>"In-kind service revenue” includes goods and services that the Wikimedia Foundation would normally pay for, but have been donated to us at no charge, such as bandwidth and hosting services and pro-bono legal services. Further detail is available in ...
> "Other operating expenses” include expenses for facilities such as rent and office and non-office supplies, insurance, annual staff meeting, recruiting, staff development, property taxes and Wikidata project funding.
You can find a more detailed audit report at https://upload.wikimedia.org/wikipedia/foundation/6/60/FY17-...