2017-05-12T17:41:19-05:00 2016-06-30 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2015-07-01 520847186 LA FONDATION DU LYCEE FRANCAIS INTERNATIONAL DE WASHINGTON LAFO 3015308260 9600 FOREST RD BETHESDA MD 208141714 HELENE LEGAL-FABRE ADMINISTRATIVE & FINANCE DIR 3015308260 2017-05-12 1 WILLIAM E TURCO CPA P00369217 3012963600 2015 2021-01-29 14:40:06Z FRENCH INTERNATIONAL SCHOOL FRANCOIS LEGROS 9600 FOREST RD BETHESDA MD 208141714 50784556 0 X WWW.ROCHAMBEAU.ORG X 1966 DC PRIVATE SCHOOL PROVIDING ACCREDITED EDUCATION TO CHILDREN, KINDERGARTEN THROUGH HIGH SCHOOL. 11 11 295 11 0 0 478901 61629 20197747 21227930 154468 164584 205220 238694 21036336 21692837 550748 584942 0 0 13545993 13702040 0 0 139252 6855997 7520484 20952738 21807466 83598 -114629 37155445 36958864 16695278 16525311 20460167 20433553 X 1. OFFER A CURRICULUM REFLECTING THE STANDARDS AND GUIDELINES IN EFFECT IN FRANCE, AS DEFINED BY THE FRENCH MINISTRY OF EDUCATION WHILE PREPARING STUDENTS FOR THE FRENCH BACCALAUREATE EXAMINATION AND FOR ADMISSION IN HIGHER EDUCATION IN FRANCE, FRENCH SPEAKING COUNTRIES, EUROPE AND NORTH AMERICA.2. OFFER A COURSE OF STUDIES THAT PROVIDES HIGH SCHOOL STUDENTS WITH A STATE OF MARYLAND DIPLOMA.3. PROMOTE THE DIFFUSION OF THE FRENCH LANGUAGE AND CULTURE IN THE THE CONTEXT OF AMERICAN SOCIETY IN A MANNER THAT REFLECTS THE CULTURAL DIVERSIY OF THE SCHOOL. 0 0 16276800 584942 21227930 THE SCHOOL OPERATED A NURSERY SCHOOL SERVING CHILDREN AGES 2 TO 5. THE PROGRAM IS CONDUCTED IN THE FRENCH LANGUAGE AND FOLLOWS THE CURRICULUM OF STUDIES FOR CHILDREN THIS AGE GROUP DEVELOPED BY THE FRENCH MINISTRY OF EDUCATION. THE SCHOOL IS FULLY LICENSED IN THE STATE OF MARYLAND TO SERVE THIS AGE GROUP. DURING THE TAX YEAR IN QUESTION, APPROXIMATELY 150 YOUNGSTERS ATTENDED.THE SCHOOL OPERATED AN ELEMENTARY SCHOOL THAT OFFERS ELEMENTARY EDUCATION TO CHILDREN WHO ARE IN KINDERGARTEN THROUGH 5TH GRADE. THE PROGRAM OF STUDIES IS CONDUCTED IN FRENCH AND FOLLOWS THE CURRICULUM PROMULGATED BY THE FRENCH MINISTRY OF EDUCATION. CHILDREN ARE EVALUATED ACCORDING TO (SEE SCHEDULE O)THE FRENCH EDUCATION SYSTEM AND CAN READILY PICK UP THEIR EDUCATION AT ANY FRENCH SCHOOL ALIGNED WITH THE FRENCH GOVERNMENT ANYWHERE IN THE WORLD. APPROXIMATELY 385 STUDENTS WERE SERVED.THE SCHOOL OPERATED A SECONDARY SCHOOL PROGRAM SERVING APPROXIMATELY 496 STUDENTS IN GRADES 6 THROUGH 12. THESE STUDENTS ARE INSTRUCTED IN FRENCH AND FOLLOW THE FRENCH GOVERNMENT'S CURRICULUM OF STUDIES. STUDENTS ARE PREPARED TO ATTEND COLLEGES AND UNIVERSITIES THROUGHOUT NORTH AMERICA AND EUROPE. 16276800 1 0 0 0 0 0 0 0 0 1 1 0 0 0 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 57 0 1 295 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 11 11 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 ADMIN & FINANCE DIRECTOR 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 PATRICK PARODI TREASURER 8.00 X X 0 0 0 JENNIFER MICHAEL SECRETARY 10.00 X X 0 0 0 GERARD LEVAL DIRECTOR 1.00 X 0 0 0 HELENE PANGAS DIRECTOR UNTIL 05/2016 1.00 X 0 0 0 CAROLINE BARBEAU DIRECTOR 1.00 X 0 0 0 EMMANUEL CULLERON DIRECTOR UNTIL 10/2015 1.00 X 0 0 0 SAM HEITNER DIRECTOR 1.00 X 0 0 0 SHARIFF HASSAN DIRECTOR FROM 02/2016 1.00 X 0 0 0 CAMILLE BOURRE DIRECTOR UNTIL 06/2016 1.00 X 0 0 0 CATHERINE LEVY SILVERIA HEAD OF SCHOOL 50.00 X 0 0 0 HELENE LEGAL FABRE COO 50.00 X 155729 0 16229 FREDERIQUE LE BER HS FACULTY 50.00 X 108085 0 7603 MARTHE S LATTINVILLE PACE HR DIRECTOR 50.00 X 101397 0 23728 HUY NHAT A TRAN DIRECTOR OF IT 50.00 X 101464 0 23724 TERESA CONLIN TEACHER 50.00 X 101141 0 7059 567816 0 78343 5 0 1 0 ANG ENTERPRISE PO BOX 602 CENTREVILLE VA 20122 CONSTRUCTION 286750 FJCORBETT CO 2810 DORR AVENUE FAIRFAX VA 22031 CONSTRUCTION 167380 PAUL HASTINGS LLP PO BOX 894803 LOS ANGELES CA 90189 LEGAL 131116 BOLAND SERVICES 30 WEST WATKINS MILL ROAD GAITHERSBURG MD 20878 HVAC 118068 4 61629 61629 TUITION 900099 19385611 19385611 STUDENT ACTIVITIES 900099 1596728 1596728 EXAM CENTER 900099 245591 245591 21227930 238987 238987 28940660 4450 29017513 2000 -76853 2450 -74403 -74403 126477 72206 54271 54271 OTHER REVENUE 900099 184423 184423 184423 21692837 21227930 0 403278 584942 584942 178976 140281 37180 1515 11087517 8647490 2341670 98357 397182 331760 64198 1224 1258611 1051297 203433 3881 779754 600606 179148 189407 189407 26450 26450 1369786 251845 1107622 10319 86431 1776 83404 1251 299743 103001 196571 171 28976 14633 14343 1169599 1060317 109282 50910 50910 187444 58077 128920 447 479679 411785 64116 3778 1270639 1080564 171845 18230 210672 210672 SCHOOL PROGRAM EXPENSES 1353783 1353783 TEACHING MATERIAL & SUP 327628 327549 79 EXAM CENTER 138350 133350 5000 SCHOOL EVENT EXPENSE 114771 105193 9578 216216 18551 197665 21807466 16276800 5391414 139252 1000 1000 2395174 6622589 28149 67093 128382 60295 46428 33307 334666 77746 37516385 16473082 20855958 21043303 13198320 8899198 167368 154333 37155445 36958864 2269137 2172358 1869579 2371060 11700000 11300000 856562 681893 16695278 16525311 X 20365084 20348394 79562 69638 15521 15521 20460167 20433553 37155445 36958864 X -114629 25569 62446 X 0 1 X 1 0 X 16280834 41148 143 16322125 16237807 70010 30 27013 16280834 14387328 1924769 27 27 74290 16237807 14246357 168210 53 53 27239 14387328 14184257 120628 134 134 58528 14246357 0.99900 0.00100 0.00000 0 0 1731943 1731943 29637528 11465805 18171723 6146914 5007277 1139637 21043303 CAPITAL LEASE OBLIGATION 1715 INTEREST RATE SWAP OBLIGATIONS 680178 681893 X 21268116 25569 -522496 -496927 21765043 -72206 -72206 21692837 21294730 72206 72206 21222524 584942 584942 21807466 PART V, LINE 4: INTEREST AND DIVIDENDS EARNED ON THE ENDOWMENT FUNDS ARE USED TOWARDS SCHOLARSHIPS FOR NEEDY STUDENTS. THE SCHOOL HAS ESTABLISHED CERTAIN PROGRAMS FOR THE PURPOSE OF PURSUING SPECIFIC GOALS AND PROVIDING OPPORTUNITIES NOT WITHIN THE SCOPE OF ITS BASIC MEMBERSHIP PROGRAM AREAS. 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. PART X, LINE 2: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE SCHOOL QUALIFIES FOR CHARITABLE CONTRIBUTIONS DEDUCTIONS UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, MAY BE SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND HAS CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION -584,942. GAIN ON CURRENCY FLUCTUATIONS 2,817. GAIN ON INTEREST RATE SWAP 59,629. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON LINE 8B -72,206. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON LINE 8B 72,206. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION 584,942. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NON-DISCRIMINATION POLICY IS PUBLISHED IN THE WASHINGTON POST AS WELL AS BEING PUBLISHED IN SCHOOL'S BROCHURES. SCHEDULE E, PART I, LINE 6 THE SCHOOL ENGAGES IN AN AGREEMENT WITH THE FRENCH GOVERNMENT WHEREBY FRANCE SENDS FRENCH GOVERNMENT EMPLOYEES TO HOLD LEADERSHIP OR TEACHING POSITIONS AT THE SCHOOL. THE VALUE OF THESE SERVICES IS REPORTED IN THE SCHOOL'S AUDITED FINANCIAL STATEMENTS. GALA 57598 57598 8200 31911 SPRING FAIR 48747 48747 23400 2 20132 20132 8695 126477 126477 8200 64006 72206 54271 1 STUDENT FINANCIAL AID 116 584942 PART I, LINE 2: SCHOLARSHIP GRANTS TO STUDENTS ARE BASED ON THE FINANCIAL NEEDS OF THE INDIVIDUAL STUDENTS AND THEIR FAMILIES. QUALIFICATION IS DETERMINED BY THE STUDENTS ABILITIES TO PAY TUITION AND FEES. 0 0 0 0 0 0 0 0 0 HELENE LEGAL FABRE COO 145288 0 10441 0 0 0 8072 0 9849 0 173650 0 0 0 PART I, LINE 3, CEO/EXECUTIVE DIRECTOR COMPENSATION: THE HEAD OF SCHOOL IS PAID BY THE FRENCH GOVERNMENT. A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2012-03-22 12620000 REFINANCE SERIES 2004 BOND 0 0 0 A 1320000 12620000 20000 12600000 2012 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 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 11 NO BOARD REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE SHALL FILE ANNUALLY A COMPLIANCE STATEMENT IN THE FORM ATTACHED TO THIS POLICY. ON AN ANNUAL BASIS, THE BOARD'S PRESIDENT (OR SUCH OTHER OFFICER OF THE BOARD TO WHOM SUCH RESPONSIBILITY MAY FROM TIME TO TIME BE ASSIGNED BY THE PRESIDENT) 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 LYCEE 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 B, LINE 15 A PERFORMANCE REVIEW OF THE DIRECTOR, ADMINISTRATION & FINANCE COMPENSATION IS PERFORMED BY THE HEAD OF SCHOOL. RECOMMENDATIONS CONCERNING CHANGES TO COMPENSATION ARE MADE TO THE CHAIR OF THE BOARD OF DIRECTORS. THE CHAIR OF THE BOARD OF DIRECTORS DISCUSSES THE PROPOSED CHANGES WITH THE EXECUTIVE COMMITTEE BEFORE FINAL APPROVAL IS GIVEN. 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 VI, PAGE 6, LINE 1A DURING FY12, THERE WERE TWENTY-ONE VOTING BOARD MEMBERS. ALL OF THESE BOARD MEMBERS ARE LISTED IN PART VII OF FORM 990 PAGE 6. OUT OF TWENTY-ONE VOTING MEMBERS, EIGHT LEFT DURING THE YEAR. AT THE END OF FISCAL YEAR, THERE WERE ONLY THIRTEEN VOTING MEMBERS. FORM 990, PART XI, LINE 9: GAIN ON CURRENCY FLUCTUATIONS 2,817. GAIN ON INTEREST RATE SWAP OBLIGATIONS 59,629. PAGE 6, PART VI, QUESTIONS 15A & 15B THE FRENCH INTERNATIONAL SCHOOL OPERATES UNDER AN AGREEMENT WITH THE FRENCH GOVERNMENT'S AGENCY FOR SCHOOLS LOCATED OUTSIDE OF FRANCE (AEFE); PURSUANT TO THE TERMS OF THE AGREEMENT, THE PROVISEUR OR PRINCIPAL OF THE SCHOOL (WHICH IS THE CLOSEST EQUIVALENT THE SCHOOL HAS TO A CEO) IS ONE OF SEVERAL FRENCH GOVERNMENT EMPLOYEES HIRED AND PLACED AT THE SCHOOL BY THE AEFE. THE SCHOOL DOES NOT HAVE ANY INFLUENCE OVER THE SALARY PAID TO THIS INDIVIDUAL. THE SALARY OF THE CHIEF ADMINISTRATIVE OFFICER WAS DETERMINED BY THE BOARD OF TRUSTEES IN CONSULTATION WITH A MANAGEMENT RECRUITER WHO CONDUCTED THE SEARCH. LYCEE ROCHAMBEAU INC 9600 FOREST RD BETHESDA MD 208141714 522073523 EDUCATION MD 501(C)(3) LINE 11A, I LA FONDATION DU LYCEE FRANCAIS INTERNATIONAL DE WASHINGTON 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0