Parties do not have to be funded by the company. During my lifetime, I never went to a company-funded party. But I have been doing fine, funding my own parties. What do you need? A stereo and a disco ball. Anyway, how can you spend $9M on stereos and disco balls? It warrants scrutiny.
It is clear you don't trust how wikimedia is going to use your money, so you shouldn't donate to them. Nobody is forcing you, certainly.
I don't think any line-items or "declaring it up front" is going to satisfy you though. Most people don't seem to agree with you. I don't think it's really a reporting or "declaring it up front" issue.
Where is your "$9 million" figure coming from though?
It's... probably not the category that's relevant, since they're complaining about parties that happened at conferences, which would presumably be accounted under "travel and conferences" which is just $3m for 2019.
"Other operating expenses" _would_ probably include things like a staff party, based on the definition at the end of the document, but that's not where the complaint started. More to the point, it also includes "facility expenses, funding of the Wikidata project, staff related expenses, insurance and personal property tax expenses, and other general administrative expenses", so claiming it as a party slush fund feels rather weird when it's almost certainly the category that includes things like office rent.
(I know nothing at all about the WMF's accounting practices, so I'm just reading the document and extrapolating.)
Just the line "so many memories of so much dancing, from Accra to Berlin to Chandigarh"? When I read that, i was imagining her dancing just in clubs or at someone's house with other wikipedians, in the evening after a conference or meeting. I certainly do expect the CEO of wikimedia to do international travel to meetings and conferences of various sorts, it is a global organization! When I travel for conferences and meetings, there is usually entertainment in the evenings, whether formal (part of the program) or informal (people going out on their own with fellow meeting/conference attendees). That's a normal thing, I think?
But maybe the complainer has more info to think there were expensive parties going on? (I also expect wikimedia to have banquets and parties and such, yes, around the world, so that wouldn't especially disturb me, but not sure where the idea even came from).
There does seem to be a line "Special event expense, net". I would guess parties go in there? It was reported as around $300K, or 0.2% of expenses, in the most recent fiscal year.
https://upload.wikimedia.org/wikipedia/foundation/f/f7/Wikim..."
I cannot tell you how much they spend on office coffee though. I bet they're wasting it on unecological kuerigs and gourmet brands. It's probably a reason not to donate.