Financial Transparency: Certified Non-Profit Accounts
As a French Association Loi 1901 dedicated strictly to the public interest, ASSOCIATION FESTIQUAD D ENCHANET maintains absolute accounting transparency, certifying zero commercial commerce, zero dividend distribution, and total reinvestment of resources into rural conservation.
Our Uncompromising Financial Principles
French association law (Loi du 1er juillet 1901) establishes that non-profit organizations must operate with disinterested management (gestion désintéressée). At ASSOCIATION FESTIQUAD D ENCHANET, we hold ourselves to the highest standards of civic accountability. We do not sell commercial products or services, we do not operate paid tourist excursions, and we do not solicit public donations on this website or in the field.
Our financial resources originate exclusively from institutional non-commercial avenues: public territorial grants allocated by local communal councils and departmental bodies, municipal assistance for rural equipment, and voluntary annual membership dues paid by active members to cover their personal participation insurance.
Mandatory Reinvestment Declaration: "All membership fees and dues are fully reinvested in the association's public interest missions." Zero financial remuneration, fees, or perks are paid to our executive directors or volunteer leaders.
Annual Income & Expenditure Statement (2025–2026)
Below is the detailed statement of operating revenues and expenses as approved by the Annual General Assembly. All figures reflect direct operational support for trail clearance, environmental cleanups, volunteer safety, and public education:
Operating Resources & Public Funding (Produits d'Exploitation)
| Funding Category | Origin & Description | Fiscal 2025 (Actual) | Fiscal 2026 (Budgeted) |
|---|---|---|---|
| Communal Public Subsidies | Municipal allocations for public pathway clearing (Arnac, Pleaux) | € 3,400.00 | € 3,800.00 |
| Departmental Environmental Grants | Cantal rural infrastructure and nature reserve support fund | € 2,600.00 | € 3,000.00 |
| Voluntary Member Dues | Voluntary annual contributions for personal insurance coverage | € 1,850.00 | € 1,950.00 |
| Commercial Sales & E-Commerce | Zero product sales; zero commercial fees (Prohibited by charter) | € 0.00 | € 0.00 |
| Commercial Sponsorships & Ads | Zero commercial brand partnerships (Prohibited by charter) | € 0.00 | € 0.00 |
| Total Non-Profit Operating Income | 100% Dedicated to Public Interest Stewardship | € 7,850.00 | € 8,750.00 |
Operating Expenses & Stewardship Outlays (Charges d'Exploitation)
| Expenditure Line | Direct Public Conservation Purpose | Fiscal 2025 (Actual) | Fiscal 2026 (Budgeted) |
|---|---|---|---|
| Personal Protective Equipment (PPE) | High-visibility vests, safety gloves, safety eyewear, helmets | € 1,940.00 | € 2,150.00 |
| Trail Maintenance Tools & Gear | Manual loppers, brush hooks, pruning saws, water rill shovels | € 2,210.00 | € 2,400.00 |
| Waste Transport & Recycling Fees | Sorting bags, bulk transport containers to departmental centers | € 1,180.00 | € 1,400.00 |
| Volunteer Civil Liability Insurance | Comprehensive departmental policy covering all field participants | € 1,220.00 | € 1,300.00 |
| Educational Guides & Public Signage | Biodiversity identification flyers, rustic wooden trail plaques | € 820.00 | € 950.00 |
| Administrative & Legal Compliance | Prefectural gazette filings, banking fees, postal communications | € 410.00 | € 450.00 |
| Executive Salaries & Perks | Zero executive compensation (100% benevolent volunteers) | € 0.00 | € 0.00 |
| Total Public Interest Expenditures | Fully Reinvested into Environmental Action | € 7,780.00 | € 8,650.00 |
*Net balance surplus (€70.00 in 2025; €100.00 budgeted for 2026) is held in statutory reserve for emergency storm clearing following winter gales.
Supervisory Verification & Annual Audit Reports
In accordance with our Articles of Association, our accounts are audited annually by an independent Internal Verification Commission (Commission de Contrôle des Comptes) composed of two non-bureau members appointed during the General Assembly. This commission inspects all supporting invoices, bank records, and public grant justification files to guarantee that:
- Every euro disbursed corresponds directly to an authentic public interest expense.
- Public subsidies from municipalities have been applied strictly to their designated trail maintenance and safety purposes.
- No commercial trading activity or undeclared fiscal profit has been conducted.
- All banking transactions are executed through our single dedicated non-profit institutional account.
Public Right of Financial Inspection
In keeping with our public benefit ethos, any citizen residing in the partner communes of Enchanet or any active association member may request to consult the physical accounting registers, receipts, and prefectural filings. Requests are coordinated through our registered headquarters in Arnac.
Institutional Banking Integrity: The association maintains a single dedicated non-profit checking account at Crédit Agricole Centre France (Agence de Mauriac). All municipal subsidies, departmental grants, and voluntary dues are deposited into this transparent institutional account. The association has never opened merchant processing gateways, point-of-sale terminals, or commercial payment processors, reflecting our uncompromising non-commercial identity.
Have questions regarding our financial transparency or wish to review our certified annual report?
Contact Us