FRENCH AMERICAN SCHOOL OF SILICON VALLEY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- FRENCH AMERICAN SCHOOL OF SILICON VALLEY (EIN 77-0315997)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-03-15
- IRS object ID
- 201310749349300911
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-03-15T17:23:42-05:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942513310 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAUTZE & LAUTZE | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 SECOND STREET SUITE 950N | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94107 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770315997 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRENCH-AMERICAN SCHOOL OF SILICON VALLEY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FREN | NameControl |
| Phone | 4087460460 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522 LEWISTON DRIVE | AddressLine1 |
| City | SUNNYVALE | City |
| State | CA | State |
| ZIP Code | 94087 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BERNARD MOREAU | Name |
| Title | HEAD OF SCHOOL | Title |
| Phone | 4087460460 | Phone |
| Date Signed | 2013-03-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROGER BULOSAN | Name |
| PTIN | P00221282 | PTIN |
| Phone | 4155436900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BERNARD MOREAU | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522 LEWISTON DR | AddressLine1 |
| City | SUNNYVALE | City |
| State | CA | State |
| ZIP Code | 94087 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2846708 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | HTTP://WWW.FASSV.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION AND MOST SIGNIFICANT ACTIVITIES THE FRENCH-AMERICAN SCHOOL OF SILICON VALLEY (THE SCHOOL) IS TO PROVIDE OUR STUDENTS WITH AN ACADEMICALLY EXCELLENT BILINGUAL AND BICULTURAL EDUCATION IN BOTH THE FRENCH AND ENGLISH. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 38 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 57526 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 29689 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2566858 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2717559 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 82473 | InvestmentIncomePriorYear |
| Investment Income Current Year | 99414 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2706857 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2846662 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 18852 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 26996 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1773073 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1889434 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 605359 | OtherExpensePriorYear |
| Other Expenses Current Year | 663243 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2397284 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2579673 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 309573 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 266989 | RevenuesLessExpensesCY |
| Total Assets BOY | 5359452 | TotalAssetsBOY |
| Total Assets EOY | 5919462 | TotalAssetsEOY |
| Total Liabilities BOY | 2594517 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2887538 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2764935 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3031924 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF THE SCHOOL IS TO PROVIDE OUR STUDENTS WITH AN ACADEMICALLY EXCELLENT BILINGUAL AND BICULTURAL EDUCATION WHICH EMPOWERS THEM TO SUCCEED IN BOTH THE FRENCH AND AMERICAN EDUCATION SYSTEMS AND TO FULLY REALIZE THEIR POTENTIAL AS GLOBAL CITIZENS. THE CORE VALUES THAT GUIDE OUR WORK AND REFLECT WHAT WE STRIVE TO FOSTER IN OUR STUDENTS INCLUDE: CRITICAL THINKING ACADEMIC EXCELLENCE RESPECT LIFE-LONG LEARNINGIN SUPPORT OF OUR MISSION AND VALUES WE ARE COMMITTED TO:CREATING A COOPERATIVE, INTERACTIVE, AND CHALLENGING LEARNING ENVIRONMENT ATTRACTING AND DEVELOPING HIGH-QUALITY DEDICATED STAFF WHO FOCUS UPON AND MEET THE NEEDS OF STUDENTS AS INDIVIDUALS INTEGRATING OUR FRENCH AND ENGLISH PROGRAMS BEGINNING IN THE PRESCHOOL YEARS TO MEET THE LANGUAGE NEEDS OF STUDENTS WITH THEIR DIVERSE LINGUISTIC BACKGROUNDS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2014845 | Expense |
| Grants | 26996 | Grants |
| Revenue | 2615854 | Revenue |
| Description | THE SCHOOL PROVIDES INDEPENDENT CO-EDUCATIONAL SERVICES TO APPROXIMATELY 150 STUDENTS OFFERING BILINGUAL (ENGLISH/FRENCH) EDUCATION FOR PRE-SCHOOL, PRE-KINDERGARTEN, KINDERGARTEN AND ELEMENTARY GRADES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3027 | Expense |
| Revenue | 101705 | Revenue |
| Description | DAYCARE - THE SCHOOL PROVIDES AN AFTER-SCHOOL DAYCARE PROGRAM FOR WORKING PARENTS, AND IN ADDITION, PROVIDES AN AFTER-SCHOOL STUDY HALL, ETC. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 2017872 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 38 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARIEL HALL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4087460460 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522 LEWISTON DRIVE | AddressLine1 |
| City | SUNNYVALE | City |
| State | CA | State |
| ZIP Code | 94087 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| BERNARD MOREAU | |||||||
| HEAD OF SCHOOL | 40.00 | X | X | 151750 | 0 | 20036 | |
| KENNETH HALL | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| CYRIL ISNARD | |||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| TERESA HOLLAND | |||||||
| CHAIRPERSON | 1.00 | X | X | 0 | 0 | 0 | |
| LORRAINE D'AMBRUOSO | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| GIL MENDEZ | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| FRANCIS ROLLAND | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MARIEL HALL | |||||||
| DIRECTOR OF ADMISSIONS | 40.00 | 113775 | 0 | 16582 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 265525 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 36618 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 29689 | AllOtherContributions |
| Total Contributions | 29689 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611710 | 2574462 | 2574462 |
| DAY CARE/STUDY HALL | 611710 | 101705 | 101705 |
| FEES | 611710 | 41392 | 41392 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2717559 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 99460 | TotalRevenueColumn |
| Exclusion | $99,460 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 46 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -46 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -46 | TotalRevenueColumn |
| Exclusion | -$46 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2846662 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2717559 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $99,414 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26996 | Total |
| Program Services | 26996 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184188 | Total |
| Program Services | 147350 | ProgramServices |
| Management And General | 36838 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1353382 | Total |
| Program Services | 1106690 | ProgramServices |
| Management And General | 246692 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46359 | Total |
| Program Services | 33712 | ProgramServices |
| Management And General | 12647 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 188102 | Total |
| Program Services | 140659 | ProgramServices |
| Management And General | 47443 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117403 | Total |
| Program Services | 84273 | ProgramServices |
| Management And General | 33130 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1948 | Total |
| Management And General | 1948 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25694 | Total |
| Management And General | 25694 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20105 | Total |
| Management And General | 20105 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2566 | Total |
| Management And General | 2566 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70554 | Total |
| Management And General | 70554 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 945 | Total |
| Program Services | 945 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220232 | Total |
| Program Services | 220232 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3079 | Total |
| Management And General | 3079 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59728 | Total |
| Program Services | 47782 | ProgramServices |
| Management And General | 11946 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27573 | Total |
| Management And General | 27573 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| FIELD TRIPS | 57261 | 57261 |
| BOOK & SUPPLIES | 56129 | 56129 |
| MAINTENANCE AND SUPPLIE | 34105 | 34105 |
| PTA EXPENSES | 27488 | 27488 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55836 | Total |
| Program Services | 34250 | ProgramServices |
| Management And General | 21586 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2579673 | Total |
| Program Services | 2017872 | ProgramServices |
| Management And General | 561801 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1150472 | BOY |
| EOY | 1369953 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 785418 | BOY |
| EOY | 840551 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21839 | BOY |
| EOY | 40891 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1233607 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 302186 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 958257 | BOY |
| EOY | 931421 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2443466 | BOY |
| EOY | 2736646 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5359452 | BOY |
| EOY | 5919462 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 812 | BOY |
| EOY | 2185 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2593705 | BOY |
| EOY | 2885353 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2594517 | BOY |
| EOY | 2887538 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2764935 | BOY |
| EOY | 3031924 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2764935 | BOY |
| EOY | 3031924 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5359452 | BOY |
| EOY | 5919462 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 266989 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 717249 | OtherCostOrOtherBasis |
| Depreciation | 121856 | Depreciation |
| Book Value | 595393 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 285886 | OtherCostOrOtherBasis |
| Depreciation | 19944 | Depreciation |
| Book Value | 265942 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 141636 | OtherCostOrOtherBasis |
| Depreciation | 91977 | Depreciation |
| Book Value | 49659 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 88836 | OtherCostOrOtherBasis |
| Depreciation | 68409 | Depreciation |
| Book Value | 20427 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 931421 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| ANNUITIES | 2433601 | F |
| FIXED INCOME SECURITIES | 303045 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2736646 | TotalOfBookValueSecurities |
| Total Revenue | 2846662 | TotalRevenue |
| Total Expenses | 2579673 | TotalExpenses |
| Excess Or Deficit For Year | 266989 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 266989 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2819666 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2819666 | RevenueSubtotal |
| Other Revenues Not Included | 26996 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 26996 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2846662 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2552677 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2552677 | ExpensesSubtotal |
| Other Expenses Not Included | 26996 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 26996 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2579673 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE SCHOOL HAS ADOPTED 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 ORGANIZATION 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 SCHOOL'S EVALUATION ON AUGUST 31, 2012 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2008 THROUGH 2011 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE TAX YEARS 2007 THROUGH 2011 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 XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION REVENUE 26,996. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION REVENUE 26,996. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | THE SCHOOL ADVERTISED IT'S NON-DISCRIMINATION POLICY IN THE MAY 18, 2012 "SAN FRANCISCO CHRONICLE NEWSPAPER" WHICH IS DISTRIBUTED WIDELY IN THE COUNTY. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | FINANCIAL AID AWARDS | TypeOfGrant |
| Number Of Recipients | 5 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 26996 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | FINANCIAL AID IS AWARDED BASED, IN PART, ON NEED. THE AWARD IS NON-CASH AND REPRESENTS A REDUCTION IN TUITION RECEIVABLE. | DescriptionOfNonCashAssistance |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BERNARD MOREAU | NamePerson |
| Base Compensation Filing Org | 151750 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 151750 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| KENNETH HALL | |||
| BOARD MEMBER AND TREASURER | 3225 | THE SCHOOL PAID FOR ACCOUNTING SERVICES TO A CPA FIRM IN WHICH KENNETH HALL IS A PARTNER.LIST TOTAL $3,225. | 0 |
| KENNETH HALL | |||
| BOARD MEMBER AND TREASURER | 131540 | WAGES AND OTHER EMPLOYEE BENEFITS ARE PAID TO MARIEL HALL, DIRECTOR OF ADMISSIONS. MARIEL IS MARRIED TO KENNETH HALL.LIST TOTAL $131,540. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | KENNETH HALL, BOARD MEMBER AND TREASURER, AND MARIEL HALL, DIRECTOR OF ADMISSIONS, ARE HUSBAND AND WIFE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL AND THE CHAIR OF THE FINANCE COMMITTEE. QUESTIONS REGARDING THE FORM 990 ARE DIRECTED TO THE CPA FIRM THAT PREPARES THE FORM 990. ONCE ALL QUESTIONS ARE SATISFACTORILY ANSWERED, THE FORM IS SIGNED BY THE SCHOOL HEAD. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL EMPLOYEES ARE ASKED TO AVOID ANY ACTIVITY, AGREEMENT, BUSINESS INVESTMENT OR INTEREST THAT COULD BE IN CONFLICT WITH THE SCHOOL'S INTEREST OR THAT COULD INTERFERE WITH THEIR SPECIFIC TRANSACTIONS, PRACTICE, ACTIVITY OR RELATIONSHIP THAT MAY PRESENT A CONFLICT OF INTEREST. EMPLOYEES ARE TOLD THAT THEY HAVE THE RESPONSIBILITY TO CLEARLY ADDRESS THE ISSUE WITH THE ADMINISTRATION OFFICE OF THE SCHOOL. THE BOARD REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS CHECK COMPENSATION LEVELS FOR SIMILAR ORGANIZATIONS' KEY EMPLOYEES. HEAD OF SCHOOL'S SALARY IS DETERMINED BY A COMBINATION OF THE EMPLOYMENT AGREEMENT AND AN ANNUAL REVIEW CONDUCTED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE SCHOOL'S FACILITIES. |
| PART XI, LINE 2C EXPLANATION | THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. |
Comments