[Verse 1]
Sarah writes a check to help the shelter grow
Fifty thousand dollars, watch the ledger glow
But attached conditions make the bookkeeper pause
Revenue waits until we've satisfied each clause
[Chorus]
Conditions block the door, restrictions paint the floor
One stops recognition, one just tells you more
CARR principles guide us through the maze
Conditions Are Revenue Roadblocks, restrictions just amaze
Donor says "when," donor says "how"
Timing makes the difference now
[Verse 2]
Grant arrives with strings attached so tight
Build a playground by December thirty-first night
Performance obligation locks the funds away
Until swings are swinging, slides are here to stay
[Chorus]
Conditions block the door, restrictions paint the floor
One stops recognition, one just tells you more
CARR principles guide us through the maze
Conditions Are Revenue Roadblocks, restrictions just amaze
Donor says "when," donor says "how"
Timing makes the difference now
[Verse 3]
Scholarship money tagged for student aid
Restriction noted, revenue parade
No barrier exists to claim it as our own
Just promise kept for education's throne
[Bridge]
Unconditional gifts hit books today
Conditional pledges must wait and obey
Net assets change but categories shift
Temporary holds versus permanent gift
[Chorus]
Conditions block the door, restrictions paint the floor
One stops recognition, one just tells you more
CARR principles guide us through the maze
Conditions Are Revenue Roadblocks, restrictions just amaze
Donor says "when," donor says "how"
Timing makes the difference now
[Outro]
Read the fine print twice before you book
FASB guidance deserves a closer look
Contributions fuel our mission's fire
Revenue recognition lifts us higher