With the help of over 500,000 people making donations and paying membership fees amounting in total to EUR 19.8 million, we were able to contribute significantly to the development of free knowledge in Germany as well as the rest of the world.
Revenues
According to accounting, revenues of 2022 increased to EUR 12.7 million (compared to EUR 10.8 million in the previous year). Revenues from membership fees increased significantly to EUR 5.1 million (previous year: EUR 4.6 million), as the total number of members rose to 104,833 as of December 31, 2022, (previous year: 89,572). The total revenue of donations increased nominally to EUR 3.4 million (previous year: EUR 3.2 million). Please note that according to accounting standard HFA 21, donations received in 2022 may only be posted as revenue if they were also disbursed in 2022. In 2022, we received additional funding for projects in the field of technology from Wikimedia Foundation. As a result, other revenues increased to EUR 4.1 million (previous year: EUR 2.9 million).
In 2022, expenditures increased to EUR 12.7 million (previous year: EUR 10.8 million). Personnel expenditures increased to currently EUR 8 million (previous year: EUR 7.1 million), while operational expenditures following the COVID-19 pandemic increased to EUR 4.5 million (previous year: EUR 4.0 million). We were once again able to carry out a greater number of events, campaigns and scheduled programmes.
The summary “Use of Funds” of this report provides a more detailed account of the actual use of funds.
Annual remuneration of the Executive Board and divisional management
For this year, the remuneration of the Board of Management and divisional management will be published for the first time and in future on an annual basis. The two members of the Board of Management each received 137,855 euros and the five divisional managers each received 92,062 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 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 decreased to EUR 7.8 million (previous year: EUR 9.3 million). (However, this amount is offset by an increased amount shown in the same position at WMFG (see below).) 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 organisation has a wholly owned subsidiary with the sole purpose of attracting donations for the forwarding of funds. The 2022 balance sheet of Gemeinnützige Wikimedia Fördergesellschaft mbH (WMFG) reads as follows: revenues from donations decreased to EUR 10.6 million (previous year: EUR 12.8 million). Personnel expenditures and material expenditures remained at the level of the previous year and are posted as follows: EUR 1.5 million (previous year: EUR 1.5 million). As a result, EUR 8.8 million (previous year: EUR 8.9 million) were forwarded to Wikimedia Foundation in the USA while EUR 0.2 million (previous year: EUR 2.4 million) were forwarded to the organisation in Germany. Unused donations amounted to EUR 3.4 million (previous year: EUR 0.8 million); this amount will be available to the organisation in the following year.
Summary: Revenue and Use of Funds
Wikimedia Deutschland generates the majority of its revenue from donations and membership fees of its 543,955 individual supporters and members. Amounting to a total of EUR 14.7 million in donations and EUR 5.1 million in membership fees, the contributions received in 2022 make it possible for us to be financially independent and to work independently.
Like many other fundraising organisations, Wikimedia Deutschland strives to maximize funds used for substantive work while minimizing costs of activities related to public relations, advertising and administration. 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 2.9 million in 2022 (previous year: EUR 2.4 million). The administrative expenses amounted to EUR 2.2 million (previous year: EUR 2 million). Taking this into account, the overall share of costs for activities relating to administration, advertising and public relations of both organizations amounted to 22.6% in 2022 (previous year: 21.1%).
Auditing
Wikimedia Deutschland voluntarily allows 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 Gemeinnützige Wikimedia Fördergesellschaft mbH was conducted in December 2022 and March 2023 by Solidaris Revisions-GmbH Wirtschaftsprüfungsgesellschaft. The auditor’s report concludes with a clean opinion. According to the auditor’s report, the financial statements of both organizations, Wikimedia Deutschland and Wikimedia Fördergesellschaft, were presented in accordance with generally accepted accounting principles and convey a true and fair view thereof. The auditor’s report concludes with unqualified opinion.