Lycee Francais De New York in New York, New York (NY)

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Lycee Francais De New York
Employer Identification Number (EIN)130990710
Name of OrganizationLycee Francais De New York
Address505 E 75th St, New York, NY 10021-3462
ActivitiesSchool, college, trade school, etc.
SubsectionCharitable Organization
Ruling Date04/1939
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$194,440,390
Amount of Income$41,918,362
Form 990 Revenue Amount$41,297,590
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Elementary, Secondary Education, K - 12


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Amount of income in 2012: $41,918,362
This organization: 

 $41,918,362
Other organizations performing similar types of work: 

 $11,094,387

Assets in 2012: $194,440,390
Lycee Francais De New York: 

 $194,440,390
Other organizations performing similar types of work: 

 $19,385,354

Expenses in 2007: $28,342,488
Lycee Francais De New York: 

 $28,342,488
Other organizations performing similar types of work: 

 $12,275,262

Income to expenses ratio in 2007: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 58.3%
Lycee Francais De New York: 

 58.3%
Other organizations performing similar types of work: 

 79.8%

Number of employees in 2007: 230
This organization: 

 230
Other organizations performing similar types of work: 

 158

Employees paid over $50,000 in 2007: 44.8%
This organization: 

 44.8%
Other organizations performing similar types of work: 

 27.0%

Grants share in income in 2007: 10.9%
This organization: 

 10.9%
Other organizations performing similar types of work: 

 13.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$14,003,495$24,252,884$16,646,844$52,819,480$22,444,459$26,539,729$30,359,250$34,490,726
Contributions, gifts, grants, and similar amounts received$1,057,971$1,893,130$1,097,540$1,567,665$1,619,108$1,959,468$3,022,475$3,772,658
Contributions to donor advised funds$0$0
Direct public support$1,057,971$1,893,130$1,097,540$1,567,665$1,619,108$1,959,468$3,022,475$3,772,658
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$12,749,821$13,322,601$14,447,870$16,103,378$19,412,413$22,745,889$24,740,130$27,218,868
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0$0$0$0$0
Dividends and interest from securities$105,347$27,917$169,464$630,774$1,378,551$1,798,028$2,307,147$2,506,949
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-4,340$8,690,247$943,882$34,524,061$32,259$34,750$297,168$918,519
Gross amount from sales of assets other than inventory$147,913$10,619,512$7,824,494$56,386,930$26,001,347$61,115,661$32,359,280$44,690,628
Less: cost or other basis and sales expenses$152,253$1,929,265$6,880,612$21,862,869$25,969,088$61,080,911$32,062,112$43,772,109
Net income or (loss) from special events and activities$94,696$178,989$-11,912$-6,398$2,128$1,593$-7,670$73,732
Gross revenue$160,549$267,377$3,069$5,100$12,648$7,804$523,807$485,571
Less: direct expenses other than fundraising expenses$65,853$88,388$14,981$11,498$10,520$6,211$531,477$411,839
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$140,000$0$0$0$0$0$0
Total expenses$12,511,019$14,243,480$14,792,978$20,683,333$24,049,673$24,938,728$26,700,306$28,342,488
Program services$8,762,086$10,164,727$10,947,600$13,026,513$14,763,737$15,100,560$15,829,110$16,536,489
Management and general$3,748,933$4,078,753$3,845,378$7,656,820$9,285,936$9,838,168$10,798,845$11,594,147
Fundraising$0$0$0$0$0$0$72,351$211,852
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$9,925,761$19,932,520$21,786,245$54,347,467$53,062,729$55,243,690$60,984,217$63,850,443
Excess or (deficit) for the year$1,492,476$10,009,404$1,853,866$32,136,147$-1,605,214$1,601,000$3,658,944$6,148,238
Net assets or fund balances at beginning of year$8,450,949$9,925,761$19,932,520$21,786,245$54,347,467$53,062,729$55,243,690$60,984,217
Other changes in net assets or fund balances$-17,664$-2,645$-141$425,075$320,476$579,961$2,081,583$-3,282,012
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$28,342,488$16,536,489$11,594,147$211,852
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$685,585$435,628$108,907$141,050
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$11,955,742$8,996,839$2,958,903$0
Pension plan contributions not included above$815,093$576,785$238,308$0
Employee benefits not included above$0$0$0$0
Payroll taxes$785,069$571,561$213,508$0
Professional fundraising fees$0$0$0$0
Accounting fees$46,414$0$46,414$0
Legal fees$571,904$0$571,904$0
Supplies$168,015$168,015$0$0
Telephone$71,841$71,841$0$0
Postage and shipping$0$0$0$0
Occupancy$548,888$43,574$505,314$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$115,720$115,720$0$0
Travel$239,595$239,595$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$4,511,957$0$4,511,957$0
Depreciation, depletion, etc.$2,810,025$2,810,025$0$0
Other expenses not covered above$5,016,640$2,506,906$2,438,932$70,802
Balance Sheets
20002001200220032004200520062007
Total assets$41,349,495$56,522,236$132,598,093$159,237,922$161,651,709$164,202,593$172,003,715$176,300,909
Cash - non-interest-bearing$294,810$531,122$6,826,739$424,601$9,016,929$9,858,339$11,520,689$11,592,078
Savings and temporary cash investments$1,323,521$2,808,610$25,718,278$18,440,160$17,489,744$14,637,719$9,465,200$8,897,242
Accounts receivable less allowance for doubtful accounts$105,240$61,709$61,832$122,632$70,070$51,294$81,627$8,271
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$60,554$46,115$38,206$36,495$26,202$25,275$34,470$47,049
Prepaid expenses and deferred charges$6,193,190$21,022,205$72,844,323$9,636,254$9,249,480$9,276,884$8,565,717$8,093,155
Investments - publicly-traded securities$29,913,004$39,366,254
Investments - other securities$42,201$22,580$1,005,691$29,602,697$24,213,782$29,377,051$10,187,583$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$2,808,940$0
Land, buildings, and equipment less accumulated depreciation$33,323,979$31,843,895$25,917,024$100,956,686$101,573,655$100,964,184$99,414,638$97,593,755
Other assets, including program-related investments$6,000$186,000$186,000$18,397$11,847$11,847$11,847$10,703,105
Total liabilities$31,423,734$36,589,716$110,811,848$104,890,455$108,588,980$108,958,903$111,019,498$112,450,466
Accounts payable and accrued expenses$3,579,501$6,150,026$7,496,146$6,168,260$3,457,984$3,125,973$3,371,896$3,483,161
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$1,607,158$3,643,328$8,049,725$3,202,706$9,740,608$10,538,013$12,466,118$13,911,178
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$26,237,075$26,796,362$0$0$0$0$0$0
Other liabilities$0$0$95,265,977$95,519,489$95,390,388$95,294,917$95,181,484$95,056,127
Total liabilities and net assets/fund balances$41,349,495$56,522,236$132,598,093$159,237,922$161,651,709$164,202,593$172,003,715$176,300,909
Total net assets or fund balances$9,925,761$19,932,520$21,786,245$54,347,467$53,062,729$55,243,690$60,984,217$63,850,443
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$14,003,495$24,252,884$16,646,844$52,819,480$22,444,459$26,539,728$30,359,250$34,490,726
Total revenue, gains, and other support per audited financial statements$14,051,684$24,250,239$16,646,703$53,244,555$22,489,115$26,734,431$32,913,454$31,620,553
Other expenses$-17,664$-2,645$-141$425,075$44,656$194,703$2,554,204$-2,870,173
Net unrealized gains on investments$-17,664$-2,645$-141$425,075$44,656$188,492$2,022,727$-3,282,012
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$6,211$531,477$411,839
Other revenue$-65,853$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$-65,853$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$12,511,019$14,243,480$14,792,978$20,683,333$24,049,673$24,938,728$26,700,306$28,342,488
Total expenses and losses per audited financial statements$12,576,872$14,243,480$14,792,978$20,683,333$24,049,673$24,944,937$27,172,927$28,754,327
Other revenue$0$0$0$0$0$6,209$472,621$411,839
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$6,209$472,621$411,839
Other expenses$-65,853$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$-65,853$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$276,553$27,655$86,100
40$140,206$14,021$0
40$128,227$12,823$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings18
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006230
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$3,499,200$27,218,868
Program service revenue
Program service revenue 1000000$000$0$25,274,552
Program service revenue 2000000$000$0$1,071,142
Program service revenue 3000000$000$0$594,423
Program service revenue 4000000$000$0$278,751
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$2,506,949$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$918,519$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$73,732$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$117,338$11,734$0
$116,461$11,646$0
$104,256$10,426$0
$102,836$10,284$0
$112,500$0$0
Total number of other employees paid over $50,00095
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$39,379,481
Contributions, Gifts, Grants and Other Similar Amounts$3,812,680
Program Service Revenue$34,620,190
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$888,718
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$57,893
Gross amount from sales of assets other than inventory (Securities / Other)$25,023,962 / $0
Less: cost or other basis and sales expenses (Securities / Other)$24,966,069 / $0
Gain or (loss) (Securities / Other)$57,893 / $0
Net income from fundraising events$0
Gross income from fundraising events$439,181
Less: direct expenses$439,181
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$34,127,357
Compensation of current officers, directors, trustees, and key employees$1,016,776
Other salaries and wages$14,742,161
Payroll taxes$1,000,030
Professional fundraising services$0
Other$17,368,390
Balance Sheet (for 2011)
Total assets$190,834,516
Total liabilities$112,193,900
Tax-exempt bond liabilities$90,885,575
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$21,308,325
Total net assets or fund balances$78,640,616
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
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14Saint Anns School129 Pierrepont St, Brooklyn, NY 11201-2705NY1982-09$42,517,466
15Lycee Francais De New York505 E 75th St, New York, NY 10021-3462NY1939-04$41,918,362
16International College-Beirut Lebanon1185 Avenue Of The Americas, New York, NY 10036-2601NY1934-04$41,413,631
17Abraham Joshua Heschel School20 W End Ave, New York, NY 10023-7809NY1981-12$41,050,159
18Packer Collegiate Institute170 Joralemon St, Brooklyn, NY 11201-4312NY1938-09$40,955,977
19Trevor Day School566 Columbus Ave, New York, NY 10024-2404NY1967-12$39,740,937
20Masters School49 Clinton Ave, Dobbs Ferry, NY 10522-2201NY1925-08$39,500,101
Number of organizations performing similar types of work
Alaska1
Alabama6
Arkansas4
Arizona5
California57
Colorado8
Connecticut15
District of Columbia4
Delaware6
Florida25
Georgia31
Hawaii5
Iowa4
Idaho3
Illinois19
Indiana6
Kansas3
Kentucky7
Louisiana7
Massachusetts21
Maryland23
Maine4
Michigan7
Minnesota12
Missouri8
Mississippi5
Montana2
North Carolina13
New Hampshire3
New Jersey19
New Mexico5
Nevada3
New York48
Ohio27
Oklahoma2
Oregon7
Pennsylvania31
South Carolina6
South Dakota3
Tennessee22
Texas32
Utah2
Virginia22
Vermont2
Washington20
Wisconsin8
West Virginia2
International4
Total579

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