2022-05-13T12:11:21-05:00 2021-12-31 111986323 MARCUM LLP 53 STATE STREET BOSTON MA 02109 990 2021-01-01 046045400 FRENCH CULTURAL CENTER INC FREN 6179120400 PO BOX 610 WINCHESTER MA 01890 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR 6179120400 2022-05-12 1 BARBARA BOUQUEGNEAU 999009999 DOUGLAS FARRINGTON P00370668 6178075000 2022-05-12 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z BARBARA BOUQUEGNEAU PO BOX 610 WINCHESTER MA 01890 10481015 0 X WWW.FRENCHCULTURALCENTER.ORG X 1945 MA WITH ITS COLLECTION OF BOOKS, TAPES, AND DVDS FOR CULTURAL ACTIVITIES, THE CENTER OFFERS COURSES, BOOK READINGS AND DISCUSSIONS, LECTURES, COOKING AND WINE CLASSES, ART EXHIBITS, CONCERTS, AND LIBRARY AND TRANSLATION SERVICES IN THE FRENCH LANGUAGE. 16 16 39 20 0 0 699662 1567225 868289 794656 514750 120145 -25620 -2174 2057081 2479852 4734 0 0 0 1396812 1330067 0 0 225817 664177 716917 2065723 2046984 -8642 432868 21281616 26024536 1193276 3155469 20088340 22869067 WITH ITS COLLECTION OF BOOKS, TAPES, AND DVDS FOR CULTURAL ACTIVITIES, THE CENTER OFFERS COURSES, BOOK READINGS AND DISCUSSIONS, LECTURES, COOKING AND WINE CLASSES, ART EXHIBITS, CONCERTS, AND LIBRARY AND TRANSLATION SERVICES IN THE FRENCH LANGUAGE. 0 0 879299 751335 EDUCATION AND TRANSLATION PROGRAMS THE CENTER PROVIDES THE HIGHEST QUALITY /FRENCH LANGUAGE INSTRUCTION IF A VARIETY OF SETTINGS INCLUDING GROUP CLASSES, PRIVATE INSTRUCTION, AND WORKSHOPS. IN ADDITION, THE CENTER SERVES AS AN EXAM LOCATION FOR FRENCH LANGUAGE PROFICIENCY EXAMS AND PROVIDES TRANSLATION OF DOCUMENTS BETWEEN FRENCH AND ENGLISH. 129644 43146 CULTURAL AFFAIRS PROGRAM EVENTS THAT HIGHLIGHT VARIOUS ASPECTS OF THE FRENCH CULTURE INCLUDE ART EXHIBITS, AUTHOR TALKS, CONCERTS, FILM PRESENTATIONS WITH DISCUSSION, AND FOOD AND WINE APPRECIATION. 118252 175 LIBRARY PROGRAM THE CENTER'S LIBRARY INCLUDES 33,000 VOLUMES, INCLUDING BOOKS, CDS, DVDS, AND PERIODICALS AVAILABLE TO ITS MEMBERS. IN ADDITION, THE LIBRARY HOSTS BOOK READINGS, STORY-TIME, AND HAS ACCESS TO A WIDE ARRAY OF ONLINE RESOURCES. 1127195 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 39 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X BARBARA BOUQUEGNEAU 6179120400 53 MARLBOROUGH STREET BOSTON MA 02116 ALYSSA LEBEL TRUSTEE 1.00 X 0 0 0 BARBARA DE BRAGANCA TRUSTEE 1.00 X 0 0 0 CATHARINE-MARY DONOVAN TRUSTEE 1.00 X 0 0 0 ERIC VOGT TRUSTEE 1.00 X 0 0 0 ERIC WARD THRU 91621 TRUSTEE/CLERK 1.00 X 0 0 0 GONZAGUE DE MONTRICHARD TRUSTEE 2.00 X 0 0 0 HERVE SEDKY TRUSTEE 1.00 X 0 0 0 HILARY GROVE TRUSTEE/TREASURER 1.00 X X 0 0 0 JEAN-FRANCOIS DUCREST TRUSTEE/VICE CHAIR 2.00 X X 0 0 0 JEAN-LUC BOULNOIS TRUSTEE 1.00 X 0 0 0 NICOLAS MASARD TRUSTEE 1.00 X 0 0 0 PATRICK PREVOST TRUSTEE 1.00 X 0 0 0 PIERRE SOREL TRUSTEE 1.00 X 0 0 0 STEVEN GALANTE TRUSTEE/CHAIRMAN/PRESIDENT 4.00 X X 0 0 0 VINCENT ZELENKO TRUSTEE 1.00 X 0 0 0 ZEINA AOUN TRUSTEE 1.00 X 0 0 0 PASCAL GIRIN TRUSTEE 1.00 X 0 0 0 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR/CLERK 40.00 X 143432 0 13835 MICHAEL RICHARD CHIEF FINANCIAL OFFICER 15.00 X 98135 0 0 JOYCE GRIPPEN OTHER 40.00 X 103002 0 8786 344569 0 22621 2 1 1 0 JL DUNN AND COMPANY 37 NORWOOD ST BOSTON MA 02122 CONSTRUCTION SERVICES 4597860 1 76053 99000 314900 1077272 1567225 EDUCATION & TRANSLATION REVENUE 611600 729783 729783 OTHER PROGRAM REVENUE 611600 64873 64873 794656 248922 248922 7840142 7765753 203166 74389 -203166 -128777 -128777 29950 99000 32244 -2294 -2294 OTHER 611600 120 120 120 2479852 794656 0 117971 X 157267 47179 70770 39318 1013590 742389 142767 128434 1993 1220 473 300 58869 33801 16759 8309 98348 66764 17619 13965 110572 16100 84672 9800 17571 17571 41200 41200 84465 84465 9432 7240 1515 677 8319 3900 4419 36396 2446 33248 702 60038 28168 29449 2421 4439 950 3213 276 979 79 640 260 2381 2381 53737 6581 46460 696 43510 39759 2738 1013 OTHER EXPENSES 103551 74906 10819 17826 UTILITIES 76130 24856 50351 923 OUTSIDE SERVICES 38918 10147 27874 897 BOOKS TAPES & SUBSCRIPT 25007 20604 4403 272 106 166 2046984 1127195 693972 225817 235859 382081 281147 197326 3129 3237 12053 5680 64536 63703 9288513 1493399 3023217 7795114 17528247 17168376 80000 80000 53428 329019 21281616 26024536 555427 1339164 322949 320402 1495903 314900 0 1193276 3155469 X 12205578 13832084 7882582 9036983 20088340 22869067 21281616 26024536 432868 2347859 0 X 0 1 X 1 0 X 1583917 1086941 1522445 623966 1491172 6308441 1583917 1086941 1522445 623966 1491172 6308441 1925587 4382854 319548 329106 299328 325816 248922 1522720 3743 1527 1224 755 120 7369 7838530 2373644 0.55910 0.52490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 17608247 386235 2586705 3248346 84465 17248376 16730336 340709 1335579 743777 54600 17608247 15175806 1091798 1708166 1190078 55356 16730336 14258710 902384 496294 481582 15175806 13109235 22029 1907685 716027 64212 14258710 0.60488 0.21815 0.17697 0 0 37635 37635 1979864 1464332 515532 7118822 7118822 152192 29067 123125 7795114 X 4946412 2347859 2347859 2598553 84465 -203166 -118701 2479852 2165685 203166 203166 1962519 84465 84465 2046984 PART III, LINE 1A: LIBRARY COLLECTIONS: THE CENTER HAS APPROXIMATELY 33,000 FRENCH ITEMS (BOOKS, CDS, DVDS, AND PERIODICALS) THAT ARE HELD FOR EDUCATIONAL RESEARCH AND CURATORIAL PURPOSES. THESE ITEMS HAVE NOT BEEN CAPITALIZED AS THEIR FAIR VALUE IS NOT READILY DETERMINABLE. EACH OF THE ITEMS IS CATALOGUED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COSTS OF ITEMS ADDED TO AND PROCEEDS FROM SALE OF ITEMS IN THIS COLLECTION ARE RECOGNIZED AS DECREASES OR INCREASES IN UNRESTRICTED NET ASSETS. CIRCULATING ITEMS HAVE NOT BEEN CAPITALIZED BECAUSE THEIR ESTIMATED USEFUL LIVES ARE LESS THAN ONE YEAR. OTHER PROPERTY: FROM TIME TO TIME, THE CENTER HAS RECEIVED VARIOUS GIFTS AND BEQUESTS OF PROPERTY (EQUIPMENT, FURNISHINGS, ETC.) FOR USE WITHIN THE CENTER. THESE HAVE NOT BEEN REFLECTED IN THE FINANCIAL STATEMENTS. PART X, LINE 2: THE CENTER IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. IN ADDITION, THE CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE CENTER RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS AND ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX POSITIONS, IF ANY, ARE CLASSIFIED AS INTEREST EXPENSE AND ADDITIONAL INCOME TAXES IN THE STATEMENTS OF ACTIVITIES. THE CENTER DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2019 OR 2020. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL INCLUDED IN EXPENSES ON FINANCIALS STATEMENTS, REPORTED IN REVENUES ON FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL INCLUDED IN EXPENSES ON FINANCIALS STATEMENTS, REPORTED IN REVENUES ON FORM 990 X X X X 0 TOUR DE FRANCE 99000 99000 13176 1 29950 29950 11517 7551 128950 99000 29950 11517 20727 32244 -2294 0 0 0 0 0 0 0 0 0 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR/CLERK 143432 0 0 0 0 0 0 0 13835 0 157267 0 0 0 X 3 112482 QUOTED MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B IN ADVANCE OF FILING, FORM 990 IS DISTRIBUTED TO ALL TRUSTEES. THE TRUSTEES ARE INVITED TO RAISE ANY QUESTIONS OR CONCERNS. UPON THE RESOLUTION OF ANY SUCH QUESTIONS OR CONCERNS, THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CHAIR OF THE AUDIT COMMITTEE DISTRIBUTED TO ALL TRUSTEES THE CONFLICT OF INTEREST POLICY. THE TOPIC OF CONFLICT OF INTEREST IS CURRENTLY ADDRESSED AT LEAST ANNUALLY AT A BOARD OF TRUSTEE MEETING. THE DISCUSSION INCLUDES MAKING TRUSTEES AWARE OF THE NEED TO REPORT ANY POTENTIAL CONFLICTS, IN FACT OR APPEARANCE. FORM 990, PART VI, SECTION B, LINE 15A REGARDING THE EXECUTIVE DIRECTOR, WRITTEN OBJECTIVES DEVELOPED AT THE BEGINNING OF THE PERIOD OF REVIEW ARE COMPARED TO THE DIRECTOR'S WRITTEN PERIOD-END SELF ASSESSMENT. THE DIRECTOR DISCUSSES THEIR PERFORMANCE WITH THE CHAIR OF THE BOARD. FOLLOWING THIS PERFORMANCE APPRAISAL, THE CHAIR DISCUSSES SALARY RECOMMENDATIONS WITH THE HEADS OF THE COMPENSATION COMMITTEE AND GOVERNANCE COMMITTEE. THIS IS AN ANNUAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE EXECUTIVE DIRECTOR. IN ADDITION, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PUBLISHED ONLINE BY THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE AND THE OFFICIAL WEBSITE OF THE ATTORNEY GENERAL OF MASSACHUSETTS, RESPECTIVELY. FORM 990, PART IX, LINE 24E PRINTING & GRAPHICS: PROGRAM SERVICE EXPENSES 106. MANAGEMENT AND GENERAL EXPENSES 166. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 272.