2024-05-14T19:48:49-04:00 2023-06-30 JAMES E RICHMAN CPA 3269 NE ALAMEDA TERRACE PORTLAND OR 97212 990 2022-07-01 930738797 FRENCH INTERNATIONAL SCHOOL OF OREGON FREN 5032927776 8500 NW JOHNSON ST PORTLAND OR 97229 SCOTT HARDISTER EX-OFFICIO;HD OF SCH 5032927776 2024-05-12 true SCOTT HARDISTER 999009999 true JAMES E RICHMAN P00088854 5032953780 2024-05-13 X 2022 2023-04-26 12:10:37Z SCOTT HARDISTER 8500 NW JOHNSON STREET PORTLAND OR 972296780 14048183 false X WWW.FRENCHINTL.ORG X 1979 OR PROVIDE EDUCATION THROUGH LANGUAGE IMMERSION. 16 16 207 103 0 896890 504414 11552102 13132035 148860 309931 -3101 -15308 12594751 13931072 486448 537677 0 8620933 10074718 0 326181 3055656 3340190 12163037 13952585 431714 -21513 31866653 31154690 9080403 8124253 22786250 23030437 PROVIDE EDUCATION THROUGH LANGUAGE IMMERSION. false false 10242324 537677 13132035 THE SCHOOL PROVIDES A ROBUST AND IMMERSIVE MULTILINGUAL CURRICULUM, FOSTERING AN INCLUSIVE COMMUNITY THAT CELEBRATES DIVERSE PERSPECTIVES AND CREATES THE FOUNDATION FOR REFLECTIVE LEARNERS TO THRIVE AND EFFECT CHANGE IN AN INTERCONNECTED WORLD. THE SCHOOL ENROLLS 368 STUDENTS IN PRESCHOOL THROUGH GRADE 5 AND 199 STUDENTS IN GRADES 6-8. 10242324 true true false false false false false false false true true false false false false true true false true false false false true false true false false false true true true false false false false false false false false false false false false false false false false false false false true 23 0 207 true false false false false false true true false false false false false false false false X 16 16 false false false false true true true true true false false true true true true true true true true false OR X KEITH KINSEY 5032927776 8500 NW JOHNSON ST PORTLAND OR 97229 DENISE REYES BOARD CHAIR 2.00 X X 0 0 0 PATTI SHAFFNER JORDAN BOARD VICE-C 2.00 X X 0 0 0 MATT BIRCHARD BOARD SECRET 2.00 X X 0 0 0 LAURA TAYLOR BOARD TREASU 2.00 X X 0 0 0 CYREENA BOSTON ASHBY BOARD MEMBER 2.00 X 0 0 0 ERIN-KATE BARTON BOARD MEMBER 2.00 X 0 0 0 AMY DURYEA BOARD MEMBER 2.00 X 0 0 0 JULIE FALK BOARD MEMBER 2.00 X 0 0 0 CHARLES JENKINS BOARD MEMBER 2.00 X 0 0 0 DAN KIRSCHNER BOARD MEMBER 2.00 X 0 0 0 LARRY LEWIS BOARD MEMBER 2.00 X 0 0 0 PHILIPPE MAZAUD BOARD MEMBER 2.00 X 0 0 0 JANNA MCDOUGALL BOARD MEMBER 2.00 X 0 0 0 STACY REIBER BOARD MEMBER 2.00 X 0 0 0 NATE SCHWALBACH BOARD MEMBER 2.00 X 0 0 0 JIM SEVER BOARD MEMBER 2.00 X 0 0 0 MICHAEL SMYTHE BOARD MEMBER 2.00 X 0 0 0 GASTON SUAREZ BOARD MEMBER 2.00 X 0 0 0 SCOTT HARDISTER EX-OFFICIO;H 40.00 X X 254680 0 21099 LISA JOHNSON CFO 40.00 X 156819 0 12942 KEITH KINSEY CHIEF FIN OP 40.00 X 0 0 0 EMMANUELLE BEATRICE BURK MIDDLE SCH D 40.00 X 118163 0 10649 SHAWNA BURNS FOSTER DIR OF DEVEL 40.00 X 118339 0 8975 DIEGO ZARAGOZA ASSO. HEAD O 40.00 X 123876 0 9392 771877 63057 5 false true false 187959 316455 504414 TUITION AND FEES 13132035 13132035 13132035 309931 309931 94670 187959 117111 -22441 -22441 MISCELLANEOUS REVENUE 7133 7133 7133 13931072 13132035 294623 488737 488737 48940 48940 465853 43037 365434 57382 7851412 5990021 1682057 179334 248227 190545 51626 6056 914870 680691 210870 23309 594356 432854 144821 16681 70332 70332 14850 14850 204774 37694 167080 99091 99091 45232 141 39062 6029 17247 345 14660 2242 66093 9914 46265 9914 134111 134111 916465 916465 141228 133357 6297 1574 OFFICE & PROGRAM SUPPLIES 550570 341354 198205 11011 JANITORIAL & MAINTENANCE 391373 367891 15655 7827 TELEPHONE AND UTILITIES 206148 193779 8246 4123 PROFESSIONAL DEVELOPMENT 82882 63628 19218 36 399794 168820 230311 663 13952585 10242324 3384080 326181 2077909 2092493 5170259 3837155 230852 278558 358702 54926 28509194 10035871 16552910 18473323 7386049 6347131 89972 71104 31866653 31154690 833191 922196 3943104 3595908 4304108 3606149 9080403 8124253 X 22266180 22436743 520070 593694 22786250 23030437 31866653 31154690 X -21513 265700 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 694132 25000 77535 796667 770965 25651 -102484 694132 584347 28200 158418 770965 503206 39360 41781 584347 449456 25150 28600 503206 0.26000 0.45880 0.28120 false false 2918781 2918781 24221457 9267675 14953782 1368956 768196 600760 18473323 X 13776206 265700 265700 13510506 420566 420566 13931072 13532019 13532019 420566 420566 13952585 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT EARNINGS ARE INTENDED TO SUPPLEMENT OPERATIONAL EXPENDITURES. AT THE FIRST BOARD OF TRUSTEES MEETING THAT FOLLOWS THE END OF A FISCAL YEAR, THE BOARD WILL VOTE ON WHETHER AN ANNUAL DISTRIBUTION IS TO OCCUR AND, IF SO, THE AMOUNT OF DISTRIBUTION. THE MAXIMUM ANNUAL DISTRIBUTION FROM THE ENDOWMENT FUNDS SHALL BE A FUNCTION OF THE TOTAL VALUE OF THE ENDOWMENT FUNDS AS OF THE END OF THE IMMEDIATELY-PRECEDING FAIS FISCAL YEAR AND THE RATE OF INVESTMENT RETURN ACHIEVED DURING THAT IMMEDIATELY PRECEDING FISCAL YEAR: 1)WHEN THE TOTAL VALUE OF ALL ENDOWMENT FUNDS IS LESS THAN 250,000 AT THE BEGINNING OF THE PRECEDING FISCAL YEAR, THERE WILL BE NO DISTRIBUTIONS. 2)WHEN THE TOTAL VALUE AT THE BEGINNING OF THE PRECEDING FISCAL YEAR OF ALL ENDOWMENT FUNDS IS GREATER THAN 250,000 AND LESS THAN 500,000, THE MAXIMUM POSSIBLE ANNUAL DISTRIBUTION WILL BE EQUAL TO 25% OF THE DOLLAR VALUE OF ANY POSITIVE INVESTMENT RETURN ACHIEVED DURING THE IMMEDIATELY PRECEDING FISCAL YEAR. IF THE INVESTMENT RETURN IS NOT POSITIVE, THERE WILL BE NO DISTRIBUTIONS. 3)WHEN THE TOTAL VALUE AT THE BEGINNING OF THE PRECEDING FISCAL YEAR OF ALL ENDOWMENT FUNDS IS GREATER THAN 500,000, THE MAXIMUM POSSIBLE ANNUAL DISTRIBUTION WILL BE EQUAL TO 50% OF THE DOLLAR VALUE OF ANY POSITIVE INVESTMENT RETURN ACHIEVED DURING THE IMMEDIATELY PRECEDING FISCAL YEAR. IF THE INVESTMENT RETURN IS NOT POSITIVE, THERE WILL BE NO DISTRIBUTIONS. SCHEDULE D, PAGE 3, PART X UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE SCHOOL MUST EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED MORE LIKELY THAN NOT TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AS OF JUNE 30, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID NOT INCLUDED IN PROGRAM EXPENSES 537,677 SPECIAL EVENTS EXPENSES INCLUDED IN FUNDRAISING -117,111 SCHEDULE D, PAGE 4, PART XII, LINE 4B SPECIAL EVENTS EXPENSES NOT INCLUDED IN FUNDRAISING -117,111 FINANCIAL AID INCLUDED IN PROGRAM EXPENSES 537,677 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 POLICY IS DESCRIBED IN ADMISSIONS APPLICATION. FINANCIAL AID FRANCE 5 33940 FINANCIAL AID FMV FINANCIAL AID CANADA 1 8000 FINANCIAL AID FMV FINANCIAL AID ALGERIA 1 7000 FINANCIAL AID FMV false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 ALL AWARDS REPRESENT REDUCTIONS FOR FEES TO ATTEND FRENCH AMERICAN INTERNATIONAL SCHOOL. AWARDS ARE APPROVED BY A FINANCIAL AID COMMITTEE BASED ON INFORMATION PROVIDED BY THE FAMILIES APPLYING FOR ASSISTANCE. GALA 247576 187959 59617 50103 29518 LA FETE DU VIN 35053 35053 16132 21358 282629 187959 94670 66235 50876 117111 -22441 true FINANCIAL AID FOR TUITION 82 488737 FMV FINANCIAL AID SCHEDULE I, PAGE 1, PART I, LINE 2 ALL AWARDS REPRESENT REDUCTIONS FOR FEES TO ATTEND FRENCH AMERICAN INTERNATIONAL SCHOOL. AWARDS ARE APPROVED BY A FINANCIAL AID COMMITTEE BASED ON INFORMATION PROVIDED BY THE FAMILIES APPLYING FOR ASSISTANCE. false false false false false false false false false SCOTT HARDISTER EX-OFFICIO;HD OF SCH 254680 6534 14565 275779 LISA JOHNSON CFO 156819 8029 4913 169761 A STATE OF OREGON OREGON FACILITIES AUTHORITY 930606433 2017-10-12 2140923 SEE PART IV THE PROCEEDS OF THE BOND WERE LOANED TO THE FRENCH AMERICAN INTERNATIONAL SCHOOL TO PROV false false false A 2140923 7500000 7495825 4175 2019 true false true true A false false false false false false false A false false false false false false false false true A false PURPOSE OF ISSUE DESCRIPTION STATE OF OREGON SEE PART IV THE PROCEEDS OF THE BOND WERE LOANED TO THE FRENCH AMERICAN INTERNATIONAL SCHOOL TO PROVIDE FUNDS TO REFUND THE ISSUER'S OREGON FACILITIES AUTHORITY REVENUE BONDS (FRENCH AMERICAN INTERNATIONAL SCHOOL) 2013 SERIES A ON 10-12-17, AND TO CONSTRUCT A NEW BUILDING TO HOUSE A MIDDLE SCHOOL PROGRAM. FORM 990 EFFECTIVE JANUARY 1, 2023, FRENCH AMERICAN INTERNATIONAL SCHOOL HAS CHANGED ITS NAME TO FRENCH INTERNATIONAL SCHOOL OF OREGON. THE DECISION TO CHANGE THE NAME CAME DURING THE SCHOOL'S MISSION AND STRATEGIC-PLANNING PROCESS, TO BETTER ALIGN THE SCHOOL'S PROGRAMS AND IDENTITY AND TO MOVE FORWARD WITH A UNITED STRATEGIC PLAN. FORM 990, PAGE 6, PART VI, LINE 6 THE SCHOOL IS ORGANIZED AS A NONPROFIT CORPORATION WITH TWO CLASSES OF MEMBERS,EACH OF WHICH HAS RIGHTS TO ELECT CERTAIN MEMBERS OF THE BOARD OF TRUSTEES. CLASS A VOTING MEMBERSHIP CONSISTS OF THE PARENTS THE CHILDREN CURRENTLY ENROLLED IN THE REGULAR SCHOOL YEAR OF THE SCHOOL. EACH CLASS A VOTING MEMBER HAS THE RIGHT TO VOTE TO ELECT ONE CLASS A TRUSTEE TO THE CORPORATION'S BOARD OF TRUSTEES. CLASS B VOTING MEMBERSHIP CONSISTS OF THOSE MEMBERS OF THE BOARD OF TRUSTEES WHO HAVE BEEN DESIGNATED AS SUCH BY THE BOARD, AND THEIR ELECTED OR APPOINTED SUCCESSORS. EACH CLASS B VOTING MEMBER HAS THE RIGHT TO VOTE TO ELECT CLASS B TRUSTEES TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7A CLASS A VOTING MEMBERSHIP CONSISTS OF THE PARENTS OF THE CHILDREN CURRENTLY ENROLLED IN REGULAR SCHOOL YEAR OF THE SCHOOL. EACH CLASS A VOTING MEMBER HAS THE RIGHT TO VOTE TO ELECT ONE CLASS A TRUSTEE TO THE CORPORATION'S BOARD OF TRUSTEES. CLASS A VOTING MEMBERS HAVE THE RIGHT TO VOTE ON ANY PROPOSED AMENDMENT TO THE ARTICLES OF INCORPORATION IF THE AMENDMENT WOULD AFFECT THE VOTING RIGHTS OF CLASS A VOTING MEMBERS IN A MANNER DIFFERENT THAN THE AMENDMENT WOULD AFFECT THE VOTING RIGHTS OF OTHER MEMBERS. CLASS B VOTING MEMBERSHIP CONSISTS OF THOSE MEMBERS OF THE BOARD OF TRUSTEES WHO HAVE BEEN DESIGNATED AS SUCH BY THE BOARD, AND THEIR ELECTED OR APPOINTED SUCCESSORS. EACH CLASS B VOTING MEMBER HAS THE RIGHT TO VOTE ON ALL MATTERS COMING BEFORE MEETINGS OF THE MEMBERSHIP, INCLUDING THE RIGHT TO VOTE TO ELECT CLASS B TRUSTEES TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7B CLASS A VOTING MEMBERS HAVE THE RIGHT TO VOTE TO REMOVE A CLASS A TRUSTEE. CLASS B VOTING MEMBERS HAVE THE RIGHT TO VOTE TO REMOVE A CLASS B TRUSTEE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE PRIOR TO FILING AND A COPY IS SENT TO EACH BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 12C EVERY NEW BOARD MEMBER COMPLETES THE CONFLICT OF INTEREST STATEMENT. ANNUALLY, CONTINUING BOARD MEMBERS DISCLOSE ANY CHANGES. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE HEAD OF SCHOOL IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES, AND FALLS WITHIN THE COMPENSATION RANGE FOR THE POSITION AS PUBLISHED BY THE SCHOOL'S ACCREDITING ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER IS DETERMINED ANNUALLY BY THE HEAD OF SCHOOL AND APPROVED BY THE BOARD OF TRUSTEES. THE POSITION'S COMPENSATION FALLS WITHIN THE RANGE PUBLISHED BY THE SCHOOL'S ACCREDITING ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 FINANCIAL AID NOT INCLUDED IN PROGRAM EXPENSES -537,677 SPECIAL EVENTS EXPENSES INCLUDED IN FUNDRAISING 117,111 SPECIAL EVENTS EXPENSES NOT INCLUDED IN FUNDRAISING -117,111 FINANCIAL AID INCLUDED IN PROGRAM EXPENSES 537,677