2019-05-15T07:07:08-05:00 2018-06-30 371611326 ARONSON LLC 805 KING FARM BLVD 3RD FLOOR ROCKVILLE MD 20850 990 2017-07-01 520847186 ROCHAMBEAU THE FRENCH INTERNATIONAL SCHOOL OF WASHINGTON DC ROCH 3015308260 9600 FOREST RD BETHESDA MD 208141714 HELENE LEGAL-FABRE CHIEF OPERATING OFFICER 3015308260 2019-05-13 1 ROBERT EBY CPA P01682202 3012316200 65.242.31.146 2019-05-13 10:17:13 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0A7FB4419E686526A196E2DE9939D0174F2444ED 2017 2019-02-21 02:37:17Z FRENCH INTERNATIONAL SCHOOL FRANCOIS LEGROS 9600 FOREST RD BETHESDA MD 208141714 28936418 0 X WWW.ROCHAMBEAU.ORG X 1966 DC PRIVATE SCHOOL PROVIDING ACCREDITED EDUCATION TO CHILDREN, KINDERGARTEN THROUGH HIGH SCHOOL 12 12 321 175 0 11093 181643 438379 22988378 24324558 115171 -9345 363548 202498 23648740 24956090 652768 844606 0 0 14984438 15645838 0 0 42500 7688523 7501216 23325729 23991660 323011 964430 40986408 42479358 19968581 20636329 21017827 21843029 X THE MISSION OF ROCHAMBEAU, THE FRENCH INTERNATIONAL SCHOOL, IS TO CREATE A MULTICULTURAL LEARNING ENVIRONMENT BUILT ON A RIGOROUS FRENCH CURRICULUM ACCREDITED BY THE FRENCH MINISTRY OF EDUCATION. THE SCHOOL IS PART OF THE WORLDWIDE AEFE NETWORK OF SCHOOLS AND PROVIDES A SAFE ENVIRONMENT THAT WELCOMES STUDENTS OF ALL BACKGROUNDS AND NATIONALITIES, GUIDING THEM TO BECOME CONFIDENT, CARING, AND OPEN-MINDED CRITICAL THINKERS WHO WILL GAIN ACCESS TO THE BEST UNIVERSITIES AND THRIVE IN A DIVERSE COMPETITIVE WORLD. 0 0 17928736 844606 24324558 ROCHAMBEAU IS ACCREDITED BY THE FRENCH MINISTRY OF EDUCATION AND RECOGNIZED BY THE DEPARTMENT OF EDUCATION OF THE STATE OF MARYLAND. AT ALL LEVELS, THE PROGRAM IS CONDUCTED IN FRENCH AND IN ENGLISH AND FOLLOWS THE CURRICULUM PROMULGATED BY THE FRENCH EDUCATION SYSTEM. AT ROCHAMBEAU, BILINGUAL EDUCATION BEGINS AS EARLY AS 2 YEARS OLD AND IS AN INTEGRAL PART OF THE CURRICULUM AT ALL GRADE LEVELS. -THE SCHOOL OPERATED A NURSERY SCHOOL SERVING CHILDREN AGES 2 TO 5 (KINDERGARTEN LEVEL). THE SCHOOL IS FULLY LICENSED IN THE STATE OF MARYLAND TO SERVE THIS AGE GROUP. DURING THE FISCAL YEAR, APPROXIMATELY 156 STUDENTS ATTENDED. -THE SCHOOL OPERATED AN ELEMENTARY SCHOOL THAT OFFERS ELEMENTARY EDUCATION TO CHILDREN WHO ARE IN 1ST GRADE THROUGH 5TH GRADE. APPROXIMATELY 425 STUDENTS WERE SERVED.-THE SCHOOL OPERATED A SECONDARY SCHOOL PROGRAM SERVING 545 STUDENTS IN GRADES 6 THROUGH 12. THE HIGH SCHOOL STUDENTS ARE PREPARED FOR THE FRENCH BACCALAUREAT. THE CURRICULUM ALSO INCLUDES THE COMPLEMENTARY COURSES NECESSARY TO OBTAIN THE HIGH SCHOOL DIPLOMA. WITH BOTH A FRENCH BACCALAUREAT AND A US HIGH SCHOOL DIPLOMA, ROCHAMBEAU STUDENTS ARE PREPARED TO ATTEND COLLEGES AND UNIVERSITIES THROUGHOUT NORTH AMERICA, EUROPE OR ANYWHERE IN THE WORLD. 17928736 1 0 0 0 0 0 0 0 0 1 1 1 0 1 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 1 1 0 0 0 1 60 0 321 1 1 1 1 FR 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 DC MD X HELENE LEGAL-FABRE CHIEF OPERATING OFFICER 3015308260 9600 FOREST RD BETHESDA MD 208141714 FRANCOIS LEGROS PRESIDENT 10.00 X X 0 0 0 VERONIQUE SCANDIFFIO VICE PRESIDENT 10.00 X X 0 0 0 MICHAEL KIDD TREASURER 10.00 X X 0 0 0 JENNIFER MICHAEL SECRETARY 10.00 X X 0 0 0 CAROLINE BARBEAU TRUSTEE 1.00 X 0 0 0 SAM HEITNER TRUSTEE 1.00 X 0 0 0 SHARIFF HASSAN TRUSTEE 1.00 X 0 0 0 CAMILLE BOURRE TRUSTEE 1.00 X 0 0 0 PATRICK PARODI TRUSTEE 1.00 X 0 0 0 CAROLE PIOT TRUSTEE 1.00 X 0 0 0 EMMANUEL RIHAC TRUSTEE 1.00 X 0 0 0 SAHAR TABBARA PAREJA TRUSTEE 1.00 X 0 0 0 CATHERINE LEVY SILVERIA HEAD OF SCHOOL 40.00 X 0 0 22144 HELENE LEGAL FABRE CHIEF OPERATING OFFICER 40.00 X 183559 0 13870 PHILIPPE VANHILLE ACADEMIC DIRECTOR 40.00 X 145116 0 10681 FREDERIQUE LE BER DIRECTOR SECONDARY SCHOOL 40.00 X 110430 0 7763 HUY NHAT A TRAN DIRECTOR OF IT 40.00 X 128412 0 18452 TERESA CONLIN TEACHER 40.00 X 110430 0 7082 CHRISTINA BUSSO DIRECTOR OF DEVELOPMENT 40.00 X 138265 0 6890 HERVE LAURENT BRUNAUD TEACHER 40.00 X 106887 0 0 923099 0 86882 9 0 1 1 CJ MAINTENANCE INC 9254 BENDIX ROAD COLUMBIA MD 21045 CLEANING SERVICES 272460 MILLER MILLER & CANBY 200 B MONROE STREET ROCKVILLE MD 20850 LEGAL SERVICES 234459 COX GRAAE SPACK ARCHITECTS 2909 M STREET NW WASHINGTON DC 20007 ARCHITECT SERVICES 221886 BOLAND SERVICES 30 WEST WATKINS MILL RD GAITHERSBURG MD 20878 BLDG REPAIR & MAINT 144660 BAS INCORPORATED 14720 SOUTHLAWN LANE ROCKVILLE MD 20850 BUS REPAIR SVCS 144251 10 138970 299409 438379 TUITION 611000 22235693 22235693 STUDENT ACTIVITIES 611000 1698291 1698291 EXAM CENTER 611000 390574 390574 24324558 259158 259158 1715477 1892500 1794802 2081678 -79325 -189178 -268503 -268503 21775 138970 103848 -82073 -82073 OTHER REVENUE 900099 284571 284571 284571 24956090 24609129 0 -91418 844606 844606 351195 277283 73708 204 12597443 10298773 2291300 7370 391401 284422 105872 1107 1348720 1229895 117595 1230 957079 750182 205850 1047 131662 31372 100154 136 127781 30447 97202 132 13134 13134 1106161 77758 1028081 322 70486 30 63349 7107 90293 18158 70969 1166 67857 11316 56431 110 1370299 998614 370384 1301 150337 118635 29358 2344 494146 494146 1545385 1333284 203749 8352 220948 67250 153277 421 SCHOOL PROGRAM EXPENSES 958103 940485 10359 7259 TEACHING MATERIAL & SUP 356748 356748 OTHER OPERATIONAL EXPEN 256100 91560 161648 2892 BUS FLEET SERVICE 242724 242724 299052 167918 131134 23991660 17928736 6020424 42500 461 4565004 7000427 194364 10719 35114 7885 5447 22762 23429 60810 785655 39886852 19166771 24850114 20720081 556636 663149 10770810 10810384 141207 2241308 40986408 42479358 1722649 2132489 6932328 7775977 10900000 10500000 413604 227863 19968581 20636329 X 20899758 21696360 102548 131148 15521 15521 21017827 21843029 40986408 42479358 X 964430 -9045 -130183 X 0 1 X 1 0 X 16573062 575851 15997211 16322125 254363 30 3456 16573062 16280834 41148 143 16322125 16237807 70010 30 27013 16280834 14387328 1924769 27 27 74290 16237807 0.99910 0.00090 0.00000 0 0 1731943 1731943 30485405 13467155 17018250 7669504 5699616 1969888 20720081 CORPORATE BONDS 10217600 F US TREASURY NOTES 592784 F 10810384 BOND FINANCING COSTS 99404 DEPOSITS 530144 PROPERTY HELD FOR SALE 1611760 2241308 CAPITAL LEASE OBLIGATION 63120 INTEREST RATE SWAP OBLIGATIONS 88244 DEFERRED RENT 76499 227863 X 24062970 -9045 -870941 -879986 24942956 13134 13134 24956090 23237768 -740758 -740758 23978526 13134 13134 23991660 PART V, LINE 4: $15,981,690 BOARD DESIGNATED NET ASSETS: THE SCHOOL HAS ESTABLISHED CERTAIN PROGRAMS FOR THE PURPOSE OF PURSUING SPECIFIC GOALS. PURSUANT TO THE DIRECTION OF THE BOARD OF TRUSTEES, FUNDS HAVE BEEN DESIGNATED TO SUPPORT THESE PROGRAMS AND ARE CURRENTLY NOT AVAILABLE TO SUPPORT THE GENERAL OPERATIONS OF THE SCHOOL. $15,521 PERMANENT ENDOWMENT: INTEREST AND DIVIDENDS EARNED ON THE ENDOWMENT FUNDS ARE USED TOWARDS SCHOLARSHIPS FOR NEEDY STUDENTS. PART X, LINE 2: FINANCIAL STATEMENT FOOTNOTE REGARDING FIN 48 (ASC 740) THE SCHOOL EVALUATES UNCERTAINTY IN INCOME TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT RECOGNITION STANDARD. IF THAT THRESHOLD IS MET, THE TAX POSITION IS THEN MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF JUNE 30, 2018, THERE ARE NO ACCRUALS FOR UNCERTAIN TAX POSITIONS. IF APPLICABLE, THE SCHOOL RECORDS INTEREST AND PENALTIES AS A COMPONENT OF INCOME TAX EXPENSE. TAX YEARS FROM 2015 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -844,606. GAIN ON CURRENCY FLUCTUATIONS 11,338. GAIN ON SWAP RATE FLUCTUATION 231,059. IMPAIRMENT LOSSES -372,580. SPECIAL EVENT EXPENSES NETTED WITH REVENUE IN AUDIT 103,848. PART XII, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -844,606. SPECIAL EVENT EXPENSES NETTED WITH REVENUE IN AUDIT 103,848. 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'S NON-DISCRIMINATION POLICY IS PUBLISHED IN THE WASHINGTON POST, VIA AIMS. IT IS ALSO PUBLISHED ON THE SCHOOL'S WEBSITE AND IT'S BROCHURES. GALA 143863 122088 21775 103848 WINTER FAIR 16882 16882 160745 138970 21775 103848 103848 -82073 1 STUDENT FINANCIAL AID 117 844606 PART I, LINE 2: SCHOLARSHIP GRANTS ARE MADE TO STUDENTS ENROLLED AT THE SCHOOL LOCATED IN BETHESDA, MARYLAND, THEREFORE NONE OF THE FUNDS ARE USED OUTSIDE OF THE UNITED STATES. X 0 0 0 0 0 0 0 0 0 0 0 HELENE LEGAL FABRE CHIEF OPERATING OFFICER 174559 0 9000 0 0 0 9569 0 4301 0 197429 0 0 0 PHILIPPE VANHILLE ACADEMIC DIRECTOR 138116 0 7000 0 0 0 6843 0 3838 0 155797 0 0 0 FORM 990 PART VII LINE 5 CATHERINE LEVY, HEAD OF SCHOOL IS COMPENSATED BY THE FRENCH GOVERNMENT FOR SERVICES PROVIDED TO THE SCHOOL. FOR 2017 SHE WAS COMPENSATED 122,400 EUROS. IN ADDITION THE SCHOOL PROVIDES HER A HOUSING ALLOWANCE VALUED AT $15,544 FOR 2017. A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2012-03-22 12620000 REFINANCE SERIES 2004 BOND 0 0 0 A 2120000 12620000 20000 12600000 2012 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 1 WELLS FARGO 7.000000000000 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT, AND REVIEWED BY THE CHIEF OPERATING OFFICER AND SENIOR CONTROLLER BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE ANNUALLY FILLS IN A COMPLIANCE STATEMENT IN THE FORM PRESCRIBED BY OUR POLICY. ON AN ANNUAL BASIS, THE BOARD'S PRESIDENT, OR APPOINTEE, WILL ASCERTAIN THAT EACH TRUSTEE HAS SIGNED AND SUBMITTED AN ANNUAL COMPLIANCE STATEMENT AND WILL REPORT TO THE EXECUTIVE COMMITTEE WHETHER ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST HAVE BEEN DISCLOSED THEREIN. THE SCHOOL WILL MAINTAIN THE COMPLIANCE STATEMENTS IN STRICT CONFIDENCE AND THEY WILL NOT BE SUBJECT TO GENERAL DISCLOSURE EXCEPT AS REQUIRED BY APPLICABLE LAW. FORM 990, PART VI, SECTION C, LINE 19 OTHER THAN THE REQUIREMENTS OF PUBLIC DISCLOSURE UNDER IRC 301 6104(D)(1) CONCERNING THE FORM 990 AND RELATED FILINGS, THE ORGANIZATION DOES NOT MAKE ANY OTHER DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: GAIN ON CURRENCY FLUCTUATION 11,338. GAIN ON INTEREST RATE SWAP 231,059. IMPAIRMENT LOSS -372,580. LYCEE ROCHAMBEAU INC 9600 FOREST RD BETHESDA MD 208141714 522073523 EDUCATION MD 501(C)(3) LINE 12A, I FRENCH INTERNATIONAL SCHOOL 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0