text: and free to everyone in the world, the Foundation's cost related to this collaborative arrangement is 
  included within awards and grants in the statement of activities. The amount included within awards 
  and grants was $6.1 million and $4.1 million for the years ended June 30, 2024 and 2023, respectively. 
  
  ***(p) Use of Estimates***
  
  The preparation of financial statements in conformity with U.S. generally accepted accounting 
  principles requires management to make estimates and assumptions that affect the amounts reported 
  in the consolidated financial statements and accompanying notes. Items subject to such estimates and 
  assumptions include the investment valuations, useful lives of fixed assets, and the valuation of 
  contributed services. Accordingly, actual results could differ from those estimates. 
  
  ***(q) Reclassifications***
  
  Certain reclassifications have been made in the financial statements to conform 2023 information to the 
  2024 presentation. The Foundation had a change in accounting policy to present unrealized gains and 
  losses on investments separately from investment income, net. This resulted in a reclassification of 
  $3,547,510 from investment income, net to unrealized gains on investments within the statement of 
  activities. The Foundation also had a change in accounting policy to no longer present the Wikimania 
  event as special event expense, net in the statement of activities. Revenue from registration sales is 
  now reported within other income, net, and expenses are reported within travel and conference 
  expenses. This resulted in a reclassification of $698,141 from special event expenses to travel and 
  conference expenses in the statement of activities. 