2014-05-15T08:15:03-05:00 2013-12-31 111986323 MARCUM LLP 53 STATE STREET FLOOR 38 BOSTON MA 02109 990 2013-01-01 046045400 FRENCH CULTURAL CENTER INC FREN 6179120400 53 MARLBOROUGH STREET BOSTON MA 02116 EXECUTIVE DIRECTOR EXECUTIVE DIRECTOR 6179120400 2014-05-12 1 BARRY CHAIT P01452996 6177429666 2014-05-13 2013 2015-11-30 17:44:51Z CATHELINE VAN DEN BRANDEN 8 CLIFF ROAD WESTON MA 02493 4357077 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. 16 16 59 150 0 0 730759 747752 692662 744356 317443 827726 87705 -12394 1828569 2307440 0 0 0 0 1315105 1328442 0 0 159968 698249 789283 2013354 2117725 -184785 189715 12985447 15098953 352909 388902 12632538 14710051 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 864905 668461 EDUCATION AND TRANSLATION PROGRAMS. 234411 71527 CULTURAL AFFAIRS PROGRAMS. 257950 4368 LIBRARY SERVICES. 1357266 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 59 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X CATHELINE VAN DEN BRANDEN 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 BRAD CURLEY TRUSTEE 2.00 X 0 0 0 CATHARINE-MARY DONOVAN TRUSTEE 0.50 X 0 0 0 JEAN-FRANCOIS DUCREST TRUSTEE 2.00 X 0 0 0 GERARD MOUFFLET CHAIRMAN 4.00 X 0 0 0 DOMINIQUE BALY TRUSTEE 0.50 X 0 0 0 CHARLES DAVIDSON TRUSTEE 0.50 X 0 0 0 PATRICK PREVOST TRUSTEE 1.00 X 0 0 0 JOHN REED TRUSTEE/TREASURER 1.00 X 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 2.00 X 0 0 0 JOAN WOOD TRUSTEE 1.00 X 0 0 0 JAMES MICALI TRUSTEE 1.00 X 0 0 0 PIERRE SOREL TRUSTEE 1.00 X 0 0 0 JEROME MALAVOY TRUSTEE 1.00 X 0 0 0 VINCENT MARTIN TRUSTEE 1.00 X 0 0 0 ERIC WARD TRUSTEE 1.00 X 0 0 0 CATHELINE VAN DEN BRANDEN PRESIDENT/ED/CLERK 40.00 X 156395 0 0 BARBARA BOUQUEGNEAU DIRECTOR OF OPERATIONS 40.00 X 108548 0 0 264943 0 0 2 0 1 0 0 112439 129011 506302 103536 747752 PROGRAM REVENUE 611600 744356 744356 744356 257101 257101 8154 0 8154 8154 8154 2335484 1764859 570625 570625 570625 263937 129011 284778 -20841 -20841 OTHER 611600 293 293 293 2307440 744356 0 815332 148244 54616 46814 46814 1022339 712581 251401 58357 843 512 257 74 49774 25082 20556 4136 107242 70285 27324 9633 7847 7847 32000 32000 83408 83408 3753 2616 906 231 7622 1710 5162 750 34956 22983 8504 3469 54928 44019 9513 1396 23605 7574 10578 5453 2031 250 281 1500 78089 67857 7854 2378 34204 29722 3440 1042 OUTSIDE SERVICES 155640 103409 44398 7833 UTILTIES 46565 41088 4011 1466 BOOKS TAPES & SUBSCRIPT 33509 33311 198 0 PRINTING & GRAPHICS 18053 3645 8813 5595 173073 128159 35073 9841 2117725 1357266 600491 159968 183772 239708 44494 68386 64312 55674 621 482 64543 60911 2662636 1471413 1267609 1191223 11245464 13358479 80000 80000 34632 44090 12985447 15098953 163343 204827 189566 184075 352909 388902 X 9218455 10697346 172135 197955 3241948 3814750 12632538 14710051 12985447 15098953 189715 1887798 0 X 0 1 X 1 0 X 449491 450395 738474 617729 627668 2883757 449491 450395 738474 617729 627668 2883757 842618 2041139 177850 187497 178180 201259 257101 1001887 1627 979 289 705 293 3893 3889537 4826503 0.52480 0.49960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 11325464 28544 2715524 547645 83408 13438479 10442850 106244 1323729 471883 75476 11325464 10818796 80000 66512 449973 72485 10442850 10395547 1020854 525197 72408 10818796 8807628 325000 1706167 377584 65664 10395547 0.70690 0.28390 0.00920 0 0 37635 37635 2276653 1177130 1099523 348348 294283 54065 1191223 X 4111830 1887798 1887798 2224032 83408 83408 2307440 2034317 0 2034317 83408 83408 2117725 PART III, LINE 1A: LIBRARY COLLECTIONS: THE CENTER HAS APPROXIMATELY 28,000 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, 2013 OR 2012. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CENTER'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. BASTILLE DAY 121200 58502 62698 4147 3705 378 137407 TOUR DE FRANCE 224231 56272 167959 2872 26227 206 61765 3 47517 14237 33280 2333 8583 1818 35337 392948 129011 263937 9352 38515 2402 234509 284778 -20841 1 SCHOLARSHIPS ARE PROVIDED TO RECIPIENTS FOR PURPOSES OF ASSISTING WITH THE COST OF TRAVELING TO FRANCE FOR EDUCATIONAL AND CULTURAL ENRICHMENT. 9 10466 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/ED/CLERK 155861 0 0 0 534 0 0 0 0 0 156395 0 0 0 X 1 10413 QUOTED MARKET VALUE X 6 37638 FOOD AND WINE FOR EVENTS X ADVERTISING 3 26650 RETAIL VALUE X TRAVEL AND LO 9 24000 RETAIL VALUE X EVENT SUPPLIE 6 4835 RETAIL VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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.