Financial Transparency, Audited Accounts & Resource Allocation
Trust is the cornerstone of non-profit civic engagement. In strict compliance with French non-profit legislation (Law of July 1, 1901) and Google Ad Grants usability policies, our association publishes its complete, itemized financial allocations. We guarantee that every euro received is dedicated to tangible heritage conservation, scientific documentation, and open public education.
Formal Certification of Non-Commercial & Disinterested Management
The Board of Directors of the Association de Sauvegarde de l'Église Saint-Hilaire de Norgeat formally certifies that our organization engages in zero commercial trading, merchandise sales, profit extraction, or dividend distribution. All officers and board members perform their duties in a strictly voluntary, unpaid capacity (bénévolat pur). No member of the association holds a pecuniary interest in the suppliers, artisans, or materials contracted for conservation work.
Itemized Resource Allocation & Programmatic Deployment Ratio (88.4% Field Deployment)
Unlike large bureaucratic organizations where excessive administrative overhead dilutes the impact of public contributions, our association maintains an exceptionally lean operational model. By relying on volunteer governance and pro-bono professional expertise, our administrative overhead represents just 11.6% of annual expenditures—encompassing mandatory associative insurance, official banking fees, web hosting for our public research portal, and statutory mailings.
A full 88.4% of all financial resources are deployed directly into physical conservation materials, scaffolding rentals, specialized tool acquisitions, and pedagogical workshop supplies for the Church of Saint-Hilaire de Norgeat.
| Budgetary Category | 2024 Actual (€) | 2025 Actual (€) | 2026 Budget (€) | Percentage (%) |
|---|---|---|---|---|
| Direct Conservation Materials Natural hydraulic lime (NHL 2/3.5), graded sands, Pyrenean slates, copper fixings |
€ 4,120.00 | € 5,840.00 | € 7,200.00 | 41.2% |
| Scaffolding & Safety Equipment Tubular scaffolding rental, certified anchor lines, safety harnesses, hard hats |
€ 1,850.00 | € 2,410.00 | € 3,100.00 | 18.5% |
| Technical Diagnostics & Photogrammetry Laser scanning calibration, mortar laboratory porosity tests, moisture sensors |
€ 1,200.00 | € 1,650.00 | € 1,800.00 | 11.5% |
| Pedagogical Outreach & Public Mediation Free historical leaflets, youth mortar workshops, European Heritage Days guides |
€ 980.00 | € 1,320.00 | € 1,600.00 | 9.8% |
| Site Hydrology & Drainage Maintenance Drainage gravel, geotextile membranes, hand excavation equipment for dry-stone trenches |
€ 740.00 | € 950.00 | € 1,200.00 | 7.4% |
| Statutory Administrative & Operating Costs Civil liability insurance, official register fees, bank accounting fees, public portal hosting |
€ 1,150.00 | € 1,480.00 | € 1,850.00 | 11.6% |
| Total Operational Expenditures | € 10,040.00 | € 13,650.00 | € 16,750.00 | 100.0% |
Sources of Revenue & Funding Diversity
To maintain absolute civic independence and ensure long-term stability, our funding structure balances multiple disinterested sources in strict conformity with public non-profit criteria:
1. Voluntary Civic Contributions & Gifts
Contributions made by individual citizens, descendants of Norgeat families, local admirers of Pyrenean history, and heritage benefactors. In 2025, voluntary gifts accounted for 48.2% of our operational budget. Every donor receives a formal written acknowledgment and a detailed summary of the conservation milestones made possible by their generosity.
2. Statutory Annual Membership Dues
Democratic membership contributions fixed annually by the General Assembly (currently € 20.00 for active members, € 10.00 for students and job seekers, and € 50.00+ for benefactor members). Membership dues accounted for 24.5% of total income in 2025, demonstrating strong grassroots community ownership.
3. Municipal & Public Cultural Subsidies
Targeted public interest grants awarded by the Commune of Miglos and the Departmental Council of Ariège. These subsidies are strictly ear-marked for verified structural conservation materials and diagnostic equipment, with itemized invoices submitted to municipal oversight officers. Public grants represented 21.8% of income in 2025.
4. Heritage Foundation & Philanthropic Grants
Competitive project grants awarded by non-commercial cultural foundations dedicated to the preservation of rural religious architecture and traditional mountain craftsmanship. These grants accounted for 5.5% of income and funded our high-density photogrammetric 3D digital survey.
Independent Audit Commission & Regulatory Verification
Financial integrity requires independent verification. Our Articles of Association institute a dedicated Commission de Contrôle Financier composed of two active members who are not members of the Board of Directors.
Prior to the Annual General Assembly, the audit commission conducts a meticulous review:
- Cross-referencing every bank disbursement against original physical invoices and delivery receipts;
- Verifying that all material purchases correspond directly to approved conservation work programs;
- Confirming that zero board members received any form of direct or indirect remuneration;
- Certifying that all membership fees and voluntary contributions were credited promptly to the association's official institutional bank account;
- Submitting a formal, independent written Audit Report read aloud to all members before the vote on financial discharge.
Auditor's Formal Certification Statement
"We, the undersigned members of the independent financial review commission, certify that we have examined the general ledgers, bank statements, donation receipts, and invoice records of the Association de Sauvegarde de l'Église Saint-Hilaire de Norgeat for the closed fiscal periods. We certify that the published accounts represent a true, fair, and transparent view of the association's financial position, conducted in strict accordance with the Law of July 1, 1901, and with exemplary fidelity to its public interest mandate."
Ethical Procurement Guidelines & Prudential Reserve Policy
Managing public and community funds requires absolute financial discipline. Our association adheres to a strict Charter of Ethical Procurement (Charte des Achats Éco-Responsables) that governs how every euro of material expenditure is utilized:
1. Direct Sourcing from Regional Pyrenean Producers
Whenever possible, conservation materials are procured directly from primary regional producers within Occitanie. Natural hydraulic lime is purchased from regional kilns in southern France; river sand is sourced from licensed local alluvial quarries adhering to strict environmental rehabilitation standards; and roof slates are supplied by artisanal Pyrenean stone splitters. By eliminating unnecessary commercial intermediaries and markups, we ensure maximum material quality at minimum cost to the association while supporting regional rural craft enterprises.
2. Multi-Year Working Capital Reserve (Fonds de Réserve Prudentielle)
To protect our conservation projects from cash flow volatility caused by delayed municipal grant disbursements, our General Assembly maintains a dedicated working capital reserve representing approximately six months of baseline operating expenditures. These funds are held exclusively in secure, interest-bearing non-profit institutional bank savings accounts with zero speculative investment exposure. The capital reserve ensures that seasonal work camps can proceed on schedule without interruption.
3. Right of Public Examination by Active Members
In accordance with our bylaws, every active member in good standing possesses the statutory right to examine the complete accounts, ledgers, and supplier invoices of the association. Formal consultation sessions can be scheduled with Treasurer Marc Fontanier prior to the Annual General Assembly. Furthermore, complete financial summaries are transmitted annually to the Municipal Council of Miglos and the Prefecture of Ariège as part of our institutional transparency obligations.
Tax Framework & CERFA Donation Receipts (Articles 200 & 238 bis CGI)
Under French fiscal jurisprudence, non-profit associations governed by the Law of 1901 that operate with disinterested management and pursue an exclusively cultural, educational, and heritage preservation mission are classified as organizations of general interest (organismes d'intérêt général à caractère culturel).
In accordance with Articles 200 and 238 bis of the French General Tax Code (Code Général des Impôts):
- Individual Donors: French tax residents who make a voluntary gift to the association may benefit from an income tax reduction equal to 66% of the amount donated, up to a limit of 20% of net taxable income. For instance, a voluntary gift of € 100.00 represents a net cost of only € 34.00 after statutory tax reduction.
- Corporate & Enterprise Donors: Companies subject to corporate tax in France may deduct 60% of the donation amount from their tax liability, within the limit of € 20,000 or 0.5% of annual turnover.
- Formal Tax Receipts: Upon receipt and bank verification of any voluntary contribution, Treasurer Marc Fontanier delivers an official tax receipt (Reçu Fiscal CERFA n° 11580*04) specifying the association's RNA ID (W091005989), SIREN (934 310 731), date of receipt, and verified monetary value.