2015-05-14T11:12:46-05:00 2014-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2013-07-01 942427286 ECOLE BILINGUE DE BERKELEY ECOL 5105493867 1009 HEINZ AVENUE BERKELEY CA 94710 FREDERIC CANADAS HEAD OF SCHOOL 5105493867 2015-05-13 1 ROGER BULOSAN P00221282 4155436900 2013 2016-03-07 17:11:31Z ECOLE BILINGUE DE BERKELEY FREDERIC CANADAS 1009 HEINZ AVENUE BERKELEY CA 94710 14460800 0 X WWW.EB.ORG X 1977 CA THE SCHOOL IS ORGANIZED AND OPERATED FOR THE PURPOSE OF PROVIDING EDUCATIONAL SERVICES. 19 19 145 200 0 0 921956 1105020 12328539 12985336 82359 82569 196277 215702 13529131 14388627 1591338 2238846 0 0 8635634 8806072 0 0 507719 2653509 2384862 12880481 13429780 648650 958847 18013827 23823338 12655524 17499777 5358303 6323561 X ECOLE BILINGUE DE BERKELEY EDUCATES A DIVERSE POPULATION OF BOYS AND GIRLS, INSPIRING THEM TO STRIVE FOR ACADEMIC EXCELLENCE AND TO DEVELOP A HIGH SENSE OF PERSONAL AND SOCIAL RESPONSIBILITY.WE OFFER A CHALLENGING AND RIGOROUS COURSE OF STUDY IN BOTH FRENCH AND ENGLISH, SET IN A MULTICULTURAL ENVIRONMENT.WE SUPPORT EACH STUDENT IN THE ACQUISITION OF SKILLS AND THE DEVELOPMENT OF CHARACTER NECESSARY FOR CITIZENSHIP IN AN INCREASINGLY COMPLEX WORLD. 0 0 10141262 2238846 13011786 PROVIDE APPROXIMATELY 560 STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH THE EIGHTH GRADE WITH A BILINGUAL (FRENCH-ENGLISH) EDUCATION. 10141262 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 1 145 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X ANTOINE PORTALES 5105493867 1009 HEINZ AVENUE BERKELEY CA 94710 FREDERIC CANADAS NON-VOTING HEAD OF SCHOOL 40.00 X X 303246 0 26041 YUSEF ALEXANDRINE TRUSTEE 2.00 X 0 0 0 ANDREA BACIGALUPO-LEE TRUSTEE 2.00 X 0 0 0 HELENE CAHEN AT-LARGE 2.00 X X 0 0 0 SUE CAMPBELL NON-VOTING TRUSTEE 2.00 X 0 0 0 CHRISTINE CHAPON TRUSTEE 2.00 X 0 0 0 TAMARA DANEY TRUSTEE 2.00 X 0 0 0 PHILIPPE DIETZ TRUSTEE 2.00 X 0 0 0 SETENAY FRUCHT TRUSTEE 2.00 X 0 0 0 JOANNE HOM-ADDIS TRUSTEE 2.00 X 0 0 0 SHARON LE DUY TRUSTEE 2.00 X 0 0 0 JAMES LEVINE VICE PRESIDENT 2.00 X X 0 0 0 JEFF LOUSTAU TRUSTEE 2.00 X 0 0 0 KILI SUMMER MCGOWAN TRUSTEE 2.00 X 0 0 0 AL MOORE TRUSTEE 2.00 X 0 0 0 JOHN PALMER SECRETARY 2.00 X X 0 0 0 STEPHANE PRUNET TRUSTEE 2.00 X 0 0 0 MARK POFF TREASURER 2.00 X X 0 0 0 TANU SANKALIA TRUSTEE 2.00 X 0 0 0 PETER SECOR PRESIDENT 2.00 X X 0 0 0 LOY SHEFLOTT TRUSTEE 2.00 X 0 0 0 MARION TOBIE NON-VOTING TRUSTEE 2.00 X 0 0 0 ROMAIN SERMAN NON-VOTING HONORARY CHAIRMAN 2.00 X 0 0 0 BERNARD LEHUCHER NON-VOTING TRUSTEE 2.00 X 0 0 0 STEPHANE RE NON-VOTING TRUSTEE 2.00 X 0 0 0 GILLES DELCOURT NON-VOTING TRUSTEE 2.00 X 0 0 0 ANTOINE PORTALES DIRECTOR OF BUSINESS AND FINANCE 40.00 X 173175 0 24965 FLORENCE KRAGEN DIRECTOR OF ADVANCEMENT 40.00 X 123510 0 21766 THIERRY DURANDARD ASSISTANT HEAD OF SCHOOL 40.00 X 147611 0 15918 BRIGITTE BASTRENTA DIRECTOR OF ADMISSIONS 40.00 X 105402 0 15081 852944 0 103771 5 0 1 0 AL'S BUILDING MAINTENANCE 4960 ELROD DRIVE CASTRO VALLEY CA 94546 JANITORIAL SERVICES 160641 1 97495 1007525 1105020 TUITION AND FEES 611710 12656315 12656315 EXTENDED DAY CARE AND CAMPS 611710 283458 283458 AFTER SCHOOL ACTIVITIES 611710 45563 45563 12985336 82655 82655 171011 0 171011 171011 171011 8072 8158 -86 -86 -86 61402 97495 61402 0 20854 2613 18241 18241 MISCELLANEOUS INCOME 611710 26450 26450 26450 14388627 13011786 0 271821 2238846 2238846 1209150 354212 599247 255691 5795142 4361080 1333941 100121 269892 200529 64645 4718 1035375 780178 219508 35689 496513 350579 145934 95447 95447 40670 40670 133267 97597 23470 12200 34811 34811 88746 65296 12792 10658 9793 9793 328283 286941 18658 22684 53289 2640 35166 15483 20543 20543 526040 526040 457326 365860 45733 45733 98623 98623 TEXTBOOKS 123977 123977 LIBRARY AND OTHER 107136 107136 BAD DEBT 82089 82089 PROF. DEVELOPMENT 69044 61220 4462 3362 115778 85697 28701 1380 13429780 10141262 2780799 507719 2740 2741 3922480 5680091 273455 181550 131222 122278 59175 28157 20642318 4527292 12824420 16115026 47887 913894 314846 354580 437602 425021 18013827 23823338 1133266 1309711 1288419 4237010 7701786 7556062 20605 27590 2506318 4364274 5130 5130 12655524 17499777 X 2988450 5847501 2187606 200767 182247 275293 5358303 6323561 18013827 23823338 X 958847 6411 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 182247 80782 12264 275293 144198 30440 7609 182247 127575 18210 -1587 144198 105956 12990 8629 127575 91711 10041 4204 105956 1.00000 0 0 7270376 7270376 10308570 2279845 8028725 2220924 1872127 348797 842448 375320 467128 16115026 DEPOSITS 5130 5130 X 12156192 6411 6411 12149781 2238846 2238846 14388627 11190934 0 11190934 2238846 2238846 13429780 PART IV, LINE 2B: THE SCHOOL HOLDS FUNDS FOR THE PARENTS' ASSOCIATION AND STUDENT COUNCIL. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF ONE FUND, THE ECOLE BILINGUE ENDOWMENT FUND (PREVIOUSLY KNOWN AS SILVER JUBILEE ENDOWMENT FUND), ESTABLISHED TO PROVIDE SUPPORT TO THE SCHOOL IN PERPETUITY. THE ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS ONLY. THE DONORS HAVE STIPULATED, AS A CONDITION IN THE GIFT INSTRUMENT, THAT THE PRINCIPAL IS TO BE HELD IN PERPETUITY. THE INVESTMENT INCOME IS TO BE REINVESTED FOR A MINIMUM OF THREE YEARS TO JUNE 30, 2007. AFTER JUNE 30, 2007, THE SCHOOL WILL BE ENTITLED TO RECEIVE A DISTRIBUTION OF 4% ABOVE THE INFLATION RATE OVER THE PREVIOUS 36 MONTH PERIOD PROVIDED THAT THE DISTRIBUTION IS GREATER THAN $10,000 PER YEAR AND DOES NOT INVADE PRINCIPAL. IF THE DISTRIBUTION IS LESS THAN $10,000, THE INVESTMENT INCOME WILL BE REINVESTED TO PRINCIPAL. THERE WERE NO DISTRIBUTIONS MADE FROM THE INCEPTION OF THE GIFT THROUGH THE YEAR ENDED JUNE 30, 2014. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION 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 POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S EVALUATION ON JUNE 30, 2014 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2010 THROUGH 2013 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2009 THROUGH 2013 TAX YEARS 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 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON FOREIGN HOLDINGS 6,411. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,238,846. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,238,846. 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 POLICY WAS PUBLICIZED IN THE SAN FRANCISCO CHRONICLE ON MAY 23, 2014, A PUBLICATION THAT SERVES THE SAN FRANCISCO BAY AREA. THE POLICY IS ALSO PUBLICIZED IN THE SCHOOL'S BROCHURE AND ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 THE FRENCH GOVERNMENT GIVES FINANCIAL AID TO ITS CITIZENS. THE SCHOOL RECEIVES THE FUNDS AND APPLIES THEM TO THE ELIGIBLE STUDENTS AS DIRECTED BY THE FRENCH GOVERNMENT. MARCHE 21560 8896 12664 12664 AUCTION 137337 88599 48738 48738 158897 97495 61402 61402 61402 0 20854 2613 0 20854 2613 2613 18241 CA 0 SCHOOLS ARE EXEMPT FROM THE REGISTRATION AND REPORTING REQUIREMENTS IN CALIFORNIA. 0 0 0 1.00000 ADVANCEMENT OFFICE 1009 HEINZ AVENUE BERKELEY CA 94710 0 0 1 SCHOLARSHIPS FOR VARIOUS INDIVIDUALS 236 2238846 FMV FINANCIAL AID AND TUITION REMISSION PART I, LINE 2: THE SCHOOL APPLIES FINANCIAL AID AND TUITION REMISSION TO STUDENTS' TUITION BILLINGS AND IT IS USED SOLELY TO REDUCE THE AMOUNT OF THEIR TUITION. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 FREDERIC CANADAS NON-VOTING HEAD OF SCHOOL 303246 0 0 0 0 0 0 0 26041 0 329287 0 0 0 ANTOINE PORTALES DIRECTOR OF BUSINESS AND FINANCE 173175 0 0 0 0 0 0 0 24965 0 198140 0 0 0 THIERRY DURANDARD ASSISTANT HEAD OF SCHOOL 147611 0 0 0 0 0 0 0 15918 0 163529 0 0 0 PART I, LINE 1A DISCRETIONARY SPENDING ACCOUNT EXPENSES ARE FOR THE SCHOOOL, NOT FOR THE INDIVIDUALS' OWN BENEFIT. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 2012-04-01 7850000 REDEEM SERIES 2009 BONDS, PARTIAL PAYOFF OF NOTE, REFINANCING OF PROPERTY 0 0 0 B ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 2013-09-25 1900000 FUND CAPITAL EXPENDITURES FOR THE ACQUISITION OF PROPERTY AT NINTH STREET 0 0 0 A 7850000 275886 7574114 2012 0 0 1 1 B 1900000 57028 1842972 2013 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 AUDIT IS REVIEWED BY THE FINANCE COMMITTEE. THE 990 IS COMPLETED BY THE SAME CPA WHO COMPLETED THE AUDIT AND RESULTS FROM THE AUDIT ARE USED IN THE 990. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES SIGN AGREEMENTS INDICATING THE NON-EXISTENCE OR EXISTENCE OF CONFLICTS OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DECIDES THE HEAD OF SCHOOL'S SALARY AND APPROVES THE BUSINESS MANAGER'S SALARY. STATISTICS FROM INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION (90 LOCAL INDEPENDENT SCHOOLS) ARE USED TO DETERMINE REASONABLE COMPENSATION BASED ON FACTORS SUCH AS SIZE OF THE STUDENT BODY, DEMOGRAPHICS, TENURE, ETC. FORM 990, PART VI, SECTION C, LINE 19 FINANCIALS AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON FOREIGN HOLDINGS 6,411. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEARS.