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Independent Auditors’ Report 
The Board of Trustees 
Wikimedia Foundation, Inc: 
Opinion 
We have audited the consolidated financial statements of Wikimedia Foundation, Inc and its subsidiary (the 
Foundation), which comprise the consolidated statements of financial position as of June  30, 2024 and 2023, 
and the related consolidated statements of activities, and cash flows for the years then ended, and the related 
notes to the consolidated financial statements. 
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the 
financial position of the Foundation as of June 30, 2024 and 2023, and the results of its operations and its cash 
flows for the years then ended in accordance with U.S. generally accepted accounting principles.  
Basis for Opinion 
We conducted our audits in accordance with auditing standards generally accepted in the United States of 
America (GAAS). Our responsibilities under those standards are further described in the Auditors’ 
Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are required to 
be independent of the Foundation and to meet our other ethical responsibilities, in accordance with the relevant 
ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient 
and appropriate to provide a basis for our audit opinion. 
Responsibilities of Management for the Consolidated Financial Statements 
Management is responsible for the preparation and fair presentation of the consolidated financial statements in 
accordance with U.S. generally accepted accounting principles, and for the design, implementation, and 
maintenance of internal control relevant to the preparation and fair presentation of consolidated financial 
statements that are free from material misstatement, whether due to fraud or error. 
In preparing the consolidated financial statements, management is required to evaluate whether there are 
conditions or events, considered in the aggregate, that raise substantial doubt about the Foundation’s ability to 
continue as a going concern for one year after the date that the consolidated financial statements are available 
to be issued. 
Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements  
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a 
whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that 
includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and 
therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material 
misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher 
than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, 
misrepresentations, or the override of internal control. Misstatements are considered material if there is a 
substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a 
reasonable user based on the consolidated financial statements.