2017-05-04T17:41:08-05:00 2016-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2015-07-01 941558658 FRENCH AMERICAN INTERNATIONAL SCHOOL FREN 4155582039 150 OAK STREET SAN FRANCISCO CA 94102 AARON LEVINE CFO 4155582000 2017-05-03 1 KATY BROWN P00650274 9257902600 2015 2021-01-29 14:40:06Z MELINDA BIHN 150 OAK STREET SAN FRANCISCO CA 94102 37067882 0 X WWW.FRENCHAMERICANSF.ORG X 1962 CA PROVIDES CO-EDUCATIONAL, BILINGUAL EDUCATIONAL PROGRAMS FOR 1,000 STUDENTS IN GRADES PK-12. 23 23 325 200 0 0 1758362 1722604 32648738 33859042 84715 42219 158039 1301777 34649854 36925642 5036894 4943364 0 0 16840211 17615274 0 0 476296 8845282 9637299 30722387 32195937 3927467 4729705 62642604 67649785 25139407 25435743 37503197 42214042 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 26766208 4943364 33859042 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. 26766208 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 0 1 32 0 1 325 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 23 23 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 PAULINE CARMONA HONORARY CHAIR 2.00 X X 0 0 0 TEX SCHENKKAN CHAIR 2.00 X X 0 0 0 ANDREA KENNEDY VICE CHAIR 2.00 X X 0 0 0 LEIGH SATA VICE CHAIR 2.00 X X 0 0 0 RON KAHN SECRETARY 2.00 X X 0 0 0 STEPHANE DE BORD TREASURER 2.00 X X 0 0 0 JP BALAJADIA BOARD MEMBER 2.00 X 0 0 0 LAURIE POSTON BOARD MEMBER 2.00 X 0 0 0 CAREY WINTROUB BOARD MEMBER 2.00 X 0 0 0 CHRIS BONOMO BOARD MEMBER 2.00 X 0 0 0 ORPHEUS CRUTCHFIELD BOARD MEMBER 2.00 X 0 0 0 STEPHAN FORGET BOARD MEMBER 2.00 X 0 0 0 PAUL LOEFFLER BOARD MEMBER 2.00 X 0 0 0 JOSH NOSSITER BOARD MEMBER 2.00 X 0 0 0 VERNON GOINS COUNCIL 2.00 X 0 0 0 CLYDENE BULTMAN BOARD MEMBER 2.00 X 0 0 0 JUDITH GLICKMAN BOARD MEMBER 2.00 X 0 0 0 DIANE JONES LOWREY BOARD MEMBER 2.00 X 0 0 0 DAVID LOW BOARD MEMBER 2.00 X 0 0 0 AMY GUGGENHEIM SHENKAN BOARD MEMBER 2.00 X 0 0 0 DEBBIE ZACHAREAS BOARD MEMBER 2.00 X 0 0 0 JOHN CATE BOARD MEMBER 2.00 X 0 0 0 PATRICE MAHEO BOARD MEMBER 2.00 X 0 0 0 MELINDA BIHN HEAD OF SCHOOL 40.00 X 377926 0 44640 AARON LEVINE CFO/OPERATIONS 40.00 X 215980 0 37052 RICHARD ULFFERS ASSISTANT HEAD OF SCHOOL 40.00 X 166585 0 19855 ANDREW BROWN DIRECTOR OF ADMISSIONS 40.00 X 151625 0 20121 MARIE-PIERRE CARLOTTI LOWER SCHOOL PRINCIPAL 40.00 X 133789 0 18872 JOEL COHEN HIGH SCHOOL PRINCIPAL 40.00 X 129000 0 16748 FLORENCE RICHARD-VAN DOREN DIRECTOR OF HR 40.00 X 107449 0 17029 1282354 0 174317 7 0 1 0 NATIONAL CENTER FOR INTERNATIONAL SCHOOL 150 OAK STREET SAN FRANCISCO CA 94102 FACILITIES MANAGEMENT 4243326 CALPARRIO TRAVEL 323 GEARY STREET STE 201 SAN FRANCISCO CA 94302 TRAVEL 417516 MICHAEL'S TRANSPORTATION 140 YOLANO DRIVE VALLEJO CA 94589 TRANSPORTATION 193067 EDENRED COMMUTER BENEFITS 320 NEVADA STREET STE 401 NEWTON MA 02460 COMMUTER CHECKS 108830 4 284326 237000 1201278 66945 1722604 TUITION & FEES 611600 32322932 32322932 AUXILIARY PROGRAM FEES 611710 1536110 1536110 33859042 42219 42219 207600 0 207600 207600 207600 111090 284326 142240 -31150 -31150 RETURN OF NCIS RESERVE 900099 1111929 1111929 MISCELLANEOUS INCOME 900099 13398 13398 1125327 36925642 33859042 0 1343996 4943364 4943364 670680 98672 473336 98672 13639262 11795514 1596752 246996 580681 491341 89340 1765300 1447661 267840 49799 959351 802730 133056 23565 129583 129583 30174 30174 110149 110149 143663 10256 133407 639866 110241 472361 57264 117793 105430 12363 3299036 2739872 559164 266814 180056 86758 19597 19597 215634 215634 1426692 1284023 142669 155663 140065 15598 FIELD TRIPS & RETREATS 1296574 1296574 INSTRUCTIONAL EXPENSES 1075172 970137 105035 EQUIP RENTAL & MAINT. 368869 331510 37359 OTHER EXPENSES 219056 10130 208926 122964 8632 114332 32195937 26766208 4953433 476296 2495713 16983082 20484424 548009 146303 147943 121119 100000 496000 42641 56485 0 365759 600871 50729780 11503295 34318853 39226485 10105743 3879478 16730 156751 62642604 67649785 2619381 2256031 16353809 17640269 6120000 5504045 46217 35398 25139407 25435743 X 36800338 42211508 702859 2534 37503197 42214042 62642604 67649785 4729705 -18860 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18992402 18992402 9179979 2571011 6608968 15416735 3344118 12072617 2682052 2404694 277358 4458612 3183472 1275140 39226485 SECURITY DEPOSITS 26367 LIBRARY LOST BOOKS FUND 9031 35398 X 31598029 -18860 -365389 -384249 31982278 4943364 4943364 36925642 27252573 0 27252573 4943364 4943364 32195937 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, 2016 THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. THE SCHOOL FILES INFORMATIONAL FEDERAL AND STATE TAX RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ENDOWMENT FUND RESERVE - REPORTED ON ENDOWMENT 990 -365,389. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,943,364. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,943,364. 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. DINER D'EPICURE 62200 51600 10600 5596 11466 3312 SOIREE DES VIN 61798 16308 45490 10037 10447 200 10166 1 271418 216418 55000 47912 9456 4750 28898 395416 284326 111090 63545 31369 4950 42376 142240 -31150 1 TUITION ASSISTANCE 315 4943364 FMV GRANTS FOR TUITION ASSISTANCE PART I, LINE 2: FINANCIAL AID FILES ARE REVIEWED ANNUALLY BY THE FINANCIAL AID COMMITTEE AND MAINTAINED SECURELY ON THE SCHOOL PREMISES. X 1 1 X X X 0 1 0 0 0 0 0 0 0 MELINDA BIHN HEAD OF SCHOOL 377926 0 0 0 0 0 16852 0 27788 0 422566 0 0 0 AARON LEVINE CFO/OPERATIONS 215980 0 0 0 0 0 27545 0 9507 0 253032 0 0 0 RICHARD ULFFERS ASSISTANT HEAD OF SCHOOL 166585 0 0 0 0 0 12137 0 7718 0 186440 0 0 0 ANDREW BROWN DIRECTOR OF ADMISSIONS 151625 0 0 0 0 0 10614 0 9507 0 171746 0 0 0 MARIE-PIERRE CARLOTTI LOWER SCHOOL PRINCIPAL 133789 0 0 0 0 0 9365 0 9507 0 152661 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL'S HOUSING WAS PAID BY THE SCHOOL AS TEMPORARY HOUSING BECAUSE SHE WAS HEAD OF SCHOOL FOR A FIXED PERIOD NOT EXCEEDING MORE THAN ONE YEAR. THIS PROVISION WAS INCLUDED IN THE HEAD OF SCHOOL'S EMPLOYMENT AGREEMENT. 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 $13,376.99 AND $16,852.05, RESPECTIVELY. MELINDA BIHN HEAD OF SCHOOL HOUSING X 150000 50000 0 1 1 MELINDA BIHN HEAD OF SCHOOL HOUSING X 446000 446000 0 1 1 496000 X 10 66946 FMV 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11 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 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 207600 9536559 FRENCH AMERICAN INTERNATIONAL SCHOOL FRENCH AMERICAN 1155 PAGE LLC 150 OAK STREET SAN FRANCISCO CA 94102 461779470 REAL ESTATE HOLDING CA 0 6768115 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 9 N/A 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 ENDOWMENT FUND OF FAIS C 237000 FMV