2012-05-23T13:01:20-05:00 2011-08-31 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2010-09-01 770315997 FRENCH-AMERICAN SCHOOL OF SILICON VALLEY FREN 4087460460 1522 LEWISTON DRIVE SUNNYVALE CA 94087 BERNARD MOREAU 4087460460 2012-05-11 1 ROGER BULOSAN 4155436900 2010 2016-02-24 21:20:13Z BERNARD MOREAU 1522 LEWISTON DR SUNNYVALE CA 94087 2814020 0 X HTTP://WWW.FASSV.ORG X 1992 CA 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. 9 8 36 0 0 0 31998 57526 2582404 2566858 85247 82473 0 0 2699649 2706857 9327 18852 0 0 1696366 1773073 0 0 0 567037 605359 2272730 2397284 426919 309573 4806480 5359452 2351118 2594517 2455362 2764935 X 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 0 0 1857635 18852 2483878 THE ORGANIZATION PROVIDES INDEPENDENT CO-EDUCATIONAL SERVICES TO APPROXIMATELY 150 STUDENTS OFFERING BILINGUAL (ENGLISH/FRENCH) EDUCATION FOR PRE-SCHOOL, PRE-KINDERGARTEN, KINDERGARTEN AND ELEMENTARY GRADES. 2791 82980 DAYCARE - THE ORGANIZATION PROVIDES AN AFTER-SCHOOL DAYCARE PROGRAM FOR WORKING PARENTS, AND IN ADDITION, PROVIDES AN AFTER-SCHOOL STUDY HALL, ETC. 1860426 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 36 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X MARIEL HALL 4087460460 1522 LEWISTON DRIVE SUNNYVALE CA 94087 BERNARD MOREAU 40.00 X X 138678 0 17740 ANN-MARIE BREST 1.00 X 0 0 0 JUDY JONES 1.00 X X 0 0 0 HELEN CHAN 1.00 X 0 0 0 KENNETH HALL 1.00 X X 0 0 0 TERESA HOLLAND 1.00 X X 0 0 0 ALAIN LABAT 1.00 X 0 0 0 CYRIL ISNARD 1.00 X 0 0 0 VIRGINIE METIVIER 1.00 X 0 0 0 LORRAINE D'AMBRUOSO 1.00 X 0 0 0 MARIEL HALL 40.00 X 106766 0 14458 245444 0 32198 2 0 1 0 0 57526 19960 57526 TUITION 611710 2444270 2444270 DAY CARE/STUDY HALL 611710 82980 82980 FEES 611710 39608 39608 2566858 82939 82939 106143 554 106143 1020 0 -466 -466 -466 2706857 2566858 0 82473 18852 18852 169637 135710 33927 1285450 1030513 254937 36891 25061 11830 163099 120186 42913 117996 82562 35434 3300 3300 25593 25593 14472 14472 3137 3137 55356 55356 6139 6139 215069 215069 2815 2815 52397 41918 10479 28985 28985 FIELD TRIPS 62017 62017 BOOK & SUPPLIES 40160 40160 PTA EXPENSES 30248 30248 MAINTENANCE AND SUPPLIE 17573 17573 HOSPITALITY 15380 15380 32718 19038 13680 2397284 1860426 536858 0 952448 1150472 106010 785145 785418 39833 21839 1201317 243060 862267 958257 2060777 2443466 4806480 5359452 1335 812 2349783 2593705 2351118 2594517 X 2455362 2764935 2455362 2764935 4806480 5359452 309573 0 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 717249 103466 613783 284372 11393 272979 110211 68924 41287 89485 59277 30208 958257 ANNUITIES 2143466 F FIXED INCOME SECURITIES 300000 F 2443466 2706857 2397284 309573 0 309573 2688005 0 2688005 18852 18852 2706857 2378432 0 2378432 18852 18852 2397284 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2007 THROUGH 2010 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE TAX YEARS 2006 THROUGH 2010 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 18,852. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE 18,852. 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 FASSV ADVERTISES IT'S NON-DISCRIMINATION POLICY IN THE OCTOBER 14, 2011 "SILICON VALLEY COMMUNITY NEWSPAPER" WHICH IS DISTRIBUTED WIDELY IN THE COUNTY DURING THE SPRING ENROLLMENT PERIOD. 0 FINANCIAL AID AWARDS 4 18852 FMV FINANCIAL AID IS AWARDED BASED, IN PART, ON NEED. THE AWARD IS NON-CASH AND REPRESENTS A REDUCTION IN TUITION RECEIVABLE. X X X 0 0 0 0 0 0 0 0 0 BERNARD MOREAU 138678 0 0 0 0 0 0 0 0 0 138678 0 0 0 KENNETH HALL BOARD MEMBER AND TREASURER 3960 THE SCHOOL PAID FOR ACCOUNTING SERVICES TO A CPA FIRM IN WHICH KENNETH HALL IS A PARTNER. 0 KENNETH HALL BOARD MEMBER AND TREASURER 128534 WAGES AND OTHER EMPLOYEE BENEFITS ARE PAID TO MARIEL HALL, DIRECTOR OF ADMISSIONS. MARIEL IS MARRIED TO KENNETH HALL. 0 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 FINANCE COMMITEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.