PRESS RELEASE

15/09/2023

Organisation funded by public charity

THE PERCE-NEIGE FOUNDATION

2018 to 2021 financial years

The Court of Accounts ensures, during its audits of organisations making public appeals for

donations, that the funds collected are in line with these organisations’ stated objectives.

Depending on the case, the Court either certifies the compliance of these appeals or issues a

declaration of non-compliance.

In 2016, the Perce-Neige Foundation succeeded the association of the same name, which

had been recognised as a charitable association fifty years earlier. It was set up by actor Lino

Ventura and his wife in 1965 to accommodate and provide support for people with mental

disabilities and their families. Having developed strongly over the last three decades, it now

occupies an important place among disability institutions. At the end of 2021, the

foundation employed more than 1,300 people and managed 38 medico-social

establishments with varying statuses, accommodating more than 1,100 residents in some

twenty French departments. In the same year, its resources totalled €96 million. Of this, 23%

came from public generosity, 83% from bequests and gifts and 15% from donations.

This audit focuses specifically on the issues of public generosity, and not on aspects relating

to the health, social or medico-social field. It follows on from the audits conducted by the

Court in 2003 and 2009. The period under review (financial years 2018 to 2021) corresponds

to the period during which the new foundation was being set up, and also forms part of the

background to the reform of accounting standards introduced in 2020.

A foundation with a robust business model and proven governance, which has modernised

its organisation over the period

By 2021, the foundation was managing nearly 40 medical-social establishments under the

generic name of Maisons Perce-Neige, serving more than 1,100 residents. Its business model

is primarily based on the collection of “day rates”, which correspond to the public

contributions paid by the supervisory and rate-setting authorities, and which accounted for

nearly 80% of its operating income between 2018 and 2021. The second largest source of

revenue is funds raised through public generosity. Between 2018 and 2021, the foundation

will have spent more than €62 million of income from public generosity, including €32 million

on investment and €30 million on operating expenses.

The Foundation has a proven governance structure. It has taken advantage of the changes to

its articles of association to develop its missions and further modernise its operations, in

particular by establishing thematic committees (friendship, scientific, financial) and a risk map.

This effort requires further attention, particularly in the areas of human resources