text: The Foundation’s liquidity management includes a policy of structuring its financial assets to be available to 
  meet its general expenditures, liabilities, grant-making, and other obligations as they come due. Cash and 
  cash equivalents as reported on the consolidated balance sheet at June 30, 2024 and 2023, are the 
  primary liquid resources used by the Foundation to meet these obligations. Financial assets invested in the 
  short-term and long-term investments can be liquidated at any time as needed. 
  
  **(10) Related Party Transactions**
  
  The Wikimedia Endowment began operations as a standalone tax-exempt 501(c)(3) organization on 
  September 30, 2023, with the mission to act as a permanent fund 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 Foundation or its successor if the Foundation ceases to exist. The 
  Foundation does not have control or controlling financial interest in the Wikimedia Endowment and the 
  Wikimedia Endowment has a separate Board of Directors, but the Wikimedia Endowment is considered a 
  related party to the Foundation because Wikimedia Endowment management is also management at the 
  Foundation. 
  
  During the fiscal year ended June 30, 2024, the Foundation recognized revenue of $2,063,195 related to 
  services provided to the Wikimedia Endowment, primarily for fundraising and general and administrative 
  support under the terms of a cost sharing agreement. These costs are included within the Foundation's 
  expenses based on the nature of the cost. The revenue from the Wikimedia Endowment reimbursing the 
  costs is recorded within other income, net. 