Principles of Non-Profit Fiscal Integrity
At CONSEIL PARENT ELEVE FEDERATION CORNEC, we recognize that the stewardship of public funds and community trust demands the highest standard of financial transparency. As an organization officially registered with the French State (RNA W221002845 / SIREN 319806261), we hold ourselves accountable not only to municipal and departmental oversight bodies, but directly to the families, educators, and neighbors of Trémeur who rely upon our educational missions.
We operate under a strict non-commercial mandate. In accordance with Google Ad Grants policies and French charity standards, our association engages in no commercial trade, charges no admission fees for our primary educational workshops, markets no consumer merchandise, and retains no private profits. Every euro that enters our association is directed toward expanding educational equity, maintaining safe community performance facilities, and providing high-quality artistic supplies for local children.
Sources of Operating Funds (2025–2026 Fiscal Cycle)
Our annual operating revenue is composed entirely of non-commercial, public interest sources that reflect shared civic responsibility between municipal, regional, and grassroots community actors:
| Revenue Source Category | Institutional Origin | Percentage of Annual Budget | Public Interest Designation |
|---|---|---|---|
| Municipal Operating Subsidies | Commune de Trémeur (Conseil Municipal) | 38.5% | Direct support for after-school workshop facilities & heating |
| Departmental Youth & Arts Grants | Conseil Départemental des Côtes-d'Armor | 32.0% | Cultural equity allocations & professional artist honoraria |
| Statutory Association Membership Dues | Local Families & Civic Supporters | 22.5% | 100% reinvested in student art supplies & workshop materials |
| Non-Profit Civic Project Grants | Regional Cultural Heritage Fondations | 7.0% | Stage safety infrastructure, acoustic panels & audio cables |
Allocation of Resources: Direct Program Expenditure
A defining metric of organizational integrity is administrative efficiency. We maintain rigorous administrative austerity, ensuring that the overwhelming majority of all available funding directly touches the child's learning experience:
1. Workshop Materials & Teaching Supplies (64%)
This is our largest budgetary commitment. Funds are deployed to purchase non-toxic art pigments, professional watercolor papers, sculpting clays, musical percussion accessories, scripts, theater props, and safety equipment for workshops. Because we purchase in cooperative institutional bulk, we maximize purchasing power and ensure that every child works with high-grade, inspiring materials.
2. Stage Facility Maintenance & Safety Logistics (24%)
Multipurpose school performance stages require continuous technical maintenance to adhere to strict public building safety codes (Établissement Recevant du Public - ERP). This allocation covers annual safety inspections of stage risers, fireproofing treatments for stage curtains, replacement of LED lighting fixtures, and electrical acoustic cabling tests.
3. Family Engagement & Community Literacy (7%)
Covers refreshments and local organic bakery supplies for our monthly "Café Parents" breakfasts, maintenance of the public school book-sharing kiosk, and the printing of informational pamphlets explaining school transport and pedagogical support rights to newly enrolled families.
4. Administrative Compliance & Legal Insurance (5%)
Covers essential statutory expenses: comprehensive civil liability insurance protecting volunteers and students during association activities, official prefectural registry publication fees, annual bank operational account maintenance fees, and secure postal communications.
Zero Executive Compensation and Conflict of Interest Controls
In strict adherence to French non-profit law regarding selfless management (gestion désintéressée), all officers and members of our Administrative Council and Executive Bureau serve entirely on an uncompensated, voluntary basis.
- Zero Salaries: The President, Vice-President, Secretary, Treasurer, and board members receive exactly zero euros in salary, bonuses, or financial compensation.
- Zero Dividends: Under French Association loi 1901 statutes, any surplus funds at year-end are carried forward into next year's pedagogical reserve fund; no profits can ever be extracted or distributed.
- Transparent Expense Reimbursements: Only direct, receipt-verified out-of-pocket expenses incurred on behalf of association operations (e.g., approved purchases of student paint brushes from certified vendors) are reimbursed, subject to dual-signature verification by the President and Treasurer.
Audit Protocols and Democratic Public Scrutiny
Our association operates three layered audit mechanisms that protect community assets and prevent fiscal irregularities:
Internal Volunteer Audit Commission: At each annual General Assembly, two independent association members who are not on the Executive Bureau are elected as Commissaires aux Comptes bénévoles. They conduct an unannounced audit of bank statements, supplier invoices, and cash ledgers prior to the presentation of the annual accounts.
Municipal Review by the Ville de Trémeur: Because our association receives public municipal funding, our complete annual financial statement, activity report, and bank reconciliations are filed formally with the municipal finance department and reviewed by the municipal council.
Public Document Inspection: Any registered parent, resident, or public auditor may inspect our approved financial ledgers at our registered office upon reasonable advance notice, reaffirming our status as a model of non-profit fiscal integrity.