2018-11-13T14:50:21-06:00 2017-12-31 111986323 MARCUM LLP 53 STATE STREET BOSTON MA 02109 990 2017-01-01 046045400 FRENCH CULTURAL CENTER INC FREN 6179120400 53 MARLBOROUGH STREET BOSTON MA 02116 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR 6179120400 2018-11-06 1 DOUGLAS FARRINGTON P00370668 6178075000 2018-11-06 47.19.127.190 2018-11-06 13:03:14 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9EE304AF04E2DF04EB2588230B2BEBB328A1BC05 2017 2019-02-21 02:37:17Z BARBARA BOUQUEGNEAU 53 MARLBOROUGH STREET BOSTON MA 02116 4266747 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 56 285 0 0 994403 1765800 875826 925417 332525 401559 -241665 -115497 1961089 2977279 7000 4950 0 0 1585090 1544938 0 0 185269 733830 665876 2325920 2215764 -364831 761515 14649178 17039828 369680 492689 14279498 16547139 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 1015487 4950 870053 EDUCATION AND TRANSLATION PROGRAMS. 254722 27885 CULTURAL AFFAIRS PROGRAMS. 245396 4285 LIBRARY SERVICES. 1515605 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 56 1 0 0 0 0 0 1 1 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 ZEINA AOUN TRUSTEE 1.00 X 0 0 0 BARBARA DE BRAGANCA TRUSTEE 1.00 X 0 0 0 CATHARINE-MARY DONOVAN TRUSTEE 0.50 X 0 0 0 JEAN-FRANCOIS DUCREST TRUSTEE/CLERK 2.00 X X 0 0 0 PATRICK PREVOST TRUSTEE 1.00 X 0 0 0 LUCY SPRAYREGEN TRUSTEE 1.00 X 0 0 0 ERIC VOGT TRUSTEE 2.00 X 0 0 0 STEVEN GALANTE TRUSTEE/CHAIRMAN/PRESIDENT 2.00 X X 0 0 0 PIERRE SOREL TRUSTEE 1.00 X 0 0 0 ERIC WARD TRUSTEE 1.00 X 0 0 0 ALYSSA LEBEL TRUSTEE 1.00 X 0 0 0 HERVE SEDKY TRUSTEE 1.00 X 0 0 0 JEAN-LUC BOULNOIS TRUSTEE/TREASURER 1.00 X X 0 0 0 STEPHEN MORMORIS TRUSTEE 1.00 X 0 0 0 GONZAGUE DE MONTRICHARD TRUSTEE A/O 3/28/17 1.00 X 0 0 0 NICOLAS MASARD TRUSTEE AS OF 12/12/17 1.00 X 0 0 0 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR 40.00 X 121928 0 10199 MICHAEL RICHARD CHIEF FINANCIAL OFFICER 12.00 X 62691 0 0 184619 0 10199 1 0 0 0 STERN MCCAFFERTY 46 WALTHAM ST SUITE 302A BOSTON MA 02118 ARCHITECTS 206189 1 93893 222932 1448975 53119 1765800 EDUCATION & TRANSLATION REVENUE 611600 871536 871536 OTHER PROGRAM REVENUE 611600 53881 53881 925417 319548 319548 3720 0 3720 3720 3720 1040320 958309 82011 82011 82011 208199 222932 331159 -122960 -122960 OTHER 611600 3743 3743 3743 2977279 925417 0 286062 4950 4950 194818 82257 69329 43232 1173855 903340 213066 57449 2095 1464 474 157 63424 42348 17286 3790 110746 81892 21344 7510 12525 12525 33654 33654 64212 64212 6509 4981 1153 375 22426 10241 7903 4282 44041 32469 7550 4022 37363 28158 8446 759 17893 7961 8908 1024 6377 889 5488 72871 64531 6503 1837 40969 36282 3655 1032 OUTSIDE SERVICES 63296 27934 1352 34010 UTILITIES 49422 44130 3807 1485 BOOKS TAPES & SUBSCRIPT 46153 45987 91 75 PRINTING & GRAPHICS 11134 4374 3935 2825 137031 91417 24209 21405 2215764 1515605 514890 185269 190031 488839 36704 695738 11639 87872 41049 3157 71048 67090 3039669 1691925 1110713 1347744 13029235 14178710 80000 80000 78759 90678 14649178 17039828 179478 278232 190202 214457 369680 492689 X 10134093 10942001 468141 1559024 3677264 4046114 14279498 16547139 14649178 17039828 761515 1506126 0 X 0 1 X 1 0 X 627668 729599 703012 660435 1583917 4304631 627668 729599 703012 660435 1583917 4304631 1123823 3180808 257101 242340 230946 274067 319548 1324002 293 45 799 373 3743 5253 5633886 7218914 0.56460 0.51740 X X X 0 13109235 22029 1907685 716027 64212 14258710 12637610 76515 1117889 659451 63328 13109235 13221792 53128 13095 579103 71302 12637610 13438479 79519 329387 551467 74126 13221792 11325464 28544 2715524 547645 83408 13438479 0.69160 0.28380 0.02470 0 0 37635 37635 2276653 1388785 887868 346044 346044 379337 303140 76197 1347744 X 4419193 1506126 1506126 2913067 64212 64212 2977279 2151552 0 2151552 64212 64212 2215764 PART III, LINE 1A: LIBRARY COLLECTIONS: THE CENTER HAS APPROXIMATELY 29,000 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, 2017 OR 2016. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TOUR DE FRANCE 284354 177504 106850 1325 41330 56721 BASTILLE DAY 109776 20350 89426 6854 10929 49595 100282 2 37001 25078 11923 7370 5938 50815 431131 222932 208199 15549 58197 49595 207818 331159 -122960 X 1 16101 QUOTED MARKET VALUE X 27 25703 RETAIL VALUE X AUCTION ITEMS 16 10567 RETAIL 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.