Revenues

According to accounting, revenues of 2019 increased to EUR 9.6 million (compared to EUR 8.9 million in the previous year). Revenues from membership fees increased significantly to EUR 3.6 million (previous year: EUR 3.2 million), as the number of members rose to 73,658 as of December 31 (previous year: 65,439). The total revenue of donations increased to EUR 3.2 million (previous year: EUR 1.1 million). Other revenues dropped to EUR 2.6 million (previous year: EUR 4.5 million).

Expenditures

In 2019, expenditures increased to EUR 9.6 million (previous year: EUR 8.9 million). Personnel expenditures increased to EUR 5.3 million (previous year: EUR 4.4 million), while operational expenditures dropped to EUR 4.1 million (previous year: EUR 4.4 million). Discounting the expenditures of EUR 0.8 million in the previous year (to be regarded as an extraordinary item) relating to an inheritance posted in 2018, operational expenditures increased.

The summary “Use of Funds” of this report provides a more detailed account of the actual use of funds.

Unused Donations / Reserves

Wikimedia Deutschland applies the HFA 21 accounting standard. A unique feature of this standard is that revenue from donations is only posted at the time of the donation’s disbursement. For this reason, the item “Unused Donations” posted under liabilites on the balance sheet is an important benchmark for assessing the financial situation of Wikimedia Deutschland. This amount increased to EUR 7.8 million (previous year: EUR 7.3 million). The total is shown in full as a tax reserve in accordance with §62 AO of the German Fiscal Code.

Gemeinnützige Wikimedia
Fördergesellschaft mbH (WMFG)

The organization has a wholly owned subsidiary with the sole purpose of generating donations as forwarding funds. The 2019 balance sheet of Gemeinnützige Wikimedia Fördergesellschaft mbH (WMFG) reads as follows: donation revenue increased slightly to EUR 11.0 million (previous year: EUR 10.9 million). Personnel expenditures and material expenditures increased to EUR 1.1 million (previous year: EUR 0.8 million). As a result, EUR 7.8 million (previous year: EUR 8.5 million) were forwarded to the Wikimedia Foundation in the USA and EUR 2.4 million (previous year: EUR 2.4 million) were forwarded to the organization in Germany. Unused donations amounted to EUR 0.7 million; this amount will available to the organization in the following year.

Use of Funds

Wikimedia Deutschland, like many fundraising organizations, strives to ensure that funds are maximized to benefit substantive work and that costs for project-related expenses such as activities in the fields of public relations, advertising and administration are minimized. However, the latter are necessary and meaningful as they help organize the use of funds as well as provide accountability and transparency. The expenses for activities relating to public relations and advertising of Wikimedia Deutschland and Gemeinnützige Wikimedia Fördergesellschaft amounted to EUR 2.0 million in 2019 (previous year: EUR 1.6 million). The administrative expenses amounted to EUR 1.9 million (previous year: EUR 2.0 million after deducing the expenses for the aforementioned inheritance which are regarded as an extraordinary item). Taking this into account, the overall share of costs for activities relating to administration, advertising and public relations of both organizations amounted to 21.2% in 2019 (previous year: 20.4%).

Auditing

Wikimedia Deutschland voluntarily allows audits of internal processes, the allocation of donations as well as assets, earnings and overall financesW. The audit of Wikimedia Deutschland – Gesellschaft zur Förderung Freien Wissens e. V. and Gemeinnützige Wikimedia Fördergesellschaft mbH was conducted in December 2019 and March/April 2020 by Curacon GmbH Wirtschaftsprüfungsgesellschaft. An unqualified audit certificate was issued. According to the audit, the accounts of both the organization and the Fördergesellschaft were kept properly and with due diligence; the audit did not lead to any objections.