Bilancio consuntivo 2018/en

Da Wikimedia Italia.

Balance sheet

Assets
Financial assets € 25,82
Investment in other companies € 25,82
Clients € 29.999,12
Clients in Italy € 29.999,12
Credits € 70.474,21
Credits from tax authorities within 12 months € 332,15
Credits from tax authorities bonus dl 66/2014 € 332,15
Credits from others over 12 months € 70.142,06
Credits from social loans € 70.142,06
Liquid funds € 602.829,92
Bank € 602.214,03
Unicredit € 530.094,05
Banca Prossima € 52.392,54
Bancoposta € 12.148,15
PayPal € 7.579,29
Cash-in-hand and cash equivalents € 615,89
Cash € 597,04
Prepaid debit cards and credit cards € 18,85
Total € 703.329,07
Liabilities
Suppliers € 9.325,36
Suppliers in Italy € 9.325,36
Net capital € 400.005,07
Reserves € 80.000,00
Operating fund € 50.000,00
Garantee fund € 30.000,00
Prior period profits and losses € 320.005,07
Prior period profits € 320.005,07
Risks, expenses and severance pay provision € 17.064,63
Provision for severance indemnity € 17.064,63
Provision for severance pay € 17.064,63
Other accounts payable € 26.985,85
Invoices to be received € 26.985,85
Invoices to be received € 26.985,85
Accounts receivable € 5.671,61
Paybale taxes -€ 3.954,76
Tax authorities employees € 2.652,70
Tax authorities collaborators € 349,53
Tax authorities professionals € 650,00
VAT € 572,37
VAT on sales and fees -€ 4.705,36
Tax debts (IRAP) -€ 3.474,00
Social security contributions within 12 months € 891,95
INPS € 286,00
INAIL € 62,95
INPS collaborators € 543,00
Staff debts € 8.734,42
Wages and salaries € 8.734,42
Total € 459.052,52
Totals
Total assets € 703.329,07
Total liabilities € 459.052,52
Profit € 244.276,55
Total in balance € 703.329,07

Statement of income

Income
Value of production and other revenues € 573.067,45
Revenues from rendering of services € 72.131,09
Sponsorships € 3.864,23
Training courses € 28.913,17
Counseling activities € 39.353,69
Other revenues € 3.848,43
Special VAT scheme € 2.961,85
Revenues € 886,58
Revenues from institutional activities € 497.087,93
Membership fees € 7.422,08
Donations € 39.040,64
5x1000 (Tax donations) € 444.837,98
Contributions from Wikimedia movement € 5.787,23
Financial income and expenses € 19,56
Other financial income € 151,93
Interests income € 5,23
Interests on social loan € 142,06
Rounding up € 4,64
Interest and other financial expenses -€ 132,37
Rounding down -€ 29,83
Interest payable -€ 102,54
Total income € 573.087,01
Expenses
Cost of production € 203.161,73
Raw and consumable materials € 8.333,89
Consumables € 258,57
Communication and promotional materials € 4.768,33
Products and materials € 2.554,72
Stationery € 752,27
Cost for services € 193.987,84
Communication and promotional services € 2.340,00
Technical advice € 7.000,00
Organization of events € 4.072,31
Insurance € 2.427,01
Postal services € 1.161,01
Professional services € 44.467,75
Legal and accountant advice € 30.254,74
Telephone € 1.755,90
Collaborators € 52.184,17
Social security contributions (collaborators) € 9.163,12
Bank cost € 2.654,82
Occasional staff € 6.074,80
Software licenses € 5.725,90
Staff training € 1.000,00
Web services € 1.763,26
Staff travel expenses € 9.761,91
Members and volunteers travel expenses € 12.181,14
Third party assets € 840,00
Rent € 840,00
Personnel cost € 94.265,20
Wages and salaries € 68.631,36
Wages and salaries € 68.631,36
Social security contributions € 19.703,07
Social security contributions (personnel) € 19.280,43
INAIL € 422,64
Termination payments € 5.930,77
Termination payment provision € 5.930,77
Provision and other expenses € 31.383,53
Other operating expenses € 31.383,53
Taxes € 3.477,18
Special VAT scheme € 9.016,19
Operating losses € 2.574,80
Revenue stamps € 6,00
Contributions to Wikimedia movement € 14.702,22
General expenses € 1.502,15
Tax correction sanctions € 104,99
Total expenses € 328.810,46
Result
Total income € 573.087,01
Total expenses € 328.810,46
€ 244.276,55

Footnote

  1. For the activities of the year see the activity report 2018.
  2. "Contributions from Wikimedia movement" includes the partial funding of the Wikimedia Foundation for the itWikiCon2018 (as a "fiscal sponsor") and a contribution to the organization of State of the Map from the OpenStreetMap Foundation.
  3. "Contributions to Wikimedia movement" includes the payment to Wikimedia Germany to sustain activities at the European Union, in addition to the return of unspent funds for past funding of the Wikimedia Foundation and the contribution for activities with other chapters.
  4. "Insurance" is the automatic renewal of contracts signed before 2018.
  5. "Legal and accountant advice”, in line with bilancio preventivo 2018, includes the expenses for labor consultant, accountant and legal advice. The result higher than what was estimated is due to legal advice for Wiki Loves Monuments and to the fact that accounting was held in 2018 by external consultants, while in 2017 was held by internal personnel with the support of the accountant. The related expenses were therefore counted in the personnel expenses in the budget and in the consultations in the final statement.
  6. "Rent" includes the payments for meeting rooms and spaces used for hours or days. In 2018, the office at BASE Milan was exceptionally free of charge.
  7. In the balance sheet, the main component of the item "Clients" is a part of the agreement with ICBSA, which was paid in March 2019.
  8. In the balance sheet, the item “Suppliers” includes invoices received in 2018 but, as of December 31st, not yet paid. These are mainly invoices received in the last days of the year and paid in the first quarter of 2019.
  9. "Investment in other companies” is the membership fee to the Dar Casa cooperative.
  10. “Credits from social loans” are a booklet opened at the Dar Casa cooperative, according to financial investment policy. They are listed in “Credits from others over 12 months” because the intention is to maintain the investment beyond the year, but it is an unconstrained book and can be liquidated with 1 day's notice.
  11. The ratio between the highest gross salary and the lowest salary is 1.33. In the calculation is considered the gross annual remuneration as defined by the individual contract, which may not correspond to what was actually received due to contracts started or concluded during the year, leave, overtime, etc.

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 2018, already published in the year round.


Date Amount Source Activity
N/D 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.
27/02/18 819,67 € Biblioteca di Fermo
28/02/18 8.606,56 € Biblioteca Europea di Informazione e Cultura Wikipedian in residence BEIC
19/03/18 9.075,00 € Istituto Centrale per gli Archivi Wikipedian in residence ICAR
05/04/18 780,00 € Comune di Faenza - settore cultura e istruzione Training on Wikipedia
15/05/18 7.150,00 € Istituto comprensivo Dante Alighieri - Cornate d'Adda Training on Wikipedia
06/07/18 6.750,00 € Ministero dei Beni e delle Attività Culturali e del Turismo - Istituto Centrale per i Beni Sonori ed Audiovisivi Wikipedian in residence ICBSA
20/07/18 2.000,00 € Politecnico di Milano - DCMC - Dipartimento di Chimica, materiali e Ingegneria Chimica Training on Wikipedia
25/07/18 1.248,50 € Università degli Studi di Napoli Federico II - Biblioteca di Area Agraria Training on Wikipedia
26/07/18 2.623,00 € Istituto superiore A. Avogadro - Torino Traning on OpenStreetMap
24/09/18 1.100,00 € Comune di Formigine - Risorse Economiche e Finanziarie School project "Wikimedia va a scuola"
02/10/18 1.430,00 € Liceo scientifico Enrico Medi - Battipaglia Training on Wikipedia
15/10/18 311,48 € Università degli Studi di Padova -Dipartimento di ingegneria Seminar on OpenStreetMap
08/11/18 4.095,86 € Liceo classico Q. Orazio Flacco - Potenza Training on Wikipedia
45.990,07 € Total contributions from public institutions

The list is in cash, and the dates of actual receipt of payment are indicated. Some contributions could be for fiscal year 2017, while no contributions for fiscal year 2018 are indicated, because not yet collected.

Compensation to members

WMIT has staff members, collaborators and professionals working for the association. Sometimes the people who do the work are members (the assignments are typically assigned following an open selection procedure and always in compliance with the conflict of interest regulation). In 2018, the total expenditure for these assignments was 32.310,22 €, divided as following.

Compensation to members for professional services 13.990,00 €
Compensation to members for occasional services 6.074,80 €
Compensation to members for coordinated and continuous collaboration 12.245,42 €
Total compensation to members 32.310,22 €

No employee of the association is a member. No member of the board received compensation.