Open Governance • SIREN 430114058
Financial Transparency, Public Subsidies & 100% Mission Reinvestment
Statutory Non-Lucrativity Principle
How Our 100% Non-Profit Association Is Funded
Governed by the French Law of July 1, 1901 (RNA W041000115, SIREN 430114058), ASSOCIATION VIVRE JEUNE A JAUSIERS operates strictly outside the commercial sphere. We do not sell goods, rent equipment commercially, market paid services, or solicit online donations through payment gateways. Our financial equilibrium rests on four transparent public-interest pillars:
1. Municipal & Inter-Communal Public Subsidies
Voted annually in public council deliberations, municipal operating grants from the Commune of Jausiers and territorial youth cohesion funds in the Ubaye Valley support year-round extracurricular supervision, facility coordination, and free village family events, complemented by the municipal in-kind provision of rooms at the Maison des Associations (7 Montée du Chastel).
2. Departmental & Institutional Youth Conventions
Dedicated public-service grants from the Department of Alpes-de-Haute-Provence (04), state youth-and-civic-engagement funds (FDVA / SDJES), and public family-welfare conventions (CAF collective youth reception support) co-finance certified pedagogical staff, health-prevention workshops, and inclusive accessibility for low-income rural households.
Mandatory Reinvestment & Zero-Dividend Guarantee
Modest annual family membership dues voted by the General Assembly ensure democratic member participation while keeping activities accessible to all households in Jausiers. All elected Executive Board members (President, Treasurer, and General Secretary) serve without salary, bonus, or attendance fees.
All membership fees and dues are fully reinvested in the association's public interest missions.
Audited Fiscal Statement • Approved by General Assembly
Annual Operating Budget Breakdown (Fiscal Year 2025–2026)
The tables below detail verified monetary revenues and direct public-interest expenditures recorded in the association’s general ledger under French Associative Accounting Plan standards (Plan Comptable des Associations — ANC Regulation n°2018-06).
Table A — Public Funding Sources & Statutory Revenues
| Revenue Category & Institutional Origin | Verification Reference | Amount (EUR) | Share (%) |
|---|---|---|---|
| Commune of Jausiers — Annual Municipal Youth Operating Subsidy | Municipal Council Deliberation | €34,500.00 | 38.76% |
| CAF Alpes-de-Haute-Provence — Collective Youth Reception Convention | Public Family-Support Convention | €24,200.00 | 27.19% |
| Departmental Council (04) & State FDVA / SDJES Civic Youth Grants | Prefectural & Departmental Decrees | €18,900.00 | 21.24% |
| Regional Educational & Environmental Heritage Project Subsidies | Targeted Public Call for Projects | €6,800.00 | 7.64% |
| Statutory Annual Member Dues (100% Reinvested in Youth Missions) | General Assembly Fee Schedule | €4,600.00 | 5.17% |
| Commercial Product Sales, Paid Services & Online Donations | Statutory Non-Commercial Ban | €0.00 | 0.00% |
| TOTAL MONETARY OPERATING REVENUES (FY 2025–2026) | €89,000.00 | 100.00% | |
Table B — Direct Public-Interest Program Allocations & Reinvestment
| Expenditure Line & Mission Purpose | Beneficiary Scope | Amount (EUR) | Share (%) |
|---|---|---|---|
| Qualified Youth Educators & Seasonal BAFA Pedagogical Facilitators Direct supervision of Wednesday, after-school, and 14-week holiday cohorts |
Ages 4–18 Direct Care | €52,400.00 | 58.88% |
| Educational, Artistic, Scientific & Trail Safety Equipment Craft supplies, science kits, maps, first-aid kits, communal garden tools |
All 6 Active Programs | €13,650.00 | 15.34% |
| Civic Health Prevention, Heritage Speakers & Local Valley Transport Minibus shuttle for Ubaye nature outings & health/PSC1 first-aid training |
Youth & Intergenerational | €11,200.00 | 12.58% |
| Mandatory Civil-Liability Youth Insurance, Accounting & Statutory Filings Comprehensive MAIF/associative coverage for 186 youths & 34 volunteers |
Institutional Safeguarding | €6,950.00 | 7.81% |
| Dedicated Working-Capital Reserve Carried into 2026–2027 Youth Materials Earmarked by General Assembly vote for winter safety gear & library books |
100% Mission Reinvestment | €4,800.00 | 5.39% |
| Executive Board Remuneration, Private Dividends or Commercial Marketing | Prohibited by Law 1901 | €0.00 | 0.00% |
| TOTAL ALLOCATED & REINVESTED PUBLIC-INTEREST FUNDS | €89,000.00 | 100.00% | |
Internal Financial Controls & Public Inspection
How Every Expense Is Verified Before Disbursement
Beyond monetary budget lines, ASSOCIATION VIVRE JEUNE A JAUSIERS records significant non-monetary public support in the annex to its annual accounts: the municipal provision of heated rooms at the Maison des Associations (valued at approximately €9,600/year) and more than 2,480 hours of unpaid civic volunteering contributed by parents, retired teachers, and board officers.
To protect public subsidies and member dues, our Treasurer and President enforce three strict internal controls: (1) dual authorization for any single invoice exceeding €250, (2) zero cash disbursements without numbered supplier invoices tied to an approved workshop budget line, and (3) annual presentation of bank reconciliations and grant-execution certificates (comptes-rendus financiers Cerfa n°15059) to municipal and departmental grantors as well as all voting members.
Any resident, institutional partner, or parent wishing to consult our approved General Assembly financial report in person at 7 Montée du Chastel may schedule an appointment directly through our contact desk.
Contact Treasurer & Secretariat
Account Footnotes • Class 8 Associative Valuation
Table C — Valuation of Non-Monetary Public & Voluntary Contributions
In accordance with French associative accounting regulations (ANC Class 8 off-balance-sheet disclosures), ASSOCIATION VIVRE JEUNE A JAUSIERS tracks the real civic value of municipal facilities loaned free of charge and unpaid volunteer hours dedicated to Jausiers youth. These contributions involve zero cash exchange and underscore local collective commitment:
| Class 8 Non-Monetary Contribution | Valuation Methodology | Annual Volume | Estimated Civic Value |
|---|---|---|---|
| Municipal Provision of Maison des Associations (7 Montée du Chastel) Heated workshop rooms, Espace Jeunes studio, courtyard & utilities |
Communal Public-Use Convention | 12 Months | €9,600.00 |
| Unpaid Pedagogical & Heritage Volunteering (34 Active Volunteers) Homework mentoring, garden/masonry crafts, trail accompaniment |
Statutory SMIC Reference Benchmark | 1,860 Hours | €22,100.00 |
| Unpaid Executive Governance & Accounting Administration President, Treasurer, Secretary & Board monthly oversight |
Disinterested Management (Law 1901) | 620 Hours | €8,400.00 |
| TOTAL ESTIMATED IN-KIND CIVIC & MUNICIPAL SUPPORT | 2,480 hrs + Premises | €40,100.00 | |
Ethical Local Procurement & Environmental Sobriety
Whenever our association purchases craft paper, woodworking timber, scientific kits, first-aid supplies, or healthy snack ingredients using public grants and reinvested dues, our Treasurer applies a three-point responsible purchasing rule: (1) compare at least two written supplier quotes for orders above €200, (2) prioritize durable, repairable, non-toxic educational materials over disposable plastics, and (3) source fresh seasonal fruit and grains from local Ubaye Valley producers for children’s cooking and nutrition workshops.
Strict Statutory Prohibition of Commercial & Donation Solicitations
To preserve absolute institutional neutrality, ASSOCIATION VIVRE JEUNE A JAUSIERS accepts zero corporate sponsorship tied to advertising to minors, sells zero commercial goods or paid tickets, and operates zero online donation widgets. Every public subsidy is accounted for via official French Cerfa n°15059 financial execution reports filed with municipal and departmental authorities, and all membership fees and dues are fully reinvested in the association's public interest missions.
Annual Governance & Public Accountability Calendar
Our fiscal year runs from January 1 to December 31 to align cleanly with municipal and departmental public accounting cycles in Alpes-de-Haute-Provence. Each January, our unpaid Treasurer closes the annual ledger and reconciles bank statements against every numbered supplier invoice and payroll social-security declaration for salaried facilitators. In February, two non-board member verifiers elected by the General Assembly inspect the books independently. In March, the complete Financial Report is presented for open debate and vote before members and municipal observers at 7 Montée du Chastel, then transmitted alongside official Cerfa execution schedules to the Mairie de Jausiers, CAF 04, and Departmental Youth Services—guaranteeing total public clarity over every euro entrusted to our youth association.