non-zero values correctly.
get_income_statement_by_fund returns balance and by-fund columns show non-zero values when JE lines exist.
UI calls use p_exclude_close_entries: true for statement views (see fetchIncomeStatementData).
getOrgId(entityId) is used for read queries.
Parent org / all passes null scope for aggregate reads (no getActualOrgId fallback in reads).
Same date range + entity produces consistent totals in Income Statement, Cash Flow, and Comparative report income sections.
Same scope as Income Statement: GL revenue baseline matches fetchIncomeStatementData totals (revenue-reconciliation.ts).
For Bloom Strong (or equivalent seeded org with known 2026 JE activity), total_revenue is not zero.
npm run test -- src/lib/incomeStatementByFundAggregation.test.ts src/lib/revenueReconciliationParity.test.ts
Force an RPC failure and verify error state + retry appear (not generic no-data).
Use a no-activity date window and verify empty-activity state appears.
Restore healthy data and verify success state re-renders account lines and totals.

Additional Notes

Account Code Mapping (Standard Chart of Accounts)

Revenue accounts (4xxx):

| Code | Account Name | Form 990 Line |

|------|--------------|---------------|

| 4000 | Direct Public Support | 1f |

| 4010 | Program Income | 8 |

| 4020 | Book Sales | 11d |

| 4030 | Initial Fee | - |

| 4040 | Interest Income | 3 |

| 4050 | Miscellaneous Revenue | 11d |

| 4100 | Admin Fees from Ministries | - |

Expense accounts (5xxx):

| Code Range | Category | Form 990 Lines |

|------------|----------|----------------|

| 5000-5080 | Program Services (Grants & Foreign Ops) | 1-3 |

| 5100-5140 | Personnel (Compensation & Benefits) | 5-10 |

| 5200-5410 | Administrative (Professional Fees, Office, IT) | 11-14 |

| 5500-5540 | Facilities (Occupancy) | 16, 20 |

| 5600-5670 | Travel & Education | 17, 19 |

| 5700-5710 | Insurance | 23 |

| 5800-5899 | Other Expenses | 24 |

| 5900 | IFM Admin Fee | - |

See STANDARD-CHART-OF-ACCOUNTS.md for complete mapping.

Nonprofit Accounting Standards

Follows FASB ASC 958 (Not-for-Profit Entities):

Statement of Activities format
Net asset classification

Synced from IFMmvp-Frontend documentation: pages/reports/02-INCOME-STATEMENT-REPORT.md

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