2021-04-20T12:43:21-05:00 2019-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2018-07-01 941558658 FRENCH AMERICAN INTERNATIONAL SCHOOL FREN 4155582039 150 OAK STREET SAN FRANCISCO CA 94102 AARON LEVINE CFO 4155582000 2020-06-23 1 KATY BROWN P00650274 9257902600 2020-06-23 2018 2022-09-23 18:48:47Z X MELINDA BIHN 150 OAK STREET SAN FRANCISCO CA 94102 47663975 0 X WWW.FRENCHAMERICANSF.ORG X 1962 CA PROVIDES CO-EDUCATIONAL, BILINGUAL EDUCATIONAL PROGRAMS FOR 1,000 STUDENTS IN GRADES PK-12. 21 21 329 200 0 0 2087189 6607448 38185314 39270192 223104 700966 299994 904131 40795601 47482737 5360979 5632992 0 0 18905601 19640322 75000 0 854021 10978146 10991759 35319726 36265073 5475875 11217664 79229598 89525166 27015082 26050895 52214516 63474271 X GUIDED BY THE PRINCIPLES OF ACADEMIC RIGOR AND DIVERSITY, THE FRENCH AMERICAN INTERNATIONAL SCHOOL OFFERS PROGRAMS OF STUDY IN FRENCH AND ENGLISH TO PREPARE ITS GRADUATES FOR A WORLD IN WHICH THE ABILITY TO THINK CRITICALLY AND TO COMMUNICATE ACROSS CULTURES IS OF PARAMOUNT IMPORTANCE. 0 0 31199876 5632992 39270192 THE FRENCH AMERICAN INTERNATIONAL SCHOOL PROVIDES CO-EDUCATIONAL, BILINGUAL EDUCATIONAL PROGRAMS FOR OVER 1,000 STUDENTS IN GRADES PK3 THROUGH 12. ACCREDITED BY CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS (CAIS), WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC), FRENCH MINISTRY OF EDUCATION, COUNCIL OF INTERNATIONAL SCHOOLS (CIS), INTERNATIONAL BACCALAUREATE ORGANIZATION (IBO). OFFERS CALIFORNIA HIGH SCHOOL DIPLOMA, INTERNATIONAL BACCALAUREATE AND FRENCH BACCALAUREATE TO GRADUATES. 31199876 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 41 0 1 329 1 0 0 FR 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X AARON LEVINE CFO 4155582030 150 OAK STREET SAN FRANCISCO CA 94102 EMMANUEL LEBRUN-DAMIENS HONORARY CHAIR 2.00 X X 0 0 0 JOSH NOSSITER CHAIR 2.00 X X 0 0 0 ANDREA KENNEDY VICE CHAIR 2.00 X X 0 0 0 PAUL LOEFFLER VICE CHAIR 2.00 1.00 X X 0 0 0 CHRIS BONOMO SECRETARY 2.00 X X 0 0 0 STEPHANE DE BORD TREASURER 2.00 X X 0 0 0 JEAN PAUL BALAJADIA BOARD MEMBER 2.00 1.00 X 0 0 0 JOHN CATE BOARD MEMBER 2.00 1.00 X 0 0 0 ORPHEUS CRUTCHFIELD BOARD MEMBER 2.00 X 0 0 0 STEPHAN FORGET BOARD MEMBER 2.00 1.00 X 0 0 0 JON FULK BOARD MEMBER 2.00 X 0 0 0 KATE GREEN BOARD MEMBER 2.00 X 0 0 0 PHILIPPE GRENIER BOARD MEMBER 2.00 X 0 0 0 ROB MEE BOARD MEMBER 2.00 X 0 0 0 LAURIE POSTON BOARD MEMBER 2.00 X 0 0 0 CAREY WINTROUB BOARD MEMBER 2.00 1.00 X 0 0 0 DEBBIE ZACHAREAS BOARD MEMBER 2.00 X 0 0 0 AMY BAGHDADI BOARD MEMBER 2.00 X 0 0 0 ALAN BASBAUM BOARD MEMBER 2.00 1.00 X 0 0 0 COREEN HESTER BOARD MEMBER 2.00 X 0 0 0 ERIN REILING BOARD MEMBER 2.00 X 0 0 0 MELINDA BIHN HEAD OF SCHOOL 40.00 X 509601 0 48543 AARON LEVINE CFO 40.00 X 278922 0 27393 ANDREW BROWN DEAN OF ADMISSIONS 40.00 X 149272 0 20895 JOEL COHEN HIGH SCHOOL PRINCIPAL 40.00 X 160545 0 20460 MARIE-PIERRE CARLOTTI LOWER SCHOOL PRINCIPAL 40.00 X 132063 0 21880 FABRICE URRIZALQUI MIDDLE SCHOOL PRINCIPAL 40.00 X 125751 0 17903 STEPHEN DINI DIR. OF ADVANCEMENT 40.00 X 147699 0 11959 1503853 0 169033 18 0 1 0 NATIONAL CENTER FOR INTERNATIONAL SCHOOL 150 OAK STREET SAN FRANCISCO CA 94102 FACILITIES MANAGEMENT 4761436 CALPARRIO TRAVEL 323 GEARY STREET STE 201 SAN FRANCISCO CA 94302 TRAVEL 390306 ENVOYS 1031 3RD STREET DENVER CO 80205 TRAVEL 243550 MICHAEL'S TRANSPORTATION 140 YOLANO DRIVE VALLEJO CA 94589 TRANSPORTATION 203236 ORRICK HERRINGTON & SUTCLIFFE LLP 405 HOWARD STREET SAN FRANCISCO CA 94105 LEGAL SERVICES 198670 10 373176 264000 5970272 252846 6607448 TUITION & FEES 611600 37068912 37068912 AUXILIARY PROGRAM FEES 611710 2201280 2201280 39270192 700966 700966 1010050 0 1010050 1010050 1010050 75600 373176 181238 -105638 -105638 MISCELLANEOUS INCOME 900099 -281 -281 -281 47482737 39270192 0 1605097 5632992 5632992 864458 111628 585386 167444 15023961 12959944 1691349 372668 802644 667800 134844 2302871 2000638 250773 51460 646388 470317 148601 27470 168681 168681 57253 57253 239416 132579 106837 247952 8667 239285 271703 130429 44790 96484 31500 31500 3592785 3493227 75058 24500 209326 198882 10444 30713 30713 267456 180729 86727 1333925 1304836 21931 7158 140812 140812 FIELD TRIPS & RETREATS 1837126 1837126 INSTRUCTIONAL EXPENSES 1305493 1181855 123638 EQUIP RENTAL & MAINT. 1042043 843000 199043 DUES AND SUBSCRIPTIONS 25755 25755 189820 11239 178581 36265073 31199876 4211176 854021 2627362 4379027 14230449 6339114 10904 1327138 197015 172924 391000 333000 12740 43348 281190 127597 49973929 13543043 38065131 36430886 23413807 40372132 79229598 89525166 2812492 2710045 19059372 18349121 5081265 4939933 61953 51796 27015082 26050895 X 52212437 61512082 2079 1962189 52214516 63474271 79229598 89525166 X 11217664 41979 112 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7314134 255 328903 264000 7379292 7129163 7260 427711 250000 7314134 6097580 618918 659655 247000 7129153 6462969 823 -129112 237000 6097680 6689333 29336 -35700 220000 6462969 1.00000 0 1 1 18171129 18171129 9110272 3684511 5425761 16590585 4895658 11694927 2052073 1848205 203868 4049870 3114669 935201 36430886 SECURITY DEPOSITS 38200 LIBRARY LOST BOOKS FUND 13596 51796 X 41956882 41979 65158 107137 41849745 5632992 5632992 47482737 30632081 0 30632081 5632992 5632992 36265073 PART V, LINE 4: A SEPARATE 501(C)3 NON-PROFIT ENTITY CALLED "THE ENDOWMENT FUND OF THE FRENCH AMERICAN INTERNATIONAL SCHOOL" WAS SETUP FOR THE SOLE PURPOSE OF SUPPORTING THE SCHOOL AND ALLOWING IT TO CONTINUE TO PROSPER FOR YEARS TO COME. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2019, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH AN ALLOWANCE WOULD BE NECESSARY. THE SCHOOL FILES INFORMATIONAL FEDERAL AND STATE TAX RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ENDOWMENT FUND TOTAL NET REVENUE - REPORTED ON ENDOWMENT 990 65,158. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,632,992. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,632,992. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY IN PUBLICATIONS JOINTLY WITH CALIFORNIA ISBOA, A LOCAL GROUP OF INDEPENDENT SCHOOLS IN THE SAN FRANCISCO BAY AREA. THE POLICY IS PUBLISHED ANNUALLY IN THE SAN FRANCISCO CHRONICLE. ANNUAL AUCTION 448776 373176 75600 138285 10300 32654 448776 373176 75600 138285 10300 32654 181239 -105639 1 TUITION ASSISTANCE 377 5622659 FMV AID IS APPLIED DIRECTLY TO STUDENT ACCOUNT ELECTRONIC DEVICE GRANT 12 10333 PART I, LINE 2: FINANCIAL AID FILES ARE REVIEWED ANNUALLY BY THE FINANCIAL AID COMMITTEE AND MAINTAINED SECURELY ON THE SCHOOL PREMISES. X X X 0 1 0 0 0 0 0 0 0 MELINDA BIHN HEAD OF SCHOOL 447200 0 0 0 62401 0 15251 0 33292 0 558144 0 0 0 AARON LEVINE CFO 243422 0 35500 0 0 0 15897 0 11496 0 306315 0 0 0 ANDREW BROWN DEAN OF ADMISSIONS 148772 0 500 0 0 0 11768 0 9127 0 170167 0 0 0 JOEL COHEN HIGH SCHOOL PRINCIPAL 160045 0 500 0 0 0 11325 0 9135 0 181005 0 0 0 MARIE-PIERRE CARLOTTI LOWER SCHOOL PRINCIPAL 131563 0 500 0 0 0 10384 0 11496 0 153943 0 0 0 STEPHEN DINI DIR. OF ADVANCEMENT 137199 0 10500 0 0 0 0 0 11959 0 159658 0 0 0 PART I, LINE 4B AARON LEVINE, THE CHIEF FINANCIAL OFFICER, AND MELINDA BIHN, THE HEAD OF SCHOOL, PARTICIPATED IN A SECTION 457(B) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND WERE COMPENSATED $17,739 AND $10,594, RESPECTIVELY. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2013-05-24 6500000 FACILITIES CONSTRUCTION 0 0 0 A 1430978 6500000 6500000 2014 0 0 1 1 A 1 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 A 0 MELINDA BIHN HEAD OF SCHOOL HOUSING X 446000 333000 0 1 1 333000 X 7 252846 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. AMENDED RETURN STATEMENT THIS RETURN IS AMENDED TO REPORT TAX-EXEMPT FINANCING ON SCHEDULE K. SPECIFIC CHANGES ARE AS FOLLOWS: PART IV, LINE 24A: CHANGED TO YES. PART X: AMOUNTS PREVIOUSLY SHOWN ON LINE 23 WERE MOVED TO LINE 20. SCHEDULE K: ADDED. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND HEAD OF SCHOOL REVIEW THE FORM 990. THE RETURN IS SENT TO AND REVIEWED BY THE ENTIRE BOARD OF TRUSTEES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND ALL EMPLOYEES. ITEMS COVERED INCLUDE FINANCIAL INTERESTS, INSIDE INFORMATION, GIFTS AND FAVORS, AND DIRECT REPORTING RELATIONSHIPS WITH FAMILY MEMBERS. THERE IS AN ANNUAL BOARD REPORTING PROCESS. EACH BOARD MEMBER SIGNS THE STATEMENT. ANY CONFLICTS FOR THE BOARD SHOULD BE REPORTED TO THE BOARD CHAIR AND ANY CONFLICTS FOR EMPLOYEES SHOULD BE REPORTED TO EITHER THE HR MANAGER OR HEAD OF SCHOOL. ACTION FOR CONFLICTS VARIES FROM SIMPLE DISCLOSURE TO DIRECTED ACTION. WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS, IT SHALL BE THE RESPONSIBILITY OF THE PERSON INVOLVED OR ANY OTHER PERSON WITH KNOWLEDGE TO NOTIFY THE BOARD OF TRUSTEES OF THE CIRCUMSTANCES RESULTING IN THE POTENTIAL CONFLICT SO THAT THE BOARD OF TRUSTEES CAN PROVIDE SUCH GUIDANCE AND TAKE SUCH ACTION AS IT SHALL DEEM APPROPRIATE. NO TRUSTEE WHO DIRECTLY OR INDIRECTLY IS INVOLVED IN A POTENTIAL CONFLICT IS CONSIDERED, NOR SHALL THE TRUSTEE VOTE ON ANY ACTION OF THE BOARD REGARDING THAT POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 A SUBCOMMITTEE OF THE BOARD - THE COMPENSATION COMMITTEE (INDEPENDENT PERSONS) - REVIEWS AND NEGOTIATES HEAD OF SCHOOL COMPENSATION BASED ON COMPARATIVE DATA GATHERED AND DOCUMENTS SUCH AN AGREEMENT IN A WRTTEN CONTRACT AFTER DELIBERATION. FOR THE HEAD OF SCHOOL, AN INDEPENDENT COMPENSATION COMMITTEE OF THE BOARD DETERMINES THE SALARY. THE HEAD OF SCHOOL REVIEWS AND NEGOTIATES CHIEF FINANCIAL OFFICER COMPENSATION BASED ON COMPARATIVE DATA AND DOCUMENTS SUCH AN AGREEMENT IN A CONTRACT AFTER DELIBERATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND POSTED ONLINE VIA GUIDESTAR. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT 112. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 98 FRANKLIN STREET LLC 150 OAK STREET SAN FRANCISCO CA 94102 460908225 REAL ESTATE HOLDING CA 975050 10904697 FRENCH AMERICAN INTERNATIONAL SCHOOL FRENCH AMERICAN 1155 PAGE LLC 150 OAK STREET SAN FRANCISCO CA 94102 461779470 REAL ESTATE HOLDING CA 0 6014962 FRENCH AMERICAN INTERNATIONAL SCHOOL THE ENDOWMENT FUND OF THE FRENCH AMERICAN INTERNATIONAL SCHOOL 150 OAK STREET SAN FRANCISCO CA 94102 943394973 ENDOWMENT MANAGEMENT CA 501(C)(3) LINE 12A, I FRENCH AMERICAN INTERNATIONAL SCHOOL 1 NATIONAL CENTER FOR INTERNATIONAL SCHOOLS 150 OAK STREET SAN FRANCISCO CA 94102 943160528 PRE-K THROUGH 12 EDUCATION CA 501(C)(3) LINE 12B, II 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 THE ENDOWMENT FUND OF FAIS C 264000 FMV