Financial Transparency & Public Subsidies
Complete disclosure of operational ledgers, institutional grants, and expense allocations certifying total non-commercial governance and rigorous public interest stewardship.
Our Public Interest Financial Model
At CAP JUNIORS, financial transparency is an indispensable ethical obligation. Because our civic activities are supported by public subsidies, departmental grants, and voluntary contributions from local families, every euro received must be fully accounted for and deployed exclusively to advance our public interest missions. Our accounts are kept in accordance with French non-profit accounting standards (Plan Comptable Associatif) and are subject to regular internal audits by our volunteer monitoring committee and external review by municipal oversight agencies.
We operate under an absolute prohibition against commercial trade, product sales, merchandising markups, or service monetization. No member of our Administrative Council receives remuneration, directors' fees, or fringe benefits. Every financial resource is allocated directly to program costs: leasing safe sporting facilities, purchasing certified child athletic equipment, underwriting group transportation for cultural outings, maintaining first-aid preparedness, and retaining state-certified sports educators to guide youth.
Itemized Operating Budget (2025–2026 Fiscal Cycle)
The following tables provide the certified breakdown of our operational revenue sources and direct public interest expenditure. Figures are audited and formally adopted by our General Assembly.
1. Operational Revenue Sources (Total Budget: €142,500)
| Funding Category | Source & Designation | Amount (€) | Share (%) |
|---|---|---|---|
| Municipal Public Subsidies | City of Aix-en-Provence (Youth & Sports Directorate) | €52,000 | 36.5% |
| Departmental Civic Grants | Conseil Départemental des Bouches-du-Rhône (Social Cohesion) | €38,500 | 27.0% |
| State Youth Development Allocations | Agence Nationale du Sport (ANS) • Educational Athletics | €24,000 | 16.8% |
| Voluntary Membership Dues | Modest sliding-scale contributions fully reinvested in field activities | €18,000 | 12.6% |
| Civic Donations & Patronage | Non-commercial individual philanthropic contributions | €10,000 | 7.1% |
| TOTAL CERTIFIED CIVIC REVENUES | €142,500 | 100.0% | |
2. Public Interest Program Expenditures (Total Budget: €142,500)
| Expenditure Category | Program Utility & Resource Allocation | Amount (€) | Share (%) |
|---|---|---|---|
| Field Educators & Animators | State-certified sports instructors, first aid leaders, and youth supervisors | €68,400 | 48.0% |
| Sports Grounds & Facility Leases | Set Club athletics tracks, municipal gymnasium rentals, pool lanes | €28,500 | 20.0% |
| Athletic Gear & Workshop Materials | Balls, training bibs, protective helmets, cultural art supplies, first aid packs | €19,950 | 14.0% |
| Subsidized Excursions & Transit | Chartered bus transit to nature reserves, museum fees, trail safety gear | €14,250 | 10.0% |
| Insurance & Legal Compliance | Comprehensive civil liability insurance for youth, volunteers, and facilities | €7,125 | 5.0% |
| Administrative & Statutory Filing | Prefectural filings, auditing fees, open web portal hosting, transparency reports | €4,275 | 3.0% |
| TOTAL CERTIFIED CIVIC EXPENDITURE | €142,500 | 100.0% | |
Declaration of Non-Commerciality and Public Benefit
Formal Statutory Attestation: CAP JUNIORS certifies under penalty of law that:
- The association engages in zero commercial trade, sale of manufactured goods, or corporate agency services.
- No profits, surpluses, or financial assets are ever transferred, directly or indirectly, to members, founders, or directors.
- Any budgetary surplus recorded at the close of an accounting year is mandatorily carried forward into the reserve fund exclusively dedicated to future youth sports and cultural initiatives.
- All operational accounts remain open to inspection by authorized public auditors and regional grant disbursers upon official request.