2019-05-10T12:37:11-05:00 2018-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2017-07-01 941660059 LYCEE FRANCAIS DE SAN FRANCISCO LYCE 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 ANNE COURDRETTE TREASURER 4156615232 2019-05-09 1 KATY BROWN P00650274 9257902600 2019-05-09 38.111.205.16 2019-05-09 16:50:05 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 1BF88008A19D766D41DA0E3F00E89E8C5C027F9E 2017 2019-02-21 02:37:17Z ERICK MOREAU 1201 ORTEGA STREET SAN FRANCISCO CA 94122 32866950 0 X WWW.LELYCEE.ORG X 1967 CA AEFE CONVENTIONED & CAIS ACCREDITED K-12 FRENCH/AMERICAN SCHOOL 15 15 270 400 0 0 444246 590109 24190867 26039997 43318 60147 557423 652925 25235854 27343178 2767232 2856405 0 0 13565090 15220286 0 0 398509 8916360 9418968 25248682 27495659 -12828 -152481 35388061 35203152 25806291 25176200 9581770 10026952 X LE LYCEE FRANCAIS DE SAN FRANCISCO WAS FOUNDED IN 1967 UPON PRINCIPLES OF INTERNATIONALISM AND INCLUSIVITY. OUR UNIQUE PROGRAM, ACCREDITED BY THE FRENCH MINISTRY OF EDUCATION, HELPS ALL OF OUR PRESCHOOL THROUGH 12TH GRADE STUDENTS BUILD CONFIDENCE AND (CONTINUED ON SCHEDULE O) ADAPTABILITY IN THEIR EVER-CHANGING ENVIRONMENT. BY EMPHASIZING INTELLECTUAL CURIOSITY, CRITICAL THINKING AND INTEGRITY, THE LYCEE FRANCAIS DE SAN FRANCISCO PREPARES STUDENTS TO REALIZE THEIR POTENTIAL AND POSITIVELY IMPACT THEIR WORLD. 0 0 21983660 2856405 26039997 THE LYCEE PROVIDED A FRENCH EDUCATION TO 998 STUDENTS IN GRADES PRE-SCHOOL THROUGH TWELFTH GRADE ON TWO CAMPUSES IN SAN FRANCISCO AND ONE IN MARIN COUNTY. 21983660 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 81 0 1 270 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X ELODIE RAMBERT COO 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 ERICK MOREAU PRESIDENT 5.00 X X 0 0 0 ANNE COUDRETTE VICE PRESIDENT 5.00 X X 0 0 0 ILENE LEDERMAN VICE PRESIDENT 5.00 X X 0 0 0 ROB WEIR TREASURER 5.00 X X 0 0 0 JAMES RATNER SECRETARY 5.00 X X 0 0 0 KIMBERLY BALKOSKI TRUSTEE 1.00 X 0 0 0 EMMETT BERG TRUSTEE 1.00 X 0 0 0 BETRAND CARIOU TRUSTEE 1.00 X 0 0 0 NATASHA FAIN TRUSTEE 1.00 X 0 0 0 PIERRE FITE-GEORGEL TRUSTEE 1.00 X 0 0 0 BRANDON HOYLES TRUSTEE 1.00 X 0 0 0 MELANIE MENARD TRUSTEE 1.00 X 0 0 0 JAIME ROSSI TRUSTEE 1.00 X 0 0 0 SOPHIE SUBERVILLE TRUSTEE 1.00 X 0 0 0 JEFFREY TSANG TRUSTEE 1.00 X 0 0 0 EMMANUEL TEXIER HEAD OF SCHOOL 40.00 X 0 0 0 ELODIE RAMBERT COO 40.00 X 219980 0 612 EMMANUEL POULAIN CFO 40.00 X 170229 0 17050 NATHALIE BITTON DIRECTOR OF COUNSELING 40.00 X 127769 0 18150 ANTON RITZU TEACHER 30.00 X 122782 0 20443 NATHALIE HAUTAVOINE DIRECTOR OF DEVELOPMENT 40.00 X 119581 0 19550 AGNES HOGAN DIRECTOR OF ADMISSIONS 40.00 X 119337 0 1733 GUILLAUME LORGET TEACHER 17.00 X 100340 0 13078 980018 0 90616 7 0 1 1 AEFE 1 ALLEE BACO BP 21509 NANTES NANTES FR AEFE CONVENTION 1517232 FIRST STUDENT INC FIRST GROUP AMERICA 22157 NETWORK P CHICAGO IL 60673 STUDENT TRASNPORTATION 494188 J & S JANITORIAL FULL SERVICE 38 DOWNEY STREET SAN FRANCISCO CA 94117 JANITORIAL SERVICES 282471 KNOWING TECHNOLOGIES 609 PRICE AVE SUITE 101 REDWOOD CITY CA 94063 IT SERVICES 103719 4 32060 169048 389001 590109 TUITION AND FEES 611110 24482120 24482120 STUDENT ACTIVITIES 611110 1334688 1334688 BUS INCOME 611110 223189 223189 26039997 51033 51033 37326 0 37326 37326 37326 5323823 5314709 9114 9114 9114 517540 32060 209063 308477 308477 MISCELLANEOUS 611600 301750 301750 FINANCE CHARGES 611600 9290 9290 FOREX GAINS/LOSSES 900099 -3918 -3918 307122 27343178 26039997 0 713072 2856405 2856405 475381 11534 440778 23069 12076373 9843080 1987981 245312 582521 470575 96311 15635 1195004 954858 217660 22486 891007 694195 176508 20304 68360 68360 137759 137759 17805 17805 251343 251343 65332 65332 69776 69776 442143 442143 1786637 1663306 114454 8877 21421 21421 826985 732381 81874 12730 1072356 975629 87211 9516 116661 116661 STUDENT EXPENSES 2578855 2578855 AEFE FEES 1327993 1202842 113531 11620 635542 606582 28960 27495659 21983660 5113490 398509 1524488 2445428 6099008 5621363 102206 77127 37946 101548 466712 316818 34185442 10727544 23834129 23457898 3196741 3056139 126831 126831 35388061 35203152 2850287 3197452 7101904 7353869 10782740 10294640 3811322 3633849 1260038 696390 25806291 25176200 X 8109112 8601556 1028843 981581 443815 443815 9581770 10026952 35388061 35203152 X -152481 34015 563648 X X 0 1 X 1 0 X 780021 18401 3739 794683 767456 16216 3651 780021 785516 -14303 3757 767456 790038 6465 10987 785516 684225 114091 8278 790038 0.55850 0.44150 0 0 2745075 2745075 28333167 8339140 19994027 1812478 1417696 394782 1294722 970708 324014 23457898 INTEREST RATE SWAP LIABILITY 696390 696390 X 25882357 34015 1361569 -2856405 -1460821 27343178 0 27343178 26000823 1361569 1361569 24639254 2856405 2856405 27495659 PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID -2,856,405. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 2,856,405. PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF EDUCATIONAL PURPOSES AND INCLUDES ONLY DONOR-RESTRICTED GIFTS. EACH YEAR, ALL ACCUMULATED INTEREST AND DIVIDENDS EARNED IN THE PRECEDING YEAR ARE TRANSFERRED TO TEMPORARILY RESTRICTED NET ASSETS AND USED IN SUPPORT OF THE FUNDS' GOALS. WHEN DONOR RESTRICTIONS ARE FULFILLED, THE FUNDS ARE TRANSFERRED TO UNRESTRICTED NET ASSETS. 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY WAS PUBLISHED ON THE ADMISSION PAGE OF THE ORGANIZATION'S WEBSITE. SCHEDULE E, PART I, LINE 4 THE SCHOOL MAINTAINS RECORDS OF STUDENT ETHNICITY, BUT FOR STAFF, THE SCHOOL ONLY MAINTAINS RECORDS OF NATIONALITY. ANNUAL AUCTION 247042 32060 214982 121294 SPECIAL EVENT 302558 302558 87769 549600 32060 517540 121294 87769 209063 308477 1 SCHOLARSHIPS 121 2856405 FMV DIRECT CREDIT TO TUITION INVOICE PART I, LINE 2: THE ORGANIZATION MAINTAINS A FINANCIAL AID OFFICE TO MONITOR THE SCHOLARSHIPS PROVIDED. THE OFFICE REVIEWS APPLICATIONS AND GRANTS SCHOLARSHIPS. ALL GRANTS ARE USED TO REDUCE THE TUITION AND FEES INVOICE. X 0 0 0 0 0 0 0 0 0 EMMANUEL TEXIER HEAD OF SCHOOL 0 0 0 0 0 0 0 0 0 0 0 0 ELODIE RAMBERT COO 199980 0 20000 0 0 0 0 0 612 0 220592 0 0 0 EMMANUEL POULAIN CFO 169379 0 850 0 0 0 8500 0 8550 0 187279 0 0 0 PART I, LINE 3 THE BOARD APPROVES COMPENSATION FOR KEY EMPLOYEES. THE HEAD OF SCHOOL, EMMANUEL TEXIER, IS PAID BY THE FRENCH MINISTRY OF EDUCATION FOR HIS SERVICES TO THE SCHOOL. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 521598225 2006-08-22 12000000 ACQUISITION, CONSTRUCTION AND IMPROVEMENT OF FACILITIES 0 0 0 B CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 521598225 2008-04-08 2000000 ACQUISITION, CONSTRUCTION AND IMPROVEMENT OF FACILITIES 0 0 0 A 3038571 12000000 240000 11760000 2006 0 0 1 1 B 506429 2000000 40000 1960000 2008 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 0 B 0 FORM 990, PART VI, SECTION A, LINE 6 THE SCHOOL PARENTS ARE TREATED AS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE PARENTS, WHO ARE MEMBERS OF THE SCHOOL, ELECT AT LEAST 60% OF THE MEMBERS OF THE BOARD OF TRUSTEES. ELECTIONS FOR VACANT POSITIONS ARE TYPICALLY IN DECEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE SCHOOL PARENTS ARE TREATED AS MEMBERS AND HAVE AUTHORITY TO ELECT THE BOARD OF TRUSTEES AND TO APPROVE OR DENY CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD. THE BOARD APPROVED A MOTION TO AUTHORIZE THE TREASURER TO SIGN AND FILE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO INTERESTED PERSONS, WHICH INCLUDE ANY TRUSTEE, DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY MEMBER OF THE ADMINISTRATION OF THE ORGANIZATION WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. INTERESTED PERSONS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES, DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A CONFLICT IS DETERMINED TO EXIST, THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE MAY, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN REPORTING OF INTEREST RATE SWAPS 563,648. FORM 990, PART XII, LINE 2C: THE PROCESS OF THE FINANCE COMMITTEE HAS NOT CHANGED FROM THE PRIOR YEAR.