Bilancio consuntivo 2017/en

Da Wikimedia Italia.

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 budget 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" 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.
  11. "Rent” includes the charges for the agreement with BASE Milano, that in budget 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.

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.