2024-05-02T14:52:35-05:00 2023-06-30 571157523 APRIO LLP 111 ROCKVILLE PIKE SUITE 600 ROCKVILLE MD 20850 990 2022-07-01 520847186 ROCHAMBEAU THE FRENCH INTERNATIONAL SCHOOL OF WASHINGTON ROCH 3015308260 9650 ROCKVILLE PIKE BETHESDA MD 20814 HELENE LEGAL-FABRE EXECUTIVE DIRECTOR 3015308260 2024-05-02 1 HELENE LEGAL-FABRE 999009999 0 STACY CULLEN P00974308 3012316200 2024-05-02 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z FRENCH INTERNATIONAL SCHOOL LAURENT PAVAGEAU 9650 ROCKVILLE PIKE BETHESDA MD 20814 35976114 0 X WWW.ROCHAMBEAU.ORG X 1966 DC PRIVATE SCHOOL PROVIDING ACCREDITED EDUCATION TO CHILDREN, PRE-KINDERGARTEN THRU HIGH SCHOOL 15 14 343 150 0 0 456118 107000 26777323 31104158 -543395 2040902 184196 111761 26874242 33363821 925969 1024343 0 0 19016429 21295022 0 0 5082 6268993 9245715 26211391 31565080 662851 1798741 98098719 108815105 64023398 70709369 34075321 38105736 X THE MISSION OF ROCHAMBEAU, THE FRENCH INTERNATIONAL SCHOOL, IS TO CREATE A MULTICULTURAL LEARNING ENVIRONMENT BUILT ON A RIGOROUS FRENCH CURRICULUM ACCREDITED BY THE FRENCH MINISTRY OF EDUCATION. THE SCHOOL IS PART OF THE WORLDWIDE AEFE NETWORK OF SCHOOLS AND PROVIDES A SAFE ENVIRONMENT THAT WELCOMES STUDENTS OF ALL BACKGROUNDS AND NATIONALITIES, GUIDING THEM TO BECOME CONFIDENT, CARING, AND OPEN-MINDED CRITICAL THINKERS WHO WILL GAIN ACCESS TO THE BEST UNIVERSITIES AND THRIVE IN A DIVERSE COMPETITIVE WORLD. 0 0 25695140 1024343 31104158 ROCHAMBEAU IS ACCREDITED BY THE FRENCH MINISTRY OF EDUCATION AND RECOGNIZED BY THE DEPARTMENT OF EDUCATION OF THE STATE OF MARYLAND. AT ALL LEVELS, THE PROGRAM IS CONDUCTED IN FRENCH AND IN ENGLISH AND FOLLOWS THE CURRICULUM PROMULGATED BY THE FRENCH EDUCATION SYSTEM. AT ROCHAMBEAU, BILINGUAL EDUCATION BEGINS AS EARLY AS 2 YEARS OLD AND IS AN INTEGRAL PART OF THE CURRICULUM AT ALL GRADE LEVELS. -THE SCHOOL OPERATED A NURSERY SCHOOL SERVING CHILDREN AGES 2 TO 5 (KINDERGARTEN LEVEL). THE SCHOOL IS FULLY LICENSED IN THE STATE OF MARYLAND TO SERVE THIS AGE GROUP. DURING THE FISCAL YEAR, APPROXIMATELY 208 STUDENTS ATTENDED. -THE SCHOOL OPERATED AN ELEMENTARY SCHOOL THAT OFFERS ELEMENTARY EDUCATION TO 420 CHILDREN WHO ARE IN 1ST GRADE THROUGH 5TH GRADE. -THE SCHOOL OPERATED A SECONDARY SCHOOL PROGRAM SERVING 545 STUDENTS IN GRADES 6 THROUGH 12. THE HIGH SCHOOL STUDENTS ARE PREPARED FOR THE FRENCH BACCALAUREAT. THE CURRICULUM ALSO INCLUDES THE COMPLEMENTARY COURSES NECESSARY TO OBTAIN THE HIGH SCHOOL DIPLOMA. WITH BOTH A FRENCH BACCALAUREAT AND A US HIGH SCHOOL DIPLOMA, ROCHAMBEAU STUDENTS ARE PREPARED TO ATTEND COLLEGES AND UNIVERSITIES THROUGHOUT NORTH AMERICA, EUROPE OR ANYWHERE IN THE WORLD. 25695140 1 1 0 0 0 0 1 0 0 1 1 1 0 1 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 0 0 0 0 0 1 1 0 0 0 1 63 0 1 343 1 0 1 FR 0 0 0 1 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 MD X HELENE LEGAL-FABRE 3015308260 9650 ROCKVILLE PIKE BETHESDA MD 20814 LAURENT PAVAGEAU PRESIDENT 10.00 X X 0 0 0 MICHAEL KIDD VICE PRESIDENT 10.00 X X 0 0 0 STEPHANE GUIMBERT TREASURER 10.00 X X 0 0 0 VANENA WILMOT SECRETARY 10.00 X X 0 0 0 ERIKA APARAKAKANKANANGE TRUSTEE 1.00 X 0 0 0 ARAM GAVOOR TRUSTEE 1.00 X 0 0 0 SAM HEITNER TRUSTEE 1.00 X 0 0 0 NATHAN GEORGE TRUSTEE 1.00 X 0 0 0 SATYA MENARD TRUSTEE 1.00 X 0 0 0 XAVIER URTUBEY TRUSTEE 1.00 X 0 0 0 CRISTINA REICHNER TRUSTEE 1.00 X 0 0 0 SAHAR TABBARA PAREJA TRUSTEE 1.00 X 0 0 0 MARYAM IPAKCHI TRUSTEE 1.00 X 0 0 0 HELENE LEGAL FABRE EXECUTIVE DIRECTOR 40.00 X 226339 0 31244 XAVIER JACQUENET PRINCIPAL 40.00 X 247556 0 23809 PHILIPPE LUCIEN VANHILLE PRINCIPAL - HS 40.00 X 168813 0 15378 RAYMOND A STEWART DIRECTOR INFORMATION TECHNOLOGY 40.00 X 153577 0 8544 ELIZABETH A ROGERS SENIOR CONTROLLER 40.00 X 140067 0 6992 JEAN LUC BOUYEURE TEACHER SECONDARY PHILOSOPHY 40.00 X 127689 0 0 MARC ROUX SCIENCES DE LA VIE ET DE LA TERRE/BIOLOGY 40.00 X 121452 0 12209 1185493 0 98176 26 0 1 0 TURNER CONSTRUCTION COMPANY 11413 ISAAC NEWTON SQUARE RESTON VA 20190 CONSTRUCTION MANAGEMENT COMPANY 12455179 GREEN BUBBLE CLEANING SERVICES LLC 7903 ASHFORD BLVD LAUREL MD 20707 CLEANING SERVICES 517600 MIDPOINT TECHNOLOGY GROUP LLC 7380 COCA COLA DRIVE SUITE 100 HANOVER MD 21076 TECHNOLOGY SERVICES 438830 EZ HOME SERVICES 6413 WEATHERBERY COURT APT E FREDERICK MD 21703 CONSTRUCTION SERVICES 361962 SMITH CONTRACT LLC 306 FREDERICK STREET SUITE 200 FREDERICKSBURG VA 22401 FURNITURE PLANNING AND INSTALLATION 359396 17 60587 16582 29831 5000 107000 TUITION 611000 28626648 28626648 STUDENT ACTIVITIES 611000 2308592 2308592 LUNCH PROGRAM 611000 168918 168918 31104158 485482 485482 19777 4047249 55721 2455885 -35944 1591364 1555420 1555420 38595 60587 100687 -62092 -62092 OTHER REVENUE 900099 171181 171181 LOSS ON CURRENCY FLUCTUATIONS 900099 2672 2672 173853 33363821 31104158 0 2152663 1024343 1024343 542548 470201 72347 18413366 15957990 2455376 451412 391217 60195 614529 532583 81946 1273167 1103393 169774 162936 42341 120595 62859 16335 46524 18777 18777 1877879 487992 1389887 45694 45694 909558 389317 515618 4623 939908 812770 127125 13 144792 129522 15237 33 1235857 1071059 164798 1764133 1488755 275349 29 237795 80718 157016 61 CURRICULUM AND CLASSROO 1079931 1033098 46510 323 REPAIRS 765596 663506 102090 31565080 25695140 5864858 5082 11059123 5650706 54391 54391 33052 13481 200341 158404 379128 327914 101895472 21147654 68863254 80747818 640349 170528 12910188 15476042 3958893 6215821 98098719 108815105 4991791 2615636 8945828 9916178 50085779 57857525 0 320030 64023398 70709369 X 33879758 37913251 195563 192485 34075321 38105736 98098719 108815105 X 1798741 11928 2219746 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 4 2.37 0 0 0 1 0 0.00 0 1 17516050 162472 150115 17528407 17469697 46353 17516050 17797552 6 327861 17469697 17662041 135511 6 6 17797552 15997211 1676830 34 12034 17662041 0.99980 0.00020 0.00000 0 0 29107025 29107025 64019209 15634571 48384638 8769238 5513083 3256155 80747818 15476042 F 15476042 SECURITY DEPOSIT 52327 INTEREST RATE SWAP 6163494 6215821 LEASE LIABILITIES - FINANCE LEASE 320030 320030 X 34653062 11928 2320433 2332361 32320701 18777 1024343 1043120 33363821 30622647 100687 100687 30521960 18777 1024343 1043120 31565080 PART II, LINE 9: THE VALUE OF CONSERVATION EASEMENTS ARE REPORTED ON THE BALANCE SHEET AS AN ASSET, PROPERTY, PLANT AND EQUIPMENT, LAND. THIS ASSET IS NOT DEPRECIATED. PART V, LINE 4: THE SCHOOL HAS ESTABLISHED CERTAIN PROGRAMS FOR THE PURPOSE OF PURSUING SPECIFIC GOALS AND PROVIDING OPPORTUNITIES TO ENHANCE BASIC SCHOOL PROGRAMS. PURSUANT TO THE DIRECTION OF THE BOARD OF TRUSTEES, FUNDS HAVE BEEN DESIGNATED TO SUPPORT THESE PROGRAMS. PART X, LINE 2: THE SCHOOL EVALUATES UNCERTAINTY IN INCOME TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT RECOGNITION STANDARD. IF THAT THRESHOLD IS MET, THE TAX POSITION IS THEN MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF JUNE 30, 2023, THERE ARE NO ACCRUALS FOR UNCERTAIN TAX POSITIONS. IF APPLICABLE, THE SCHOOL RECORDS INTEREST AND PENALTIES AS A COMPONENT OF INCOME TAX EXPENSE. TAX YEARS FROM 2020 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON INTEREST SWAP 2,219,746. SPECIAL EVENTS EXPENSES 100,687. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,024,343. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 100,687. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,024,343. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NON-DISCRIMINATION POLICY IS PUBLISHED ON ITS WEBSITE WITHIN ITS MISSION STATEMENT. GALA 99182 60587 38595 100687 99182 60587 38595 100687 100687 -62092 1 STUDENT FINANCIAL AID 109 1024343 PART I, LINE 2: APPLICATIONS ARE SENT DIRECTLY TO A THIRD PARTY SERVICE PROVIDER. THE SERVICE PROVIDER HAS A FORMAL PROCESS TO CALCULATE THE NEED FOR FINANCIAL AID. THE RESULTS ARE THEN REVIEWED BY AN INTERNAL COMMITTEE, WHO MAKES A FINAL DECISION ON THE AMOUNT OF AWARD. THIS IS THEN COMMUNICATED TO THE APPLICANT. ONCE THE APPLICANT ACCEPTS THE OFFER, THIS IS APPLIED TO THE FAMILY ACCOUNT. FINANCIAL AID IS ACCOUNTED FOR AND MONITORED VIA A SEPARATE GENERAL LEDGER ACCOUNT AND SUBSIDIARY LEDGER. X 0 0 0 0 0 0 0 0 0 1 0 XAVIER JACQUENET PRINCIPAL 178247 0 9180 0 60129 0 12921 0 10888 0 271365 0 0 0 HELENE LEGAL FABRE EXECUTIVE DIRECTOR 201339 0 25000 0 0 0 16854 0 14390 0 257583 0 0 0 PHILIPPE LUCIEN VANHILLE PRINCIPAL - HS 160763 0 8050 0 0 0 10293 0 5085 0 184191 0 0 0 RAYMOND A STEWART DIRECTOR INFORMATION TECHNOLOGY 146427 0 7150 0 0 0 7722 0 822 0 162121 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED A HOUSING ALLOWANCE TO ITS PRINCIPAL, XAVIER JACQUENET, VALUED AT $60,129 FOR 2022. PART I, LINE 7 THE ORGANIZATION PROVIDED BONUS COMPENSATION TO ITS OFFICERS AND EMPLOYEES DURING THE YEAR. A MARYLAND HEALTH AND A HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 000000000 2021-11-26 70200000 BUILDING PURCHASE AND RENOVATION FOR NEW CAMPUS 0 0 0 A 58695422 279253 58416169 2023 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 1 TRUIST BANK 15.000000000000 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT, AND REVIEWED BY THE EXECUTIVE DIRECTOR AND SENIOR CONTROLLER BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE ANNUALLY FILLS IN A COMPLIANCE STATEMENT IN THE FORM PRESCRIBED BY OUR POLICY. ON AN ANNUAL BASIS, THE BOARD'S PRESIDENT, OR APPOINTEE, WILL ASCERTAIN THAT EACH TRUSTEE HAS SIGNED AND SUBMITTED AN ANNUAL COMPLIANCE STATEMENT AND WILL REPORT TO THE EXECUTIVE COMMITTEE WHETHER ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST HAVE BEEN DISCLOSED THEREIN. THE SCHOOL WILL MAINTAIN THE COMPLIANCE STATEMENTS IN STRICT CONFIDENCE AND THEY WILL NOT BE SUBJECT TO GENERAL DISCLOSURE EXCEPT AS REQUIRED BY APPLICABLE LAW. FORM 990, PART VI, SECTION C, LINE 19 OTHER THAN THE REQUIREMENTS OF PUBLIC DISCLOSURE UNDER IRC 301 6104(D)(1) CONCERNING THE FORM 990 AND RELATED FILINGS, THE ORGANIZATION DOES NOT MAKE ANY OTHER DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: GAIN ON INTEREST SWAP 2,219,746. LYCEE ROCHAMBEAU INC 9650 ROCKVILLE PIKE BETHESDA MD 208141714 522073523 EDUCATION MD 501(C)(3) LINE 12A, I FRENCH INTERNATIONAL SCHOOL 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0