Finances
From a financial perspective, 2023 was a good year for Wikimedia Deutschland
Over half a million people made important contributions to the promotion of free knowledge in Germany and across the world, with donations and contributions totaling EUR 21.2 million.
Revenues
In 2023, revenues increased to EUR 20.6 million. The significant increase (previous year: EUR 12.7 million) is chiefly due to the fact that the majority of donations are no longer raised by the Gemeinnützige Wikimedia Fördergesellschaft mbH, as was previously the case, but by the organization itself. Accordingly, donation income saw a nominal increase to EUR 9.9 million (previous year: EUR 3.4 million). Income from membership fees increased to EUR 5.5 million (previous year: EUR 5.1 million); the number of members as of March 31, 2024, increased to 111,254 (previous year: 108,925). Other income increased to EUR 5.2 million (previous year: EUR 4.1 million), as we received more project funding from the Wikimedia Foundation in the area of technology.
*Stand 31.03. des darauffolgenden Jahres
Expenditures
Expenses rose to EUR 20.6 million in 2023 (previous year: EUR 12.7 million). Of this, EUR 10.2 million is attributable to personnel expenses (previous year: EUR 8 million) and EUR 10.4 million to operating expenses (previous year: EUR 4.7 million). The reasons for the increase in costs are the change in the distribution of tasks between the association and the funding company and growth in the technology area of activity. For the first time, EUR 4.7 million was transferred from the association to the funding company as part of the change in the distribution of tasks between the association and the funding company, in order to support our partners.
The summary “Use of Funds” in this report provides a more detailed breakdown of the actual use of funds.
Annual remuneration of the Executive Board and divisional management
The two members of the Board of Management each received 141.800,44 euros and the five divisional managers each received 97.989,20 euros.
The total annual compensation linked to each of the above-mentioned positions is calculated on an annual basis. Where applicable, the total annual compensation of heads of department working part-time is projected on a 40-hour workweek. All amounts include salaries as well as all other benefits and payments in kind such as occupational pension schemes, tickets for the Berlin public transport system, allowances for remote work schemes and a onetime flat fee for remote work schemes.
In Germany, all employees have the right to partake in occupational pension schemes by means of deferred compensation. Wikimedia Deutschland contributes up to 20% to the occupational pension scheme provided that its employees opt in. Members of the board do not receive any contributions to the occupational pension scheme.
Unused Donations/Reserves
Wikimedia Deutschland employs 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 liabilities on the balance sheet is an important benchmark for assessing Wikimedia Deutschland’s financial situation. This amount increased to EUR 8.6 million (previous year: EUR 7.8 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 Gemeinnützige Wikimedia Fördergesellschaft mbH, a wholly owned subsidiary of the organization, continues to forward funds to our partners; however, as of July 2023, the organization itself is now mainly responsible for raising donations. The donation income of the Gemeinnützige Wikimedia Fördergesellschaft fell to EUR 9.8 million in 2023 (previous year: EUR 10.6 million). Personnel and material expenses fell to EUR 0.6 million (previous year: EUR 1.5 million). EUR 8.9 million (previous year: EUR 8.8 million) was forwarded to the Wikimedia Foundation in the USA. Unused donations amounting to EUR 3.3 million (previous year: EUR 3.4 million) will be available to the organization in the following year.
Overview: Revenue and Use of Funds
The vast majority of Wikimedia Deutschland’s funding comes from donations and contributions from 551,683 individual supporters. These EUR 15.6 million of donations received in 2023 and EUR 5.5 million in contributions make it possible for us to be financially independent and to work independently.
Like many other fundraising organizations, Wikimedia Deutschland strives to maximize funds used for substantive work while minimizing the costs of activities related to public relations, advertising and administration. Nevertheless, the latter activities are necessary and meaningful as they help organize the use of funds as well as providing accountability and transparency. The expenses for public relations, advertising and administration of Wikimedia Deutschland and the Gemeinnützige Wikimedia Fördergesellschaft amounted to EUR 6.0 million in 2023 (previous year: EUR 5.1 million). This constitutes 23.5 percent of the total expenses of both organizations (previous year: 22.6 percent).
Auditing
Wikimedia Deutschland voluntarily commissions audits of its financial position, financial performance and cash flow as well as its internal processes. The audit of Wikimedia Deutschland Gesellschaft zur Förderung Freien Wissens e. V. and the Gemeinnützige Wikimedia Fördergesellschaft mbH was conducted by Solidaris Revisions-GmbH Wirtschaftsprüfungsgesellschaft and was completed in March 2024. The auditor’s report concludes with an unqualified opinion. According to the auditor’s report, the financial statements of both organizations, Wikimedia Deutschland and Wikimedia Fördergesellschaft, were presented in a complete and conscientious manner, and the audit concluded fully without objection.