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.
