2013-07-11T09:58:13-05:00 2012-12-31 111986323 MARCUM LLP 53 STATE STREET FLOOR 38 BOSTON MA 02109 990 2012-01-01 046045400 FRENCH CULTURAL CENTER INC FREN 6179120400 53 MARLBOROUGH STREET BOSTON MA 02116 EXECUTIVE DIRECTOR 6179120400 2013-06-25 1 BARRY CHAIT P01452996 6177429666 2012 2016-02-24 21:20:13Z CATHELINE VAN DEN BRANDEN 8 CLIFF ROAD WESTON MA 02493 3334837 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 64 140 0 0 853914 730759 684193 692662 364985 317443 6694 87705 1909786 1828569 0 0 0 0 1242205 1315105 0 0 215255 722857 698249 1965062 2013354 -55276 -184785 12141493 12985447 330456 352909 11811037 12632538 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 806199 641146 EDUCATION AND TRANSLATION PROGRAMS. 183113 47438 CULTURAL AFFAIRS PROGRAMS. 242530 4078 LIBRARY SERVICES. 1231842 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 64 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 1.00 X 0 0 0 BARBARA DE BRAGANCA 1.00 X 0 0 0 BRAD CURLEY 2.00 X 0 0 0 CATHARINE-MARY DONOVAN 0.50 X 0 0 0 JEAN-FRANCOIS DUCREST 2.00 X 0 0 0 GERARD MOUFFLET 4.00 X 0 0 0 DOMINIQUE BALY 0.50 X 0 0 0 CHARLES DAVIDSON 0.50 X 0 0 0 PATRICK PREVOST 1.00 X 0 0 0 JOHN REED 1.00 X X 0 0 0 LUCY SPRAYREGEN 1.00 X 0 0 0 ERIC VOGT 2.00 X 0 0 0 STEVEN GALANTE 2.00 X 0 0 0 JOAN WOOD 1.00 X 0 0 0 JAMES MICALI 1.00 X 0 0 0 PIERRE SOREL 1.00 X 0 0 0 CATHELINE VAN DEN BRANDEN 40.00 X 149788 0 3903 149788 0 3903 1 0 0 0 0 111513 132270 486976 96672 730759 PROGRAM REVENUE 611600 692662 692662 692662 201259 201259 10553 0 10553 10553 10553 1362043 1245859 116184 116184 116184 336856 132270 260409 76447 76447 OTHER 611600 705 705 705 1828569 692662 0 405148 149788 61026 42992 45770 1007520 660873 242675 103972 617 367 169 81 52410 28125 17217 7068 104770 65340 25878 13552 4703 4703 30050 30050 75476 75476 3693 2486 841 366 8896 4797 2599 1500 32850 21448 8280 3122 47218 33082 12113 2023 18980 4710 8161 6109 2479 295 1549 635 83171 72150 8323 2698 32180 27916 3220 1044 OUTSIDE SERVICES 93623 50484 35102 8037 UTILITIES 64927 56509 5524 2894 BOOKS, TAPES, SUBSCIPTI 42532 42152 359 21 PRINTING AND GRAPHICS 22898 6284 12570 4044 134573 89095 33159 12319 2013354 1231842 566257 215255 134047 183772 40200 44494 97374 64312 1997 621 53926 64543 2659209 1391600 1334707 1267609 10362850 11245464 80000 80000 36392 34632 12141493 12985447 149759 163343 180697 189566 330456 352909 X 8627450 9218455 154878 172135 3028709 3241948 11811037 12632538 12141493 12985447 -184785 1006286 0 X 0 1 X 1 0 X 359680 449491 450395 738474 617729 2615769 359680 449491 450395 738474 617729 2615769 794530 1821239 278617 177850 187497 178180 201259 1023403 2920 1627 979 289 705 6520 3645692 4521492 0.49960 0.47580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 10442850 106244 1323729 471883 75476 11325464 10818796 80000 66512 449973 72485 10442850 10395547 1020854 525197 72408 10818796 8807628 325000 1706167 377584 65664 10395547 12539187 -2884512 752460 94587 8807628 0.70630 0.29370 0 0 37635 37635 2276653 1109248 1167405 344921 282352 62569 1267609 X 2759379 1006286 1006286 1753093 75476 75476 1828569 1937878 0 1937878 75476 75476 2013354 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CENTER RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE THE CENTER 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, 2012 OR 2011. 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 131310 57168 74142 3863 5966 1258 123677 TOUR DE FRANCE 234288 62788 171500 872 26383 314 57822 3 103527 11940 91587 1101 19113 307 19733 469125 131896 337229 5836 51462 1879 201232 260409 76820 1 SCHOLARSHIPS ARE PROVIDED TO RECIPIENTS FOR PURPOSES OF ASSISTING WITH THE COST OF TRAVELING TO FRANCE FOR EDUCATIONAL AND CULTURAL ENRICHMENT. 15 19586 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 1 27824 QUOTED MARKET VALUE X 6 865 FOOD AND WINE FOR EVENTS X TRAVEL AND LODGING 9 1600 RETAIL VALUE X ADVERTISING 3 24398 RETAIL VALUE X EVENT SUPPLIES AND SERVICES 6 41985 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.