FINANCIAL STATEMENTS
31/12/2022
Denomination ASSOCIAZIONE ROBERT F. KENNEDY FOUNDATION OF ITALY – ONLUS
Seat 50123 Florence (FI) – Via Ghibellina 12/A Endowment Fund 5.000,00
Vat 08805661009 Fiscal Code 08805661009
REA number 622093
INCOME STATEMENT
association 1)Operating result for the year 65.16815.375 2)Operating result for previous years 572.167556.793 VI - Other reservations (1) Total shareholders' equity 642.335577.166 C) Severance pay 52.89541.922 D) Debts payable within the following financial year 141.552150.073 Total debts 141.552150.073 E) Accruals and deferred income 13.57519.287 Total liabilities 850.357788.448 Other reservations 31/12/202231/12/2021 Difference from rounding to unit of Euro (1) 31/12/202231/12/2021
Legal form Unrecognized
A) Income and revenues 1) Income from typical activities 1.269.440763.923 Donations 994.440513.923 Board donations 275.000250.000 2) Fundraising income 108.73374.951 3) Income from related activities 5.548 3.096 5) Other income and income Operating grants 59130.476 other 20.570 5.706 Total other income and income 21.16136.182 Total Income 1.404.900878.152 B) Production costs 6) for raw materials, consumables, consumables and goods 14.862 3.573 7) for services 953.930433.445 8) for the enjoyment of third party goods 30.60818.485 9) for staff (a) Wages and salaries 110.47075.697 (b) Social security contributions 34.09921.337 (c), (d), (e) severance pay, retirement pension, other personnel costs 13.32810.813 c) Severance indemnity 12.228 6.797 (e) Other costs 1.100 4.016 31/12/202231/12/2021 BALANCE SHEET ACTIVE B) Fixed assets I - Intangible assets 24.64348.000 II - Tangible fixed assets 308.831226.566 III - Financial fixed assets 555 555 Total fixed assets (B) 334.029275.121 C) Current assets I - Inventories 37.15945.704 II - Credits payable within the following financial year 19.14836.581 payable beyond the following financial year 29.32029.320 Total receivables 48.46865.901 IV - Cash and cash equivalents 297.815281.978 Total current assets (C) 383.442393.583 D) Accruals and deferred income 132.886119.744 Total assets 850.357788.448 PASSIVE A) Shareholders' equity I – Endowment Fund of the Institution 5.000 5.000 II – Restricted assets III – Free Patrimony 637.335 572.166 27 www.rfkitalia.org BILANCIO DI ESERCIZIO
Notes to the Financial Statements for the year ended 31/12/2022
NOTES TO THE FINANCIAL STATEMENTS, INITIAL PART
Dear Associates, these financial statements, submitted for your examination and approval, show a profit (or loss) for the year of Euro 65,168.
Activities
Our Association carries out its activities in the field of the protection of Human Rights and has maintained the qualification of non-profit organization in compliance with all the legal requirements.
During the 2022 financial year, the Association carried out the institutional activities envisaged by the Articles of Association and related activities such as the management of the International House. The following information is provided below to accompany the Balance Sheet and the Income Statement.
The Robert F. Kennedy Foundation of Italy ONLUS Association aims to promote the defense of human rights through training activities and educational programs addressed both to the civil Association, with particular attention to teachers and students, and to activists, national and international. It promotes studies and conferences of national and European importance and develops collaborative relationships with international and national administrations, with Italian and foreign universities and with other non-profit associations as well as cultural institutions with particular emphasis on the problems of the defense of human and civil rights, sustainable development, protection of the environment and human life.
Significant events during the year
In the 2022 financial year, our country finally overcame the enormous difficulties deriving from the spread of SARS Covid-19 infection and the limitations to economic and non-economic activities that had resulted, receiving a strong impetus to the recovery. It must also be said that during the year there were major problems related to the supply of energy sources and the consequent strong growth in the inflation rate in Italy and in all European countries.
The Russian-Ukrainian conflict, which broke out in the middle of Europe last February, has led to our Association the desire to offer once again a concrete commitment in favor of the affected population. Since the early days of the con flict, in fact, the Association in collaboration with other Associations has managed to take action and send trucks loaded with food, basic necessities, blankets and first aid kits when the humanitarian corridors had not yet been opened. Thanks to the solidarity response of citizens, our Association managed, in the first three months of the war, to send a total of 22 trucks for a total of 726 pallets of products. The Association has also made available some rooms of its guesthouse in the heart of Florence to host, in agreement with the Italian Red Cross – Florence Committee, 6 Ukrainian women and 3 minors fleeing from their land.
Despite our commitment to face this humanitarian emergency, the association has continued its human rights education activities, including the second edition of the course on civic education "CivicAttiva" which has been a great success among teachers.
Training criteria
This financial statement has been prepared in abbreviated form as the requirements of art. 2435 bis, paragraph 1 of the Civil Code; Therefore, the Directors' Report has not been drawn up.
The balance sheet values are represented in units of Euro by rounding the relative amounts. Any differences from rounding have been shown under "Euro rounding reserve" between Shareholders' equity items and "rounding from Euro" under "extraordinary income and expenses" in the Income Statement.
Pursuant to Article 2423, fifth paragraph, of the Italian Civil Code, the notes to the financial statements were drawn up in thousands of euros.
The criteria used in the preparation and evaluation of the financial statements closed on 31/12/2022 take into account the innovations introduced into national law by Legislative Decree 139/2015, through which Directive 2013/34 / EU was implemented. As a result of Legislative Decree 139/2015, the OIC national accounting standards have been amended.
DRAFTING PRINCIPLES
(Rif. art. 2423, e art. 2423-bis C.c.)
The valuation of the balance sheet items was based on general criteria of prudence and competence, with a view to continuing the activity.
The application of the principle of prudence involved the individual valuation of the components of the individual items or items of assets or liabilities, in order to avoid offsetting losses that should have been recognised and pro fits that were not recognised as unrealised.
In compliance with the accrual principle, the effect of transactions and other events has been recognised in the accounts and attributed to the year to which these transactions and events relate, and not to the year in which the related cash movements materialise (receipts and payments).
In application of the principle of materiality, the obligations regarding detection, evaluation, presentation and disclosure have been waived when their observance had irrelevant effects in order to give a true and correct representation. The continuity of application of the evaluation criteria over time is a necessary element for the comparability of the Association's financial statements in the various years.
EXCEPTIONAL CASES PURSUANT TO ART. 2423, FIFTH PARAGRAPH, OF THE CIVIL CODE
(Ref. art. 2423, fifth paragraph, C.c.)
There have been no exceptional cases that have made it necessary to resort to derogations pursuant to art. 2423 paragraph 5 of the Civil Code.
Total personnel costs 157.898107.847 10) Depreciation and amortization (a), (b), (c) depreciation of tangible and tangible assets, other write-downs on fixed assets 99.83398.816 (a) Depreciation of intangible assets 24.66124.000 (b) Depreciation of tangible assets 11.65211.296 (c) other write-downs on fixed assets 63.52063.520 Total depreciation and write-downs 99.83398.816 12) Donations 62.786186.297 (14) Miscellaneous operating charges 13.917 9.693 Total production costs 1.333.833858.156 Difference between value and costs of production (A - B) 71.06719.996 C) Financial income and charges 17) Interest and other financial charges other 56 1 Total interest and other financial charges 56 1 Total financial income and charges (15 + 16 - 17 + - 17-bis) (56) (1) Pre-tax result (A - B + - C + - D) 71.01119.995 20) Income taxes for the year, current, deferred and deferred Current taxes 5.843 4.620 Total income taxes for the year, current, deferred and deferred 5.843 4.620 21) Profit (loss) for the year 65.16815.375 28 www.rfkitalia.org BILANCIO DI ESERCIZIO
CHANGES IN ACCOUNTING POLICIES
The Association has not changed accounting standards.
EVALUATION CRITERIA APPLIED
(Ref. art. 2426, first paragraph, C.c.)
FIXED ASSETS
Intangible assets
They are recorded at historical acquisition cost and shown net of depreciation and amortization made during the years and allocated directly to individual items.
Improvements on third-party assets are amortised at rates depending on the duration of the contract.
If, irrespective of depreciation already entered in the accounts, there is a loss in value, the fixed asset shall be written down accordingly. If the conditions for write-down cease to exist in subsequent financial years, the original adjusted value of depreciation and amortisation only is restored.
Materials
They are recognised at purchase or production cost and adjusted by the corresponding depreciation provisions. The value of the balance sheet took into account ancillary charges and costs incurred for the use of fixed assets, leading to a reduction in the cost of commercial discounts and cash discounts of significant amounts.
The depreciation rates, booked to the income statement, were calculated expected to use, the destination and the economic-technical duration of the assets, on the basis of the criterion of the residual possibility of use, a criterion that we considered well represented by the following rates, not modified compared to the previous year and reduced to half in the year of entry into operation of the asset:
Accruals and deferred income
They were determined according to the criterion of the actual temporal competence of the year. For accruals and deferred income with a maturity of several years, the conditions that had led to their original recognition were verified, adopting, where necessary, the appropriate variations.
Titles
The fixed securities, intended to remain in the portfolio of the association until their natural maturity, are recorded at purchase cost and are recognised when the delivery of the bond takes place (so-called settlement date). The registration value has taken into account the ancillary charges directly imputed.
TFR Fund
It represents the actual debt accrued to employees in accordance with the law and employment contracts in force, considering any form of remuneration of a continuous nature.
The fund corresponds to the total of the individual allowances accrued to employees at the balance sheet date, net of advances paid, and is equal to what should have been paid to employees in the event of termination of employment on that date.
Income taxes
Taxes are set aside in accordance with the accrual principle; They therefore represent:
• provisions for taxes paid or to be paid for the financial year, determined in accordance with the rates and rules in force;
The current, deferred and anticipated IRAP is determined exclusively with reference to the association.
Revenue recognition
Proceeds from sales of products are recognized at the time of transfer of risks and bene fits, which is normally identified with the delivery or shipment of the goods.
Revenues of a financial nature and those deriving from the provision of services are recognized on the basis of temporal accrual.
Income and income, costs and charges relating to foreign exchange transactions shall be determined at the exchange rate applying on the date on which the transaction is completed.
Income and expenses relating to transactions with a retrocession obligation, including the difference between forward and spot prices, are recognised for the shares pertaining to the financial year.
OTHER INFORMATION
If, irrespective of depreciation already entered in the accounts, there is a loss in value, the fixed asset shall be written down accordingly. If the conditions for write-down cease to exist in subsequent financial years, the original adjusted value of depreciation and amortisation only is restored.
Credits
The initial recognition of the receivable is carried out at the estimated realisable value. The adjustment of the nominal value of receivables to the presumed realisable value is obtained through a special provision for bad debts, taking into account general economic conditions, sector conditions and also country risk.
Receivables that were originally receivable within the year and subsequently converted into long-term receivables were shown in the balance sheet under financial fixed assets.
Receivables shall be deleted from the balance sheet when contractual rights to cash flows arising from the credit are extinguished or where all risks inherent in the disposed credit have been transferred.
Debts
They are recognised at their nominal value, which is modified when returns or invoice adjustments are made.
The Association, as required by Legislative Decree no. 14/2019 (Code of crisis and business insolvency), adopts an organizational, administrative and accounting structure appropriate to the nature of the company also in function of the timely detection of business crisis and the taking of appropriate initiatives.
NOTES TO THE FINANCIAL STATEMENTS, ACTIVE FIXED ASSETS
Movements in fixed assets
Details of the movements in fixed assets are provided, information that will be better defined below in this Notes to the Financial Statements.
Type Good % Depreciation Plant and machinery 15% Equipment 15% Other assets 7,5% -25% 29 www.rfkitalia.org BILANCIO DI ESERCIZIO
Property, plant and equipment
Movements in tangible assets
(Ref. art. 2427, first paragraph, n. 2, C.c.)
Impairments and impairments carried out during the year
(Ref. art. 2427, first paragraph, nn. 2 and 3-bis, C.c.)
The RFK Art Collection was written down for euro 63,520 in order to reduce its value as assessed by the expert Salvatore Marsiglione on March 21, 2021. Your board has decided to reduce the value from 158.520 euros for this year to euro 95.000.
Financial
fi
Balance as 31/12/2022Balance as 31/12/2021 Variations 308.831 226.566 82.265 Plant and machinery Industrial and commercial equipment Other property, plant and equipment Total property, plant and equipment Year-start value Cost 16.205 28.559 381.650 426.414 Depreciation (Depreciation provision) 16.205 24.901 95.222 136.328 Downs 63.520 63.520 Balance sheet value 3.658 222.908 226.566 Changes during the year Increments for acquisitions 246 1.045 156.146 157.437 Depreciation for the year 246 3.763 7.643 11.652 Write-downs during the year 63.520 63.520 Total variations (2.718) 84.983 82.265 Year-end value Cost 16.205 29.604 533.509 579.318 Depreciation (Depreciation provision) 16.205 28.664 98.578 143.447 Downs 127.040 127.040 Balance sheet value 940 307.891 308.831 Balance as 31/12/2022Balance as 31/12/2021 Variations 555 555 Intangible assets Movements in intangible assets (Ref. art.
fi
C.c.) Intangible assets Property, plant and equipment Financial fixed assets Total fixed assets Year-start value Cost 412.522426.414 555 839.491 Depreciation (Depreciation provision) 364.522136.328 500.850 Downs 63.520 63.520 Balance sheet value 48.000226.566 555 275.121 Changes during the year Increments for acquisitions 1.304157.437 158.741 Depreciation for the year 24.661 11.652 36.313 Write-downs during the year 63.520 63.520 Total variations (23.357) 82.265 58.908 Year-end value Cost 413.826579.318 555 993.699 Depreciation (Depreciation provision) 389.183143.447 532.630 Downs 127.040 127.040 Balance sheet value 24.643308.831 555 334.029 Balance as 31/12/2022Balance as 31/12/2021 Variations 24.643 48.000 (23.357) Industrial patent rights and intellectual property rights Other intangible assetsTotal intangible assets Year-start value Cost 123.122 289.400 412.522 Depreciation (Depreciation provision) 123.122 241.400 364.522 Balance sheet value 48.000 48.000 Changes during the year Increments for acquisitions 1.304 1.304 Depreciation for the year 261 24.400 24.661 Total variations 1.043 (24.400) (23.357) Year-end value Cost 124.426 289.400 413.826 Depreciation (Depreciation provision) 123.383 265.800 389.183 Balance sheet value 1.043 23.600 24.643 30 www.rfkitalia.org BILANCIO DI ESERCIZIO
xed assets
2427,
rst paragraph, n. 2,
Movements of equity investments, other securities and fixed assets derivative financial instruments
Changes and maturity of receivables recorded in current assets
Other securities - Azioni Banca Etica
CURRENT ASSETS
The valuation criteria adopted are unchanged from the previous year and are justified in the first part of this Explanatory Note.
The Association has availed itself of the right not to use the criterion of amortized cost and / or not to update the receivables.
The accounting policies adopted by the Association are as follows: failure to discount receivables with a maturity of less than 12 months; failure to discount receivables where the effective interest rate is not signi ficantly different from the market interest rate; failure to apply the amortised cost criterion for receivables with a maturity of less than 12 months; failure to apply the amortised cost criterion where the costs of transactions, commissions and any other difference between initial value and maturity value are minor.
The receivables are, therefore, valued at the value of presumed realization.
Breakdown of receivables recorded in current assets by geographical area
The breakdown of receivables at 31/12/2022 by geographical area is shown in the following table (Article 2427, first paragraph, no. 6, of the Civil Code). Cash equivalents
The balance represents cash and cash equivalents and the existence of cash and valuables at the end of the year.
Year-start value Change during the year Year-end value Poor share within the year Poor share beyond the year Receivables from customers registered in working capital 24.400 (8.427) 15.973 15.973 Tax receivables recorded under current assets 12.181 (9.006) 3.175 3.175 Receivables from other current assets 29.320 29.320 29.320 Total receivables recorded under current assets 65.901 (17.433) 48.468 19.14829.320 Region Receivables from customers registered in working capital Italy 15.973 Total 15.973 Region Tax receivables recorded under current assets Receivables from other current assets Total receivables recorded under current assets Italy 3.175 29.320 48.468 Total 3.175 29.320 48.468 Balance as 31/12/2022Balance as 31/12/2021 Variations 297.815 281.978 15.837 Year-start value Change during the year Year-end value Bank and postal deposits 280.588 16.072 296.660 Cash and other cash values 1.390 (235) 1.155 Total cash and cash equivalents 281.978 15.837 297.815
Investments
Inventories
Receivables
under current assets Other titles Year-start value Cost 555 Balance sheet value 555 Year-end value Cost 555 Balance sheet value 555 Balance at 31/12/2022Balance at 31/12/20 21 Variations 555 555 Balance as 31/12/2022Balance as 31/12/2021 Variations 37.159 45.704 (8.545) Year-start value Change during the year Year-end value Donations of goods destined for auction 44.570 (8.420) 36.150 Advances 1.134 (125) 1.009 Total inventories 45.704 (8.545) 37.159 Balance as 31/12/2022Balance as 31/12/2021 Variations 48.468 65.901 (17.433) 31 www.rfkitalia.org BILANCIO DI ESERCIZIO
recorded
Accruals and deferred income
They measure income and expenses whose competence is anticipated or postponed with respect to the cash and/or documentary event; they shall be independent of the date of payment or collection of the related income and charges, common to two or more financial years and distributable over time.
For these items too, the criteria used in the valuation and conversion of values expressed in foreign currencies are set out in the first part of this notes to the financial statements.
As of 31/12/2022, there are no accruals and deferrals with a maturity of more than five years.
NOTES TO FINANCIAL STATEMENTS, LIABILITIES AND SHAREHOLDERS' EQUITY EQUITY
(Ref. art. 2427, first paragraph, nn. 4, 7 and 7-bis, C.c.)
SEVERANCE PAY
(Ref. art. 2427, first paragraph, n. 4, C.c.)
Changes in equity items
The provision represents the actual debt of the Association at @X005000 31/12/2022 towards employees in force at that date, net of advances paid.
DEBTS
(Ref. art. 2427, first paragraph, n. 4, C.c.)
Formation and use of equity items
As required by art. 2427, paragraph 1, number 4) of the Civil Code, information is provided on the formation and use of equity items.
Changes and maturity of payables
The maturity of debts is divided as follows (Article 2427, first paragraph, no. 6, of the Civil Code).
Endowment Fund and Reservesand Operating result Total At th e beginnin g of th e previou s financial year 462.081 99.712 561.793 Other variations -Increments 99.712 (99.712) -Decrements 2 2 Result of the previous financial year 15.375 15.375 At the end of the previous financial year 561.791 15.375 577.166 Other variations -Increments 15.377 (15.375) -Decrements Result for the current year 65.168 65.168 At the end of the current financial year 577.168 40.685 642.335 Balance as 31/12/2022Balance as 31/12/2021 Variations 52.895 41.922 10.973 Severance pay Year-start value 41.922 Changes during the year Provision for the year 12.228 Use in exercise 1.255 Total variations 10.973 Year-end value 52.895 Balance as 31/12/2022Balance as 31/12/2021 Variations 141. 552 150.073 (8.521)
Balance as 31/12/2022Balance as 31/12/2021 Variations 132.886 119.744 13.142 Accruals Deferred income Total accruals and deferred income Year-start value 117.508 2.237 119.744 Change during the year 12.942 199 13.142 Year-end value 130.450 2.436 132.886 Balance as 31/12/2022Balance as 31/12/2021 Variations 642.335 577.166 65.169 Balance as 31/12/2022 Balance as 31/12/2021 Endowment Fund 5.000 5.000 Legal reserve Other Reserves (1) Profit (loss) from previous years 572.167 556.792 Profit (loss) for the year 65.168 15.375 Total shareholders' equity 642.335 577.166 32 www.rfkitalia.org BILANCIO DI ESERCIZIO
"Payables to suppliers" are recorded net of trade discounts; Cash discounts are recorded at the time of payment. The item "Tax payables" includes only liabilities for certain and determined taxes, since liabilities for taxes are probable or uncertain in the amount or date of occurrence, or for deferred taxes, recorded in item B.2 of the liabilities (Tax provision).
In the item tax payables are recorded debts for IRES tax equal to Euro 734, the noltre, are recorded debts for IRAP tax equal to Euro 5,109.
There are no significant changes in the size of the item "Tax payables".
Debts with a maturity of more than five years and debts secured by collateral on corporate assets
NOTES TO THE FINANCIAL STATEMENTS, MANAGEMENT REPORT PROCEEDS
Accruals and deferred income
Proceeds amount to 1. 389,900 Euros and cons st of:
• Donations and auctions euro 992 228;
• Trustees euro 275.000
• Proceeds from fundraising euro 108,733;
• Contr bution of 5 per thousand euro 591;
• Income from commercia activities for the management of the International House euro 5. 548
• Income and contributions from RFK USA euro 7 800;
TOTAL PROCEEDS
RFK Legacy 17,67% Trustees
19,92%
RFK International House 0,40%
Contribution of 5 per thousand 0,04%
Proceeds from fundraising 7,88%
Other income 0,98%
Donations and auctions
30,94%
The Association has not registered revenues of exceptional magnitude or incidence.
PRODUCTION COSTS
They represent the connecting items of the financial year counted with the criterion of temporal competence.
Balance as 31/12/2022Balance as 31/12/2021 Variations 1.404.900 878.152 526.748 Description 31/12/202231/12/2021 Variations Income from typical activities 1.269. 003 763.923 505.080 Fundraising proceeds 108.733 74.951 33.782 Income from related activities 5.548 3.096 2.452 Other income and income 21.161 36.192 (15.031) Total 1.404.900 878.152 526.748 Balance as 31/12/2022Balance as 31/12/2021 Variations 1.333.833 858.156 475.677
Year-start value Change during the year Year-end value Poor share within the year Advances 1.609 1.609 1.609 Payables to suppliers 132.335 (37.645) 94.690 94.690 Tax debts 10.847 13.105 23.952 23.952 Amounts owed to social security institutions 3.529 5.024 8.553 8.553 Other debts 3.362 9.385 12.747 12.747 Total debts 150.073 (8.521) 141.552 141.552 Amount Unsecured debts 141. 552 Total 141. 552 Unsecured debts Total Advances 1.609 1.609 Payables to suppliers 94.690 94.690 Tax debts 23.952 23.952 Amounts owed to social security institutions 8.553 8.553 Other debts 12.747 12.747 Total debts 141.552 141.552 Balance as 31/12/2022Balance as 31/12/2021 Variations 13.575 19.287 (5.712) Accruals payable Total accruals and deferred income Year-start value 19.287 19.287 Change during the year (5.712) (5.712) Year-end value 13.575 13.575 33 www.rfkitalia.org BILANCIO DI ESERCIZIO
The charges, recorded according to the accrual principle, amount to Euro 1.333. 833 and derive mainly from donations to the entities that have been beneficiaries of donations to deal with the effects on the territory of the Covid – 19 emergency and from the costs incurred for the ordinary management of institutional activity. They are composed as follows:
• Charges from institutional activities euro 1,143. 420;
• General support charges EUR 176. 496;
• Miscellaneous management charges euro 13. 917;
TOTAL
CHARGES FROM TYPICAL ACTIVITIES
It represents all the burdens incurred in order to implement projects and institutional activities typical of the organization's mission.
The costs associated with the typical activities consist in their entirety of the costs incurred for the acquisition and implementation of the resources necessary for the organizational and management process necessary for the realization of the various projects carried out by the Association in achieving its corporate purpose.
All the costs related to the development, conduct and management of fundraising activities and initiatives as well as the charges relating to the management of the International House, the holiday home and conference facility managed by the Association for its activities and made available to other subjects, are also represented.
The expenses that in 2022 had the greatest impact on charges are related to donations to the entities that were beneficiaries of donations to face the effects on the territory of the Covid – 19 emergency, in aid of refugees from the war in Ukraine and the organization of the fundraising event held in June 2022 in Monte Carlo and in November 2022 in Milan.
The use of resources for institutional activity reached 80.54% of total charges, an extremely positive result of ef ficiency and transparency towards donors.
CHARGES FROM ANCILLARY ACTIVITIES
During 2022, the Association slowly resumed ancillary activities related to the management of the International House.
GENERAL SUPPORT CHARGES
The general support charges in 2022 represented for the most part costs intended to support the institutional activities of the association.
We therefore believe that this amount can be determined in the sum of 176. 496 euros.
GENERAL SUPPORT CHARGES
The Association has no members of costs of exceptional magnitude or incidence.
FINANCIAL INCOME AND CHARGES
Balance as 31/12/2022Balance as 31/12/2021
CHARGES
Miscellaneous management charges 1,04% General support charges 15,60% Charges from institutional activities 83,37% Depreciation 56,56% Utilities 4,03% Lease 10,34% Services 29,06%
Variations (56) (1) (55) Description 31/12/202231/12/2021Variations (Interest and other financial charges) (56) (1) (55) Total (56) (1) (55)
Description 31/12/2022 31/12/2021Variations Raw materials, consumables and goods 14.862 3.573 11.289 Services 935.332 454.742 480.590 Enjoyment of third party property 30.608 18.485 12.123 Wages and salaries 110.470 75.697 34.773 Social security contributions 34.099 21.337 12.762 Severance pay 12.228 6.797 5.431 Other personnel costs 19.698 4.016 15.682 Depreciation of intangible assets 24.661 24.000 661 Depreciation of property, plant and equipment 11.652 11.296 356 Other write-downs on fixed assets 63.520 63.520 Donations 62.786 165.000(102.214) Miscellaneous management charges 13.917 9.693 4.224 Total 1.333.833 858.156 475.677 34 www.rfkitalia.org BILANCIO DI ESERCIZIO
OPERATING INCOME TAXES, CURRENT, DEFERRED AND DEFERRED
The taxes pertaining to the year have been entered.
NOTES TO THE FINANCIAL STATEMENTS, OTHER INFORMATION
Employment data
(Ref. art. 2427, first paragraph, n. 15, C.c.)
The average company workforce, broken down by category, underwent the following changes compared to the previous year.
As sadly known, the emergency situation deriving from the SARS Covid-19 infection has not yet ended. Only with the completion of the vaccination campaign, it was possible to overcome this moment of extreme dif ficulty and hope for a solid and constant recovery of the economic system also in the year 2023.
Information relating to derivative financial instruments pursuant to art. 2427-bis of the Civil Code
The association has no derivative instruments.
Information pursuant to art. 1, paragraph 125-bis, of Law no. 124 of 4 August 2017
Pursuant to art. 1, paragraph 125-bis, of Law no. 124 of 4 August 2017, in compliance with the obligation of transparency, it should be noted that no subsidies, contributions, paid assignments and in any case economic benefits of any kind have been received from public administrations.
Proposed allocation of the result for the year
It is proposed to the shareholders' meeting to allocate the result for the year to the available assets
These financial statements, consisting of the Balance Sheet, the Income Statement and the Notes to the Financial Statements, the financial position and the profit or loss for the year and correspond to the results of the accounting records.
Florence, 15 March 2023
The Chairman of the Board of Directors
Information on the fair value of derivative financial instruments
(Ref. art. 2427-bis, first paragraph, n. 1, C.c.)
The association has no derivative financial instruments.
Contingent liabilities, guarantees and liabilities not shown in the balance sheet
The association has no commitments not resulting from the balance sheet and not quantifiable. About related party transactions
(Ref. art. 2427, first paragraph, n. 22-bis, C.c.)
The association has not engaged in transactions with related parties.
Information on agreements not resulting from the balance sheet
(Ref. art. 2427, first paragraph, n. 22-ter, C.c.)
The association has no agreements in place that do not result from the Balance Sheet.
Information on significant events occurring after the end of the financial year
STEFANO LUCCHINI
Balance as 31/12/2022Balance as 31/12/2021 Variations 5.843 4.620 1.223 Taxes Balance as 31/12/2022Balance as 31/12/2021Variations Current taxes: 5.843 4.620 1.223 IRES 734 734 IRAP 5.109 4.620 489 Total 5.843 4.620 1.223 Organic 31/12/202231/12/2021Variations Employees 5 2 Total 5 2 35 www.rfkitalia.org BILANCIO DI ESERCIZIO
Valentina Pagliai
Education and Advocacy Manager
Carolina Rocha Barreto
Education and Communications Programs Specialist
Cristiana Fragola Executive Advisor ESG & Sustainability
Emilie Marietta Program Specialist, Business and Human Rights Program
Fiammetta Chiarini Senior Advisor, International House & Community Program
Francesco Bartalesi Community & Development Specialist
Robert F. Kennedy Speech in Cape Town, June 6, 1966
Federico Moro Segretario Generale
Amanda Giraldin Development, Fundraising & Communication Specialist
Nicole Pravadelli Consultant Fundraising & Development
