2014-05-14T16:47:35-05:00 2013-06-30 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2012-07-01 520847186 LA FONDATION DU LYCEE FRANCAIS INTERNATIONAL DE WASHINGTON LAFO 3015308260 9600 FOREST RD BETHESDA MD 208141714 HELENE LEGAL-FABRE 3015308260 2014-05-12 1 WILLIAM E TURCO CPA P00369217 3012963600 2012 2015-11-30 17:44:51Z FRENCH INTERNATIONAL SCHOOL CATHERINE LEVY SILVERIA 9600 FOREST RD BETHESDA MD 208141714 21602499 0 X WWW.ROCHAMBEAU.ORG X 1966 DC PRIVATE SCHOOL PROVIDING ACCREDITED EDUCATION TO CHILDREN, KINDERGARTEN THROUGH HIGH SCHOOL. 13 13 265 13 0 0 74267 259286 19014721 19644452 12269 20059 478496 265598 19579753 20189395 99970 208320 0 0 11483732 12638227 0 0 222496 6545526 6506169 18129228 19352716 1450525 836679 36303412 37847792 17598880 17932880 18704532 19914912 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 15298822 208320 19644452 THE SCHOOL OPERATED A NURSERY SCHOOL SERVING CHILDREN AGES 3 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. 15298822 1 1 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 1 265 1 0 1 FR 0 0 0 1 1 0 0 0 0 X 13 13 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 CATHERINE SCHAEFFER 10.00 X X 0 0 0 ISABELLE BESNAINOU 10.00 X X 0 0 0 PHILIPPE SANCHEZ 8.00 X X 0 0 0 FABRICE MOSNERON-DUPIN 10.00 X 0 0 0 EMMANUEL ARRI 1.00 X 0 0 0 MAHER KILAJIAN 1.00 X 0 0 0 GERARD LEVAL 1.00 X 0 0 0 PHILIPPE LIETARD 1.00 X 0 0 0 CLAIRE MEDINA 1.00 X 0 0 0 HELENE DE NEUVILLE PANGAS 1.00 X 0 0 0 VERONIQUE SCANDIFFIO 1.00 X 0 0 0 ESTHER VARKAY 1.00 X 0 0 0 CHRISTINE AGATHON BURTON 1.00 X 0 0 0 CATHERINE LEVY SILVERIA 50.00 X 0 0 0 ERIC VETEAU 50.00 X 0 0 0 HELENE LEGAL-FABRE 50.00 X 97211 0 12539 TIMOTHY HENNESSEY 40.00 X 75177 0 3484 PATRICIA REYNAUD 50.00 X 126475 0 632 DOMINIQUE BAGNATO 40.00 X 101411 0 9959 400274 0 26614 2 0 0 0 CULBERTSON COMPANY OF VA LLC 11996 BALLS FORD ROAD MANASSAS VA 20109 CONSTRUCTION TO REPLACE MIDDLE SCHOOL RO 332981 J&B CLEANING SERVICES PO BOX 663 MERRIFIELD VA 221160663 CLEANING 164817 JOHNSON CONTROLS PO BOX 905240 CHARLOTTE NC 282905240 BUILDING REPAIRS & MAINTENANCE 162471 RF HOME IMPROVEMENTS 18611 BROOKE ROAD SANDY SPRING MD 20860 CONSTRUCTION 160654 AMERICAN TENNIS COURTS INC 4051 NORTH POINT ROAD BALTIMORE MD 21222 DESIGNING & INSTALLATION OF ATHLETIC FIE 132910 8 20300 238986 7200 259286 TUITION 900099 17817561 17817561 STUDENT ACTIVITIES 900099 1528415 1528415 EXAM CENTER 900099 298476 298476 19644452 20428 20428 68598 0 68598 68598 68598 1350088 1350457 -369 -369 -369 105201 20300 62647 42554 42554 OTHER 900099 154446 154446 154446 20189395 19644452 0 285657 208320 208320 189671 163133 23428 3110 10165204 8743440 1255315 166449 351675 302197 43601 5877 1087059 1020524 58631 7904 844618 725786 104716 14116 117299 117299 38500 38500 2103 2103 372585 244821 127764 36143 36143 1146704 873008 256635 17061 1975752 989064 986688 107311 88320 18991 74125 55421 18704 524948 467096 51424 6428 994978 821282 172167 1529 109468 31566 77902 FEES FOR SERVICES-AEFE 971433 546431 425002 AMORTIZATION 14176 11701 2453 22 CONSOLIDATION CONTINGEN 11932 11932 COMMUNITY SERVICE 6712 6712 2000 2000 19352716 15298822 3831398 222496 1000 1000 16098663 5745223 65105 122587 39889 107018 64654 56806 37546 44103 33053747 13030725 19775232 20023022 11540686 221323 207347 36303412 37847792 1509351 2345988 1890273 2137924 12620000 12310000 1579256 1138968 17598880 17932880 X 18533501 19865924 155510 33467 15521 15521 18704532 19914912 36303412 37847792 X 836679 -139031 512732 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14246357 168210 53 53 27239 14387328 14184257 120628 134 134 58528 14246357 12062550 2135586 178 178 13879 14184257 92741 12252365 333 333 282556 12062550 92741 657 657 92741 0.99890 0.00110 0 0 1731943 1731943 26102371 8521659 17580712 5219433 4509066 710367 20023022 CAPITAL LEASE OBLIGATION 51531 INTEREST RATE SWAP OBLIGATIONS 996884 DEFERRED RENT 90553 1138968 X 19801167 -139031 -309741 -448772 20249939 2103 -62647 -60544 20189395 18590787 62647 62647 18528140 2103 822473 824576 19352716 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. THE SCHOOL ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS POLICY, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. 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, 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSIONS NETTED AGAINST TUITION -822,473. GAIN ON CURRENCY FLUCTUATIONS 13,434. GAIN ON INTEREST RATE SWAP 499,298. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON LINE 8B -62,647. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON LINE 8B 62,647. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSIONS NETTED AGAINST TUITION 822,473. 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 SCHOOL'S NON-DISCRIMINATION POLICY IS PUBLISHED IN THE WASHINGTON POST AS WELL AS BEING PUBLISHED IN SCHOOL'S BROCHURES. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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. SPRING GALA 59422 19500 39922 1750 20015 SPRING FAIR 51802 51802 5131 31461 1 14277 800 13477 4291 125501 20300 105201 5131 1750 55767 62648 42553 1 STUDENT FINANCIAL AID 37 208320 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2012-03-22 12620000 REFINANCE SERIES 2004 BOND 0 0 0 A 310000 12620000 20000 12600000 2012 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 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 C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. NUMBER OF VOTING MEMBERS 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: GAIN ON CURRENCY FLUCTUATIONS 13,434. GAIN ON INTEREST RATE SWAP OBLIGATIONS 499,298. PROCESS FOR DETERMINING COMPENSATION OF THE HEAD OF SCHOOL 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 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0