Finances

Income

In the year under review, the income of Biovision exceeded 9 million Swiss francs. Once again, income from individual private donors and the membership fees paid by donors reached record levels. Contributions by our loyal donors and sponsors are evidence of the trust in Biovision and provide a good foundation for stable medium- term planning! The financial support from tens of thousands of private donors is the basis of a sustainable commitment to our priority concerns and our local project partners. In 2018, Biovision received legacies totalling 165,000 Swiss francs. Compared with last year, there was a fall in earmarked contributions – this related primarily to those from institutional partners. The acquisition of institutional partners is a particularly competitive market segment. However, the signs for Biovision are very good and this year (2019), we have already compensated for the loss of funding from certain foundations.

Project expenses

During its jubilee year, Biovision was able to invest more than 8 million Swiss francs in projects – a record amount. This is both welcome and important because it also strengthens our local partners, who in turn are crucial to ensuring that the impact of our investment is sustained in the longer term. In addition, we continued and expanded our long-standing, successful projects such as push-pull. We were also able to successfully launch new, groundbreaking projects, e.g. a project to prevent conflict by encouraging cooperation between pastoralists and settled farmers in Tanzania and the innovative awareness-raising project “Sounding Soil – Listening to the Soil” in Switzerland.

Collective expenditure

Collective expenditure is calculated in accordance with the current ZEWO regulations. Expenditure on fundraising and promotions totalled some 1.1 million Swiss francs, which represented 11.1% of total expenditure. This expenditure contributes to the sustainability of our work because independence is a precious asset for Biovision and we can only retain that independence if we have funding from diverse sources and a strong donor base.

Management and administration

The total expenditure on administration in the year under review was 0.9 million Swiss francs, which represented 8.9% of total expenditure. Expenditure on management includes some 120,000 Swiss francs for the one-off cost of our jubilee activities.

Biovision implemented an ambitious programme in its jubilee year of 2018, which was enhanced by additional, one-off jubilee activities with project partners in Africa and Switzerland. To cover these diverse activities and innovations, Biovision budgeted for a planned deficit. The deficit of 0.66 million Swiss francs, is covered by purposive reserves. Furthermore, the liquid assets and reserves of Biovision are a guarantee, irrespective of unforeseeable fluctuations in fundraising, that the Foundation can continue to function, remain innovative and secure its activities in the longer term.

Deployment and source of funds averaged over five years:


As a ZEWO-certified foundation, Biovision fulfills the accounting regulations for non-profit organisations in Switzerland. Furthermore our financial accounting adheres to the Swiss GAAP FER 21 principles for non-profit organizations and is audited by external auditors.

In its fundraising, Biovision is committed to the ethical guidelines of "Swissfundraising".

Donations to Biovision are tax-deductable in Switzerland, and maybe in other countries depending on tax laws. Biovision has obtained a legal opinion that it is equivalent to a Section 501(c)(3) public charity in the US.