2024-04-10T17:32:43-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 941660059 LYCEE FRANCAIS DE SAN FRANCISCO LYCE 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 ERIN GROGAN CFO 4156615232 2024-03-29 1 ERIN GROGAN 999009999 1 KATY BROWN P00650274 9257902600 2024-03-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RYAN HOVERMAN 1201 ORTEGA STREET SAN FRANCISCO CA 94122 33914153 0 X WWW.LELYCEE.ORG X 1967 CA AEFE CONVENTIONED & CAIS ACCREDITED K-12 FRENCH/AMERICAN SCHOOL 15 15 264 250 0 0 1424458 840316 28580160 30894118 246938 215493 134940 534021 30386496 32483948 1928250 1668747 0 0 19117532 19876917 26470 0 334991 7191276 10121237 28263528 31666901 2122968 817047 40371472 52606143 23876113 34698965 16495359 17907178 X LYCEE FRANCAIS DE SAN FRANCISCO WAS FOUNDED IN 1967 UPON PRINCIPLES OF INTERNATIONALISM AND INCLUSIVITY. OUR UNIQUE PROGRAM, ACCREDITED BY THE FRENCH MINISTRY OF EDUCATION, HELPS ALL OF OUR PRESCHOOL THROUGH 12TH GRADE STUDENTS BUILD CONFIDENCE AND (CONTINUED ON SCHEDULE O) ADAPTABILITY IN THEIR EVER-CHANGING ENVIRONMENT. BY EMPHASIZING INTELLECTUAL CURIOSITY, CRITICAL THINKING AND INTEGRITY, THE LYCEE FRANCAIS DE SAN FRANCISCO PREPARES STUDENTS TO REALIZE THEIR POTENTIAL AND POSITIVELY IMPACT THEIR WORLD. 0 0 25871880 1668747 30894118 THE LYCEE PROVIDED A FRENCH EDUCATION TO 870 STUDENTS IN GRADES PRE-SCHOOL THROUGH TWELFTH GRADE ON TWO CAMPUSES IN SAN FRANCISCO AND ONE IN MARIN COUNTY. 25871880 1 1 0 0 0 0 0 0 0 1 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 1 0 0 0 0 0 0 0 0 1 87 0 1 264 1 0 1 FR 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X EMMANUEL TEXIER HOS 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 RYAN HOVERMAN PRESIDENT 2.00 X X 0 0 0 ILENE LEDERMAN PRESIDENT, FORMER (THRU 07/22) 2.00 X X 0 0 0 CHRIS ALLEXANDRE PRESIDENT (THRU 05/23) 2.00 X X 0 0 0 ANDREA DELAROQUE SECRETARY 2.00 X X 0 0 0 KATIA BLOOM VICE PRESIDENT 2.00 X X 0 0 0 PIERRE YVES LESAICHERRE TREASURER 2.00 X X 0 0 0 SAMY PEYRET TREASURER (THRU 05/23) 2.00 X X 0 0 0 SOPHIE BAMBUCK TRUSTEE (THRU 03/23) 2.00 X 0 0 0 TOM CLAVEL TRUSTEE 2.00 X 0 0 0 ANGIE ELGAMAL TRUSTEE 2.00 X 0 0 0 MARYAM GHOFRANIHA TRUSTEE 2.00 X 0 0 0 RENAUD LEVASSEUR TRUSTEE 2.00 X 0 0 0 GEORGE-AXELLE BROUSSILLON MATSCHING TRUSTEE 2.00 X 0 0 0 COURTNEY OSTERMANN TRUSTEE 2.00 X 0 0 0 ROMAIN PIRACCHIO TRUSTEE 2.00 X 0 0 0 MICHELLE SAUZIER TRUSTEE 2.00 X 0 0 0 JANELLE SALLENAVE TRUSTEE 2.00 X 0 0 0 RICK SEEFELDT TRUSTEE 2.00 X 0 0 0 JENNIFER STEINMANN TRUSTEE 2.00 X 0 0 0 SOPHIE SUBERVILLE TRUSTEE (THRU 03/23) 2.00 X 0 0 0 CLORIS HENRY COO (THRU 06/23) 40.00 X 218482 0 21929 EMMANUEL TEXIER HEAD OF SCHOOL 40.00 X 0 0 0 NATALIE BITTON DIRECTOR OF COUNSELLING 40.00 X 148818 0 26257 NATHALIE HAUTAVOINE DIRECTOR OF DEVELOPMENT 40.00 X 140570 0 24970 AGNES HOGAN DIRECTOR OF COMMUNICATION 40.00 X 145909 0 21293 FREDERIC PATTO TEACHER 40.00 X 119912 0 22077 ANTOINE RITZU TEACHER 40.00 X 123615 0 22983 897306 0 139509 13 0 1 0 J&S JANITORIAL SERVICES 38 DOWNEY STREET SAN FRANCISCO CA 94117 JANITORIAL SERVICES 429398 SULLIVAN THOMPSON MASONERY 16 JESSIE STREET SAN FRANCISCO CA 94105 WINDOWS INSTALLATIONS 371792 STAR ELEVATOR INC 601 HARBOR BLVD BELMONT CA 94002 ELEVATOR MAINTENANCE 370907 THOMPSON BUILDERS 5400 HANNA RANCH ROAD NOVATO CA 94945 GREEN INFRASTRUCTURE PROJECT 319570 ZUM 275 SHORELINE DRIVE SUITE 200 REDWOOD CITY CA 94065 BUS SERVICES 233721 15 192329 647987 33637 840316 TUITION AND FEES 611110 27774641 27774641 STUDENT ACTIVITIES 611110 2546272 2546272 FRENCH EXAMS 611110 368025 368025 BUS INCOME 611110 205180 205180 30894118 424607 424607 30100 0 30100 30100 30100 1044325 5967 1259406 0 -215081 5967 -209114 -209114 645284 170799 474485 474485 MISC. REVENUE 611600 28606 28606 FINANCE CHARGES 611600 830 830 29436 32483948 30894118 0 749514 1668747 1668747 439378 434975 4403 16033936 12946919 2781747 305270 609458 485265 123930 263 1789865 1413552 367751 8562 1004280 863108 140215 957 69220 69220 88755 88755 63098 63098 396267 396267 70467 70467 1341421 1184596 156825 500789 180318 320471 2076827 1879193 192285 5349 10580 10580 456730 407403 47043 2284 1634553 1430249 196401 7903 308903 308903 STUDENT EXPENSES 2486719 2486719 AES & CAMPS 406611 406611 FRENCH EXAMS 210297 210297 31666901 25871880 5460030 334991 3639178 3783120 4487196 13534154 7040 17657 33613 60690 118152 303231 40754381 16336777 23051144 24417604 8922007 9903825 113142 585862 40371472 52606143 3575945 4365559 8654144 9016753 11646024 20857596 0 459057 23876113 34698965 X 14130979 15234005 2364380 2673173 16495359 17907178 40371472 52606143 X 817047 672398 -77626 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4736597 232000 507157 27553 5448201 5281231 199818 -736533 7919 4736597 3996801 1619177 188916 523663 5281231 3953232 11100 47519 15050 3996801 3874173 87370 8311 3953232 0.75420 0.16290 0.08290 0 0 2624087 2624087 32460545 12883777 19576768 2821916 2048107 773809 2847833 1404893 1442940 24417604 LEASE LIABILITY 459057 459057 X 32517666 672398 1144045 -1719627 96816 32420850 63098 63098 32483948 31105847 1144045 1144045 29961802 63098 1642001 1705099 31666901 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF EDUCATIONAL PURPOSES AND INCLUDES ONLY DONOR-RESTRICTED GIFTS. EACH YEAR, ALL ACCUMULATED INTEREST AND DIVIDENDS EARNED IN THE PRECEDING YEAR ARE TRANSFERRED TO TEMPORARILY RESTRICTED NET ASSETS AND USED IN SUPPORT OF THE FUNDS' GOALS. WHEN DONOR RESTRICTIONS ARE FULFILLED, THE FUNDS ARE TRANSFERRED TO UNRESTRICTED NET ASSETS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID -1,668,747. PARENT ASSOCIATION DIRECT EXPENSES 26,746. FOREIGN TRANSACTION GAIN/LOSS -77,626. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 1,668,747. PARENT ASSOCIATION DIRECT EXPENSES -26,746. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIAL NON-DISCRIMINATORY POLICY IS PUBLISHED ON THE HOME PAGE OF THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 4 THE SCHOOL MAINTAINS RECORDS OF STUDENT ETHNICITY, BUT FOR STAFF, THE SCHOOL ONLY MAINTAINS RECORDS OF NATIONALITY. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED $192,329 FROM THE CITY OF SAN FRANCISCO TO ASSIST WITH WATER CONSERVATION FOR THE USE OF THE SCHOOL. AUCTION GALA 479457 479457 81788 1000 68512 WINE CIRCLE 165827 165827 7913 11586 645284 645284 89701 1000 80098 170799 474485 1 SCHOLARSHIPS 363 1668747 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: THE ORGANIZATION MAINTAINS A FINANCIAL AID OFFICE TO MONITOR THE SCHOLARSHIPS PROVIDED. THE OFFICE REVIEWS APPLICATIONS AND GRANTS SCHOLARSHIPS. ALL GRANTS ARE USED TO REDUCE THE TUITION AND FEES INVOICE. X 0 0 0 0 0 0 0 0 0 CLORIS HENRY COO (THRU 06/23) 218482 0 0 0 0 0 10949 0 10980 0 240411 0 0 0 NATALIE BITTON DIRECTOR OF COUNSELLING 148818 0 0 0 0 0 15322 0 10935 0 175075 0 0 0 AGNES HOGAN DIRECTOR OF COMMUNICATION 145909 0 0 0 0 0 10367 0 10926 0 167202 0 0 0 NATHALIE HAUTAVOINE DIRECTOR OF DEVELOPMENT 140570 0 0 0 0 0 14057 0 10913 0 165540 0 0 0 PART I, LINE 3 FOR KEY EMPLOYEES, SCHEDULES ARE CREATED COMPARING SALARIES OF PERSONS IN SIMILAR POSITIONS AT OTHER SCHOOLS. THIS IS PROVIDED TO THE HEAD OF SCHOOL, WHO THEN DETERMINES COMPENSATION FOR EACH KEY EMPLOYEE. THE HEAD OF SCHOOL, EMMANUEL TEXIER, IS PAID BY THE AGENCY FOR FRENCH EDUCATION ABROAD FOR HIS SERVICES TO THE SCHOOL. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2020-04-15 22500000 ACQUISITION, CONSTRUCTION AND IMPROVEMENT OF FACILITIES 0 0 0 A 1200977 22546094 477114 300000 12272712 9496268 2025 1 1 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 A 0 X 2 33637 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 6 THE SCHOOL PARENTS ARE TREATED AS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE PARENTS, WHO ARE MEMBERS OF THE SCHOOL, ELECT AT LEAST 60% OF THE MEMBERS OF THE BOARD OF TRUSTEES. ELECTIONS FOR VACANT POSITIONS ARE TYPICALLY IN DECEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE SCHOOL PARENTS ARE TREATED AS MEMBERS AND HAVE AUTHORITY TO ELECT THE BOARD OF TRUSTEES AND TO APPROVE OR DENY CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD. THE BOARD APPROVED A MOTION TO AUTHORIZE THE TREASURER TO SIGN AND FILE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO INTERESTED PERSONS, WHICH INCLUDE ANY TRUSTEE, DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY MEMBER OF THE ADMINISTRATION OF THE ORGANIZATION WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. INTERESTED PERSONS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES, DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A CONFLICT IS DETERMINED TO EXIST, THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE MAY, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 HEAD OF SCHOOL (HOS) COMPENSATION: THROUGH DECEMBER 31, 2022, THE HOS WAS PAID BY THE AGENCY FOR FRENCH EDUCATION ABROAD FOR HIS SERVICES TO THE SCHOOL. BEGINNING JANUARY 1, 2023, THE HOS IS PAID BY THE SCHOOL. THE BOARD HAS A COMPENSATION COMMITTEE OF THREE TRUSTEES. THE COMMITTEE IS COMPOSED OF THE PRESIDENT, TREASURER AND ONE TRUSTEE WHO SERVES AS THE COMMITTEE CHAIR. THE COMMITTEE WORKS WITH THE HOS TO ESTABLISH ANNUAL GOALS, PROVIDE FEEDBACK ON THOSE GOALS AND EVALUATE PROGRESS AND SUCCESS/FAILURE IN ACHIEVING THESE GOALS. THE HOS ACHIEVEMENTS ARE FACTORED INTO FUTURE PAY DECISIONS. THE COMMITTEE PERFORMS A MARKET ASSESSMENT OF HEAD OF SCHOOL SALARY AND BENEFITS IN THE SF BAY AREA MARKET THROUGH USING DATA PROVIDED BY NAIS/CAIS. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION: SCHEDULES ARE CREATED COMPARING SALARIES OF PERSONS IN SIMILAR POSITIONS AT OTHER SCHOOLS. THIS IS PROVIDED TO THE HEAD OF SCHOOL, WHO THEN DETERMINES COMPENSATION FOR EACH OFFICER/KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: FOREIGN TRANSACTION GAIN(LOSS) -77,626.