FRENCH AMERICAN SCHOOL OF SILICON VALLEY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- FRENCH AMERICAN SCHOOL OF SILICON VALLEY (EIN 77-0315997)
- Tax period
- 2009-09-01 to 2010-08-31
- Filed
- 2011-03-15
- IRS object ID
- 201130749349300833
- Schema version
- 2009v1.7
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-15T17:58:59-05:00 | Timestamp |
| Tax Period End Date | 2010-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2009-09-01 | 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 | 2011-03-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROGER BULOSAN | Name |
| Phone | 4155436900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 3004612 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | TO PROVIDE AN INDEPENDENT CO-EDUCATIONAL DAY SCHOOL. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 35 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 21264 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 31998 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2443922 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2582404 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 49630 | InvestmentIncomePriorYear |
| Investment Income Current Year | 85247 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2514816 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2699649 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1676093 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1696366 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 552509 | OtherExpensePriorYear |
| Other Expenses Current Year | 576364 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2228602 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2272730 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 286214 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 426919 | RevenuesLessExpensesCY |
| Total Assets BOY | 4373349 | TotalAssetsBOY |
| Total Assets EOY | 4806480 | TotalAssetsEOY |
| Total Liabilities BOY | 2344906 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2351118 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2028443 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2455362 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE ORGANIZATION PROVIDES INDEPENDENT CO-EDUCATIONAL SERVICES, OFFERING BILINGUAL (english/french) EDUCATION FOR PRE-SCHOOL, PRE-KINDERGARTEN, KINDERGARTEN AND ELEMENTARY STUDENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1736529 | Expense |
| Revenue | 2496362 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2609 | Expense |
| Revenue | 86042 | Revenue |
| Description | DAYCARE - THE ORGANIZATION 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 | 1739138 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | 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 |
| 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 | 35 | 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 |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | 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 (12 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 | 129936 | 0 | 16102 | |
| Herve Le Mansec | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Ann-Marie Brest | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Judy Jones | |||||||
| chairperson | 1.00 | X | 0 | 0 | 0 | ||
| Helen Chan | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Dale Freeman | |||||||
| secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Kenneth Hall | |||||||
| treasurer | 1.00 | X | X | 0 | 0 | 0 | |
| Teresa Holland | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Colette Siegel | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Dominique van Hooff | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Cyril Isnard | |||||||
| director | 1.00 | X | 0 | 0 | 0 | ||
| Mariel Hall | |||||||
| Director of Admissions | 40.00 | 103410 | 0 | 10882 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 233346 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 26984 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 31998 | AllOtherContributions |
| Total Contributions | 31998 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition | 611710 | 2454267 | 2454267 |
| day care/study hall | 611710 | 86042 | 86042 |
| fees | 611710 | 42095 | 42095 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2582404 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 86495 | TotalRevenueColumn |
| Exclusion | $86,495 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 303715 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 303715 | Securities |
| Other | 1248 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | -1248 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1248 | TotalRevenueColumn |
| Exclusion | -$1,248 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2699649 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2582404 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $85,247 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149690 | Total |
| Program Services | 119752 | ProgramServices |
| Management And General | 29938 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1248483 | Total |
| Program Services | 983540 | ProgramServices |
| Management And General | 264943 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41470 | Total |
| Program Services | 28172 | ProgramServices |
| Management And General | 13298 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144479 | Total |
| Program Services | 99517 | ProgramServices |
| Management And General | 44962 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112244 | Total |
| Program Services | 78124 | ProgramServices |
| Management And General | 34120 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 909 | Total |
| Management And General | 909 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22106 | Total |
| Management And General | 22106 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8260 | Total |
| Management And General | 8260 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8149 | Total |
| Management And General | 8149 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50406 | Total |
| Management And General | 50406 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7495 | Total |
| Program Services | 7495 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211881 | Total |
| Program Services | 211881 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1247 | Total |
| Management And General | 1247 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41913 | Total |
| Program Services | 33530 | ProgramServices |
| Management And General | 8383 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32210 | Total |
| Management And General | 32210 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BOOK & SUPPLIES | 52032 | 52032 | |
| FIELD TRIPS | 41189 | 41189 | |
| PTA Expenses | 32952 | 32952 | |
| LICENSES AND FEES | 14661 | 14661 | |
| TRAINING | 13760 | 13760 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37194 | Total |
| Program Services | 37194 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2272730 | Total |
| Program Services | 1739138 | ProgramServices |
| Management And General | 533592 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1011634 | BOY |
| EOY | 952448 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 105588 | BOY |
| EOY | 106010 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 710839 | BOY |
| EOY | 785145 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22101 | BOY |
| EOY | 39833 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1071051 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 208784 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 798375 | BOY |
| EOY | 862267 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1724812 | BOY |
| EOY | 2060777 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4373349 | BOY |
| EOY | 4806480 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1574 | BOY |
| EOY | 1335 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2343332 | BOY |
| EOY | 2349783 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2344906 | BOY |
| EOY | 2351118 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2028443 | BOY |
| EOY | 2455362 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2028443 | BOY |
| EOY | 2455362 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4373349 | BOY |
| EOY | 4806480 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 85075 | Depreciation |
| Book Value | 632174 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 171836 | OtherCostOrOtherBasis |
| Depreciation | 5657 | Depreciation |
| Book Value | 166179 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 100079 | OtherCostOrOtherBasis |
| Depreciation | 67840 | Depreciation |
| Book Value | 32239 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 81887 | OtherCostOrOtherBasis |
| Depreciation | 50212 | Depreciation |
| Book Value | 31675 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 862267 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | annuities | Description |
| Book Value | 2060777 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2060777 | TotalOfBookValueSecurities |
| Total Revenue | 2699649 | TotalRevenue |
| Total Expenses | 2272730 | TotalExpenses |
| Excess Or Deficit For Year | 426919 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 426919 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2699649 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2699649 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2699649 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2272730 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2272730 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2272730 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X: | Identifier |
| Return Reference | Description of Uncertain Tax Positions Under FIN 48: | ReturnReference |
| Explanation | 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. 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. This standard also requires organizations to disclose additional quantitative and qualitative information in their financial statements about uncertain tax positions. The School's adoption of this standard did not have a material impact on the financial statements. The School's evaluation on August 31, 2010 revealed no tax positions that would have a material impact on the financial statements. The 2006 through 2009 tax years remain subject to examination by the Internal Revenue Service. In addition, the 2005 through 2009 tax years 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. | Explanation |
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 |
| Pub Via Broadcast Media Expln | FASSV advertises it's non-discrimination policy in "The Sunnyvale Sun" which is distributed widely in the county during the Spring enrollment period. | PubViaBroadcastMediaExpln |
| 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 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Kenneth Hall | |||
| BOARD TREASURER | 2475 | THE SCHOOL PURCHASED ACCOUNTING SERVICES FROM A CPA FIRM IN WHICH KENNETH HALL IS A PARTNER. | 0 |
| KENNETH HALL | |||
| BOARD TREASURER | 118245 | WAGES AND OTHER EMPLOYEE BENEFITS ARE PAID TO MARIEL HALL,Director of Admissions; MARIEL IS MARRIED TO BOARD TREASURER, KENNETH HALL. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | 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 SCHOOL HEAD AND THE BOARD CHAIR OF THE FINANCE COMMITTEE. QUESTIONS REGARDING THE FORM 990 ARE DIRECTED TO THE FORM 990 PREPARERS AND AUDITORS AT LAUTZE AND LAUTZE. 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 ORGANIZATION'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 | BOARD 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 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. |
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