ANNUAL REPORT 2010
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Chapter:
Annual report 2010
Stichting Diergeneeskunde in Ontwikkelingssamenwerking
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TABLE OF CONTENTS Foreword ..................................................................................................................................................3
Part 1:
General
Mission & objectives ................................................................................................................................5 Organization .............................................................................................................................................6 Reports of activities ..................................................................................................................................8 Projects ...................................................................................................................................................10 Cooperation ............................................................................................................................................14 Facilitating processes .............................................................................................................................15
Part 2:
Financial Report
Profit and loss statement .......................................................................................................................17 Discussion of profit and loss statement .................................................................................................20 Balance sheet .........................................................................................................................................22 Discussion of the balance sheet .............................................................................................................23 Appendix: 2010 annual audit by van Zwol Wijntjes, Amersfoort ..........................................................25
FOREWORD In November 2010, the Dutch government decided to cut down the development budget and to focus the development cooperation on four areas. The first focus area is called food security: good news, because most of the activities of the DIO Foundation are related to food security. Healthy animals mean nourished and healthy people and that is a major goal of DIO. On the other hand: shrinking budgets for development cooperation will also affect us because, our projects in the south are partly funded by public money. However, most of our financial support comes from individuals and veterinary practices in The Netherlands. We consider this a very important fact, that strengthens not only our financial position but also gives us the confidence that we have a lot of support in the beautiful work of veterinary development cooperation. During 2010 DIO carried out several activities to realize our objectives. The project in Lengasiti (Tanzania) has been visited by two DIO-volunteers and they concluded that the project works well to improve the health of the animals. The evaluation of the project’s first year has also been approved by the co-financer Cordaid. This project will be continued in 2011. Another project dealing with cattle has been finished in 2010: the USSS project in India. Through this project, about one hundred women have received better living standards because now they can make money by selling milk from their dairy cow. Another activity in the south in 2010 was the support of the ‘Donkey Day’ in Malawi. This day was organized to give attention to correct treatment of donkeys and to promote awareness about the many possibilities of working with donkeys.
The activities mentioned above and all the other activities that are necessary to realize our goals are of course only possible through the great support and commitment of our board members, volunteers and donors. I want to thank them, but also the sponsors and all other people who have been involved in the work of DIO. I hope that we can continue our activities in 2011 with your support to realize our goal: healthy animals, healthy people.
Utrecht, March 14th, 2011
ANNUAL REPORT 2010
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Rens van Rossum Chairman DIO Foundation
Chapter: Foreword
The number of questions for the Veterinary Information Service was – as expected – low in 2010. The growing availability of the Internet in developing countries decreases the need for a Q&A service over the years. For this reason, we concluded that a new – more pro-active – form of informing people would be more effective. This consists of a more intense collaboration with other NGO’s to make publications about veterinary aspects of animal husbandry. The concept started with the writing of a pilot publication about ‘keeping donkeys’, which will be published in 2011.
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PART 1:
GENERAL
MISSION & OBJECTIVES Keeping livestock still is one of the main sources of existence for many people in developing countries. Animals provide meat, milk and eggs for food and for trade. They can be used as draft power to pull the plough or for transport purposes. Also, animals represent a capital which can be used as a pledge for loans or as dowry. This capital also determines someone’s social status in the community. When these animals get sick, the existence of whole villages might be in danger. Food supply will collapse, income will decrease, securities will disappear and some animal diseases such as tuberculosis, anthrax, rabies and worm infestations can also harm form a threat to human health. Healthy animals are literally of vital importance! Our motto therefore is:
Healthy animals, healthy people!
ANNUAL REPORT 2010
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Chapter: Mission & objectives
Through different activities, DIO Foundation tries to contribute to healthy, optimally productive animals in developing countries. DIO advices livestock keepers via the Veterinary Information Service (a Question and Answer Service); supports several projects in various developing countries; provides education in the Netherlands to inform people of the necessity of healthy animals in developing countries and participates in different international networks which have the same area of interest. In this annual report we summarize the different activities that have been undertaken by DIO in 2010 and their outcomes.
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ORGANIZATION DIO Foundation is an officially registered NGO, run by unrewarded volunteers only. These are mainly veterinary students at Utrecht University, but also/together with veterinarians and volunteers with a non-veterinary background. Since 2001, DIO has held the so called “Verklaring van geen bezwaar” (Declaration of no objection) of the Centraal Bureau voor Fondsenwerving (CBF, Dutch institution which supervises fundraising activities of associated NGO’s). In 2009, this declaration has been replaced by the “Certificaat voor kleine goede doelen” (Certificate for small charity organizations). On September 15th 2009, the CBF granted DIO to hold this certificate for a period of 3 years. Next to this, DIO holds the ANBI (Algemeen nut beogende instelling, Public Welfare Institution) declaration of the Dutch Tax Institution.
Board The board is composed of unpaid volunteers. Members of the board are appointed for a period of three years. In January 2010, the board was constituted as follows:
Secretary:
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Treasurer:
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VIS-coördinator:
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General board member:
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Public Relations:
On the 22nd of November, Drs. Leen Stam resigned from his board position. Drs. Ir. Marco de Mik (veterinary student) and Ms. Danjella Nanninga (veterinary student) have been accepted as new board members. Marco de Mik will be responsible for the volunteers. Danjella Nanninga will be a general board member and in the future become responsible for the Public Relations.
Advising Committee The advising committee advices the DIO board. It plays a non-formal role as guarder of the implementation of the policy proposals. The board can also ask for advice concerning policy decisions. Members of the advising committee take this chair on a voluntary base and by invitation of the DIO board. In 2010, the advising committee was constituted as follows: • •
Prof. dr. S.G. van den Bergh Former professor and dean of the Veterinary Faculty. Dr. B.E.C. Schreuder Animal Sience Group, board member Dutch Committee for Afghanistan.
Chapter: Organization
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Drs. David Speksnijder (Practicing veterinarian at DAP Tweestromenland, Wijchen) Drs. Ginny van de Meeberg (Veterinary student) Drs. Rens van Rossum (Veterinary student) Drs. Rinnert van den Bergh (Veterinary student) Drs. Leen Stam (Practicing veterinarian at DAP Veenendaal) Drs. Alexandra Knossenburg (Veterinary student)
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Chairman:
ANNUAL REPORT 2010
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• • • •
Dr. A.J. de Smit Head of the R&D Virology department, Intervet Schering Plough Animal Health. Ir. G. Straver Wageningen University, projectcoördinator of the “Wetenschapswinkel”. Mrs. drs. K. van ’t Hooft Working at ETC, Leusden. Mrs. dr. M. Leeflang Senior researcher at Academic Medical Centre Amsterdam.
ANNUAL REPORT 2010
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Chapter: Organization
In 2010, the DIO board and the advising committee have had one meeting in October 2010 to discuss about DIO’s policy as well DIO’s past and current events.
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REPORTS OF ACTIVITIES Providing information and book requests The growing availability of information on the internet has resulted in a decline of questions asked to the VIS. As a result we have in the past concluded that answering questions is no longer our main focus. The VIS will now start to focus more on long term relationships with organizations. Support will still be provided through information supply, but more in situations of long standing relationships with DIO. An example could be providing booklets from for example Agromisa.,Agromisa is a NGO located in Wageningen, Netherlands, that supports smallscale farmers and organizations working on their behalf providing them with practical information on sustainable agriculture by means of publishing and expert advice (www.agromisa.org) and giving additional advice where needed. Throughout 2010, 3 book requests were received. We sent some general animal health books to Uganda, documentation about fish farming to Madagascar and publications about poultry husbandry to Cameroon.
The VIS collaborates with Agromisa in Wageningen, the Netherlands. Agromisa runs a Question- and Answer Service as well. In the past, several questions related to veterinary topics where forwarded to the VIS. However, from 2009 on, the VIS no longer received any questions from Agromisa. We still contribute to the writing of so called Agrodocs. Agrodocs are simple handbooks on subjects such as goat keeping in the tropics, building an egg incubator, etcetera. DIO will consider to help writing Agrodocs whenever new ideas come up for new editions, or entire booklets, provided that DIO finds volunteers who are willing to contribute to the process.
Accessibility on the internet To increase availability and easy access of the VIS through the internet, some questions and answers from the past have now been published on our DIO website. Also, the VIS website and the questionform have been made easier to use and submitting book requests is being encouraged. Hopefully, this will lead to more questions and book requests in the future.
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Agromisa
ANNUAL REPORT 2010
From the end of 2009 onwards, the VIS has been run by two members of the DIO board. This appears to work well at the moment, due to the small number of veterinary questions being submitted. Questions are being answered by these two members of DIO, and with only two members the future plans are easier to establish.
Chapter: Reports of activities
Organizational structure
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Development education
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Publishing an article on the website and news letter of In Praktijk, a magazine for veterinarians.
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Several small meetings have been organized on our monthly meeting for volunteers. In these meetings, students and other people presented their experiences from the field of Development work.
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Presence at the European Veterinary Conference “Voorjaarsdagen”. There we gave information about our work and showed movies about our Tanzania project.
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Publishing our quarterly DIO-Dialogue. This quarterly is being sent to donors, volunteers and other interested people. The readers are updated about recent activities of the DIO Foundation.
ANNUAL REPORT 2010
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Chapter: Reports of activities
One of the goals of DIO is to highlight Development Cooperation to the general public in the Netherlands and in special to people with a link with veterinary medicine. In 2010, this has been accomplished through:
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PROJECTS India:
Economic Empowerment through milk animal rearing
Since the summer of 2008, DIO has been supporting another project of the Udhagamandalam Social Service Society (USSS) in India. DIO has been supporting several projects of USSS since 1995. USSS has been active in Tamil Nadu, in the south of India, since 1962. In this area, there are three different fragile groups of people who have the special attention of USSS: refugees from Sri Lanka, Dalit women (lowest caste in India) and women who belong to traditional tribes. These women and their children are facing big difficulties due to malnutrition, lack of education and short life expectances. Many women do not even reach the age of 40. USSS helps these marginalized women through helping them organizing themselves into Self Help Groups. In these groups, women support each other in developing several economic activities to increase their income. Even more relevant is that through these activities, these women regain their self-respect and selfconfidence and are being more respected by their surroundings. Over 50 years, more than 59.000 women have organized themselves in Self Help Groups.
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ANNUAL REPORT 2010
The project that has been started in 2008 in collaboration with DIO, focuses on training of the involved women. Subsequently, the women receive a milking cow via a microcredit program, which has been set up by USSS in collaboration with other partners. The women are supposed to repay the cow via the profit of selling milk. The trainings were about breeding, rearing calves, animal health, local markets and governmental regulations. The women learn about where to get veterinary drugs, how to sell products, and how to take care of their environment. After the trainings, the women can share their knowledge with other women of their Self Help Group.
Chapter: Projects
Together with the women, USSS has implemented a microcredit program. Women can lend a small amount of money at a bank which is controlled by the women themselves. With this money, the women can make small investments to set up small businesses. With the profit of the business, they can support their family and repay their loan and might apply for a bigger loan to expand their business.
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Hivos (Humanistic Institute for Development Cooperation) supports this project by tripling every Euro that DIO collects for this project. Hivos is a strong believer of promoting entrepreneurship and training and advising small and beginning entrepreneurs. This project has ended and has been evaluated in March 2010. At the start, 400 women were selected based on their financial and social situation and they all have been trained in topics like breeding cows, rearing calves, animal health, local markets and governmental regulations. By the end of the project, only 101 women of the 400 that where selected, were able to finance a dairy cow trough a microcredit loan. The other 299 women were below a certain poverty limit, which made them unable to get a microcredit. At this moment, several ways are being investigated in collaboration with DIO and other partners to help these women who have received the trainings, but who were not able to receive a dairy cow so that the trainings do not turn out to be useless. The 101 women who were able to finance a cow faced some difficulties in finding cows that produced at least 10 liters of milk a day, which was one of the requirements for good dairy cows. The government and veterinarians from the region are helping them select these cows. Besides the cows, 178 women got seeds and small trees via the follow up program of Nilgris District Cooperative Milk Producers Union (NDCMPU) to make the women able to produce their own food for the cows. Also via NDCMPU they have access to marketing facilities, veterinary care and other kinds of help. The production of milk in this specific area has increased and the position of the women has improved. The training the women received, contributed to create more awareness of their social and financial status amongst the local organizations, with the consequence that the local organizations offered more help to them than was usual.
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ANNUAL REPORT 2010
This project is partly funded by:
Chapter: Projects
To conclude, the project has been a success, especially for the women that were able to finance a cow, because they are now able to take care of themselves and family members and their social status has been improved. DIO is going to follow the project for some time to check whether all trained women will be able to run a small business to support their existence. Further, DIO will look for solutions to the problem of the 299 trained women without a dairy cow.
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Tanzania:
Establishment of basic pastoralists in Lengasiti
veterinary
services
amongst
MasaĂŻ
Further information can be found in the year 1 evaluation report to Cordaid and the evaluation reports made by the students and VETAID.
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Unfortunately, the co-financing NGO Cordaid decided - as result of the changed government policy in the Netherlands with respect to the development cooperation in countries like Tanzania – to stop the funding for this project. DIO decided to continue the project independently. Initially we will focus on the continuation of the refresher course for the CAHWs by VETAID, which will start soon. In the Netherlands, several measures are undertaken (including the vaccination day) to raise funds for the continuation of the vaccination of calves against ECF.
ANNUAL REPORT 2010
The report of the students and a brief visit in March 2011 Lengasiti community members appeared satisfied with the outcome of the ECF immunization. According to the community few of the vaccinated calves died, of a disease other than ECF. Community members have the impression that the vaccinated calves are fitter and more resistant to diseases and other difficult conditions like drought.
Chapter: Projects
In November 2010 the first year of the project Lengasiti Maasai was completed successfully. A total of 2067 calves have been immunized against East Coast Fever and 10 Maasai herdsmen and have been trained as a Community Animal Health Workers (CAHWs) and have been equipped with a suitcase with some tools and veterinary medicines. These CAHWs are supervised by veterinarians from VETAID Tanzania. In October, a brief assessment was performed by two veterinary students from Utrecht. They concluded that the CAHWs are doing a very good job, although some observations and comments were made. It appears according to the students that it is still difficult for CAHWs to charge the costs for the treatments. However, the VETAID report concludes that the CAHWs do in fact have enough income to buy a new veterinary backlog for new treatments. Verbal communication with VETAID shows that CAHWs regularly try to ask more money from Western NGOs by saying that they do not get enough income from their work to invest in new equipment and veterinary medicines. The refresher course should at least give attention to this aspect.
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Donkey Day
ANNUAL REPORT 2010
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Chapter: Projects
In the summer of 2010, DIO sponsored the Donkey Day organized by the Matunkha Centre in Malawi. The Donkey Day is an annual event organized to promote the correct, animal friendly, treatment of donkeys in the villages. The day consisted of speeches, drama, dances and three donkey competitions. Local media as well as local authorities (both traditional and governmental) were invited. The donkeys of the CBO’s (Community Based Organization) Mawerewere and Lumemo were tied for first place in the competition Most Beautiful Donkey. Their decorations consisted of a wig, a chitenje (local linen cloth) and stuffed animals. The other two competitions were Best Traffic Donkey, in which the donkey had to pull the cart through a track without cutting the corners and reverse in a straight line, and Most Obedient Donkey, in which the donkey and handler had to walk over plastic bags, jump an obstacle, walk underneath a tent and stop on command. The overall winner of the day, Kanyereyere CBO, excelled at each event and received a set of lights, reflectors and a donkey-care pack for road safety. During the various competitions, the workers of the Matunkha Agricultural Dept also informed the visitors about donkeys and their training – many people were amazed at the size and strength of the 2-day-old foal of Bunda CBO. DIO and the Matunkha Centre can look back on a successful and eventful day!
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COOPERATION DIO Foundation considers cooperation building as an important activity. It offers opportunities to exchange information and expertise between organizations so that knowledge, skills and equipment can be used more efficiently. It also offers opportunities to link several NGO’s with eachother. Through these networks, DIO tries to gain a stronger voice in policy influencing and public opinions. For these reasons, DIO is part of several networks and alliances.
Vétérinaires Sans Frontières Europa (VSF-E) VSF-E has been functioning for several years now, mainly as a discussion platform and network for alliances between different VSF-E members. Some VSF-E members perform joint projects as well in Europe as in other continents. In 2010, VSF-E, received a legacy of €44.000,-. In the General Assembly of July 2010, VSF-E decided to allocate this money towards better coordination within the network, through employing a coordinator for our network. This coordinator function has been integrated in a new DEP (Development Education Program) proposal for subsidy from the European Union. This DEP program is a joint program between VSF-Belgium, SivTro (Italy) and AVSF-France and has been accepted. The amount of the legacy has been used as co-funding for the whole DEP project, including a coordinator function. Now that this project has been accepted, VSF-E is able to hire a part-time (50%) coordinator for a period of 3 years. The three VSF members which submitted the DEP proposal are now busy writing the terms of references for a coordinator, which have to be approved by all VSF-E members.
Veterinary Faculty, Utrecht University
Other DIO has many other non-formal collaborations with NGOs and institutions in the Netherlands and abroad. Examples are Agromisa in Wageningen, Werkgroep Ontwikkelingstechnieken in Enschede, ETC in Leusden and the Agri-Pro Focus network of NGO’s working in the area of agricultural development.
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The ELD Network is a network of persons and organizations, mainly working in developing countries, who are working in the area of livestock and agriculture. The viewpoint of the ELD network is that in traditional societies, there are a lot of local resources that can serve as a basis for development. These resources exist of local empirical knowledge, culture, traditions, natural resources etc. The ELD-netwerk mainly functions as a forum for knowledge exchange. DIO actively uses this network for knowledge exchange and to find experts and organizations working in specific regions or on specific themes.
ANNUAL REPORT 2010
Endogenous Livestock Developing Network (ELD)
Chapter: Cooperation
DIO has good contacts with the Veterinary Faculty of Utrecht University. The DIO office is based in one of the buildings of the Veterinary Faculty and can use the infrastructure of the Veterinary Faculty like the library and computer network. DIO keeps close contacts with all kinds of specialists working on the Veterinary Faculty. In this way, DIO has a broad access to all kind of information and expertise.
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FACILITATING PROCESSES Volunteers Although it still turned out to be difficult to commit volunteers for a longer period, this year a number of new enthusiastic volunteers committed for a longer period. So we are heading forwards, but it still needs our attention to keep in touch with the volunteers. We focused on monthly volunteer meetings, however the attendance of the volunteers declined over the year. Therefore, one of the spearheads for 2011 is to improve the personal communication with the volunteers. Furthermore, a monthly e-mail update is being send to all persons who are interested in DIO. This seems to be an adequate manner to keep contact in an easy accessible way; the number of consignees is gradually growing.
Public Relations In 2009, DIO has started its money-box project. The purpose of this project is to get money-boxes on the counter in Dutch veterinary practices, in which pet owners can put money. It seemed hard to get in touch with the right people from the veterinary clinics to ask whether DIO may send a money-box to set on the counter. Several money-boxes have been placed by the end of 2009 and in 2010. Still more veterinary practices will be approached to join this project to collect money for veterinary projects in developing countries.
On the Veterinary Faculty in Utrecht, different activities have been organized to promote DIO amongst students and employees. Amongst these was our presence at the first year students introduction, lectures and the organization of the special “oliebollenactie� in which typical Dutch New Years dough balls were sold.
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ANNUAL REPORT 2010
On the 16th of June DIO organized their first Vaccination-day as a pilot. The purpose of the vaccination-day is to vaccinate companion animals in the Netherlands to raise money for vaccination campaigns in Tanzania in which livestock will be immunized against east coast fever. The second purpose was to create awareness for the importance of vaccination as a means of prevention of animal diseases. Unfortunately, only a few practices subscribed to support this project (how many?). This might be due to the relatively short time we had to organize this activity, and the fact that DIO is still relatively unknown under practicing vets. However, we have decided to continue the organization of the vaccination day for some years to make it more known amongst veterinary practices.
Chapter: Facilitating processes
DIO was present at the Voorjaarsdagen, a big international congress for veterinarians working in small animal medicine and horse healthcare. Many veterinarians and other interested people visited the stand of DIO and were informed about our activities. We showed videos from the Tanzaniaproject and promoted our money-box project. We also tried to find practices for Vaccination-day.
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ANNUAL REPORT 2010
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Chapter: Facilitating processes
PART 2:
FINANCIAL REPORT
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PROFIT AND LOSS STATEMENT
REVENUES From own fundraising - Donations - Gifts - Money-box project - Sponsorships - Other activities
4.816 5.392 210 300 303
Budgeted 2010
4.000 1.500 750 500 200 11.021
Other income - Sold articles - Interest - Other
6.950
1.287 12.308
Total revenues EXPENSES Spent on objectives - Development education 1.676 - Structural support (projects) 888 Veterinary Information Service 194 - Networking 703
859
12.490 940 -
700 7.650
940 13.430
2.512 8.790
1.928 6.806
1.578 765
474 502
3.461 Fundraising - Expenses own fundraising
5.008 5.606 0,00 1.650 226
700 -
556 731
Actual 2009
13.645
2.083
9.710
693 2.083
693
Control and administration
1.545
1.780
1.307
Total expenses
5.865
17.508
11.710
Profit or loss for the year
6.443
-9.858
1.720
ANNUAL REPORT 2010
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859
Chapter: Profit and loss statement
Actual 2010
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Specification and distribution of cost to destination Control and Fund Raising administration
Structural Support
V.I.S.
Cooperation/ Networking
Fundraising
86,47 811,00 150,00 0,00
843,63 0,00 0,00 1246,25 336,61 16,52
7,00 37,47 32,13
7,00 37,47 32,13
9,80 52,46 44,98
2,80 14,99 12,85 523,01
1,40 7,49 6,43 1151,19 394,13
1.675,98
887,60
193,71
703,65
858,95
1.545,32
0,00 86,47 550,00 88,54 811,00 10000,00 6591,60 0,00 150,00 150,00 150,00 0,00 0,00 200,00 84,95 0,00 0,00 0,00 843,63 1250,00 650,16 507,50 0,00 0,00 0,00 1246,25 1524,00 1405,91 336,61 150,00 108,02 0,00 300,00 200,00 16,52 50,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 27,99 500,00 385,93 149,88 500,00 162,15 128,52 165,00 309,92 523,01 500,00 266,60 1151,19 950,00 1095,22 394,13 325,00 211,92 0,00 0,00 5.865,20 17.114,00 11.710,92
Chapter: Profit and loss statement
Grants and subsidies - Shipping books - Projects Contributions - VSF-E Purchases and acquisitions - Library Outsourced work Publicity and communication - General public relations - Write-off DIO T-shirts - Volunteer recruitment - DIO-dialoog magazine - Event: Infoavond - Symposium - Small lecture Staff costs Housing costs Office and general expenses - General office expenses* - Board and volunteer expenses* - ICT* - Attendance meetings - Bank and accountant expenses - Other expenses Write-down and interest Total
Education/ informing
Total Actual 2009
-
Expenses
Total Budget 2010
ANNUAL REPORT 2010
Objectives
Total Actual 2010
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* the distribution of these items was made according to the formula:
V.I.S.
informing 25%
25%
35%
Cooperation/
Fund-
Networking
raising
10%
5%
Actual
Budget
Actual
2010
2010
2009
Mean number of staff members
0
0
0
Mean remuneration staff members and supervisors
0
0
0
Loans, advances and guarantees to directors and supervisors
0
0
0
-
raising
ANNUAL REPORT 2010
Education/
Chapter: Profit and loss statement
Objectives
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DISCUSSION OF PROFIT AND LOSS STATEMENT The financial report has been prepared in accordance with the instruction of the CBF (Richtlijn 650 ‘Verslaglegging fondsenwervende Instellingen, versie 2007). The valuation of assets and liabilities have been at nominal value.
Profit and loss statement There has been a positive result achieved in 2010 of € 6.442,85. The estimated loss for 2010 was € 9857.63. The huge difference of about € 16,000,- was caused by several factors. First there is about € 10,000,- less devoted to the goals than budgeted. The reason for this lies in the fact that DIO this year did not find suitable projects to support. The second factor is that the income from fundraising had been around €4.500, - higher than budgeted, especially caused by a large donation of €4,000, -. Given the relative size of this gift over the annual turnover of DIO, this leads to a significant shift of the final result.
Specification and distribution of costs to destination
Interest income was lower than budgeted (€ 556.11 vs € 700.00). The item "miscellaneous" in other income includes the following: •
Sale of a book by a volunteer € 15, -
•
The overestimated costs for the accountant for the financial report of 2009 are € 13.45 and these will be added to the result of 2010.
•
Each year, an amount of € 110, - has been reserved for payment of the network connection of the Utrecht University. Because we have never received these bills and we do not expect them to come we have decided to delete the balance sheet items. For the year 2009 the balance sheet item for the network connection will be passed on to 2010. For the years before, the open accounts for the network connection will be deleted from the balance and the amounts will be added to the result of 2009.
•
For the telephone, the outstanding bookings for 2009 will lapse. This amount is € 284.85 and will be added to the result of 2010.
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The benefits of DIO Foundation were about € 4,000 more than budgeted. The income from regular donations was higher than budgeted (€ 4818.40 vs € 4000.00) and the income from single donations (€ 5392.15 vs € 1500.00). The money-box project has raised less than budgeted (€ 209.90 vs € 750.00), but unlike last year, revenues are now generated from the money boxes in 2010.
ANNUAL REPORT 2010
Income
Chapter: Discussion of profit and loss statement
Part of the costs have been distributed over the four objectives and the fundraising activities of DIO. The formula for this distribution was: fundraising 5%, education / informing 25%, veterinary information service 25%, structural support 35% and cooperation/networking 10%. The distribution over the four objectives is based on the importance of the different areas within the foundation, as expressed in the statutes. This distribution can basically also be applied to the division of time and resources of volunteers and board members, and also to the use of the office and ICT equipment.
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•
For the symposium in 2007, an amount of € 307,09 was still set aside to be returned to the granting party. This party has declared that this amount does not need to be repaid and this amount is for the benefit of 2010.
•
On the balance was a reservation for the project of USSS because this amount was specifically fundraised for this project. Since the project has ended, the remaining amount of € 193.13 was added to the donation fund for projects.
Expenses The expenses for each objective in 2010 appeared to be lower than budgeted. For the objective 'information and education’ a sum of € 2512.50 was budgeted, while expenditures for 2010 amounted to € 1675.98. Major expenses were the quarterly DIO-dialoog (expenses: € 1246.25, budget: € 1,500) and the information evening (expenses: € 336.61 budget: € 350, -). Small lectures at DIO were budgeted at an amount of € 250, - but this expenses turned out to be only € 16.52. The DIO-dialogue has been released in 2010 only 3 times instead of 4. This explains for the lower cost. The small lectures at DIO were less well appreciated than expected and therefore less kept: the main reason for the lower expenditure for 2010.
Total spent on objectives as a percentage of total income: • • •
Actual 2010: Budget 2010: Actual 2009:
27% 178% 72%
Fundraising costs as a percentage of income from own fundraising: • • •
Actual 2010: Budget 2010: Actual 2009
12% 30 % 6%
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The costs of management and administration are somewhat lower than budgeted (expenses: € 1545.32 budget: € 1.780). The board-members in 2010 were not paid for their activities.
ANNUAL REPORT 2010
The expenses for the Veterinary Information Service (VIS) were lower than budgeted (expenses: € 86.47 vs. budget € 1.000,00). For some years, the importance of the V.I.S. has declined. DIO wants to deal with this new situation by giving a different interpretation to the V.I.S. The new concept for the V.I.S. will focus on active informing through publications instead of a reactive question-and-answer service. This concept was in the startup phase during 2010 and will be continued in the next years. During the startup phase in 2010 there are hardly costs made. The publication of € 86.47 includes the costs incurred in sending several books to for example Kenya and Cameroon in response to requests for information.
Chapter: Discussion of profit and loss statement
For the objective ‘structural aid’, an amount of € 887.60 was spent while an amount of € 8790.13 was budgeted for this post. The reason for the difference is the fact that no suitable projects (that fit into our strategy and capacities) for 2010 were found. Finding suitable projects to spent the reserved amount of money for structural aid will be a major priority for 2011. The amount of € 887.60 was spent on a project in Malawi for training and education of farmers about keeping donkeys.
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BALANCE SHEET
--636 --36.752
--1.151 508 38.053
Total Assets
37.388
39.712
LIABILITIES AND OWN FUNDS Disposable assets Continuity reserve Destination reserve projects Donation fund
--15.000 19.208 ---
19.073 8.500,00 --886
Accounts payable - Project Lengasiti - India, USSS - Pressing and possage DIO-dialoog - Proceedings Symposium 2007 - Accountant, annual report 2009 - Phone costs - Network connection - Other
1.482 --338 --1.000 250 110 ---
8.732 304 250 307 900 535 220 5
Total liabilities and own funds
37.388
39.712
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ASSETS Inventories Receivables Stock: DIO-shirts Cash
Chapter: Balance sheet
31-12-2009
ANNUAL REPORT 2010
31-12-2010
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DISCUSSION OF THE BALANCE SHEET Funds and reserves The disposable assets of DIO in 2009 were € 19,072.45. DIO in 2009 also had a security reserve of € 8.500,-. From fiscal year 2010 the disposable assets will no longer appear as such in the balance. The disposable assets are now divided in reserves and funds. The distribution is as follows: • • •
Continuity reserve € 15,000.00 Destination reserve projects € 21,552.32 Destination funds € 193.13
The level of security reserve is based on the amount of the annual sum of expenses. We keep about 2 times the annual sum of expenses as security reserve. The destination reserve projects is intended to be used for structural support in the form of projects. This is not a strict obligation, but the Board of DIO has assigned this part of the organizations capital to be spent on structural support. The destination fund contains money that has been raised for a specific project during a fundraising action. In the future this destination fund can be subdivided if an amount of money has been destined for a specific project.
In 2010 there are two payments for this project, an amount of € 5196.76 to fund training and a sum of € 2053.10 to finance a vaccination campaign. Through this payment the debt for this project decreased by an amount of € 7,249.86 to a debt of € 1,481.98. The other debts are accounts where the bill on December 31, 2010 had not been received. These amounts are at nominal value in the balance sheet. The bill for the phone costs for 2009-2010 is not yet received. The amounts on the balance sheet are therefore based on an estimate. Because the bill for 2008 probably will not come in, it was decided to take these items off the balance and add the benefit to the year 2010. The amount on the balance of 2010 will be deferred to 2011, the debts for the telephone will therefore lapse if the bill does not appear within one year. The same applies to the costs for the network connection. Again, the invoices are not in and the amount on the balance sheet are based on an estimate. The amount of balance on 31/12/2009 was the cost for the years 2009 and 2008. Because the invoices for both years have not been entered they will expire. The amount of € 110,- on the balance sheet of 31/12/2010 includes the cost of network connection for 2010 and will be for one year on the balance sheet.
Fixed assets Currently there are no tangible fixed assets on the balance sheet. All our inventory is written off.
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Debts: Lengasiti project
ANNUAL REPORT 2010
There is € 36,738.48 on our accounts at the ING Bank. This is an amount of € 34.928.09,- on the savings account (rentemeerrekening) and a sum of € 1,810.39 on the other account. The cash is managed by the treasurer.
Chapter: Discussion of the balance sheet
Cash
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Stocks The only items in stock are the DIO T-shirts. These are completely written off in 2010.. Because the Tshirts were hardly sold and they seemed to represent little value it was decided to completely write them off.
Claims
ANNUAL REPORT 2010
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Chapter: Discussion of the balance sheet
The receivables consist of interest receivable (â‚Ź 556.11) and the telephone deposit (amount â‚Ź 80.32). The first amount is definitely fully collectible, the second sum is not entirely sure.
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ANNUAL REPORT 2010
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Chapter: Appendix: 2010 annual audit by Van Zwol Wijntjes, Amersfoort
APPENDIX: 2010 ANNUAL AUDIT BY VAN ZWOL WIJNTJES, AMERSFOORT
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