Bilancio consuntivo 2017/en
< Bilancio consuntivo 2017
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Versione del 16 feb 2022 alle 11:11 di Marta Arosio (Discussione | contributi)
Balance sheet
| Clients | 18.579,86 € | ||
| Clients in Italy | 18.579,86 € | ||
| Liquid funds | 442.824,23 € | ||
| Banks | 441.901,67 € | ||
| Unicredit | 388.322,73 € | ||
| Banca Prossima | 36.598,45 € | ||
| Bancoposta | 12.148,15 € | ||
| PayPal | 4.832,34 € | ||
| Cash-in-hand and cash equivalents | 922,56 € | ||
| Cash | 276,86 € | ||
| Prepaid debit cards | 645,70 € | ||
| Credit | 2.028,44 € | ||
| Credit for current taxes | 1.989,18 € | ||
| Credit for current taxes (IRAP) | 1.989,18 € | ||
| Social security institutions | 39,26 € | ||
| INAIL | 39,26 € | ||
| Total assets | 463.432,53 € | ||
| Suppliers | 8.486,12 € | ||
| Suppliers in Italy | 8.486,12 € | ||
| Liquid funds | 97,80 € | ||
| Cash-in-hand and cash equivalents | 97,80 € | ||
| Credit cards | 97,80 € | ||
| Net capital | 395.199,22 € | ||
| Reserves | 80.000,00 € | ||
| Operating fund | 50.000,00 € | ||
| Garantee fund | 30.000,00 € | ||
| Prior period profits and losses | 315.199,22 € | ||
| Prior period profits | 315.199,22 € | ||
| Risks, expenses and severance pay provision | 15.439,75 € | ||
| Provision for severance pay | 15.439,75 € | ||
| Provision for severance pay | 15.439,75 € | ||
| Other accounts payable | 8.055,20 € | ||
| Invoices to be received | 8.055,20 € | ||
| Invoices to be received | 8.055,20 € | ||
| Accounts receivable | 31.348,59 € | ||
| Paybale taxes | 17.697,32 € | ||
| Tax authorities employees | 3.816,58 € | ||
| Tax authorities collaborators | 150,35 € | ||
| Tax authorities professionals | 192,00 € | ||
| VAT | 1.865,09 € | ||
| Payables to tax authorities for substitute tax on severance pay | 11.378,01 € | ||
| Payables to tax authorities bonus DL 66/2014 | 295,29 € | ||
| Social security contributions within 12 months | 6.134,00 € | ||
| INPS | 4.964,00 € | ||
| INPS collaborators | 1.170,00 € | ||
| Other payable | 7.517,27 € | ||
| Wages and salaries | 7.385,27 € | ||
| Suppliers and materials | 132,00 € | ||
| Total Liabilities | 458.626,68 € | ||
| Profit | 4.805,85 € | ||
| Total in balance | 463.432,53 € | ||
Statement of income
| Value of production and other revenues | 507.686,59 € | ||
| Revenues from rendering of services | 50.444,51 € | ||
| Sponsorships | 18.000,00 € | ||
| Training courses | 600,00 € | ||
| Rendering of services | 19.237,95 € | ||
| Counseling activities | 12.606,56 € | ||
| Other revenues | 4.216,13 € | ||
| Operating profits | 195,20 € | ||
| Special VAT scheme | 3.834,22 € | ||
| Refunds | 186,71 € | ||
| Revenues from institutional activities | 453.025,95 € | ||
| Membership fees | 7.250,00 € | ||
| Donations | 20.330,26 € | ||
| 5x1000 (Tax donations) | 397.698,35 € | ||
| Contributions from Wikimedia movement | 15.132,49 € | ||
| Occasional fundraising activities | 1.546,00 € | ||
| Revenues from institutional activities | 10.068,85 € | ||
| Other revenues from institutional activities | 1.000,00 € | ||
| Financial income and expenses | 4,11 € | ||
| Other financial income | 2,42 € | ||
| Bank deposit interest | 2,42 € | ||
| Interest and other financial expenses | 1,69 € | ||
| Passive rounding | 1,69 € | ||
| Total income | 507.690,70 € | ||
| Cost of production | 218.847,74 € | ||
| Raw and consumable materials | 5.525,48 € | ||
| Communication and promotional materials | 3.391,93 € | ||
| Purchase of products and materials | 735,88 € | ||
| Stationery | 1.397,67 € | ||
| Cost for services | 213.322,26 € | ||
| Communication and promotional services | 8.262,38 € | ||
| Travel expenses | 1.606,74 € | ||
| Organization of events | 5.045,43 € | ||
| Participation to events | 1.611,00 € | ||
| Insurance | 2.094,02 € | ||
| Postal services | 4.303,29 € | ||
| Professional services | 39.665,32 € | ||
| Legal and accountant advice | 20.409,60 € | ||
| Telephone | 2.094,50 € | ||
| Collaborators | 47.357,91 € | ||
| Social security contributions | 9.730,80 € | ||
| Food and accommodation | 4.548,77 € | ||
| Rent | 7.500,00 € | ||
| Bank costs | 3.213,18 € | ||
| Other services | 809,68 € | ||
| Occasional staff | 5.708,20 € | ||
| Software licences | 4.746,32 € | ||
| Staff training | 1.800,00 € | ||
| Ordinary manteinance | 45,00 € | ||
| Web services | 6.640,99 € | ||
| Staff and board members travel expenses | 14.784,38 € | ||
| Members and volunteers travel expenses | 22.253,75 € | ||
| Personnel costs | 252.820,66 € | ||
| Wages and salaries | 207.095,18 € | ||
| Wages and salaries | 207.095,18 € | ||
| Social security contributions | 35.675,72 € | ||
| Social security contributions | 35.126,56 € | ||
| INAIL | 549,16 € | ||
| Termination payments | 10.049,76 € | ||
| Termination payment provision | 10.049,76 € | ||
| Provision and other expenses | 31.216,45 € | ||
| Other operating expenses | 30.397,19 € | ||
| Other expenses and losses | 227,26 € | ||
| Special VAT scheme | 15.622,21 € | ||
| Operating losses | 1.200,40 € | ||
| Contributions to Wikimedia movement | 10.002,18 € | ||
| Subscriptions | 3.072,17 € | ||
| Income tax | 819,26 € | ||
| IRAP | 819,26 € | ||
| Total expenses | 502.884,85 € | ||
| Result | 4.805,85 € | ||
Footnotes
- For the activities of the year see the activity report 2017.
- The operating profits comes from an invoice registered twice. The operating losses comes from amendments to the cash account 2016 and on taxes as expected in the accrual account 2016.
- "Contributions from Wikimedia movement " includes about 2.000€ of contributions from Wikimedia Sweden and the money managed as fiscal sponsor by WMIT in behalf of Wiki Loves Monuments international team, who got a grant for the Team Offsite Meeting 2017. The “Contributions to Wikimedia movement” are split in different expense items, including those related to events organization and "Food and accommodation".
- ”Contributions to Wikimedia movement” includes the payment to Wikimedia NL to sustain Free Knowledge Advocacy Group EU and the expenses for the Wiki Loves Monuments international event and return of funds not spent.
- "Insurance" is the automatic renewal of contracts signed before 2017.
- "Legal and accountant advice”, in line with budget 2018, unites the expenses for labor consultant and accountant (this was previously called "Servizi di elaborazione dati").
- "Legal and accountant advice" and "Personnel costs" include one-off costs coming from a contract signed before 2017 and completed during the year.
- The cost for human resources are divided into "Personnel costs" and "Professional services"; in “Personnel costs” are included social security contribution, INAIL and termination payment. In Budget 2017 these expenses were divided into "Compensi per prestazioni professionali", "Compensi per lavoratori occasionali", "Collaborazioni coordinate e continuative", "Salari e stipendi dipendenti", "Borse di studio tirocinanti" (the termination payment wasn’t included).
- "Bank costs" unites two items that were previously separated: bank services and Paypal.
- Expense refunds for travels and events are divided into different items, "Staff and board members travel expenses", "Members and volunteers travel expenses" and "Food and accommodation", which in the past included expenses for food, the annual assemblies and other events. "Staff and board members travel expenses" includes expenses refunds of 2016 that were not paid by the end of that year; they were fully paid in the second half of 2017.
- "Rent” includes the charges for the agreement with BASE Milano, that in budget 2017 were called "Spese per prestazione di servizi".
- "Telephone" includes undue charges for a contract prior to 2017 and already canceled, whose repayment is being pursued in 2018
- "Web services" includes the item "Website charges" as in the 2017 budget, as well as some connected services as specific e-mail sending campaigns.
Addendum
Main public contributions
As required by law 124/2017, paragraph 125, follows a list of public contributions over the 10 000 € (grants, contributions, paid assignments and economic advantages of any kind) received by the association during 2017, already published in the year round.
| Amount | Source | Subject |
|---|---|---|
| N/D | BASE Milano, Comune di Milano | Office spaces assigned within a call for tenders on advantage conditions compared to those of the market, not directly quantifiable. |
| 16 500 € | MIBACT, ICAR | Wikimedian in residence ICAR |
| 27 000 € | MIBACT, ICBSA | Wikimedian in residence ICBSA |
| 10 500 € | Fondazione BEIC | Wikimedian in residence BEIC |
The amounts indicated correspond to the totals provided for in the contracts of the year. They could be higher than the relevant figures for the final balance of the year, both for cash and for the year.