Bilancio consuntivo 2017/en

Balance sheet

Assets

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 €

Liabilities

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

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 €

Expenses

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

1. For the activities of the year see the activity report 2017.
2. 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
3. "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".
4. ”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.
5. "Insurance" is the automatic renewal of contracts signed before 2017.
6. "Legal and accountant advice”, in line with bilancio preventivo 2018, unites the expenses for labor consultant and accountant (this was previously called "Servizi di elaborazione dati").
7. "Legal and accountant advice" and "Personnel costs" include one-off costs coming from a contract signed before 2017 and completed during the year.
8. 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).
9. "Bank costs" unites two items that were previously separated: bank services and Paypal.
10. Expense refunds for travels and events are divided into different items, "Staff and board members travel expenses", "Members and volunteers travel expenses" e "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.
11. "Rent” includes the charges for the agreement with BASE Milano, that in bilancio preventivo 2017 were called "Spese per prestazione di servizi".
12. "Telephone" includes undue charges for a contract prior to 2017 and already canceled, whose repayment is being pursued in 2018
13. "Web services" includes the item "Website charges" as in the 2017 budget, as well as some connected services as specific e-mail sending campaigns.