2015-02-23T12:10:39-06:00 2014-08-31 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2013-09-01 770315997 FRENCH-AMERICAN SCHOOL OF SILICON VALLEY FREN 4087460460 1522 LEWISTON DRIVE SUNNYVALE CA 94087 BERNARD MOREAU HEAD OF SCHOOL 4087460460 2015-02-16 1 ROGER BULOSAN P00221282 4155436900 2013 2016-02-25 16:41:14Z BERNARD MOREAU 1522 LEWISTON DRIVE SUNNYVALE CA 94087 3251977 0 X HTTP://WWW.FASSV.ORG X 1992 CA THE MISSION OF THE SCHOOL IS TO PROVIDE OUR STUDENTS WITH AN ACADEMICALLY EXCELLENT BILINGUAL AND BICULTURAL EDUCATION WHICH EMPOWERS THEM TO SUCCEED IN BOTH THE FRENCH AND AMERICAN EDUCATION SYSTEMS AND TO FULLY REALIZE THEIR POTENTIAL AS GLOBAL CITIZENS. 9 7 44 0 0 0 35032 85286 3060867 3090424 102619 75264 0 0 3198518 3250974 23370 17162 0 0 1969299 1961761 0 0 75623 722744 782022 2715413 2760945 483105 490029 6347281 6997701 2832252 2992643 3515029 4005058 X THE MISSION OF THE SCHOOL IS TO PROVIDE OUR STUDENTS WITH AN ACADEMICALLY EXCELLENT BILINGUAL AND BICULTURAL EDUCATION WHICH EMPOWERS THEM TO SUCCEED IN BOTH THE FRENCH AND AMERICAN EDUCATION SYSTEMS AND TO FULLY REALIZE THEIR POTENTIAL AS GLOBAL CITIZENS. THE CORE VALUES THAT GUIDE OUR WORK AND REFLECT WHAT WE STRIVE TO FOSTER IN OUR STUDENTS INCLUDE: CRITICAL THINKING ACADEMIC EXCELLENCE RESPECT LIFE-LONG LEARNINGIN SUPPORT OF OUR MISSION AND VALUES WE ARE COMMITTED TO: CREATING A COOPERATIVE, INTERACTIVE, AND CHALLENGING LEARNING ENVIRONMENT ATTRACTING AND DEVELOPING HIGH-QUALITY DEDICATED STAFF WHO FOCUS UPON AND MEET THE NEEDS OF STUDENTS AS INDIVIDUALS INTEGRATING OUR FRENCH AND ENGLISH PROGRAMS BEGINNING IN THE PRESCHOOL YEARS TO MEET THE LANGUAGE NEEDS OF STUDENTS WITH THEIR DIVERSE LINGUISTIC BACKGROUNDS 0 0 2310001 5388 2950631 THE SCHOOL PROVIDES INDEPENDENT CO-EDUCATIONAL SERVICES TO APPROXIMATELY 160 STUDENTS OFFERING BILINGUAL (ENGLISH/FRENCH) EDUCATION FOR PRE-SCHOOL, PRE-KINDERGARTEN, KINDERGARTEN AND ELEMENTARY GRADES. 28616 11774 138790 DAYCARE - THE SCHOOL PROVIDES AN AFTER-SCHOOL DAYCARE PROGRAM FOR WORKING PARENTS, AND IN ADDITION, PROVIDES AN AFTER-SCHOOL STUDY HALL, ETC. 2338617 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 5 0 1 44 1 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X MARIEL HALL 4087460460 1522 LEWISTON DRIVE SUNNYVALE CA 94087 BERNARD MOREAU HEAD OF SCHOOL 40.00 X X 181750 0 27894 KENNETH HALL TREASURER 1.00 X X 0 0 0 CYRIL ISNARD PRESIDENT 1.00 X X 0 0 0 LORRAINE D'AMBRUOSO SECRETARY 1.00 X X 0 0 0 GIL MENDEZ DIRECTOR 1.00 X 0 0 0 FRANCIS ROLLAND DIRECTOR 1.00 X 0 0 0 JUDY JONES DIRECTOR 1.00 X 0 0 0 HELENE CHAN DIRECTOR 1.00 X 0 0 0 CHRIS SHAY SINCE MAY 2014 DIRECTOR 1.00 X 0 0 0 MARIEL HALL DIRECTOR OF ADMISSIONS 40.00 X 122906 0 20575 304656 0 48469 2 0 1 0 0 85286 85286 TUITION 611710 2903134 2903134 DAY CARE/STUDY HALL 611710 138790 138790 FEES 611710 48500 48500 3090424 76267 76267 1003 -1003 -1003 -1003 3250974 3089421 0 76267 17162 17162 152642 129715 22927 1438124 1351824 86300 59763 42722 17041 188342 158696 29646 122890 88481 34409 10640 10640 26403 26403 19757 19757 3237 3237 60129 60129 71786 71786 224575 224575 2384 2384 51421 41137 10284 23548 23548 FIELD TRIPS 79336 79336 PTA EXPENSES - SCRIPT 75623 75623 BOOK & SUPPLIES 57070 57070 MAINTENANCE AND SUPPLIE 32458 32458 43655 43655 2760945 2338617 346705 75623 1623368 2096112 717880 849247 25481 26641 1298116 387450 945588 910666 3034964 3115035 6347281 6997701 6700 10876 2825552 2981767 2832252 2992643 X 3515029 4005058 3515029 4005058 6347281 6997701 490029 0 X X 0 1 X 1 0 X 717249 158639 558610 333075 40192 292883 154162 107487 46675 93630 81132 12498 910666 ANNUITIES 2817077 F FIXED INCOME SECURITIES 297958 F 3115035 X 3158189 0 3158189 92785 92785 3250974 2668160 0 2668160 92785 92785 2760945 PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 3701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL RECOGNIZES A THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX-EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITON IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THIS STANDARD ALSO REQUIRES ORGANIZATIONS TO DISCLOSE QUANTITATIVE AND QUALITATIVE INFORMATION IN THEIR FINANCIAL STATEMENTS ABOUT UNCERTAIN TAX POSITIONS. THE SCHOOL'S EVALUATION ON AUGUST 31, 2014 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2010 THROUGH 2013 TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE TAX YEARS 2009 THROUGH 2013 REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE SCHOOL DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE 17,162. PTA EXPENSE NETTED AGAINST CONTRIBUTIONS 75,623. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE 17,162. PTA EXPENSE NETTED AGAINST CONTRIBUTIONS 75,623. 0 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'S NON-DISCRIMINATION POLICY IS PUBLISHED IN THE LEGAL NOTICES SECTION OF THE MAY 23, 2014 SAN FRANCISCO CHRONICLE. 1 FINANCIAL AID AWARDS 4 17162 FMV FINANCIAL AID IS AWARDED BASED, IN PART, ON NEED. THE AWARD IS NON-CASH AND REPRESENTS A REDUCTION IN TUITION RECEIVABLE. X X X 0 0 0 0 0 0 0 0 0 BERNARD MOREAU HEAD OF SCHOOL 181750 0 0 0 0 0 0 0 27894 0 209644 0 0 0 KENNETH HALL BOARD MEMBER AND TREASURER 5234 THE SCHOOL PAID FOR ACCOUNTING SERVICES TO A CPA FIRM IN WHICH KENNETH HALL IS A PARTNER.LIST TOTAL $5,234. 0 KENNETH HALL BOARD MEMBER AND TREASURER 143481 WAGES AND OTHER EMPLOYEE BENEFITS ARE PAID TO MARIEL HALL, ASSISTANT DIRECTOR AND DIRECTOR OF ADMISSIONS. MARIEL IS MARRIED TO KENNETH HALL.LIST TOTAL $143,481. 0 FORM 990, PART VI, SECTION A, LINE 2 KENNETH HALL, BOARD MEMBER AND TREASURER, AND MARIEL HALL, DIRECTOR OF ADMISSIONS, ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL AND THE CHAIR OF THE FINANCE COMMITTEE. QUESTIONS REGARDING THE FORM 990 ARE DIRECTED TO THE CPA FIRM THAT PREPARES THE FORM 990. ONCE ALL QUESTIONS ARE SATISFACTORILY ANSWERED, THE FORM IS SIGNED BY THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE ASKED TO AVOID ANY ACTIVITY, AGREEMENT, BUSINESS INVESTMENT OR INTEREST THAT COULD BE IN CONFLICT WITH THE SCHOOL'S INTEREST OR THAT COULD INTERFERE WITH THEIR SPECIFIC TRANSACTIONS, PRACTICE, OR ACTIVITY. ALL EMPLOYEES ARE ALSO ASKED TO AVOID ANY RELATIONSHIP THAT MAY PRESENT A CONFLICT OF INTEREST. EMPLOYEES ARE TOLD THAT THEY HAVE THE RESPONSIBILITY TO CLEARLY ADDRESS THE ISSUE WITH THE ADMINISTRATION OFFICE OF THE SCHOOL. EMPLOYEES SIGN THAT THEY HAVE READ THE AGREEMENT. THE BOARD REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS CHECK COMPENSATION LEVELS FOR SIMILAR ORGANIZATIONS' KEY EMPLOYEES. HEAD OF SCHOOL'S SALARY IS DETERMINED BY A COMBINATION OF THE EMPLOYMENT AGREEMENT AND AN ANNUAL REVIEW CONDUCTED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE SCHOOL'S FACILITIES. PART XII, LINE 2C EXPLANATION THERE IS NO CHANGE OF THE PROCESS FROM PRIOR YEARS.