Financial Transparency & Public Accountability
In compliance with the highest standards of French non-profit governance, SON SON maintains an open ledger of all public grants, institutional subsidies, and administrative expenditures.
Funding Structure & Reinvestment Guarantees
All institutional programs conducted by SON SON are 100% non-profit and charitable, funded through public subsidies, grants, and voluntary contributions from dedicated civic partners.
Under Article 7 of our registered bylaws, all membership fees and dues are fully reinvested in the association's public interest missions. Not a single centime or euro is extracted as profit, distributed as dividends, or diverted to commercial interests. The association operates with zero commercial sales, zero merchandise retailing, and zero financial speculation.
Resource Allocation Strategy: Maximizing Field Impact
Our budgetary philosophy is centered on radical efficiency: keeping administrative overhead at an absolute minimum while concentrating every euro on direct field interventions. In our 2025 certified budget, 84.2% of all resources directly financed artistic residency programs, educational masterclasses, and community equipment maintenance.
Because all executive officers and board members serve in a voluntary capacity without remuneration, our management costs are restricted strictly to mandatory regulatory expenses: independent accounting review, comprehensive civil liability insurance for community gatherings, and legal registry notifications.
Operating Budget & Resource Allocation (Fiscal Year 2025–2026)
| Resource Origin / Funding Source | Fiscal Year 2025 (Actual) | Fiscal Year 2026 (Projected) | Percentage of Total | Regulatory Allocation Earmark |
|---|---|---|---|---|
| Regional Cultural Subsidies (Nouvelle-Aquitaine) | €18,500.00 | €24,000.00 | 44.5% | Rural artist-in-residence fellowships & accommodation |
| Departmental Grants (Conseil Départemental de la Charente) | €11,200.00 | €15,000.00 | 27.8% | Primary school educational masterclasses & transport |
| Municipal Civic Allocations (Lésignac-Durand & Surrounding Communes) | €3,800.00 | €5,200.00 | 9.6% | Community hall facilities & civic assemblies |
| Civic Associative Contributions & Reinvested Member Dues | €4,650.00 | €6,100.00 | 11.3% | Open-access equipment repairs, acoustic sensors & cables |
| European Rural Development Micro-Grants (LEADER Fund) | €2,850.00 | €3,700.00 | 6.8% | Bioacoustic environmental sound mapping repository |
| TOTAL OPERATING RESOURCES | €41,000.00 | €54,000.00 | 100.0% | Certified Disinterested Public Budget |
Expenditure Breakdown: Program Deployment vs. Administration
| Expenditure Category | 2025 Realized | 2026 Earmarked | Ratio | Public Utility Purpose |
|---|---|---|---|---|
| Residency Technical Facilities & Artist Logistics | €18,200.00 | €23,500.00 | 43.5% | Workspace heating, acoustic calibration, residency housing at Chez Paradis |
| School Workshops & Community Masterclasses | €11,100.00 | €14,800.00 | 27.4% | Educational documentation, student materials, audio interfaces |
| Environmental Sound Mapping & Public Library | €5,450.00 | €7,200.00 | 13.3% | Calibrated microphones, field recorders, open-access server archiving |
| Civic Assemblies & Public Showcases | €3,200.00 | €4,500.00 | 8.3% | Barrier-free transport assistance, venue rentals, public notifications |
| Administrative Governance, Insurance & Compliance | €3,050.00 | €4,000.00 | 7.5% | Civic liability insurance, accounting certification, postal filings |
| TOTAL DISBURSED EXPENDITURES | €41,000.00 | €54,000.00 | 100.0% | Balanced Zero-Deficit Associative Ledger |
Public Access to Associative Accounting Records
In compliance with the Code of Relations between the Public and the Administration (CRPA) and circulars governing associations receiving public subsidies, our complete ledger accounts, invoices, bank reconciliations, and grant certification receipts are available for inspection by any citizen upon written request to the Secretariat.
To schedule an appointment to review physical ledgers at our registered office in Lésignac-Durand, contact our Treasurer via email at kaiehilaushi@gmail.com or telephone at +33 1 08 65 62 37.