Financial Transparency & Public Resource Allocation
An open, certified public ledger demonstrating zero commercial trade, minimal administrative overhead, and the 100% reinvestment of all public subventions and membership contributions into charitable community missions.
Zero Commercial Activity & Total Civic Stewardship
The Association des Amis des Orgues de l'Église de Saverdun (RNA W092005820, SIREN 918875535) is structured as a non-lucrative institution under the Law of 1901. Our governance is characterized by strict disinterested management: no member of the Board of Directors or Administrative Council receives any salary, honorarium, dividend, or direct/indirect material benefit.
We practice no commercial commerce. We sell no concert tickets, operate no gift shop, charge no fees for school masterclasses, and maintain no profit reserves. Every euro entrusted to the association by public authorities, municipal partners, or benevolent donors directly finances the preservation of the monument and free public access to musical culture.
Official Institutional Guarantee: "All membership fees and dues are fully reinvested in the association's public interest missions."
Public Resource Allocation Matrix (Budget Réalisé & Prévisionnel)
In compliance with the Plan Comptable Associatif (Règlement ANC n° 2018-06), our accounts are balanced annually, presented to all adherents at the General Assembly, and deposited with the municipal services of Saverdun.
1. Operating Revenues (Recettes de Fonctionnement - 100% Non-Commercial)
| Funding Source Category | Institutional Origin • Partner Entity | Annual Allotment | Percentage | Legal & Fiscal Destination |
|---|---|---|---|---|
| Subvention Municipale | Commune de Saverdun (Commission Culture) | 4,500.00 € | 38.5 % | Organ maintenance, nave logistics, hall usage |
| Subvention Départementale | Conseil Départemental de l'Ariège (Pôle Culture) | 2,800.00 € | 23.9 % | Musique & École pedagogical workshops |
| Aide Régionale au Patrimoine | Région Occitanie / Pyrénées-Méditerranée | 1,900.00 € | 16.2 % | Festival Estival artist travel & accommodations |
| Cotisations & Bénévolat | Adhérents et Membres de l'Association AOES | 1,500.00 € | 12.8 % | Directly reinvested in public interest missions |
| Mécénat Civique • Dons | Particuliers • Mécènes Locaux (Art. 200 CGI) | 1,000.00 € | 8.6 % | Acoustic sensor upgrades & music score archives |
| TOTAL DES RESSOURCES DISPONIBLES | 11,700.00 € | 100.0 % | Zero commercial sales; 100% public benefit | |
2. Operating Expenditures (Dépenses d'Intérêt Général)
| Expenditure Category | Detailed Operational Allocation | Annual Cost | Percentage | Direct Public Benefit |
|---|---|---|---|---|
| Facteur d'Orgues • Entretien | Contractual seasonal tunings, reed regulation, tracker checks | 4,200.00 € | 35.9 % | Preservation of mechanical integrity and pitch |
| Accueil des Artistes Concertistes | Defraiement of invited organists (travel, lodging in Ariège) | 3,400.00 € | 29.1 % | 8 free public concerts with high-caliber performers |
| Pédagogie & Matériel Éducatif | Acoustic demonstration kits, student booklets, transport subsidies | 1,850.00 € | 15.8 % | Free educational workshops for 400+ school pupils |
| Technique, Vidéo & Sécurité | Screen maintenance, camera relays, safety equipment, first aid kits | 1,350.00 € | 11.5 % | High-definition visual access for audience in the nave |
| Communication Non-Lucrative | Printing municipal program circulars, village bulletin notices | 580.00 € | 5.0 % | Informing all cantonal citizens of free cultural events |
| Frais Administratifs Légaux | Insurance (responsabilité civile associative), bank fees, mailings | 320.00 € | 2.7 % | Statutory legal and regulatory compliance |
| TOTAL DES DÉPENSES ENGAGÉES | 11,700.00 € | 100.0 % | Overhead limited to 2.7%; 97.3% to direct public missions | |
Independent Financial Verification & Asset Preservation
To guarantee complete institutional probity, our financial ledger is submitted to three layers of oversight:
Internal Audit Commission
Elected annually from non-board members at the General Assembly. Inspects all receipts, bank reconciliations, and expense vouchers prior to assembly presentation.
Municipal Financial Review
Annual submission of detailed grant realization folios to the Trésorerie Principale and the Municipal Council of Saverdun to renew public subventions.
Tax Exemption Registry
Issuance of tax receipts (Cerfa n° 11580*05) under Article 200 of the Code Général des Impôts, audited in accordance with French fiscal regulations.
Statutory Asset Reinvestment & Dissolution Directives
Under Article 14 of our approved association statutes, in the extraordinary event of voluntary or legal dissolution of the association:
"The Extraordinary General Assembly shall appoint one or more liquidators. Under no circumstances may any portion of the association's assets, funds, or property be distributed or apportioned to any member or individual. Any net liquidated assets shall be transferred exclusively to another registered French non-profit organization pursuing identical historical heritage preservation objectives in Ariège, or to the Commune of Saverdun with the explicit restriction that they be allocated exclusively to the preservation and maintenance of the pipe organs of Notre-Dame Church."
This clause legally eliminates any possibility of private patrimonial appropriation, safeguarding the public interest in perpetuity.
Consult Our Official Financial Archives
Certified accounting folios, bank reconciliation certificates, and General Assembly minutes are available for public inspection at our registered office by appointment.