Above is simple balance sheet of this organisation in which it shows its total assets and liabilities. But some items are very interesting to know.
( A) Contribution Receivable
As per per the balance sheet of this NPO, major part of total assets is current assets. One of its current asset is contribution receivable. In 2009, there were 1.3 M $ as contribution receivables and now are 0.5 M $. Actually, some of Wikipedia ' s contributors are its huge fan and send some money gift for its promotion. Because they are providing these gifts from many years. So, Wikipedia ' s accountants know from whom we got gift and from whom we did not get gift at the end of year. Now, that contribution which is receivable is outstanding income of Wikipedia and Wikipedia has shown it as current asset. If we study its statement of activity deeply, we found that same contribution receivables are included in its contribution.
By what it has decreased from 2009. Answer is simple, some contributors have paid their contribution dues to Wikipedia. Now, how is Wikimedia calculating two years ago pending contribution. Answer is its Wikipedia is the sea of knowledge and every second something is updating whose knowledge is to its management. Wikimedia is adopting present value rule for showing this current asset. As per the US Treasury rate, fair value of contribution of receivable has been calculated.
( B) Account Receivables
This NPO has also shown account receivables $ 0.35 M on June 2010. It means Wikimedia has some of advance users who have power to get live feed of its websites. Just like, you can see my website ' s live feed right side for RSS icon. But Wikimedia gets fees for this. Some of users, organisation has to get fees, so, this is the asset of this organisation. But due to organisation is NOP, so it can not charge interest on it otherwise, due amount and interest will both be the asset of any company.
( C) Deferred Revenue
Deferred revenue are $ 0.13 M. These are the advance fees which Wikimedia corporation got from users for showing live feed for its websites. Because it does not provide services and got money, so it has been shown in liability side.