2017-05-15T10:56:09-05:00 2016-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2015-07-01 941660059 LYCEE FRANCAIS DE SAN FRANSISCO LYCE 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 ROB WEIR TREASURER 4156615232 2017-05-11 1 KATY BROWN P00650274 9257902600 2015 2021-01-29 14:40:06Z ERICK MOREAU 1201 ORTEGA STREET SAN FRANCISCO CA 94122 27380403 0 X WWW.LELYCEE.ORG X 1967 CA OUR AEFE CONVENTIONED AND CAIS ACCREDITED SCHOOL IS BASED ON THE ACADEMICALLY RIGOROUS FRENCH CURRICULUM WHILE INCORPORATING KEY ELEMENTS OF THE AMERICAN EDUCATIONAL SYSTEM, PREPARING OUR MULTI-LINGUAL AND MULTI-CULTURAL K-12 STUDENTS FOR SUCCESS AT THE MOST PRESTIGIOUS UNIVERSITIES AND BEYOND. 15 13 252 210 0 0 362793 276469 23390068 23800095 73777 756618 544545 627288 24371183 25460470 2714316 2715686 0 0 12780685 13488104 0 0 385815 8431972 8770256 23926973 24974046 444210 486424 35633847 36064753 24490623 27284116 11143224 8780637 X OUR AEFE CONVENTIONED AND CAIS ACCREDITED SCHOOL IS BASED ON THE ACADEMICALLY RIGOROUS FRENCH CURRICULUM WHILE INCORPORATING KEY ELEMENTS OF THE AMERICAN EDUCATIONAL SYSTEM, PREPARING OUR MULTI-LINGUAL AND MULTI-CULTURAL K-12 STUDENTS FOR SUCCESS AT THE MOST PRESTIGIOUS UNIVERSITIES AND BEYOND. 0 0 19764520 2715686 23800095 THE LYCEE PROVIDED A FRENCH EDUCATION TO 1,005 STUDENTS IN GRADES PRE-SCHOOL THROUGH TWELFTH GRADE ON TWO CAMPUSES IN SAN FRANCISCO AND ONE IN MARIN COUNTY. 19764520 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 47 0 1 252 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 15 13 1 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X EMMANUEL POULAIN CFO 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 ERICK MOREAU PRESIDENT 5.00 X X 0 0 0 YOSEF PERETZ PRESIDENT (THRU 12/15) 5.00 X X 0 0 0 PETER STEVENS PRESIDENT (THRU 10/15) 5.00 X X 0 0 0 JEAN-FRANCOIS MULE VICE PRESIDENT 5.00 X X 0 0 0 JULIE LEVEN VICE PRESIDENT (THRU 10/15) 5.00 X X 0 0 0 MARISSA DE BELLOY VICE PRESIDENT (THRU 12/15) 5.00 X X 0 0 0 ROB WEIR TREASURER 5.00 X X 0 0 0 ISABELLE FRANCOIS TREASURER (THRU 10/15) 5.00 X X 0 0 0 EDWARD PATRON TREASURER (THRU 12/15) 5.00 X X 0 0 0 JAMES RATNER SECRETARY 5.00 X X 0 0 0 STELLA ULM SECRETARY (THRU 12/15) 5.00 X X 0 0 0 ELLEN PARSONS SECRETARY (THRU 10/15) 5.00 X X 0 0 0 JAIME ROSSI ELECTED PARENT 1.00 X 0 0 0 EMMETT BERG ELECTED PARENT 1.00 X 0 0 0 BERTRAND CARIOU ELECTED PARENT 1.00 X 0 0 0 NATASHA FAIN ELECTED PARENT 1.00 X 0 0 0 PIERRE FITE-GEORGEL ELECTED PARENT 1.00 X 0 0 0 BRANDON HOYLES ELECTED PARENT 1.00 X 0 0 0 ILENE LEDERMAN ELECTED PARENT 1.00 X 0 0 0 MELANIE MENARD ELECTED PARENT 1.00 X 0 0 0 JEAN-MARC BELLEMIN ELECTED PARENT (THRU 12/15) 1.00 X 0 0 0 THIERRY CASTRO ELECTED PARENT (THRU 12/15) 1.00 X 0 0 0 FRANCOIS HEDOUIN ELECTED PARENT (THRU 10/15) 1.00 X 0 0 0 RYAN CHEUNG ELECTED PARENT (THRU 10/15) 1.00 X 0 0 0 MICHEL COULON ELECTED PARENT (THRU 10/15) 1.00 X 0 0 0 ISABELLE DESMOLE ELECTED PARENT (THRU 12/15) 1.00 X 0 0 0 MARTHA FOLGER ELECTED PARENT (THRU 07/15) 1.00 X 0 0 0 FLORENCE GUGLIELMETTI ELECTED PARENT (THRU 10/15) 1.00 X 0 0 0 MARINA KOFSMAN ELECTED PARENT (THRU 12/15) 1.00 X 0 0 0 HALLIE CAVALLO ELECTED PARENT (THRU 05/16) 1.00 X 0 0 0 SUE MANN ELECTED PARENT (THRU 05/16) 1.00 X 0 0 0 BEATRICE THONY ELECTED PARENT (START 12/15) 1.00 X 0 0 0 WILLIAM DESMOLE ELECTED STAFF 20.00 X 78728 0 11635 KATHE MAGUIRE ELECTED STAFF (THRU 12/15) 20.00 X 84991 0 16027 KIMBERLY BALKOSKI ELECTED STAFF (THRU 06/16) 20.00 X 70837 0 12302 ELIZABETH CHAPONOT CAO 40.00 X 291822 0 9720 EMMANUEL POULAIN CFO 40.00 X 142100 0 9212 ELODIE RAMBERT COO 40.00 X 0 0 0 ERIC FRUGE DIRECTOR OF ADVANCEMENT 40.00 X 151148 0 14203 819626 0 73099 3 0 1 0 FIRST STUDENT INC FIRST GROUP AMERICA 22157 NETWORK P CHICAGO IL 60673 STUDENT TRANSPORTATION 433931 WENCES SOBREVILLA 38 DOWNEY STREET SAN FRANCISCO CA 94117 JANITORIAL SERVICES 243095 HEMMING MORSE LLP 155 BOVET ROAD STE 600 SAN MATEO CA 94402 AUDIT SERVICES 146186 KNOWING TECHNOLOGIES 15466 LOS GATOS BLVD 109-277 LOS GATOS CA 95032 IT SERVICES 123033 4 19350 1588 255531 276469 TUITION AND FEES 611110 22514731 22514731 STUDENT ACTIVITIES 611110 1036313 1036313 BUS INCOME 611110 249051 249051 23800095 93452 93452 34200 0 34200 34200 34200 2415605 1752439 663166 663166 663166 573012 19350 166556 406456 406456 7022 938 6084 6084 MISCELLANEOUS 611600 179760 179760 FINANCE CHARGES 611600 788 788 180548 25460470 23800095 0 1383906 2715686 2715686 845808 250182 461498 134128 10321197 8436430 1716197 168570 554751 461338 84559 8854 952210 767915 165834 18461 814138 654571 144310 15257 464466 464466 62881 62881 17892 17892 168408 168408 112721 112721 69064 69064 415087 415087 1476398 1377651 92161 6586 12903 12903 905734 802056 89721 13957 1155405 1048907 95696 10802 86121 86121 STUDENT ACTIVITIES 2148123 2148123 CONTRIBUTION TO AEFE 1211897 1101661 101036 9200 OTHER 463156 463156 24974046 19764520 4823711 385815 1630206 1189793 4643849 6154695 0 25282 78208 125921 201335 297587 32804862 8332098 25186043 24472764 3463443 3405609 238873 222179 191890 170923 35633847 36064753 2772831 3598524 5659014 6205379 11875000 11430000 4183778 4018542 0 2031671 24490623 27284116 X 9967624 7418079 731785 918743 443815 443815 11143224 8780637 35633847 36064753 X 486424 -907039 -1941972 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 785516 -14303 3757 767456 790038 6465 10987 785516 684225 114091 8278 790038 613359 73811 2945 684225 424159 200000 -5575 5225 613359 0.57830 0.42170 0 0 2745075 2745075 27742512 6576509 21166003 1455479 1144745 310734 861796 610844 250952 24472764 INTEREST RATE SWAP LIABILITY 2031671 2031671 X 22839265 -907039 1001520 -2715686 -2621205 25460470 0 25460470 23259880 1001520 1001520 22258360 2715686 2715686 24974046 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, 2016, 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 -2,715,686. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 2,715,686. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 YEARLY PUBLICATION IN THE SAN FRANCISCO EXAMINER WITH A LIST OF BAY AREA PRIVATE SCHOOLS. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AUCTION 204399 19350 185049 92619 SPECIAL EVENTS 19409 19409 24105 2 368554 368554 49832 592362 19350 573012 166556 166556 406456 7022 938 0 7022 938 938 6084 0 0 0 0 0 0 1 SCHOLARSHIPS 192 2715686 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 1 0 0 0 0 0 0 0 0 ELIZABETH CHAPONOT CAO 154797 0 0 0 137025 0 2284 0 7436 0 301542 0 0 0 EMMANUEL POULAIN CFO 142100 0 0 0 0 0 1776 0 7436 0 151312 0 0 0 ERIC FRUGE DIRECTOR OF ADVANCEMENT 144048 0 0 0 7100 0 7613 0 6590 0 165351 0 0 0 PART I, LINE 3 THE BOARD APPROVES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. PART I, LINE 4A DURING FYE 06/30/16, ELIZABETH CHAPONOT AND ERIC FRUGE RECEIVED SEVERANCE PAYMENTS OF $137,025 AND $7,100, RESPECTIVELY. 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 2202857 12000000 240000 11760000 2006 0 0 1 1 B 367143 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 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 A 0 B 0 THIERRY CASTRO MEMBER BOARD OF TRUSTEES 5000 FINANCIAL AID FINANCIAL AID FRANCOIS HEDOUIN MEMBER BOARD OF TRUSTEES 7850 FINANCIAL AID FINANCIAL AID FLORENCE GUGLIELMETTI MEMBER BOARD OF TRUSTEES 10000 FINANCIAL AID FINANCIAL AID SUE MANN MEMBER BOARD OF TRUSTEES 14000 FINANCIAL AID FINANCIAL AID ISABELLE DESMOLE MEMBER BOARD OF TRUSTEES 27462 TUITION REMISSION TUITION REMISSION WAS PART OF THE FORMER EMPLOYEE'S SEVERANCE PACKAGE FORM 990, PART VI, SECTION A, LINE 2 WILLIAM DESMOLE AND ISABELLE DESMOLE, BOTH OF WHOM ARE ELECTED TRUSTEES, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 LAST YEAR, DURING FYE 06/30/15, THE BYLAWS WERE AMENDED STATING AN INCREASE IN THE NUMBER OF ELECTED BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A USUALLY IN MAY, THE PARENTS, WHO ARE MEMBERS OF THE SCHOOL, ELECT THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD. THE FINANCE COMMITTEE REVIEWS THE FORM 990 AND THEREAFTER MAKES A MOTION TO THE FULL BOARD FOR APPROVAL PRIOR TO FILING. 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 SHALL, 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 -1,941,972. FORM 990, PART XII, LINE 2C: THE PROCESS OF THE AUDIT COMMITTEE HAS NOT CHANGED FROM THE PRIOR YEAR.