2026-05-04T17:49:42-05:00 2025-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-07-01 941660059 LYCEE FRANCAIS DE SAN FRANCISCO LYCE 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 ERIN GROGAN CHIEF FINANCIAL OFFICER 4156615232 2026-05-04 1 1 KATY BROWN P00650274 9257902600 2026-04-23 2024 2025-03-06 01:10:19Z ERIN GROGAN 1201 ORTEGA STREET SAN FRANCISCO CA 94122 42599380 0 X WWW.LELYCEE.ORG X 1967 CA AEFE CONVENTIONED & CAIS ACCREDITED K-12 FRENCH/AMERICAN SCHOOL 16 16 253 250 0 0 1300767 3057401 32763311 33965916 687080 974882 675616 208055 35426774 38206254 2130170 2413398 0 0 21917599 22957331 0 0 288667 10874674 10642832 34922443 36013561 504331 2192693 55993206 60591613 36744784 38893845 19248422 21697768 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 28889369 2413398 33965916 THE LYCEE PROVIDED A FRENCH EDUCATION TO 850 STUDENTS IN GRADES PRE-SCHOOL THROUGH TWELFTH GRADE ON TWO CAMPUSES IN SAN FRANCISCO AND ONE IN MARIN COUNTY. 28889369 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 1 105 0 1 253 1 0 1 FR 0 0 0 1 1 1 1 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X EMMANUEL TEXIER HEAD OF SCHOOL 4156615232 1201 ORTEGA STREET SAN FRANCISCO CA 94122 RYAN HOVERMAN PRESIDENT 10.00 X X 0 0 0 KATIA BLOOM VP; GOVERNANCE AND NOMINATING COMMITTEE CHAIR; HR 10.00 X X 0 0 0 PIERRE YVES LESAICHERRE VP, TREASURER, & FIN. COMMITTEE CHAIR 10.00 X X 0 0 0 ANDREA DELAROQUE SECRETARY 10.00 X X 0 0 0 MARYAM GHOFRANIHA DEI COMMITTEE CHAIR 5.00 X 0 0 0 DAVID KLUG INVESTMENT COMMITTEE CHAIR 5.00 X 0 0 0 MICHELLE SAUZIER MARKETING COMMITTEE CHAIR 5.00 X 0 0 0 JENNIFER STEINMANN COMPENSATION COMMITTEE CHAIR 5.00 X 0 0 0 SIMON BAKER TRUSTEE 3.00 X 0 0 0 PATRICIA CANGAS TRUSTEE 3.00 X 0 0 0 TOM CLAVEL TRUSTEE 3.00 X 0 0 0 DANIELLE KOGUT TRUSTEE 3.00 X 0 0 0 RENAUD LEVASSEUR TRUSTEE (THRU 12/24) 2.00 X 0 0 0 COURTNEY OSTERMANN TRUSTEE 3.00 X 0 0 0 JANELLE SALLENAVE TRUSTEE 3.00 X 0 0 0 RICK SEEFELDT TRUSTEE 3.00 X 0 0 0 MARGARET SWINK TRUSTEE 3.00 X 0 0 0 EMMANUEL TEXIER HEAD OF SCHOOL 40.00 X 472499 0 73694 ERIN GROGAN CHIEF FINANCIAL OFFICER 40.00 X 294111 0 11738 NATALIE BITTON DIRECTOR OF COUNSELING 40.00 X 168863 0 29657 AGNES HOGAN DIRECTOR OF COMMUNICATION 40.00 X 167486 0 28192 NATHALIE HAUTAVOINE DIRECTOR OF DEVELOPMENT 40.00 X 159379 0 28230 VALERIE VAISSE HUMAN RESOURCES MANAGER 40.00 X 135978 0 18167 FABIAN MACH DIRECTOR OF IT 40.00 X 124495 0 21008 1522811 0 210686 15 0 1 0 PLANT CONSTRUCTION COMPANY LP 300 NEWHALL STREET SAN FRANCISCO CA 94124 CONSTRUCTION SERVICES 923224 RER 3295 JUNIPER AVE SANTA ROSA CA 95407 MAINTENANCE SERVICES 370059 J&S JANITORIAL SERVICES 38 DOWNEY STREET SAN FRANCISCO CA 94117 JANITORIAL SERVICES 327424 LIEBERT CASSIDY WHITMORE 6033 W CENTURY BD 5TH FLOOR LOS ANGELES CA 90045 LEGAL SERVICES 121660 DNM ARCHITECTS INC 1 A GATE 5 ROAD SAUSALITO CA 94965 CONSTRUCTION SERVICES 102467 5 785601 1633802 637998 49367 3057401 TUITION AND FEES 611110 30760625 30760625 STUDENT ACTIVITIES 611110 2839470 2839470 FRENCH EXAMS 611110 249501 249501 BUS INCOME 611110 116320 116320 33965916 906149 906149 26400 0 26400 26400 26400 4240805 4172072 68733 68733 68733 229135 785601 221054 8081 8081 MISC. REVENUE 611600 127357 127357 FINANCE CHARGES 611600 46217 46217 173574 38206254 33965916 0 1182937 2413398 2413398 439378 434975 4403 18985019 15415476 3347277 222266 739409 591721 138247 9441 1610221 1264453 324336 21432 1183304 926607 241267 15430 439837 439837 90910 90910 78746 78746 368668 368668 171950 171950 1870554 1649428 221126 457706 457706 1872627 1710714 157074 4839 19043 19043 654483 583741 67464 3278 1629703 1447310 174815 7578 STUDENT EXPENSES 2297617 2297617 AES & CAMPS 483937 483937 FRENCH EXAMS 207051 85924 121127 36013561 28889369 6835525 288667 747294 11267785 11249235 3977480 4850 50350 164136 1503722 332608 373661 43032351 14937279 25692104 28095072 14075741 12435283 3727238 2888260 55993206 60591613 4551085 6407446 7958146 9369119 20587948 20275719 3647605 2841561 36744784 38893845 X 15773519 18432347 3474903 3265421 19248422 21697768 55993206 60591613 X 2192693 776406 -582318 62565 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6349523 200468 756121 48144 7257968 5448201 266038 676100 40816 6349523 4736597 232000 507157 27553 5448201 5281231 199818 -736533 7919 4736597 3996801 1619177 188916 523663 5281231 0.70950 0.18660 0.10390 0 0 2624087 2624087 38705094 14397730 24307364 349286 205658 143628 1353884 333891 1019993 28095072 LEASE LIABILITY 2841561 2841561 X 37095377 776406 621735 88279 1486420 35608957 78746 2518551 2597297 38206254 34063713 621735 25714 647449 33416264 78746 2518551 2597297 36013561 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, 2025, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: PARENT ASSOCIATION DIRECT EXPENSES 25,714. FOREIGN TRANSACTION GAIN/LOSS 62,565. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 2,413,398. FUNDRAISING EXPENSES 105,153. PART XII, LINE 2D - OTHER ADJUSTMENTS: PARENT ASSOCIATION DIRECT EXPENSES 25,714. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 2,413,398. FUNDRAISING EXPENSES 105,153. 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 $378,665 FROM THE AGENCE POUR L'ENSEIGNEMENT FRANAIS L'TRANGER, WHICH IS AN AGENCY OF THE FRENCH GOVERNMENT. THE PURPOSE OF THE FUNDING IS TO ASSIST WITH WATER CONSERVATION FOR THE USE OF THE SCHOOL. AUCTION GALA 814268 624664 189604 8100 19750 72712 2790 104835 WINE CIRCLE 200468 160937 39531 336 8454 4077 1014736 785601 229135 8436 19750 81166 2790 108912 221054 8081 1 0 0 SCHOLARSHIPS 152 2413398 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 1 0 X X X X X 0 0 0 0 0 0 0 0 0 EMMANUEL TEXIER HEAD OF SCHOOL 472499 0 0 0 0 0 0 0 73694 0 546193 0 0 0 ERIN GROGAN CHIEF FINANCIAL OFFICER 294111 0 0 0 0 0 0 0 11738 0 305849 0 0 0 NATALIE BITTON DIRECTOR OF COUNSELING 168863 0 0 0 0 0 17364 0 12293 0 198520 0 0 0 AGNES HOGAN DIRECTOR OF COMMUNICATION 167486 0 0 0 0 0 16748 0 11444 0 195678 0 0 0 NATHALIE HAUTAVOINE DIRECTOR OF DEVELOPMENT 159379 0 0 0 0 0 15937 0 12293 0 187609 0 0 0 VALERIE VAISSE HUMAN RESOURCES MANAGER 135978 0 0 0 0 0 13598 0 4569 0 154145 0 0 0 PART I, LINE 1A THE HOS ALSO RECEIVED A NONTAXABLE HOUSING ALLOWANCE OF $62,250, REPORTED ON SCHEDULE J, PART II, COLUMN (D). 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. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2020-04-15 22500000 ACQUISITION, CONSTRUCTION AND IMPROVEMENT OF FACILITIES 0 0 0 A 1825220 22546094 477114 300000 12272712 9496268 2025 1 1 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 0 0 0 1 A 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CALIFORNIA MUNICIPAL FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/20/2025 X 1 40 FMV X 2 21664 PUBLICLY TRADED EXCHANGE X 17 18178 FMV X FUTSAL TABLES 3 9185 FMV X COMPUTER MONITOR 1 300 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) 62,565.