Thank you, John. Our Business Office asks us to do this annually, so we are trying to figure out the best way forward so we can be consistent. I appreciate you taking the time to respond!
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Rebecca Swartz (she/her)
Director of Gift & Data Management
The University of North Carolina at Chapel Hill
rebecca.swartz@unc.edu------------------------------
Original Message:
Sent: 07-17-2026 11:45 AM
From: John Taylor
Subject: Doubtful Pledge Calculation
You need to look at your historical collection percentages. I exclude annual fund pledges. You may also want to look at averages based on fund type (endowment versus building versus restricted).
Actually your Business Office should have been doing this since the late 1990's as that is when they had to start calculating a reserve for uncollectible pledges.
John
John Taylor Principal, John H. Taylor Consulting, LLC 919.816.5903 Big ideas; small keyboard