TDF Budget as of 2012-12-06

[floeff]

TDF Budget as of 2012-12-06

This is a non-binding draft. ConCardis is subject to conversion rates and fees.
Empty fields declare either no spending, or amount already booked.
For SPI, incl. AB fees, see http://lists.spi-inc.org/pipermail/spi-general/2012-September/003100.html

Incoming

Bank account 83.447,62 ¤
Credit card account 311,69 ¤
PayPal 299,10 ¤
Flattr 177,51 ¤
ConCardis (not taken into account)

Outgoing one-time fees

LibOCon videos -1.600,00 ¤
Private BoD decision -1.350,00 ¤

Outgoing recurring fees,
extrapolated to the rest of the year

Servers and bandwith -750,50 ¤
Mail forwarding service -178,50 ¤
ConCardis fees -73,50 ¤
SIP line -50,70 ¤
Tax advisory (est.) -1.500,00 ¤
Authority fees -150,00 ¤
Authority fees reserve -621,47 ¤

INCOMING TOTAL 84.235,92 ¤
OUTGOING TOTAL -6.274,67 ¤
TOTAL BALANCE 77.961,25 ¤
SAFETY RESERVE -15.000,00 ¤

BUDGET 62.961,25 ¤

[thb]

Florian Effenberger wrote:

TDF Budget as of 2012-12-06

This is a non-binding draft. ConCardis is subject to conversion
rates and fees.
Empty fields declare either no spending, or amount already booked.
For SPI, incl. AB fees, see http://lists.spi-inc.org/pipermail/spi-general/2012-September/003100.html

Incoming

Bank account 83.447,62 €
Credit card account 311,69 €
PayPal 299,10 €
Flattr 177,51 €
ConCardis (not taken into account)

Outgoing one-time fees

LibOCon videos -1.600,00 €
Private BoD decision -1.350,00 €

Outgoing recurring fees,
extrapolated to the rest of the year

Servers and bandwith -750,50 €
Mail forwarding service -178,50 €
ConCardis fees -73,50 €
SIP line -50,70 €
Tax advisory (est.) -1.500,00 €
Authority fees -150,00 €
Authority fees reserve -621,47 €

INCOMING TOTAL 84.235,92 €
OUTGOING TOTAL -6.274,67 €
TOTAL BALANCE 77.961,25 €
SAFETY RESERVE -15.000,00 €

BUDGET 62.961,25 €

Dear members, TDF supporters,

please find attached our November 2012 profits & losses report. This
is the first month accounting for accrued donations from our credit
card provider (some of that going back into September).

Many thanks for your ongoing support, with kind regards,

Cheers,

tdf-2012-11-report.html (15.5 KB)

[marcpare]

Hi Thorsten,

Dear members, TDF supporters,

please find attached our November 2012 profits& losses report. This
is the first month accounting for accrued donations from our credit
card provider (some of that going back into September).

Many thanks for your ongoing support, with kind regards,

Cheers,

Thanks for doing both Nov and Dec reports.

I have a few questions about section 2900. I am not sure if some of the items belong there.

=====snip=====

Nov.

2900 Other costs charitable mission EUR 0.00
        2900-1 Hosting costs charitable mission EUR 961.63
        2900-2 Office services Berlin EUR 178.50
        2900-3 Other costs software deployment EUR 0.00

Total 2900 Other costs charitable mission EUR 1,140.13

=====snip=====

2900-2 Offices service Berlin EUR 178.50 ... should this not be in the 2700 group?

2900-3 Other costs software deployment ... this perhaps should also be in the 2700 group? Maybe 2703 Software deployment (as this will be a recurring yearly expense, it deserves its category number)

===========================================================

=====snip=====

Dec.

2900 Other costs charitable mission EUR 533.60
        2900-1 Hosting costs charitable mission EUR 1,005.58
        2900-2 Office services Berlin EUR 178.50
        2900-3 Other costs software deployment EUR 0.00

Total 2900 Other costs charitable mission EUR 1,717.68

=====snip=====

What was 2900 Other costs charitable mission EUR 533.60 spent on?
Same comments as written for Nov. regarding "Offices services Berlin" and "software deployment" being in the 2700 section.

===========================================================

Actually, now that I look at the 2900 heading, it may be better to re-label it in another way. "Other costs related to TDF" otherwise the label that is used now suggests that the costs below the 2900 section relates to costs that were incurred for charitable use -- which I don't think is what you mean.

IMO, all of these could fit in the 2700 category if you use the 2700 title as "Office Expenses", then follow through with the 2701, 2702, 2703 etc. numbering. I don't know the reason why any TDF expenses should be singled out in 2900 when the whole Profit/Loss report about the TDF. All of the 2900 costs seem related to 2700 Office costs (which are understood to be "TDF Office Costs")

===========================================================

Anyway, thanks a lot for doing this. It is a big job to undertake and to keep track of the receipts. Much appreciated.

Cheers,

Marc

[thb]

Marc Paré wrote:

I have a few questions about section 2900. I am not sure if some of
the items belong there.

Hi Marc,

thanks for actually reading those things - I answer a bit selectively:

What was 2900 Other costs charitable mission EUR 533.60 spent on?

Lawyer and banking fees, all under the TDF charitable mission.

Actually, now that I look at the 2900 heading, it may be better to
re-label it in another way. "Other costs related to TDF" otherwise
the label that is used now suggests that the costs below the 2900
section relates to costs that were incurred for charitable use --
which I don't think is what you mean.

I do - so for the past year, *all* TDF expenses were done as a
charity. To the best of my knowledge, no for-profit spendings. As
such, we have to group those expenses under the 2500-2999 range (see
below why).

IMO, all of these could fit in the 2700 category if you use the 2700
title as "Office Expenses", then follow through with the 2701, 2702,
2703 etc. numbering. I don't know the reason why any TDF expenses
should be singled out in 2900 when the whole Profit/Loss report
about the TDF. All of the 2900 costs seem related to 2700 Office
costs (which are understood to be "TDF Office Costs")

We in theory have some freedom in assigning and using accounts, as
long as we don't fall under the German Bilanzpflicht (a mandatory
annual balance report, testified by a chartered accountant). But I
think it pays to act as aligned to those rules as possible, to ease
transition, and also to be reasonably self-documenting for someone
knowledgeable of other German charity accounting practices.

As such, we base TDF Berlin accounting on the SKR49 accounting
template:

http://www.datev.de/portal/ShowContent.do?pid=dpi&cid=75170

, which is standard for associations, foundations, and non-profit
corporations.

With that template, 2700-2799 are broadly assigned for membership
administration costs, and 2800-2804 for member recruitment and
benefits. Both don't seem to fit the case here. So I went for the
broader catch-all account 2900, though with said subaccounts for
recurring items (sub accounts, in contrast to sibling accounts, have
the nice feature to give summary balances in the parent 2900
account).

Along those lines (and if well-justified also beyond), I'll gladly
improve things. Of course, early in the year is the best opportunity
to meddle with account assignments etc etc.

Cheers,

-- Thorsten

[marcpare]

Hi Thorsten,

Just answering at the top and nothing below.

Thanks for the answers.

Yup, I do read these things on all of the projects where I help out

Cheers,

Marc