1.1 Vision, mission, and core values

The name of our organisation is based on the Bible story written in Acts 16: 9-10. Paul had a vision at night: he saw a Macedonian man standing there and begging, ‘Come over to Macedonia and help us!’ After seeing this vision, Paul immediately travelled to Macedonia, because he knew God had called him to preach the Gospel there.

´Called to serve’ is the slogan that summarises the mission and Christian calling of the organisation.

Vision

The Bible calls us to serve in this broken world. God wants us to care for our neighbours who live in vulnerable circumstances.

Mission

Together with local partner organisations, we help our neighbours who live in poverty, in order to enable them to develop and live a worthy life. In doing so, we pay attention to all aspects related to human existence.

Core message

Providing a hopeful future for people in vulnerable circumstances.

Core values

Based on our vision and mission, we work from the following core values:

Commitment

We work in God’s Kingdom in an attentive, caring and loving manner. We work from an awareness of responsibility and a passionate involvement with each other, our partners and our volunteers. We have a focus on people and are committed to achieve the results agreed upon.

Entrepreneurship

Our entrepreneurial attitude is characterised by a hands-on approach of projects and constant improvement. We continually take initiatives, evaluating what and how things can be improved. We see opportunities for working more efficiently and turn these opportunities into actions. In addition, we stimulate our partners to see opportunities for organisational development, so that the impact of aid may be expanded. During the projects, we encourage ownership by working on entrepreneurship.

Relationship

Historically, we feel a strong spiritual bond with Christians and churches that have suffered and still suffer from the harsh consequences of communism. We aim to establish personal relationships with individuals, our partners, generations, churches, Christian organisations and companies, both at home and abroad. Cooperation with Christian organisations in the Netherlands is important for an increasing impact of the aid we provide.

2.1 Development towards self-reliance

In order to help vulnerable neighbours to develop and attain self-reliance, Kom over en help makes use of three intervention strategies. These are education, income generating activities, and social care. Integral parts of these interventions strategies are lobbying, advocacy and development of civil society.

Education

Education is an umbrella term consisting of schooling, formation, and child-raising. It comprises a diverse range of activities focused on emotional, spiritual, cognitive, and psychological development of people. Kom over en help focuses on supporting and promoting education, both in schools (formal education) and for extramural activities (informal education). Formally it aims to at providing access to education and enabling pupils, students and adults to complete their programs at regular institutions. Informally, it aims at further developing and improving social skills, social interaction, attitude, and behaviour.

Income generating activities

Income generating activities are all activities that are done by individuals or organisations with the objective of generating income, so that they can provide for their own livelihood. Possible activities are donating money, giving loans or microcredits, providing courses on business plans or financial management, and offering vocational training. Kom over en help focuses on organising income generating activities in order to help the vulnerable neighbour develop towards self-reliance.

Social care

Social care comprises all kinds of care and practical help for children, youngsters, and adults who need additional support because of their age, disability, or circumstances. Care may consist of physical, emotional, or social support and can both be short term or long term. Thus, it may vary from providing medicines or a place to stay to offering a listening ear or creating a network.

Way of working

Kom over en help selects the projects they support via an assessment form. Criteria for selection are for instance the contribution to development towards self-reliance and the link to one or more intervention strategies. Project proposals that fulfil the criteria and fit within the budget are included in the (multi-)annual budget of Kom over en help. During the project period, Kom over en help asks their partners to monitor the project results and to report on these periodically, as well as on the expenses of the budgets made available. Each project concludes with an comprehensive evaluation.

Kom over en help cooperates with 30 different organisations in six countries. As each partner organisation is unique, the cooperation differs for each partner organisation. The way of working together is applied in a differentiated way, focusing on the core values of commitment, entrepreneurship and relationship.

In 2022, we were faced with a major humanitarian disaster in Ukraine, a country where Kom over en help has been active for more than 30 years. In cooperation with our partner organisations, emergency aid was provided to the victims. In connection with this, we reflected on the place of emergency aid within our strategy and developed a policy, which will be set in 2023.

2.2 Education

The intervention strategy Education comprises various projects focusing on the support and promotion of education, formation, and upbringing of children, youngsters, and adults. A large part of these projects consists of day care centres providing children with homework coaching, Bible education, a hot meal, and sociopsychological support. The social skills of thousands of children in all six countries where Kom over en help works are improving, and their behaviour towards other children is changing in a positive way. In Uzbekistan, for example, sports and games activities are used to develop vulnerable young people physically as well as mentally. This improves their (mental) health and teaches them skills that are important for their future. Moreover, they hear about the gospel during these activities.

Several rehabilitation centers for people with addictions are supported in Ukraine and Albania. Even after the outbreak of war in Ukraine, the work in the rehabilitation centers has largely continued. Through the counselling these men and women receive in the centers, they are able to rebuild an independent life in society, without addiction. The shelters for (young) mothers with children also work towards self-reliance. In addition to the daily care and support they receive, they follow parenting training and acquire practical skills, such as cooking and dealing with money. Several of them now live independently, while others continue the program at the center.

In Armenia, eight women were able to attend a sewing course. As a result of the course, they have become skilled and knowledgeable specialists who can earn a living with the newly acquired knowledge and skills.

As a result of the war in Ukraine, the distribution of the educational magazine for children, ‘Noah’s Ark’, had to be changed. Nevertheless, the circulation could be increased by 20,000 copies, as Ukrainian children needed distraction and psychological themes more than ever, for coping with consequences of the war. More than 60,000 children received the magazine, which contained all kinds of instructive stories, tips and creative assignments for coping with the situation. For both adults and children, the magazine has become a rich source of information.

In 2022, Kom over en help supported 36 projects within the intervention strategy of Education and helped a total of 76,105 people.

2.3 Income generating activities

Within the intervention strategy of Income generating activities we support projects with the goal to help individuals, families, and communities to develop towards self-reliance.

The purchase of agricultural machinery enabled a village community in Armenia to cultivate fallow land. 60 hectares of farmland could thus be made ready for the upcoming sowing season. In addition to employment opportunities, this also provides income for dozens of families. The social and economic situation of local communities in the Albanian regions of Tropojë and Korçë has also improved. Enterprising farmers and service providers from the tourist sector are working together and increasing their incomes through greater access to each other’s services and products.

The first fruits of the kiwi farm in Albania were picked during this year. This is the beginning of an income-generating orchard. Most of the work has been completed. Now it is important to make the trees productive and the kiwis should be marketed. The aim is to use this income to support the existing centre for children with disabilities.

In cooperation with World Partners and a local partner organisation in Georgia, works has started to set up a pig farm. The farm aims to have a lasting impact on the community by improving employment and local entrepreneurship, while also strengthening families with a sustainable income. At the same time, it generates income for church activities and social projects in the region.

In 2022, Kom over en help supported 12 projects within the intervention strategy Income generating activities. This helped a total of 2,177 people.

2.4 Social care

The intervention strategy Social care includes a variety of projects aimed at the most vulnerable in society. In the absence of a social safety net, many of them rely on themselves. Although social care is not always a solution to the complex problems these people face, it does really make a difference. (Social) isolation is broken, hunger is appeased and acute health problems are remedied by providing medicines and proper care.

Free transport gives elderly people in Moldova access to healthcare. The (home) care and attention they receive improves their physical and mental health. In Albania, children with disabilities receive speech lessons and occupational therapy, improving their skills.

Hundreds of families in Georgia, Armenia and Albania received food and care packages to meet their daily needs. Many of them are put in touch with social and church workers, allowing them to be included in a network and helped, for example, to apply for grants or identity cards. The visits by social workers and volunteers are a beacon of light and a source of hope for many families.

From the Emergency Fund, established after the Russian invasion of Ukraine in February, many emergency relief projects are supported in both Moldova and Ukraine. Thousands of refugees have been accommodated in churches and other available spaces of partner organisations. Refugees were provided with food, clothing and other necessities. Thanks to food transports from West to Eastern Ukraine, more than 45,000 people were provided with daily food.

Special care is given to children who had to flee and women who had to say goodbye to their husbands and sons. There was also a focus on the psychosocial health of Ukrainians. Hundreds of people, both adults and children, attended online sessions aimed at processing trauma and improving their mental health.

In total, Kom over en help supported 43 projects within the intervention strategy Social care in 2022. A total of 89,366 people were helped in this sphere.

3.1 Cooperation with organisations in the Netherlands

Cooperation with other organisations is one of the strategic principles for Kom over en help. In order to comply with our long term mission, this cooperation is going to be intensified in the coming years, to fulfil its long-term mission. During 2022, the cooperation between Kom over en help and Dorcas continued. This year, for example, the intention to cooperate with Dorcas in the field of civil society development with social impact was further pursued.

As a consequence of the war in Ukraine, Kom over en help joined a new cooperation, namely the Christian Emergency Aid Cluster (CNC), as quest member.

Kom over en help is a co-initiator of the Christian Platform Eastern Europe (CPOE). This platform aims at cooperation and coordination of organisations, committees and working groups working in Eastern Europe in the field of diaconate and development cooperation. The director of Kom over en help, Gerben Heldoorn, participates in the steering committee. Several employees of Kom over en help are also involved in working groups of CPOE: Anne Bal is involved in the children’s working group, Gerieke Barreveld is a member of the Ukraine working group.

Cooperation within Prisma focuses on reflection on mission, diaconate and development cooperation, (political) lobbying and fundraising. We cooperated on an attachment to the Dutch newspaper ‘Nederlands Dagblad’. In 2022, Gerben Heldoorn, director of Kom over en help, was elected to the Prisma board.

Kom over en help cooperates with church deputies, EO-Metterdaad and organisations that are committed to people with disabilities.

3.4 Volunteers

The participation of our volunteers shows that people are very committed, which is greatly appreciated by Kom over en help. In total there are around 185 volunteers.

Our volunteers are very diverse in the work they do. Some examples are: processing changes in our donor administration, collecting and transporting clothes, organising activities and making photos and videos.

It is important to get to know all volunteers individually, so that they can be activated in the right place and at the right time; and so that each volunteer can receive adequate support. The volunteer coordinator fulfils this task together with the team.

3.5 Board 

The responsibilities and tasks of the board of Kom over en help have been written down in the statutes of the board. According to the statutes, the board is the policy making and supervising body. The statutes contain clauses that prevent intermingling of job responsibilities and dependency conflicts, as required by the CBF-guidelines (i.e. regulations for charity organisations). A comprehensive board evaluation took place in 2021, led by an external consultant. In 2022, a short evaluation took place in a board meeting.

On 31 December 2022 the Board consisted of the following members:

• Mr T.M. (Marc) Holleman, chair

Owner of Drieklomp Financieel Adviseurs.

• Drs. J.M. (Jan-Marc) Stam CPC, secretary

Director Finance & IT for the foundation of ZOA, deacon Hervormde Gemeente (~Reformed Congregation) in Veenendaal.

• Drs. A.P. (Ton) de Jong, treasurer

Principal Credit Riskmanager ING Bank, deacon of Christelijke Gereformeerde Kerk (~ Christian Reformed Church) in Noordeloos, chairman of the Board of Trustees for RMU, member of the Investment Comité Fair Factory Development Fund (of Incluvest, Stichting Woord en Daad). 

• Mr F.J. van den Bunt, member

Eartly retired, manager of community home Bij Elim Amersfoort, member team Vroeg Eropaf (~Early detection) Amersfoort, volunteers ANWB AutoMaatje (~ RAC) Leusden.

• Mr J. (Jaap) van Dam, member

Independent communications/PR advisor, chairman of Youth Council of the Hervormde Gemeente (~Reformed Congregation) in Woudenberg.

• Ms E.M. (Ellen) van den Hil MPH, member

Programme-manager of the Salvation Army, member of the Board for TAK Foundation (Kenia), member of the advisory committee for Effata (Nigeria/Guinee-Bissau), member of the missionary committee of the PKN Sliedrecht, member of the Board for Van Rijswijk Fonds.  

• M.P. (Maria) de Jong-de Kruijf, member

Legal advisor on youth protection at the Ministry of Justice and Security, lecturer in the Juvenile Law Department at Leiden University, secretary of complaints committee Eleos, member of the supervisory board for the Driestar-Wartburg.

The managing director is supported by a number of advisory committees: the policy committee, the financial committee, the committee for cooperation with other organisations, and the workers’ committee.

• The planned expenditures were almost all implemented.
• Awareness-raising and recruitment costs were slightly higher than budgeted, mainly due to fundraising costs for the emergency fund for Ukraine.
• Management and administration costs (including salary costs) were lower than budgeted.

4.2 Expenses Ratios

Notes

a. The acquisition ratio is significantly lower than budgeted, due to the substantially higher incomes, at almost the same costs of acquisition. The same applies to the comparison of the 2022 acquisition ratio with that of 2021.
b. Unlike previous years, the expenditure ratios of incomes (gross and net) have been calculated taking into account the change in the designated funds projects. This leads to a purer ratio, as this way there is “matching” between expenditures and incomes.
c. The expenditure ratios of incomes (gross and net) came out lower compared to the budget, as incomes increased relatively more than expenditures.
d. The expenditure ratio of expenses was higher than budgeted and higher than previous year, as expenditures on our objectives increased, with almost unchanged costs of the own organisation.
e. The same applies to the lower management and administration cost ratio.

4.3 Policy for reserves and funds

The policy is to keep reserves and funds as low as possible. After all, donations are given in order to spend. Of course, sufficient reserves must also be maintained for the continuity of the organisation.

Furthermore, the incomes from inheritances can only be spent after being credited to the bank account, especially for larger amounts. This is to avoid liquidity problems. Until they can be spent, these revenues are part of the continuity reserve.

4.4 Policy on investments in funds

Our policy aims to keep the amount of available cash as low as possible, for donations are meant to be spent. Every year about 35% of the private donations are received in the fourth quarter, and from these about 50% in the month of December. Therefore, the results at the end of the year do not reflect the actual cash flow during the year.

In 2007, the Board decided on the following:

1. Funds may not be entrusted in investments, but should only be entrusted without risk such as in current accounts, savings accounts and short term deposits. According to the deposit guarantee guidelines, savings are guaranteed up to € 100,000 per bank.
2. Funds may be fixed for maximally 60% and for a period of maximally one year, counting from 1 January of that year; the other funds should be payable on demand.

All cash is in bank accounts that are payable on demand.

4.5 Project expenses: reporting and checking

There is monitoring on how project funds are spend by local partner organisations. The central questions here are: are the target groups reached and are the goals achieved as agreed? Control processes are established, reporting is done, audits are done, checks on accounts are made during working visits and reporting moments, and beneficiaries are visited.

In principle, the only way of funding our partners is directly via bank transfers. Where this is not safe, we make use of other parties that guarantee the payment. A last option is that we pay people in cash, while taking into account the local customs rules. Partners use specific financial sheets to report on how they spend the financial support they received. Periodical checks on the spot provide insight in the implementation and the progress of the support received. The impact of the support is measured through consultation of the recipients, which provides insight in its effectivity. External audits check the finances of partner organisations annually. This way we are accountable to our donors and funds.

New project proposals are critically reviewed to examine whether they fit within our policy framework, comply with our quality criteria, and fit within our budget. Starting a cooperation with new partners and/or ending partner relationships can only be effectuated on the basis of the partner criteria and after a decision of the board.

Together with our partners, Kom over en help continues to work on quality improvement. This mainly concerns the effectivity and the impact of our programs.

Since 2020, we apply more differentiation in our cooperation with partners, partly instigated by the results of an evaluation tool for organisational development. We differentiated in frequency of reporting and in supervision for organisational development.

4.6 Corporate control

A corporate controller has been appointed to examine the present procedures and guidelines of the most important and critical processes within the financial-administrative organisation for operation and implementation. The processes have been laid down in the Handbook of Administrative Organisation and Internal Control (AO/IC).

In 2022 all internal processes were examined. These included:

• Xperience travels and school campaigns;
• periodical gifts and specific donations;
• project proposals;
• checking and registration of expended funds;
• financial reports;
• expenses and purchases;
• legacies;
• direct debits;
• money orders;
• cash expenses and management cash;
• bank payments to the countries in which we work.

4.7 Risk management and reporting

The board supervises the implementation of the policy. Internal auditing and (semi) annual checks by the registered accountant ensure the reliability of the implementation of the procedures, the recording and processing of the revenues and gifts, and the correct accountability of the expenses. Risks in the areas of finances, strategy, reputation, expenses, fundraising and supervision play an important role in the implementation of the policy. Timely signalling is of the utmost importance. Each month an overview of revenues is made. This is shared with the team and the board. Each quarter the members of the sub-team Programs discuss the project reports using monitoring plans and financial reports covering the same periods. Analysis of the data may lead to policy adjustments. An extensive risk analysis is made for topics such as: revenues, personnel, fraud and corruption, and reputation, including a financial translation of the risks.

On the basis of the annual risk analysis, each year the level and amount of the continuity reserve is determined. The most important risk areas and measures taken are:

• Decrease of revenues. Risk: less revenues, adjusting of budget. Chances are average, the impact is huge.
  Controlling measures taken: policy on fundraising, monthly revenues analysis, promising less to partners than budgeted, postponing expense of working budgets
• Damaged reputation. Risk: loss of donors. Chances are small, the impact is huge.
  Controlling measures taken: guarding identity, transparency, accreditation, communication policy, procedure for complaints.
• Partners. Risk: target group is not reached, fraud. Chances are average, the impact is huge.
  Controlling measures taken: examining of partner beforehand, annual evaluation of projects, both substantive and financially, demanding external audits from partners, annual working visits.

4.8 Certificate Acknowledged Charity (CBF)

The Acknowledgement Regulations for Charities (CBF) was introduced in 2016. This allows donors and other public stakeholders to see at a glance whether all quality requirements are met and things are in order. The CBF is the independent regulator and checks whether charitable organisations comply with the standards of the acknowledgement regulations. Kom over en help has a CBF recognition: “The recruitment for and expenditure of funds by the Kom over en help foundation meets the standards of the acknowledgement regulations. The foundation may call itself ‘acknowledged charity’,” the certificate states. Having an accreditation is a condition for membership of Goede Doelen Nederland (~Dutch Charities). An annual audit is carried out by the CBF. In 2022, the acknowledgement of Kom over en help was continued for four years.

In various statutes, codes of conduct, guidelines and procedures, Kom over en help has recorded and anchored the principles and requirements of good governance as prescribed by Goede Doelen Nederland. The most important of these have been made public and are visible on the website.

Giving people in vulnerable circumstances a hopeful future. In 2022, this slogan took on a deeper dimension with the large-scale Russian invasion of Ukraine. Thanks to the loyal support of our supporters, we have been able to make a difference in the lives of many people. We are immensely grateful for their warm commitment. This year too, we have focused on strengthening the relationship and increasing engagement. In this chapter, you will read a summary of the activities undertaken to this end.

5.1 Raising Awareness and Funds

With our various communication tools, we bring the issues in the countries were we work close to the people. The war in Ukraine is causing a lot of unrest and instability in the region. As a consequence, we found out that our work is very relevant and urgent. This year, the emergency fund for Ukraine, has featured prominently in our mailing program and communications. In the stories we share, there is often a focus on a person from one of our projects. The aim is both to show that aid is necessary and to provide insight into the impact of our assistance. In this way, we involve donors in our work and ask them to contribute so that we can help more people. Awareness-raising and fundraising therefore often go hand in hand.

5.2 Fundraising

5.2.3 Entrepreneurs

The outbreak of war in Ukraine had a profound impact on projects in that country. A number of income generating activities had to be postponed. We are amazed about the contributions companies made to the emergency fund for Ukraine. This shows the commitment to our vision and mission. A large number of new companies supported us, further growing the business network in 2022.

We had special experiences during a business trip to Armenia organised by CCI (Christian Council International) and two working visits to respectively Albania and Georgia. The meetings with local partners provide a lot of inspiration and encourage us in the work we are privileged to do. We reported in our monthly business newsletter.

Regular incomes from the companies ended up almost at budget level. We are amazed at the commitment and willingness of business owners in supporting our partners’ projects. With the goal: a hopeful future for people in vulnerable circumstances.

5.2.4 Churches

Churches in our address files participated in the regular mail programme.

5.2.5 Schools

Partly due to the situation surrounding the war in Ukraine, we have been guests at primary schools several times to give presentations. In addition, several schools campaigned for both the emergency fund and the winter campaign. We were approached by Jufmeester.nl, a replacement pool for Christian education, asking if we could offer an alternative teaching day in appropriate situations. We have created a day program, where at the end of the day children know what it means to live in vulnerable circumstances. They can additionally indicate what words like serving and charity mean from a Biblical perspective. Form various subjects, a link is made to the countries where we work.

Within secondary education and vocational training schools we have our school program ‘Internationalisation at home’. Here, young people engage in virtual cooperation with people and local partner organisations abroad. Intercultural competences and personal development receive ample attention in this program. Besides a substantive part, it can also be linked to a sponsorship campaign. The program was organised at various schools.

It is nice to note that we have many contacts with secondary and vocational training schools. We hope to organise awareness-raising trips again in 2023 in addition to the schools program.

5.2.9 Foundations and funds

Also in 2022, we were able to receive nice donations for both the emergency fund and regular projects. Significant growth was achieved, partly due to contact with new foundations and funds. These foundations and funds receive a mailing or magazine on a regular basis.

5.2.10 Website and social media

In the past year, we worked more integrally to connect channels with each other. Online communication aims to increase our visibility, show our authority and increase engagement with supporters We have been highly visible on our website, social channels and with online campaigns throughout the year. This is well reflected in the growth of visitors and followers. In 2022, we welcomed almost 90,000 unique visitors to the website. This is the largest growth in the past five years. We also see that the number of online donations rose again. The numbers of followers on Facebook, Instagram, YouTube, Twitter and LinkedIn have also grown again. In 2022, there has been a special focus on YouTube. This is because the focus is more on video content. There will be even more focus on this in 2023.

5.2.11 In the media

Increasing our brand awareness is a key objective. In all our communications, it is important that the core message is central: giving a hopeful future to people in vulnerable circumstances (in the countries where we work). In doing so, development towards self-reliance is the main goal.

Throughout the year, we use as many communication tools as possible to highlight our core message and themes. The diversity in content gives us the opportunity to both make an impact and assert our authority.
This year, we have been visible and audible in the media in various ways. Besides publicity around campaigns, we were able to get our story in newspapers ND and RD through among others a partnership with the Christian Emergency Cluster (CNC) and Prisma. We were also able to make a contribution to Family7 and Groot Nieuws Radio.

7.1 Balance sheet on 31 December 2022

7.2 Statement of revenues and expenses 2022 and destination net results

7.3 Cash flow statement 2022

The consolidated cash flow statement provides an overview of the incoming and outgoing cash flows in the course of the financial year. Transactions that did not involve exchange of cash have not been included in this cash flow statement.

7.4 Statement of allocation of expenses 2022

This statement indicates the total expenditures allocated to the various programmes:

• direct expenditures;
• costs for preparation and coordination from the Netherlands;
• costs for corporate organisation.

Notes

• The ‘costs for preparation and coordination from the Netherlands’ have been proportionally divided over the expenditures.
• The ‘costs for corporate organisation’ have been allocated according to an allocation ratio. The ratio was established per position on the basis of hours allocated for position-content to the sub-teams of Programs, Communication/PR and Fundraising, and Management and Administration. The level of salary costs was taken into account.
• The allocation of ‘costs for corporate organisation’ to on the one hand ‘Increasing awareness and support’, and ‘Acquisition’ on the other, conforms to the same ratio as applied to the direct costs, i.e. 50/50.
• The allocation of ‘costs for corporate organisation’ to the various programmes was based on the ratio of the expenditures made.
• A more detailed specification of the ‘costs for corporate organisation’ is included in section 8.
• The systematics of the allocation of expenditures remains the same as in the previous year.

7.5 General information about the annual accounts

7.6 Notes on the balance sheet

The intangible fixed assets consist of software and its implementation, necessary for operational management.

The tangible fixed assets include a means of transportation that is directly used for one of our objectives, i.e. the transportation of clothing. The other tangible fixed assets consist of office inventory and computer equipment, needed for operational management.

The financial fixed assets include interest-free loans that have been issued in relation to our objectives. After the term has ended, the loan can be extended or spent on a different purpose within our objectives. At the moment no collateral security has been provided.

(5) Liquid assets
When the rental contract for the office building was signed on 1 July 2015, a bank guarantee of € 9,050 was given. Therefore, this sum is not freely available.

The continuity reserve is intended as a buffer capital for risks and unforeseen circumstances. The amount of the reserve is substantiated by means of a risk analysis. This reserve also includes the book value of the intangible and tangible fixed assets, as well as the legacies to be reclaimed. These committed assest cannot be used in the short term within the framework of the objective. The movement in the continuity reserve is included in the allocation of the balance of income and expenditures.

The board has decided to include all indeterminate results, with the exception of the designated emergency aid reserve, in a designated reserve for projects. These funds can be used for all types of projects, including unbudgeted projects.

The designated project fund is formed by income received for specific projects or goals, but which at the end of the year had not yet been or could not be used for the stated purpose. The movement of the designated project fund is included in the appropriation of the balance of income and expenditure.

A detailed composition and movement is shown below.

(11) Liabilities that are not on the balance sheet

Multi-annual financial obligations

On 1 July 2015, Kom over en help signed a rental contract for the office building at Beurtschipper 14-20 in Nijkerk. As of 30 June 2020 this contract was continued for a subsequent period of two years. The rental obligation (including service costs) amounts to approximately € 39,000 a year, and is indexed annually.

In addition, Kom over en help has entered into a variety of multi-annual operational lease obligations (for licences, glass fibre, etc.) for the annual amount of approximately € 17,500. The average term of the contracts amounts to approximately 8 months.

Conditional financial obligations

Kom over en help has conditional financial obligations to their partners for the following amounts:

• Financial year 2023: approx. € 1,250,000

If Kom over en help has insufficient means, or if the partner does not comply with the additionally required conditions, Kom over en help is not obliged to fulfil the obligations.

Security

Kom over en help has given a security of maximally € 30,000 for a loan, including the interest owed that has been provided by a donor to a partner organisation. The security ends ultimately on 30 December 2027. The schedule for repayment provides for five annual repayments of € 5,000 each, starting at the end of 2023.

(12) Events after balance date

There has been no reporting of any important events after the balance date.

The managing director’s total gross income remains 23% below the maximum remuneration of € 105,101 according to the Regulation for remuneration of managing directors of charity organisations. The total salary costs also remain about 53% below the maximum of €209,000 per annum, as stated in the above mentioned regulation.

Remuneration of the Board

Members of the board do not receive any remuneration for their work for the foundation. Any expenses made during their work for the organisation can be claimed with the treasurer. For travel expenses this is € 0.28 per kilometre.

No travel expenses were claimed for 2022.

Loans

The managing director and the members of the board have not been granted any loans, deposits or warrants.

7.8 Specification of costs corporate organisation