Angelus – Cahaya Anak

Financial Ethics & Transparency Protocol

Chiang Mai Province, Thailand

This Financial Protocol defines the ethical, transparent, and non-negotiable rules governing all financial activities of Angelus – Cahaya Anak. The purpose of this protocol is to ensure absolute integrity, independence, and protection of the Foundation’s mission from financial influence, corruption, or exploitation.

§1 – Core Financial Principles

Angelus – Cahaya Anak operates exclusively in the best interest of children and vulnerable persons. Financial resources must never compromise human dignity, ethics, or humanitarian values. The Foundation does not exist for profit generation or personal enrichment.

§2 – Ethical Acceptance of Funds

Angelus – Cahaya Anak strictly refuses financial support from individuals, institutions, or entities involved in activities that violate human dignity. This includes, but is not limited to:

  • weapons manufacturing or arms trade,
  • tobacco production or distribution,
  • alcohol production or distribution,
  • human exploitation, trafficking, or abuse,
  • any activity contradicting humanitarian or ethical principles.

§3 – Automatic Return of Funds

If a donation or financial contribution is later identified as ethically unacceptable, the funds will be returned in full. The return will occur within 30 calendar days from the date of identification. No exceptions, negotiations, or alternative use of such funds are permitted.

§4 – Transparency and Public Disclosure

Angelus – Cahaya Anak commits to full financial transparency. Financial summaries and transparency reports are published once per month and are publicly available on the official website. The Foundation does not conceal, delay, or selectively disclose financial information.

§5 – Zero Tolerance Policy

Any attempt to influence the Foundation through financial pressure, conditional donations, or coercive funding is strictly prohibited. Entities attempting to bypass this protocol will be permanently excluded from cooperation. Repeated or serious violations may result in public disclosure of the refusal.

§6 – Director's Compensation and Financial Independence

(1) The Founder and Director holds no ownership rights, financial claims, or profit entitlement over the assets or funds of Angelus – Cahaya Anak. Any assets acquired by the Foundation remain the exclusive property of the Foundation.

(2) The Director is entitled to a transparent Director's Compensation approved exclusively by the Board of Directors through a formal vote. The Director does not participate in this vote and has no influence over its outcome.

(3) The compensation is reviewed by the Board of Directors on a regular basis and is subject to oversight by the Supervisory Board.

(4) The Director's Compensation is designed to cover reasonable and necessary living costs associated with the full-time execution of the role, including accommodation, food and basic sustenance, health insurance, visa and residency costs, essential transportation related to Foundation duties, basic personal needs, and medication in cases of medical necessity.

(5) The compensation is not a salary in the commercial sense. It is a transparent, documented, and reported allowance that ensures the Director can perform the role with full independence and without financial vulnerability.

(6) Any compensation paid to the Director must be fully documented, reported in the monthly financial disclosure, and available for review by the Supervisory Board and donors.

§7 – Financial Controls and Accountability

(1) The Foundation implements strict internal financial controls including documented receipts for all expenditures, dual authorization for significant financial transactions, and regular internal auditing.

(2) Monthly financial reports are prepared and published without exception.

(3) Any unexplained or undocumented expenditure is treated as a serious violation of this protocol.

§8 – Final Provision

This protocol is binding, irreversible, and non-negotiable. It applies to all persons connected to Angelus – Cahaya Anak without exception, including management, staff, volunteers, and partners.

Angelus – Cahaya Anak always chooses integrity over growth, ethics over funding, and humanity over convenience.

Integrity is not a statement. It is a rule.

Marek Macko
Founder and Director, Angelus – Cahaya Anak