2025-05-14T13:14:38-05:00 2024-06-30 135565207 KPMG LLP 550 SOUTH HOPE STREET SUITE 1500 LOS ANGELES CA 90071 990 2023-07-01 873024488 WIKIMEDIA ENDOWMENT WIKI 4158396885 1 SANSOME STREET SUITE 1895 SAN FRANCISCO CA 94104 DHAVAL PATEL TREASURER 4158396885 2025-05-14 1 1 DAVID M HIGHFILL P01517891 2139724000 2025-04-29 2023 2025-03-06 01:10:19Z X DHAVAL PATEL 1 SANSOME STREET SUITE 1895 SAN FRANCISCO CA 94104 134879469 0 X HTTPS://WIKIMEDIAENDOWMENT.ORG/ X 2021 CA THE MISSION OF THE WIKIMEDIA ENDOWMENT IS TO ACT AS A PERMANENT FUND. (SEE SCHEDULE O FOR MORE).THAT CAN SUPPORT IN PERPETUITY THE OPERATIONS AND ACTIVITIES OF CURRENT AND FUTURE WIKIMEDIA PROJECTS, WHICH ARE PROJECTS THAT ARE APPROVED BY AND ADVANCE THE PURPOSES OF THE WIKIMEDIA FOUNDATION OR ITS SUCCESSOR IF THE WIKIMEDIA FOUNDATION CEASES TO EXIST. IT AIMS TO CREATE A SOLID FINANCIAL FOUNDATION FOR THE FUTURE OF THE WIKIMEDIA PROJECTS. 11 11 0 11 0 0 0 129605799 0 0 0 2412407 0 0 0 132018206 0 2878345 0 0 0 0 0 0 1170684 0 2106672 0 4985017 0 127033189 0 144325622 0 0 0 144325622 X THE MISSION OF THE WIKIMEDIA ENDOWMENT IS TO ACT AS A PERMANENT FUND THAT CAN SUPPORT IN PERPETUITY THE OPERATIONS AND ACTIVITIES OF CURRENT AND FUTURE WIKIMEDIA PROJECTS. (SEE SCHEDULE O)WHICH ARE PROJECTS THAT ARE APPROVED BY AND ADVANCE THE PURPOSES OF THE WIKIMEDIA FOUNDATION OR ITS SUCCESSOR IF THE WIKIMEDIA FOUNDATION CEASES TO EXIST. IT AIMS TO CREATE A SOLID FINANCIAL FOUNDATION FOR THE FUTURE OF THE WIKIMEDIA PROJECTS. 0 0 3107755 2878345 THE WIKIMEDIA ENDOWMENT PROVIDES FUNDING TO SUPPORT THE OPERATIONS AND ACTIVITIES OF WIKIMEDIA PROJECTS. IN FISCAL YEAR 2023-2024, THE FUNDING FOCUSED ON PROVIDING FINANCIAL SUPPORT FOR TECHNICAL INNOVATION IN THE WIKIMEDIA PROJECTS. 3107755 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X JAIME VILLAGOMEZ 4158396885 1 SANSOME STREET SUITE 1895 SAN FRANCISCO CA 94104 X X JIMMY WALES CHAIR 3.00 0.00 X X 0 0 0 ANNETTE CAMPBELL-WHITE DIRECTOR 1.00 0.00 X 0 0 0 PETER BALDWIN DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL KIM DIRECTOR 1.00 0.00 X 0 0 0 PATRICIO LORENTE DIRECTOR 1.00 0.00 X 0 0 0 DORON WEBER DIRECTOR 2.00 0.00 X 0 0 0 PHOEBE AYERS DIRECTOR 2.00 0.00 X 0 0 0 ALEXANDER M FARMAN-FARMAIAN DIRECTOR 1.00 0.00 X 0 0 0 LISA LEWIN DIRECTOR 1.00 0.00 X 0 0 0 LAURA DUCHATELET DIRECTOR 1.00 0.00 X 0 0 0 MAYREE CLARK DIRECTOR 2.00 0.00 X 0 0 0 LISA SEITZ PRESIDENT 12.00 0.00 X 0 0 0 DHAVAL PATEL TREASURER 28.00 0.00 X 0 0 0 STEPHEN LAPORTE SECRETARY 1.00 0.00 X 0 0 0 0 0 0 0 0 0 0 0 129605799 106313739 129605799 2407022 2407022 2866648 2861263 5385 5385 5385 132018206 0 0 2412407 2600000 2600000 278345 278345 1295765 216905 628950 449910 13970 2503 1482 9985 31590 31590 135197 5255 129942 107 107 10868 1116 9752 DONATION PROCESSING FEE 551671 551671 OTHER 67504 10002 38078 19424 4985017 3107755 706578 1170684 0 1316644 0 18786045 0 525607 0 123441359 0 255967 0 144325622 0 0 X 0 144325622 0 144325622 0 144325622 127033189 17292433 0 X 0 1 X 1 0 X 129605799 129605799 129605799 129605799 129605799 2407022 2407022 0 132012821 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 149279049 17292433 17292433 131986616 31590 31590 132018206 4953427 0 4953427 31590 31590 4985017 PART X, LINE 2 THE ENDOWMENT HAS EVALUATED THE FINANCIAL STATEMENT IMPACT OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS. MANAGEMENT HAS DETERMINED THAT NO TAX LIABILITIES NEED TO BE RECORDED UNDER APPLICABLE ACCOUNTING GUIDANCE. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 278345 0 0 0 0 0 0 278345 0 278345 EUROPE FUNDING FOR KIWIX 278345 WIRE 0 1 0 0 0 0 0 0 0 PROCEDURES FOR MONITORING USE OF GRANT FUNDS OUTSIDE THE U.S. GRANTS TO ORGANIZATIONS: THE ENDOWMENT PRESIDENT MEETS WITH THE CHIEF PRODUCT AND TECHNOLOGY OFFICER OF THE WIKIMEDIA FOUNDATION TO DEVELOP A SHORTLIST OF PROJECTS THAT ADDRESS THE FUNDING MISSION OF THE ENDOWMENT (I.E., TECHNICAL INNOVATION). THE SHORTLIST IS THEN PRESENTED TO THE GRANTMAKING AND COMMUNITY COMMITTEE OF THE ENDOWMENT BOARD FOR DISCUSSION AND THEIR ENDORSEMENT OF WHICH PROJECTS TO BRING BEFORE A VOTE OF THE FULL ENDOWMENT BOARD. THOSE PROJECTS ARE THEN PRESENTED TO THE BOARD FOR DISCUSSION, AND THE BOARD VOTES TO APPROVE. WHEN AN APPLICANT IS AWARDED FUNDS, THE RECIPIENT COMPLETES ADDITIONAL SCREENING REQUIREMENTS AND SIGNS AN AGREEMENT. THE AGREEMENT STIPULATES THAT THEY WILL USE FUNDS FOR CHARITABLE PURPOSES CONSISTENT WITH THE WIKIMEDIA ENDOWMENT'S MISSION AND THE PURPOSES DESCRIBED IN THE AGREEMENT; THAT THEY AGREE TO THE REPORTING REQUIREMENTS, INCLUDING MAINTAINING RECEIPTS/DOCUMENTATION OF EXPENSES; THAT THEY AGREE TO PROCEDURES FOR NOTIFYING THE WIKIMEDIA ENDOWMENT OF IMPORTANT CHANGES THAT MAY AFFECT THE AGREEMENT; AND THAT THEY WILL NOTIFY THE WIKIMEDIA ENDOWMENT OF ANY UNSPENT FUNDS SO THAT THE RECIPIENT AND WIKIMEDIA ENDOWMENT CAN AGREE TO AN ALTERNATIVE SCHEDULE OR PURPOSE FOR THE USE OF FUNDS. ONCE EACH AGREEMENT IS COMPLETE, THE RECIPIENT MAY BE REQUIRED TO SUBMIT A NARRATIVE AND FINANCIAL REPORT OR SERIES OF REPORTS THAT DEMONSTRATE HOW THE FUNDS WERE SPENT AND DESCRIBE THE IMPACT OF THE WORK. METHOD OF ACCOUNTING: THE GRANTS AND EXPENDITURES REPORTED IN SCHEDULE F WERE BASED ON THE ACCRUAL METHOD OF ACCOUNTING. 1 WIKIMEDIA FOUNDATION 1 SANSOME SUITE 1895 SAN FRANCISCO CA 94104 200049703 501(C)(3) 2600000 0 SEE PART IV 1 0 PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANT FUNDS OUTSIDE THE U.S. GRANTS TO ORGANIZATIONS: THE ENDOWMENT PRESIDENT MEETS WITH THE CHIEF PRODUCT AND TECHNOLOGY OFFICER OF THE WIKIMEDIA FOUNDATION TO DEVELOP A SHORTLIST OF PROJECTS THAT ADDRESS THE FUNDING MISSION OF THE ENDOWMENT (I.E., TECHNICAL INNOVATION). THE SHORTLIST IS THEN PRESENTED TO THE GRANTMAKING AND COMMUNITY COMMITTEE OF THE ENDOWMENT BOARD FOR DISCUSSION AND THEIR ENDORSEMENT OF WHICH PROJECTS TO BRING BEFORE A VOTE OF THE FULL ENDOWMENT BOARD. THOSE PROJECTS ARE THEN PRESENTED TO THE BOARD FOR DISCUSSION, AND THE BOARD VOTES TO APPROVE. WHEN AN APPLICANT IS AWARDED FUNDS, THE RECIPIENT COMPLETES ADDITIONAL SCREENING REQUIREMENTS AND SIGNS AN AGREEMENT. THE AGREEMENT STIPULATES THAT THEY WILL USE FUNDS FOR CHARITABLE PURPOSES CONSISTENT WITH THE WIKIMEDIA ENDOWMENT'S MISSION AND THE PURPOSES DESCRIBED IN THE AGREEMENT; THAT THEY AGREE TO THE REPORTING REQUIREMENTS, INCLUDING MAINTAINING RECEIPTS/DOCUMENTATION OF EXPENSES; THAT THEY AGREE TO PROCEDURES FOR NOTIFYING THE WIKIMEDIA ENDOWMENT OF IMPORTANT CHANGES THAT MAY AFFECT THE AGREEMENT; AND THAT THEY WILL NOTIFY THE WIKIMEDIA ENDOWMENT OF ANY UNSPENT FUNDS SO THAT THE RECIPIENT AND WIKIMEDIA ENDOWMENT CAN AGREE TO AN ALTERNATIVE SCHEDULE OR PURPOSE FOR THE USE OF FUNDS. ONCE EACH AGREEMENT IS COMPLETE, THE RECIPIENT MAY BE REQUIRED TO SUBMIT A NARRATIVE AND FINANCIAL REPORT OR SERIES OF REPORTS THAT DEMONSTRATE HOW THE FUNDS WERE SPENT AND DESCRIBE THE IMPACT OF THE WORK. METHOD OF ACCOUNTING: THE GRANTS AND EXPENDITURES REPORTED IN SCHEDULE I WERE BASED ON THE ACCRUAL METHOD OF ACCOUNTING. PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: WIKIMEDIA FOUNDATION (H) PURPOSE OF GRANT OR ASSISTANCE: FOR MEDIAWIKI IMPROVEMENTS, ABSTRACT WIKIPEDIA, AND EXPLORING STRATEGIES FOR EXPANDING BEYOND EXISTING AUDIENCES. X 16 106313739 FMV AT DONATION 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FIRST DRAFT OF THE 990 WAS DEVELOPED BY AN EXTERNAL ACCOUNTING FIRM UNDER THE DIRECTION OF THE WIKIMEDIA FOUNDATION CONTROLLER WITH ADDITIONAL GUIDANCE FROM THE CHIEF FINANCIAL OFFICER (CFO). IT WAS REVIEWED FOR ACCURACY AND COMPLETENESS BY THE CFO AND THE ENDOWMENT TREASURER. THEN A MEETING OF THE ENDOWMENT AUDIT COMMITTEE WAS HELD AT WHICH THE TREASURER AND EXTERNAL ACCOUNTING FIRM WALKED THROUGH THE DRAFT IN DETAIL FOR THE AUDIT COMMITTEE'S APPROVAL. THE ENDOWMENT PROVIDED THE MEMBERS OF THE GOVERNING BODY 7 DAYS NOTICE TO REVIEW THE COMPLETE COPY OF THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD MEMBERS, OFFICERS, EXECUTIVES, AND KEY EMPLOYEES (COVERED PERSONS) COMPLETE ANNUALLY A CONFLICT OF INTEREST STATEMENT THE PURPOSE OF WHICH IS TO IDENTIFY ANY PERSONAL, FAMILY AND/OR BUSINESS RELATIONSHIPS AND/OR TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT. THE FILED CONFLICT OF INTEREST FORMS ARE SUBMITTED TO AND REVIEWED BY THE BOARD OR A COMMITTEE OF THE BOARD. ADDITIONALLY, COVERED PERSONS COMPLETE ANNUALLY A PLEDGE OF PERSONAL COMMITMENT THAT AFFIRMS THAT THE INDIVIDUAL IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND THAT THE INDIVIDUAL WILL PROMPTLY NOTIFY THE BOARD WHEN A CONFLICT OR POTENTIAL CONFLICT ARISES. FURTHERMORE, IN THE CASE OF A CONFLICT, THE INDIVIDUAL AGREES TO REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE WIKIMEDIA ENDOWMENT TO ENTER THE TRANSACTION AND MUST PHYSICALLY EXCUSE HIMSELF OR HERSELF FROM ANY FURTHER DISCUSSIONS OTHER THAN TO ANSWER QUESTIONS ABOUT THE TRANSACTION. IN THE CASE OF POTENTIAL CONFLICT, THE REMAINING BOARD MEMBERS REVIEW THE POTENTIAL TRANSACTION TO DETERMINE WHETHER SAID TRANSACTION IS FAIR AND REASONABLE TO THE WIKIMEDIA ENDOWMENT. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ENDOWMENT'S WEBSITE: HTTPS://WIKIMEDIAENDOWMENT.ORG/#REPORTS. THE GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE AT THE ENDOWMENT'S SECTION ON THE WIKIMEDIA FOUNDATION WEBSITE: HTTPS://FOUNDATION.WIKIMEDIA.ORG/WIKI/ENDOWMENT FORM 990, PART VII THE ENDOWMENT DOES NOT HAVE ANY EMPLOYEES OF ITS OWN AND DOES NOT PAY COMPENSATION TO ANY STAFF. THE STAFF WHO SUPPORT THE ENDOWMENT ARE PAID BY THE WIKIMEDIA FOUNDATION, AND THE ENDOWMENT PAYS THE WIKIMEDIA FOUNDATION FOR THEIR SERVICES.