Founded in 1995 and recognised as being of public interest, the 30 Millions d’Amis foundation has firmly established its place in the French philanthropic landscape, following on from the television programme of the same name launched in 1976. With a strong balance sheet of over €135 million in 2023 and funds raised from public generosity reaching nearly €39 million that same year, the foundation now has a substantial financial base. However, its activities, carried out by around fifty employees mainly assigned to its shelters, remain modest in relation to its resources. At the end of 2023, it had €86 million in resources available to launch projects, equivalent to 4.5 years of operating expenses. In this context, the Cour issues an opinion of compliance but with reservations. It is imperative that the foundation puts an end to the excessive accumulation of its resources. Its financial reporting must be more transparent. Finally, it must quickly undertake a thorough reform of its organisation and working methods in order to be able to guarantee that funds are used in accordance with the wishes of donors. Following the audit, the foundation took corrective action. The Cour will be particularly vigilant in ensuring that these measures are effectively implemented.
