2017-05-12T15:20:59-05:00 2016-12-31 111986323 MARCUM LLP 53 STATE STREET FLOOR 17 BOSTON MA 02109 990 2016-01-01 046045400 FRENCH CULTURAL CENTER INC FREN 6179120400 53 MARLBOROUGH STREET BOSTON MA 02116 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR 6179120400 2017-05-11 1 RICHELLE M MAGUIRE P00370057 6178075000 2017-05-02 47.19.127.190 2017-05-11 12:57:21 ED P 491B8F8FCF61AF4D1901EFF6BCA7C095B83D55A6 491B8F8FCF61AF4D1901EFF6BCA7C095B83D55A6 2016 2021-01-29 14:40:06Z BARBARA BOUQUEGNEAU 53 MARLBOROUGH STREET BOSTON MA 02116 4573244 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. 15 15 68 275 0 0 992193 994403 797748 875826 1616737 332525 -149957 -241665 3256721 1961089 9000 7000 0 0 1460747 1585090 49580 0 149814 802336 733830 2321663 2325920 935058 -364831 14229517 14649178 370552 369680 13858965 14279498 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 1011126 7000 839483 EDUCATION AND TRANSLATION PROGRAMS. 293320 31342 CULTURAL AFFAIRS PROGRAMS. 276146 5001 LIBRARY SERVICES. 1580592 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 68 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 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/PRES. A/O 12/2016 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 MICHELLE STACY TRUSTEE 1.00 X 0 0 0 JEAN-LUC BOULNOIS TRUSTEE/TREASURER A/O 6/9/16 1.00 X X 0 0 0 STEPHEN MORMORIS TRUSTEE 1.00 X 0 0 0 CHARLES DAVIDSON TRUSTEE THRU 6/9/16 0.50 X 0 0 0 CATHELINE VAN DEN BRANDEN PRESIDENT/EXEC DIR THRU 11/2016 40.00 X 183133 0 507 BARBARA BOUQUEGNEAU EXECUTIVE DIRECTOR A/O 12/2016 40.00 X 111022 0 10263 MICHAEL RICHARD CHIEF FINANCIAL OFFICER 12.00 X 80250 0 0 374405 0 10770 2 0 1 0 0 97566 414550 482287 279712 994403 PROGRAM REVENUE 611600 875826 875826 875826 274067 274067 11953 0 11953 11953 11953 2184431 2125973 58458 58458 58458 232191 414550 486182 -253991 -253991 OTHER 611600 373 373 373 1961089 875826 0 90860 7000 7000 294155 108527 118532 67096 1084821 874435 197121 13265 2595 1819 659 117 90697 62196 25866 2635 112822 80421 25823 6578 74250 25200 44250 4800 5150 5150 31000 31000 63328 63328 3769 2892 735 142 14813 6106 5857 2850 38041 27788 7588 2665 46224 34130 10377 1717 20722 7539 5483 7700 3271 1131 2140 72379 63447 7316 1616 40221 35258 4065 898 ALL OTHER EXPENSES 155729 102341 28099 25289 OUTSIDE SERVICES 59992 47000 6960 6032 UTILITIES 46841 41759 4064 1018 BOOKS TAPES & SUBSCRIPT 40874 40658 216 17226 5795 6035 5396 2325920 1580592 595514 149814 100037 190031 139460 36704 81340 11639 261 41049 72992 71048 2802785 1692072 1114299 1110713 12557610 13029235 80000 80000 83518 78759 14229517 14649178 183880 179478 186672 190202 370552 369680 X 9984450 10134093 349533 468141 3524982 3677264 13858965 14279498 14229517 14649178 -364831 785364 0 X 0 1 X 1 0 X 617729 627668 729599 703012 660435 3338443 617729 627668 729599 703012 660435 3338443 986202 2352241 201259 257101 242340 230946 274067 1205713 705 293 45 799 373 2215 4546371 5886748 0.51740 0.54020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 12637610 76515 1117889 659451 63328 13109235 13221792 53128 13095 579103 71302 12637610 13438479 79519 329387 551467 74126 13221792 11325464 28544 2715524 547645 83408 13438479 10442850 106244 1323729 471883 75476 11325464 0.69680 0.28050 0.02270 0 0 37635 37635 2331564 1335659 995905 433586 356413 77173 1110713 X 2683125 785364 785364 1897761 63328 63328 1961089 2262592 0 2262592 63328 63328 2325920 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 ADDITIONAL INCOME TAXES IN THE STATEMENT OF ACTIVITIES. THE CENTER DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2016 OR 2015. 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 394953 295411 99542 950 80631 148804 BASTILLE DAY 120713 28278 92435 5649 18110 46562 73297 3 131075 90861 40214 9932 16175 86072 646741 414550 232191 16531 114916 46562 308173 486182 -253991 1 GRANTS ARE PROVIDED TO MIDDLE SCHOOL TEACHERS FOR THE ENRICHMENT OF THEIR PROGRAMS. 4 1600 GRANTS TO STUDENTS TO TRAVEL TO FRANCE. 3 3400 GRANTS TO OUTSTANDING TEACHERS OF FRENCH. 4 2000 PART I, LINE 2: THE CENTER MONITORS APPROPRIATE USE OF SCHOLARSHIP GRANTS PRIMARILY BY PAYING SUBSTANTIALLY ALL QUALIFYING EXPENSES DIRECTLY ON BEHALF OF RECIPIENTS. IN ADDITION,CERTAIN OTHER COSTS ARE SUBSTANTIATED AND THEN REIMBURSED TO THE RECIPIENT. X X 0 0 0 0 0 0 0 0 0 CATHELINE VAN DEN BRANDEN PRESIDENT/EXEC DIR THRU 11/2016 183133 0 0 0 0 0 0 0 507 0 183640 0 0 0 X 3 67542 QUOTED MARKET VALUE X 27 85226 RETAIL VALUE X AUCTION ITEMS 50 49673 RETAIL VALUE X EVENT SUPPLIES 15 8236 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.