The court found that a nonprofit's donation receipts were included in its revenues for determining its business interruption claim. Alley Theatre v. Hanover Ins. Co., 2020 U.S Dist. LEXIS 52393 (S.D Tex. March 26, 2020). 

    Alley Theatre was closed due to Hurricane Harvey. It received donations after it was closed. Alley submitted a claim for business interruption losses due to its closure. Its policy provided income coverage "during the 'restoration period' when your business is necessarily wholly or partially interrupted by direct physical loss of or damage to property at a covered location." The policy further provided that "actual loss of net income (net profit or loss before income taxes) that would have been earned or incurred and continuing operating expenses normally incurred by your business" was covered. 

    Hanover argued that Alley was required to produce information on the donations it received after it was closed because the donations represented revenue that was included in the business-interruption loss calculation. Alley responded that the donations did not represent revenue, and, even if they did, they would not be included in the business-interruption loss calculation because they were received after Alley closed due to the hurricane. 

    The court relied upon a Fifth Circuit case, Finger Furniture Co. v. Commonwealth Ins. Co., 404 F. 3d 312 (5th Cir. 2005), where a furniture company held a weekend sale after reopening its furniture store that had closed for two days due to flooding from a tropical storm. There, the insurer argued that Finger Furniture did not have an actual loss of sales because it made up sales in the two-day event. The Fifth Circuit disagreed. The business-loss provision said nothing about taking into account actual post-damage sales to determine what the insured would have experienced had the storm not occurred. The most reliable evidence of what a business would have done had the catastrophe not occurred was what it had been doing in the period just before the interruption. 

    Therefore, as a matter of law, the charitable donations were included in the nonprofit's revenue calculation, and the parties were to follow the Finger Furniture's instruction for business-interruption calculations, limiting inquiry to historical revenue and not actual post-storm revenue.