added missing 2023 budget andupdated index pages

budgets/2023.md

@@ -0,0 +1,79 @@
+# FPA report 2022/2023
+
+## 2022 report
+
+The first year of functioning of the [FreeCAD project association (FPA)](https://fpa.freecad.org) has been dense and full of achievements, and leaves us all thrilled and optimists for the future of the association. The FPA was born out of the action of a few veteran FreeCAD developers and community members, and, for practicability reasons, the largest part of the FreeCAD community was not involved in its creation and initial set up. Therefore, the FPA needed and still needs to gain trust and legitimacy from that community. This is done mainly through being transparent in everything the FPA does, but also right from the start as stated in the [FPA statutes](https://fpa.freecad.org/handbook/corporate/statutes.html), which define the role of the FPA as a tool, to be used by and to benefit the whole FreeCAD community.
+
+All of us administrators and members of the FPA would like to thank all of you who put trust in it right from the start, donated to the project, and helped FreeCAD to go further and faster. 
+
+Below are the highlights of what has been achieved in 2022.
+
+### Initial setup of the FPA
+
+The FPA has been set up in November 2021 as a Belgium-based [AISBL](https://justice.belgium.be/fr/themes_et_dossiers/societes_associations_et_fondations/associations/aisbl) (international non-profit association) and started officially to function in February 2022. The initial setup involved writing the association [statutes](https://fpa.freecad.org/handbook/corporate/statutes.html) and obtaining a [royal decree](https://fpa.freecad.org/royal_decree.pdf) that gave official birth to the association. The association was then [registered](https://kbopub.economie.fgov.be/kbopub/toonondernemingps.html?lang=en&ondernemingsnummer=781867807) and a bank account was opened. Accounts on different donation platforms where then also created, and the [FreeCAD website](https://freecad.org) was updated to inform users of the new donation possibilities.
+
+A "Thank you" page has also been created, which is shown to users after they download a FreeCAD installer from the website, suggesting a donation to the project.
+
+Everything we learned about setting up and running an AISBL has been [documented](https://fpa.freecad.org/handbook/corporate/aisbl_guide.html). We hope this can help other Free and Open-Source (FOSS) projects to take a step further and create a formal structure for it.
+
+### Financial report
+
+The project received during 2022 more than **USD 60 000**, an amount that exceeds by far the [expectations](https://fpa.freecad.org/budgets/2022.html). The donations came almost entirely from individuals, and only a few companies so far. The largest part of the donations is also made of one-time small amounts (USD 5 or less). Recurring donations amount for about **USD 600** per month.
+
+In 2022, accounting has been done and reported each month in [simple table form](https://fpa.freecad.org/reports/2022). Starting in 2023, accounting is now done in a more complete, double-entry system based on [GnuCash](https://gnucash.org/). Monthly reports will still be issued by the administration team.
+
+* graphic: month by month, by platform
+
+* graphic: individuals vs companies
+
+* graphic: one-time versus recurring
+
+* graphic: donations by amount
+
+The FPA engaged in a few recurring engagements in 2022, namely subscriptions to services and platforms.
+
+* table: recurring payments
+
+### Debts
+
+The FPA has liquidated its initial debts, which were mostly sums of money paid by members for the initial setup and starts 2023 free from any debt.
+
+### Assets
+
+The FPA has acquired the control over the [freecad.org](https://freecad.org) domain, which was generously donated to the FreeCAD community by the [KiCAD Services Corp.](https://www.kipro-pcb.com/), and a [trademark](https://fpa.freecad.org/trademark.pdf) that helps us to protect the FreeCAD name and logo against unfair or malicious use.
+
+* Grants system set up, 2 grants of USD 1000 distributed. But not much appeal
+
+* FreeCAD day @ FOSDEM organized
+
+* Blog post grants working
+
+* Voting system adapted and working
+
+* New members have joined
+
+* Administration team working / handbook
+
+### Plans for 2023
+
+* Upgrade the FPA (enable commercial operations and deduce VAT)
+
+* Export belgian part of accounting to hired accountant
+
+* Based on current donations, expected gains of USD 75000
+
+* Total in account at the end of 2023 if we don't do anything: 135 000
+
+* Upgrade current grants system (2000? 2500?)
+
+* Larger grants system where WE propose tasks (5000?) à la GSOC
+
+* Fund other specific projects (open contents, documentation...)
+
+* Put a part of the 60 000 on a savings account
+
+* Propose/develop a new documentation system
+
+* Propose/develop a new parts library system
+
+* Expand FPA to FreeCAD communities outside the forum

finances.md

@@ -4,12 +4,13 @@ We make our mission possible through donations. All finances of the FPA are publ
 
 ### Budget
 
-* [2023](budgets/2022.md)
+* [2023](budgets/2023.md)
 * [2022](budgets/2022.md)
 {: .menuList .newWindow}
 
 ### Reports
 
+* [2024](reports/2024)
 * [2023](reports/2023)
 * [2022](reports/2022)
 * [2021](reports/2021)

index.md

@@ -32,7 +32,7 @@ The **FreeCAD Project association** (FPA) is an international non-profit associa
 {% if false %}
 Do you have an idea that could benefit from funding? See our [programs](./programs.md)
 
-Want to check out the 2023 budget? All our [Finances](./finances.md) are public
+Want to check out budgets and spendings? All our [Finances](./finances.md) are public
 
 Values, procedures, rules, decisions, history in our [Handbook](/handbook/index.md)