Royalties for game still in development

Generally speaking, crowdfunding revenue is considered royalty bearing revenue to the extent that the money gets the user access to the game or some other in-game benefit. To the extent it gets you a thank-you, shirt, soundtrack, poster, etc., it’s not royalty-bearing.

In your case, this is basically a game pre-order, so it’s revenue for your game that’s subject to a royalty even though the game doesn’t come out right away.