2013-12-05T16:09:59-06:00 2013-06-30 043121055 KIRKLAND ALBRECHT & FREDRICKSON LLC 10 FORBES ROAD WEST BRAINTREE MA 02184 990 2012-07-01 042385120 LYCEE INTERNATIONAL DE BOSTON INTERNATIONAL SCHOOL OF BOSTON INC LYCE 6174991451 45 MATIGNON ROAD CAMBRIDGE MA 02140 NORMAN SAUCIER 6174991451 2013-11-15 1 MICHAEL HINCHEY P00451160 7813562000 2013-11-15 2012 2015-11-30 17:44:51Z ISABELLE PRAUD 45 MATINGTON ROAD CAMBRIDGE MA 02140 16280088 0 X WWW.ISBOS.ORG X 1964 MA THE MISSION OF THE INTERNATIONAL SCHOOL OF BOSTON IS TO SHAPE LIFELONG ACHIEVERS WHO CAN SPEAK AND AND THINK IN MULTIPLE LANGUAGES AND WHO CAN APPLY THEIR KNOWLEDGE ANYWHERE IN THE WORLD. OUR DISTINCTIVE BILINGUAL CURRICULAM IS ROOTED IN THE RIGOR AND CREATIVITY OF THE FRENCH AND AMERICAN ACADEMIC TRADITIONS. WE INSPIRE OUR DIVERSE INTERNATIONAL STUDENT BODY TO PURSUE ACADEMIC EXCELLENCE, AND WE PREPARE OUR GRADUATES TO THRIVE AT THE WORLD'S BEST UNIVERSITIES. 14 14 229 100 0 0 373210 331453 13373919 15518153 34901 24726 275834 343211 14057864 16217543 683985 848142 0 0 9123240 10158915 0 0 315052 3656363 4093845 13463588 15100902 594276 1116641 24244269 24862176 19416067 18917333 4828202 5944843 X THE MISSION OF THE LYCEE INTERNATIONAL DE BOSTON/INTERNATIONAL SCHOOL OF BOSTON IS TO SHAPE LIFELONG ACHIEVERS WHO CAN SPEAK AND THINK IN MULTIPLE LANGUAGES AND WHO CAN APPLY THEIR KNOWLEDGE ANYWHERE IN THE WORLD. OUR DISTINCTIVE BILINGUAL CURRICULUM IS ROOTED IN THE RIGOR AND CREATIVITY OF THE FRENCH AND AMERICAN ACADEMIC TRADITIONS. WE INSPIRE OUR DIVERSE INTERNATIONAL STUDENT BODY TO PURSUE ACADEMIC EXCELLENCE, AND WE PREPARE OUR GRADUATES TO THRIVE AT THE WORLDS BEST UNIVERITIES. 0 0 12054461 848142 15816411 OPERATION OF A BILINGUAL (ENGLISH/FRENCH) ELEMENTARY AND SECONDARY SCHOOL (PRESCHOOL THROUGH TWELFTH GRADE) FOR APPROXIMATELY 550 STUDENTS. PARTIAL SCHOLARSHIPS ARE AWARDED TO STUDENTS. 12054461 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 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 47 0 229 1 0 1 FR 0 0 0 1 1 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X THE ORGANIZATION 6174991451 45 MATIGNON ROAD CAMBRIDGE MA 02140 NATHALIE BEAUVAIS 2.00 X 0 0 0 ALEXIA DUC 2.00 X 0 0 0 PATRICK HAMILTON 4.00 X 0 0 0 RICHARD LABAUDINIERE 4.00 X 0 0 0 MARIE SAINT - HILAIRE 2.00 X 0 0 0 XAVIER LEFEBVRE 2.00 X 0 0 0 NORMAND SAUCIER 40.00 X X 133697 0 14376 ANNE CHRISTINE RICE 2.00 X 0 0 0 ARNAUD BERNAERT 2.00 X 0 0 0 RICHARD BLUMENTHAL 40.00 X X 206100 0 16645 BETH ANN DAHAN 2.00 X 0 0 0 NATHALIE DUCREST 4.00 X 0 0 0 NICOLE FERRY LACCHIA 2.00 X 0 0 0 MARY AN SOREL 2.00 X 0 0 0 FABIEN FIESCHI 2.00 X 0 0 0 CARY GREEN 2.00 X 0 0 0 RENE ROBERT 2.00 X 0 0 0 ISABELLE PRAUD 40.00 X 27692 0 3814 LEIGH A DOHERTY 40.00 X 123211 0 12958 BARBARA SARAN 40.00 X 112305 0 12403 603005 0 60196 4 0 1 0 0 8435 323018 331453 TUITION FEES 611710 14488352 14488352 EXTRA - CURRICULAR PROGRAM 611710 684060 684060 LUNCH PROGRAM 611710 280131 280131 OTHER INCOME 611710 65610 65610 15518153 33178 33178 8452 -8452 -8452 -8452 90594 8435 54093 36501 36501 CHINESE PROGRAM 611710 256000 256000 STUDENT BUSING 611710 50710 50710 306710 16217543 15816411 0 69679 848142 848142 8592390 6917040 1502542 172808 953048 718081 201392 33575 613477 492528 108105 12844 422058 361561 56691 3806 138634 138634 60558 60558 73447 73447 716858 344391 372467 610460 596458 12022 1980 48678 48678 202946 192799 8118 2029 402621 388629 11194 2798 49736 49736 REPAIRS AND MAINTENANCE 304769 289530 12191 3048 LUNCH PROGRAM 276867 276867 CLASSROOM INSTRUCTION 264994 264994 FIELD TRIPS 264887 264887 256332 98554 75614 82164 15100902 12054461 2731389 315052 5925988 5574685 8387860 7835935 74220 37465 238720 103944 13816076 2979512 9840074 10836564 128710 122280 24244269 24862176 1395556 1445628 13065646 12773316 4221776 4076196 694046 599413 39043 22780 19416067 18917333 X 4775202 5791885 50000 149958 3000 3000 4828202 5944843 24244269 24862176 1116641 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: THE INTERNATIONAL SCHOOL OF BOSTON BELONGS TO MEMBER ORGANIZATIONS, WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. SOME PORTION OF MEMBERSHIP DUES MAY BE UTILIZED FOR LOBBYING ACTIVITIES. 1825474 1825474 5516424 1041571 4474853 5280699 934799 4345900 671958 607102 64856 521521 396040 125481 10836564 OTHER LIABILITIES(DETAIL)-990 22780 22780 X 15423494 54093 54093 15369401 848142 848142 16217543 14306853 54093 54093 14252760 848142 848142 15100902 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL QUALIFIES AS A TAX EXEMPT, NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAX ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE SCHOOL IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. THE SCHOOL ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT JUNE 30, 2012, MANAGEMENT BELIEVES THAT THE SCHOOL HAS NO MATERIAL UNCERTAIN TAX POSITIONS. THE SCHOOL FILES INFORMATIONAL TAX RETURNS IN THE U.S. FEDERAL AND MASSACHUSETTS STATE JURISDICTIONS. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 54,093. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP/FINANCIAL AID ADD-BACK TO REVENUE 848,142. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 54,093. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP/FINANCIAL AID ADD-BACK TO REVENUE 848,142. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIALLY NON DISCRIMINARY POLICY IS PRINTED ON ITS STATIONARY AND BROCHURES; IT IS ALSO THE POLICY OF THE ASOCIATION OF THE INDEPENDENT SCHOOLS OF NEW ENGLAND, OF WHICH THE SCHOOL IS A MEMBER, AND IS PUBLISHED BY THE ASSOCIATION OF EACH FALL IN THE BOSTON GLOBE GALA DINNER 93924 8435 85489 31366 3350 19377 1 5105 5105 99029 8435 90594 31366 3350 19377 54093 36501 1 FINANCIAL AID AND SCHOLARSHIPS BASED ON DEMOSNTRATED FINANCIAL NEES 82 848142 FMV OF PUBLISHED TUITION RATEES TUITION ASSISTANCE SCHEDULE I, PART I, LINE 2: FINANCIAL AID/SCHOLARSHIPS AWARDED ON A NON DISCIMIANRY BASIS. DISCLOSURE WOULD VIOLATE FAMILY PRIVACY ACT 1 X X X X 0 0 0 0 0 0 0 0 0 RICHARD BLUMENTHAL 195675 0 0 0 10425 0 10425 0 6220 0 222745 0 0 0 A 2005 MASSACHUSETTS DEVELOPMENT FINANCE AGENY 42 TAX EXEMPT BONDS 043431814 NONEAVAIL 2005-11-21 3700000 FINANCE PURCHASE OF THE CAMBRIDGE CAMPUS 0 0 0 B 2008 MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 42 TAX EXEMPT BONDS 043431814 NONEAVAIL 2008-11-25 1200000 FINANCE RENOVATIONS OF THE CAMBRIDGE CAMPUS 0 0 0 A 3700000 73052 3626948 2006 0 0 1 1 B 1200000 87709 1112291 2009 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE 990 IS PROVIDED TO THE BOARD OF TRUSTEES AND IS THOROUGHLY REVIEWED BEFORE IT IS FILED FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED AND UPDATED BY THE BOARD ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION FOR THE HEAD OF SCHOOL AND CFO. BOTH EMPLOYEES HAVE WRITTEN CONTRACTS. BOTH OF THEIR SALARIES ARE REVIEWED BY THE BOARD ON AN ANNUAL BASIS, AND INCREASES OR ADJUSTMENTS, IF ANY, SHALL BE IN THE SOLE DISCRETION OF THE BOARD. ALL OTHER PERSONNEL SALARIES ARE DETERMINED BY THE HEAD OF SCHOOL WITH INPUT FROM THE CEO. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S TAX FILINGS ARE AVAILABLE ONLINE FOR VIEWING AT WWW.GUIDESTAR.ORG, A WEBSITE USED TO RATE NON PROFITS FOR POTENTIAL DONORS. THE TAX FILINGS ARE ALSO AVAILABLE AT THE MASSACHUSETTS ATTORNEY GENERAL'S DIVISION FOR THE PUBLIC CHARITIES WEBSITE AND AT THE SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS FINANCIAL STATEMENTS ARE AVAILABLE ONLINE FOR VIEWING AT WWW.GUIDESTAR.ORG, A WESITE USED TO RATE NON-PROFITS FOR THE POTENTIAL DONORS. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE AT THE MASSACHUSETTS ATTORNEY GENERAL'S DIVISION FOR PUBLIC CHARITIES AND AT SCHOOL. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE METHODS USED BY THE COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.