In accordance with French non-profit statutory law and manual Google Ad Grants compliance directives, MDD FAMILY publishes its comprehensive audited financial ledgers, revenue sources, and expenditure allocations for public verification.
MDD FAMILY operates under the strict fiscal doctrine of "disinterested management" (gestion désintéressée) as established by Article 206, 1 bis of the French General Tax Code (Code Général des Impôts - CGI) and administrative tax instruction BOI-IS-CHAMP-10-50-10-20. Under this rigorous legal standard, an association must satisfy three cumulative criteria:
Our organization operates completely outside the commercial marketplace. We do not compete with commercial entertainment enterprises, we do not engage in commercial advertising, and we do not pursue commercial margins. Every euro received by MDD FAMILY is dedicated directly and exclusively to funding free public concerts, emerging creator mentorship, and intergenerational social programs.
"All membership fees and dues are fully reinvested in the association's public interest missions."
To eliminate any ambiguity and guarantee absolute compliance with international philanthropic standards, MDD FAMILY formally certifies that no member of our Board of Directors, no executive officer (President, Secretary, Treasurer), and no project supervisor receives any financial remuneration, salary, attendance fee, bonus, stock option, or material benefit of any kind.
| Governance Role | Officer Name | Statutory Mandate | Annual Remuneration | Material Benefits |
|---|---|---|---|---|
| President & Director | Jean-Marc Delorme | 2024–2027 Mandate | €0.00 | €0.00 |
| General Secretary | Claire Valat | 2025–2028 Mandate | €0.00 | €0.00 |
| Treasurer & Fiscal Officer | Henri Bousquet | 2024–2027 Mandate | €0.00 | €0.00 |
| Technical Field Director | Sylvain Martinez | Volunteer Specialist | €0.00 | €0.00 |
| Youth Mentorship Liaison | Élodie Marchand | Volunteer Specialist | €0.00 | €0.00 |
*Note: Volunteer officers may receive verified reimbursements solely for actual out-of-pocket expenses incurred on behalf of the association (such as transport fuel for mobile stage vehicles) upon presentation of formal itemized receipts approved by the Treasurer, pursuant to French fiscal regulations.
All financial figures conform to French non-profit accounting regulation ANC 2018-06 and were unreservedly approved by the General Assembly.
Reflecting our absolute non-commercial purge: 100% of revenue stems from public grants, civic partnerships, and voluntary statutory dues. Zero commercial product sales, zero ticketing fees, zero corporate branding.
| Revenue Source | Originating Institution | 2025 Realized (€) | 2026 Approved (€) | Fiscal Description |
|---|---|---|---|---|
| Municipal Cultural Grants | Partner Communes (Arize Valley) | €14,250.00 | €16,500.00 | Allocated for free village open-air concerts |
| Departmental Civic Subvention | Conseil Départemental de l'Ariège | €8,500.00 | €9,200.00 | Rural cultural mobility & youth inclusion fund |
| Regional Cultural Cohesion Fund | Région Occitanie / DRAC | €6,800.00 | €7,500.00 | Support for intergenerational music memory archives |
| Statutory Membership Dues | Volunteer & Community Members | €3,420.00 | €3,800.00 | Voluntary annual membership contributions |
| Commercial Product Sales | None (Purged) | €0.00 | €0.00 | Strict non-commercial statutory bar |
| Commercial Ticket Sales | None (Purged) | €0.00 | €0.00 | 100% free admission across all venues |
| TOTAL CERTIFIED OPERATING REVENUE | €32,970.00 | €37,000.00 | Fully Reinvested in Public Missions | |
Detailed ledger tracking resource allocations toward direct community programs, acoustic hardware upkeep, safety, and administration.
| Expenditure Category | Operational Purpose | 2025 Realized (€) | 2026 Approved (€) | Direct Public Impact |
|---|---|---|---|---|
| Acoustic Hardware Maintenance | Microphones, cables, amps, decibel limiters | €7,850.00 | €8,600.00 | Maintains pristine, safe acoustic standards |
| Mobile Logistics & Van Transport | Vehicle fuel & road tolls across Ariège hamlets | €6,420.00 | €7,200.00 | Transports equipment to 14 rural municipalities |
| Emerging Creator Support Fund | Pro-bono studio time, coaching, materials | €5,900.00 | €6,800.00 | Direct mentorship for 38 regional artists |
| Civic Liability & Event Insurance | MAIF Association Multi-Risk Policy | €2,450.00 | €2,650.00 | Full public protection across all public assemblies |
| Volunteer Hospitality & Rations | On-site healthy meals, tea, local fruit | €3,280.00 | €3,850.00 | Sustains over 1,640 hours of volunteer service |
| Administrative & Public Notices | Prefectural filings, postage, paper printing | €1,820.00 | €2,100.00 | Guarantees legal compliance & open access |
| Senior Transport Logistics Pool | Vehicle hire for isolated elderly village pickups | €2,150.00 | €2,800.00 | Connects 380+ seniors to live cultural events |
| Executive Salaries / Bonuses | None (Purged) | €0.00 | €0.00 | 100% Voluntary, Disinterested Management |
| TOTAL CERTIFIED EXPENDITURES | €29,870.00 | €34,000.00 | Operating Surplus to Statutory Reserve | |
| NET ANNUAL CARRIED RESERVE (SURPLUS) | +€3,100.00 | +€3,000.00 | Carried Forward for 2026/2027 Upgrades | |
In accordance with French administrative transparency laws (Law No. 2000-321 of 12 April 2000 relating to the rights of citizens in their relations with administrations), MDD FAMILY conscientiously fulfills all filing mandates imposed by the French State:
All modifications to our Board of Directors, statutory articles, or registered address are formally submitted to the Prefecture in Foix and published in the Official Journal of Associations (Journal Officiel des Associations - JOAFE) under reference W092001326.
Every municipal grant received is reconciled within six months of the fiscal year-end via French administrative Form Cerfa No. 15059*02, certifying that funds were expended strictly for the authorized public cultural purpose.
Additionally, our accounts are reviewed annually by an independent voluntary audit committee appointed from our active membership during the General Assembly. This committee audits all bank statements, invoices, and expense acquittals to verify conformity with our non-profit public interest mission before presenting their report to the assembly.
To prevent any misappropriation of public resources and maintain complete integrity across all fiscal cycles, MDD FAMILY enforces a multi-tiered internal control mechanism:
Any citizen, municipal partner, or association member has the statutory right to consult our full audited journals, invoices, and bank statements at our registered administrative office during designated office hours.
ContactArticle 12 of MDD FAMILY's constitution establishes an absolute statutory safeguard against private enrichment or commercial conversion. In the hypothetical event of voluntary, administrative, or judicial dissolution of the association:
This statutory provision guarantees that every resource ever entrusted to MDD FAMILY remains permanently dedicated to the civic welfare of the French public.