2014-05-15T12:10:47-05:00 2013-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2012-07-01 942427286 ECOLE BILINGUE ECOL 5105493867 1009 HEINZ AVENUE BERKELEY CA 94710 FREDERIC CANADAS 5105493867 2014-05-14 1 ANNE BIANCHINI P00875158 4155436900 2012 2016-02-25 16:41:14Z ECOLE BILINGUE DE BERKELEY FREDERIC CANADAS 1009 HEINZ AVENUE BERKELEY CA 94710 13598654 0 X WWW.EB.ORG X 1977 CA THE SCHOOL IS ORGANIZED AND OPERATED FOR THE PURPOSE OF PROVIDING EDUCATIONAL SERVICES. 26 26 153 200 0 0 863941 921956 11511315 12328539 64644 82359 203400 196277 12643300 13529131 1634773 1591338 0 0 7993935 8635634 0 0 479616 2743361 2653509 12372069 12880481 271231 648650 17832640 18013827 13124829 12655524 4707811 5358303 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 9769690 1591338 12357678 PROVIDE APPROXIMATELY 560 STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH THE EIGHTH GRADE WITH A BILINGUAL (FRENCH-ENGLISH) EDUCATION. 9769690 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 33 0 1 153 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 26 26 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 AL MOORE 2.00 X 0 0 0 HELENE CAHEN 2.00 X X 0 0 0 CHRISTINE CHAPON 2.00 X 0 0 0 THOMAS CLYDESDALE 2.00 X X 0 0 0 TAMARA DANEY 2.00 X 0 0 0 NATHALIE DESTANDAU 2.00 X 0 0 0 PHILIPPE DIETZ 2.00 X 0 0 0 JOANNE HOM-ADDIS 2.00 X 0 0 0 JAMES LEVINE 2.00 X 0 0 0 KILI SUMMER MCGOWAN 2.00 X 0 0 0 MARK POFF 2.00 X X 0 0 0 ANDREA BACIGALUPO-LEE 2.00 X 0 0 0 JOHN ROSENTHAL 2.00 X 0 0 0 SUE CAMPBELL 2.00 X 0 0 0 SETENAY FRUCHT 2.00 X 0 0 0 LOY SHEFLOTT 2.00 X 0 0 0 LYNN VAN HOUSEN 2.00 X X 0 0 0 JOHN PALMER 2.00 X 0 0 0 RICK RICHETTA 2.00 X 0 0 0 CORINNE PLUCHE 2.00 X 0 0 0 PETER SECOR 2.00 X X 0 0 0 TANU SANKALIA 2.00 X 0 0 0 ROMAIN SERMAN 2.00 X 0 0 0 BERNARD LEHUCHER 2.00 X 0 0 0 DENIS BISSON 2.00 X 0 0 0 IVAN BERTOUX 2.00 X 0 0 0 FREDERIC CANADAS 40.00 X 290123 0 30017 ANTOINE PORTALES 40.00 X 179271 0 23824 FLORENCE KRAGEN 40.00 X 116589 0 19650 DOUGLAS MANN 40.00 X 141077 0 14766 THIERRY DURANDARD 40.00 X 141077 0 14766 868137 0 103023 5 0 1 0 GUERRA CONSTRUCTION GROUP 984 MEMOREX DRIVE SANTA CLARA CA 95050 CONSTRUCTION SERVICES 116064 1 79847 842109 921956 TUITION AND FEES 611710 12035366 12035366 EXTENDED DAY CARE AND CAMPS 611710 253435 253435 AFTER SCHOOL ACTIVITIES 611710 39738 39738 12328539 82359 82359 150069 0 150069 150069 150069 65832 79847 65832 0 20760 3691 17069 17069 MISCELLANEOUS INCOME 611710 29139 29139 29139 13529131 12357678 0 249497 1591338 1591338 983133 107637 618775 256721 5845700 4468943 1293090 83667 268474 204473 59296 4705 1067710 818330 219795 29585 470617 327102 143515 45351 45351 30546 30546 128341 94648 21862 11831 23026 23026 78648 63329 5748 9571 290898 257266 14796 18836 47645 4432 29380 13833 10616 10616 478712 478712 425526 340420 42553 42553 96614 96614 MISCELLANEOUS 522049 512572 9327 150 TEXTBOOKS 129698 129698 LIBRARY/OTHER ACTIVITIE 128564 128564 PROFESSIONAL DEVELOPMEN 84954 73643 4482 6829 132321 48943 82043 1335 12880481 9769690 2631175 479616 X 2740 2740 3735999 3922480 517505 273455 141409 131222 30000 0 31699 59175 16962098 4137678 12795530 12824420 41149 47887 330074 314846 206535 437602 17832640 18013827 1067914 1133266 1652256 1288419 7839295 7701786 13439 20605 2546795 2506318 5130 5130 13124829 12655524 X 2809839 2988450 1753774 2187606 144198 182247 4707811 5358303 17832640 18013827 648650 1842 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 144198 30440 7609 182247 127575 18210 -1587 144198 105956 12990 8629 127575 91711 10041 4204 105956 79674 26253 -10521 3695 91711 1.00000 0 0 4512021 4512021 9893408 1995927 7897481 2081189 1774952 306237 475480 366799 108681 12824420 DEPOSITS 5130 5130 X 11939635 1842 1842 11937793 1591338 1591338 13529131 11289143 0 11289143 1591338 1591338 12880481 PART IV, LINE 2B: THE SCHOOL HOLDS FUNDS FOR THE PARENTS' ASSOCIATION AND STUDENT COUNCIL. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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, 2013. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 ENTERPRISE 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 SCHOOLS EVALUATION ON JUNE 30, 2013 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2009 THROUGH 2012 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2008 THROUGH 2012 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 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,591,338. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,591,338. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE POLICY WAS PUBLICIZED IN THE SAN FRANCISCO CHRONICLE ON MAY 16, 2013, A PUBLICATION THAT SERVES THE SAN FRANCISCO BAY AREA. THE POLICY IS ALSO PUBLICIZED IN OUR BROCHURE AND ON OUR WEBSITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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. AUCTION 125715 69363 56352 56352 MARCHE 19964 10484 9480 9480 145679 79847 65832 65832 65832 0 20760 3691 0 20760 3691 3691 17069 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 244 1591338 FMV FINANCIAL AID PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: WE APPLY FINANCIAL AID 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 290123 0 0 0 0 0 0 0 30017 0 320140 0 0 0 ANTOINE PORTALES 179271 0 0 0 0 0 0 0 23824 0 203095 0 0 0 DOUGLAS MANN 141077 0 0 0 0 0 0 0 14766 0 155843 0 0 0 THIERRY DURANDARD 141077 0 0 0 0 0 0 0 14766 0 155843 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 A 7850000 275886 7574114 2012 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 AUDIT IS REVIEWED BY FINANCE COMMITTEE. THE 990 IS COMPLETED BY THE SAME CPA WHO COMPLETED THE AUDIT AND RESULTS FROM 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 ISBOA (90 LOCAL INDEPENDENT SCHOOLS) ARE USED TO DETERMINE REASONALBLE 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 X, COLUMN (A): CERTAIN AMOUNTS HAVE BEEN RECLASSIFED TO CONFORM TO THE CURRENT YEAR'S PRESENTATION. THE RECLASSIFICATIONS DO NOT CHANGE NET ASSETS. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEARS.