Complete Financial Transparency & Public Accounting
Operating on an absolute non-commercial basis, ASS CATHO CHEFS DE FAMILLE guarantees that 100% of all public subsidies, grants, and membership dues are directly reinvested into public interest civic and family programs.
Statutory Funding Principles & Non-Commercial Mandate
The French Association Law of 1 July 1901 establishes a strict bifurcation between commercial enterprise and non-profit association governance. At ASS CATHO CHEFS DE FAMILLE, we uphold this principle with absolute rigor. The association does not conduct commercial sales, does not charge fees for any of its guidance services, and maintains no commercial sponsorships, affiliate schemes, or advertising revenue.
Our annual operating budget is maintained under the direct supervision of our elected Treasurer, Henri de Saint-Igneuc, and audited annually by an independent internal oversight commission before submission to the Annual General Assembly. Every euro received is allocated strictly to fulfill our statutory objectives: defending family rights, coordinating municipal delegations, offering free educational guidance, and fostering rural intergenerational solidarity.
The 100% Public Reinvestment Clause
In accordance with Article 1 of our formal statutes registered under RNA W221001725, the association is established with an exclusively disinterested civic purpose. Under no circumstances may any surplus, reserve fund, or asset be distributed as dividends, bonuses, or private compensation to members, directors, or associated entities. All financial resources, membership dues, and public subsidies received by ASS CATHO CHEFS DE FAMILLE are 100% reinvested into our public utility initiatives, community workshops, and rural family advocacy programs.
Resource Allocation Ledgers (2025–2026 Fiscal Cycle)
Below is the detailed tabular breakdown of association revenues and operational expenditures for the most recent completed fiscal year (ended 31 December 2025) and approved budgetary projections for the active 2026 cycle:
Table 1: Revenue Origin Breakdown
| Revenue Category | Description & Legal Framework | 2025 Actual (€) | 2026 Budget (€) | Share (%) |
|---|---|---|---|---|
| Statutory Membership Dues | Modest annual dues set by the General Assembly (€25 per household) | €11,250 | €12,500 | 34.2% |
| Public Subsidies & Municipal Grants | Territorial civic grants from municipal and departmental authorities | €13,800 | €15,000 | 41.1% |
| Philanthropic Civic Donations | Voluntary contributions from community supporters under tax-exempt status | €7,850 | €8,500 | 24.7% |
| Commercial Sales / Tariffs | Strictly prohibited by statutory non-profit charter | €0 | €0 | 0.0% |
| Total Operating Resources | 100% dedicated to non-profit public utility missions | €32,900 | €36,000 | 100.0% |
Table 2: Operational Program Expenditures
| Expenditure Sphere | Direct Public Benefit Activity | 2025 Actual (€) | 2026 Budget (€) | Share (%) |
|---|---|---|---|---|
| Municipal Advocacy & Legal Briefings | Research materials, transport for volunteer delegates, council briefs | €8,450 | €9,200 | 25.6% |
| Free Educational Workshops & Colloquia | Hall rentals, speaker hospitality, printed guides for parents | €11,600 | €12,800 | 35.6% |
| Rural Elder Companionship & Solidarity | Volunteer mileage reimbursements, community tea events, materials | €6,250 | €7,000 | 19.4% |
| Ecological Restoration & Commons | Tools, native saplings, safety gear for trail maintenance | €3,900 | €4,200 | 11.7% |
| Administrative & Legal Filings | Prefectural filings, insurance, postal notifications, archive storage | €2,700 | €2,800 | 7.7% |
| Total Mission Outlays | Zero commercial overhead, zero executive remuneration | €32,900 | €36,000 | 100.0% |
Uncompensated Governance & Volunteer Valuation
In strict accordance with French fiscal instructions (Bulletin Officiel des Finances Publiques - Impôts BOI-IS-CHAMP-10-50-10-20), the leadership of ASS CATHO CHEFS DE FAMILLE is characterized by voluntary disinterestedness. All elected officers serve without salary, attendance fees ("jetons de présence"), or indirect perquisites.
While our financial accounting records actual cash flows of approximately €36,000, our true operational value is multiplied tenfold through the voluntary dedication of our community members. In 2025, registered volunteers contributed over 4,800 unremunerated hours of civic representation, parental mentorship, and rural visiting. Under standard public accounting benchmarks, this unpaid civic labor represents an economic contribution to our territory exceeding €120,000.
Prefectural Fiscal Declaration
Tax Identification / SIREN: 342371317. Registered non-profit association exempt from commercial corporate tax (IS) and value-added tax (TVA) under Article 261-7-1° of the French General Tax Code (CGI). Full accounting ledgers are lodged with the prefectural authorities of Côtes-d'Armor.