Civic Intelligence

French Cultural Center Inc

EIN 04-6045400 • 501(c)3 • Boston, MA

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Profile

With its collection of books, tapes, and dvds for cultural activities, the center offers courses, book readings and discussions, lectures, cooking and wine classes, art exhibits, concerts, and library and translation services in the french language.

53 Marlborough StreetBoston, MA 02116-2043

www.frenchculturalcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

47th percentile

0.15x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

1.46x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

18th percentile

-10.0%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$173,817

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

44th percentile

2.5%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

35%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$23,802,262

Up $590,933 (+2.5%) from 2023

Liabilities

Up

$3,522,942

Up $3,799 (+0.1%) from 2023

Net Assets

Up

$20,279,320

Up $587,134 (+3.0%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin18th percentile

Revenue

Up

$2,418,520

Up $624,416 (+35%) from 2023

Expenses

Down

$2,659,244

Down $31,471 (-1.2%) from 2023

Net Income

Up

-$240,724

Up $655,887 (+73%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $12,141,493Liabilities 2011: $330,456Net Assets 2011: $11,811,0372011Assets 2012: $12,985,447Liabilities 2012: $352,909Net Assets 2012: $12,632,5382012Assets 2013: $15,098,953Liabilities 2013: $388,902Net Assets 2013: $14,710,0512013Assets 2014: $14,914,302Liabilities 2014: $386,753Net Assets 2014: $14,527,5492014Assets 2015: $14,229,517Liabilities 2015: $370,552Net Assets 2015: $13,858,9652015Assets 2016: $14,649,178Liabilities 2016: $369,680Net Assets 2016: $14,279,4982016Assets 2017: $17,039,828Liabilities 2017: $492,689Net Assets 2017: $16,547,1392017Assets 2018: $17,554,822Liabilities 2018: $544,720Net Assets 2018: $17,010,1022018Assets 2019: $19,797,198Liabilities 2019: $575,645Net Assets 2019: $19,221,5532019Assets 2020: $21,281,616Liabilities 2020: $1,193,276Net Assets 2020: $20,088,3402020Assets 2021: $26,024,536Liabilities 2021: $3,155,469Net Assets 2021: $22,869,0672021Assets 2022: $23,445,062Liabilities 2022: $3,857,172Net Assets 2022: $19,587,8902022Assets 2023: $23,211,329Liabilities 2023: $3,519,143Net Assets 2023: $19,692,1862023Assets 2024: $23,802,262Liabilities 2024: $3,522,942Net Assets 2024: $20,279,3202024

Highlighted filing

2024

Assets$23,802,262
Liabilities$3,522,942
Net Assets$20,279,320
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $1,909,786Expenses 2011: $1,965,062Net Income 2011: -$55,2762011Expenses 2012: $2,013,3542012Revenue 2013: $2,307,440Expenses 2013: $2,117,725Net Income 2013: $189,7152013Revenue 2014: $3,021,454Expenses 2014: $2,213,454Net Income 2014: $808,0002014Revenue 2015: $3,256,721Expenses 2015: $2,321,663Net Income 2015: $935,0582015Revenue 2016: $1,961,089Expenses 2016: $2,325,920Net Income 2016: -$364,8312016Revenue 2017: $2,977,279Expenses 2017: $2,215,764Net Income 2017: $761,5152017Revenue 2018: $3,805,682Expenses 2018: $2,345,612Net Income 2018: $1,460,0702018Revenue 2019: $3,017,657Expenses 2019: $2,340,182Net Income 2019: $677,4752019Revenue 2020: $2,057,081Expenses 2020: $2,065,723Net Income 2020: -$8,6422020Revenue 2021: $2,479,852Expenses 2021: $2,046,984Net Income 2021: $432,8682021Revenue 2022: $7,324,076Expenses 2022: $2,279,639Net Income 2022: $5,044,4372022Revenue 2023: $1,794,104Expenses 2023: $2,690,715Net Income 2023: -$896,6112023Revenue 2024: $2,418,520Expenses 2024: $2,659,244Net Income 2024: -$240,7242024

Highlighted filing

2024

Revenue$2,418,520
Expenses$2,659,244
Net Income-$240,724
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,802,262
Liabilities
$3,522,942
Net assets
$20,279,320
Revenue
$2,418,520
Expenses
$2,659,244
Net income
-$240,724
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.8$3.52$20.3$2.42$2.66$0.24
2023Detailed filing. Detailed filing data is available for this year.$23.2$3.52$19.7$1.79$2.69$0.90
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.4$3.86$19.6$7.32$2.28$5.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.0$3.16$22.9$2.48$2.05$0.43
2020Detailed filing. Detailed filing data is available for this year.$21.3$1.19$20.1$2.06$2.07$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$0.58$19.2$3.02$2.34$0.68
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.6$0.54$17.0$3.81$2.35$1.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$0.49$16.5$2.98$2.22$0.76
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$0.37$14.3$1.96$2.33$0.36
2015Detailed filing. Detailed filing data is available for this year.$14.2$0.37$13.9$3.26$2.32$0.94
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$14.9$0.39$14.5$3.02$2.21$0.81
2013Detailed filing. Detailed filing data is available for this year.$15.1$0.39$14.7$2.31$2.12$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$0.35$12.6$2.01
2011Summary only. Only limited summary data is available for this year.$12.1$0.33$11.8$1.91$1.97$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 10, 2025
Return Version
2024v5.1
Gross Receipts
$5,931,727
Mission and Program Overview

Mission

With its collection of books, tapes, and dvds for cultural activities, the center offers courses, book readings and discussions, lectures, cooking and wine classes, art exhibits, concerts, and library and translation services in the french language.

With its collection of books, tapes, and dvds for cultural activities, the library offers courses, book readings and discussions, lectures, cooking and wine classes, art exhibits, concerts, and library and translation services in the french language.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,070,734$13,924,961▲ $854,227
Land, Buildings, and Equipment, Net$9,716,828$9,368,036▼ $348,792
Cash and Non-Interest-Bearing Accounts$145,815$213,262▲ $67,447
Pledges and Grants Receivable$117,457$160,650▲ $43,193
Accounts Receivable$37,607$52,451▲ $14,844
Prepaid Expenses and Deferred Charges$40,971$48,024▲ $7,053
Investments Other Securities$33,914$33,914→ $0
Other Notes and Loans Receivable, Net$384$964▲ $580
Total Assets$23,211,329$23,802,262▲ $590,933
Other Assets Total$47,619$0▼ $47,619
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,927,059$2,854,760▼ $72,299
Deferred Revenue$332,782$379,040▲ $46,258
Accounts Payable and Accrued Expenses$259,302$289,142▲ $29,840
Total Liabilities$3,519,143$3,522,942▲ $3,799
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,491,976$14,625,356▲ $133,380
Net Assets With Donor Restrictions$5,200,210$5,653,964▲ $453,754
Total Net Assets Fund Balance$19,692,186$20,279,320▲ $587,134
Total Liabilities and Net Assets / Fund Balance$23,211,329$23,802,262▲ $590,933

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,557,067$622,015$9,179,082
Buildings$405,061$1,574,803$1,979,864
Equipment$368,273$193,695$561,968
Land$37,635-$37,635

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$13,104,648$129,750▲ $1,397,394$596,752$13,958,875
2023$12,787,070$171,748▲ $1,277,959$1,078,685$13,104,648
2022$17,248,376$243,350▼ $2,486,546$2,178,072$12,787,070
2021$17,608,247$386,235▲ $2,586,705$3,248,346$17,248,376
2020$16,730,336$340,709▲ $1,335,579$743,777$17,608,247
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara BouquegneauExecutive Director/presideFT$155,458$18,359$173,817
Michael RichardCFO/clerkPT$120,680-$120,680

Board Members and Trustees

NameTitle
Steven GalanteTrustee/chairman
Jean-francois DucrestTrustee/vice Chair
Alyssa LebelTrustee
Barbara De BragancaTrustee
Catharine-mary DonovanTrustee
David MillerTrustee
Gonzague De MontrichardTrustee
Herve SedkyTrustee
Hilary GroveTrustee
Jean-luc BoulnoisTrustee
Pascal GirinTrustee
Pierre SorelTrustee
Vincent ZelenkoTrustee
Zeina AounTrustee
Jocelyn VigreuxTrustee as of 6/6/24
Mona VernonTrustee as of 6/6/24
Rene RobertTrustee as of 6/6/24
Nicolas MassardTrustee/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Michael P RichardFinancial Services54 ANGELICA DR, Framingham, MA 01701$120,680
Revenue and Support

Revenue Composition

Contributions and Grants
$794,594
Program Service Revenue
$918,646
Investment Income
$645,701
Other Revenue
$59,579
All Other Contributions
$472,488
Change in Net Assets
$-240,724

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$69,214Quoted Market Value
Total Noncash Contributions3$69,214-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,342,355
Revenue Not Reported on Financial Statements
$76,165
Revenue Not Reported on Form 990
$951,858
Total Revenue per Audited Statements
$3,294,213
Total Revenue per Form 990
$2,418,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,353,941
Other Expenses$1,297,803
Total Fundraising Expense$77,491
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$743,012$269,776-$1,012,788
Depreciation Depletion$311,407$29,525$10,076$351,008
Current Officers, Directors, Trustees, and Key Employees$52,145$88,756$32,917$173,818
Fees for Services Management$19,840$100,880$4,800$125,520
Occupancy$64,877$42,401$1,746$109,024
Interest-$108,932-$108,932
Payroll Taxes$60,664$26,823$2,262$89,749
Fees for Service Investment Mgmnt Fees-$76,165-$76,165
Other Employee Benefits$48,666$27,350$4$76,020
Insurance$58,306$5,528$1,887$65,721
Fees for Services Accounting-$46,260-$46,260
All Other Expenses$34,358$9,573$349$44,280
Other Expenses$23,628$1,290$4,855$29,773
Office Expenses$14,704$5,358$284$20,346
Advertising$3,749$11,642$39$15,430
Travel$6,539$4,747$394$11,680
Fees for Services Other$7,859$2,877$124$10,860
Fees for Services Legal$2,450$5,658-$8,108
Grants to Domestic Individuals$7,500--$7,500
Conferences and Meetings$1,258$672-$1,930
Pension Plan Contributions$976$541$49$1,566
Total Functional Expenses$1,689,561$892,192$77,491$2,659,244

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,707,079
Total Expenses per Form 990$2,659,244
Expenses per Audited Statements$2,583,079
Expenses Not Reported on Form 990$124,000
Expenses Not Reported on Financial Statements$76,165
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$97,099
Fundraising Gross Income$97,099
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Wine Dinner$224,100$73,609$29,943$43,666
Spring Wine Dinner$48,000$14,400$9,158$5,242
Total Events$281,190$97,099$97,099$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“In advance of filing, form 990 is distributed to all trustees. The trustees are invited to raise any questions or concerns. Upon the resolution of any such questions or concerns, the return is filed.”

Form 990, Part VI, Section B, Line 12C

“Chair of the audit committee distributed to all trustees the conflict of interest policy. The topic of conflict of interest is currently addressed at least annually at a board of trustee meeting. The discussion includes making trustees aware of the need to report any potential conflicts, in fact or appearance.”

Form 990, Part VI, Section B, Line 15A

“Regarding the executive director, written objectives developed at the beginning of the period of review are compared to the director's written period-end self assessment. The director discusses their performance with the chair of the board. Following this performance appraisal, the chair discusses salary recommendations with the heads of the compensation committee and governance committee. This is an annual process.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available upon request to the executive director. In addition, governing documents and financial statements are published online by the massachusetts secretary of state's office and the official website of the attorney general of massachusetts, respectively.”

Filing and Contact Details

Filer

Filer Name
French Library Inc
EIN
04-6045400
Phone
6179120400
Address
53 MARLBOROUGH STREET, BOSTON, MA 02116-2043

Signing Officer

Name
Barbara Bouquegneau
Title
Executive Director
Phone
6179120400
Signed
2025-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Bouquegneau
Formed
1945
Legal Domicile
Ma
Voting Board Members
18
Independent Board Members
18
Employees
56
Volunteers
125

Preparer

Firm
Cbiz Advisors LLC
Address
53 STATE STREET, BOSTON, MA 02109
Preparer
Kristen Cummings
Phone
6178075000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Books tapes & subscriptions: program service expenses 18,104. Management and general expenses 7,096. Fundraising expenses 11. Total expenses 25,211. Translator: program service expenses 15,840. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,840. Printing & graphics: program service expenses 414. Management and general expenses 2,477. Fundraising expenses 338. Total expenses 3,229.”

Financial Statement Notes

PART III, LINE 1A:

“Library collections: the library has approximately 33,000 french items (books, cds, dvds, and periodicals) that are held for educational research and curatorial purposes. These items have not been capitalized as their fair value is not readily determinable. Each of the items is catalogued, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. Costs of items added to and proceeds from sale of items in this collection are recognized as decreases or increases in unrestricted net assets. Circulating items have not been capitalized because their estimated useful lives are less than one year. Other property: from time to time, the library has received various gifts and bequests of property (equipment, furnishings, etc.) for use within the library. These have not been reflected in the financial statements.”

PART X, LINE 2:

“The library is recognized as an organization exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code") whereby only unrelated business income, as defined by section 512(a)(1) of the code, is subject to federal income tax. In addition, the library has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the code. The library recognizes and measures its unrecognized tax positions and assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information is available, or when an event occurs that requires a change. Interest and penalties associated with unrecognized tax positions, if any, are classified as interest expense and additional income taxes in the statements of activities. The library did not identify any uncertain tax positions at december 31, 2024 and 2023. The library is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods pending or in progress.”

Raw XML AppendixShowing 400 of 704 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0259302
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0289142
IRS990/AccountsReceivableGrp/BOYAmt037607
IRS990/AccountsReceivableGrp/EOYAmt052451
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WITH ITS COLLECTION OF BOOKS, TAPES, AND DVDS FOR CULTURAL ACTIVITIES, THE LIBRARY OFFERS COURSES, BOOK READINGS AND DISCUSSIONS, LECTURES, COOKING AND WINE CLASSES, ART EXHIBITS, CONCERTS, AND LIBRARY AND TRANSLATION SERVICES IN THE FRENCH LANGUAGE.
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IRS990/BooksInCareOfDetail/PhoneNum06179120400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt053 MARLBOROUGH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002116
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IRS990/Desc0EDUCATION AND TRANSLATION PROGRAMS THE LIBRARY PROVIDES THE HIGHEST QUALITY /FRENCH LANGUAGE INSTRUCTION IF A VARIETY OF SETTINGS INCLUDING GROUP CLASSES, PRIVATE INSTRUCTION, AND WORKSHOPS. IN ADDITION, THE LIBRARY SERVES AS AN EXAM LOCATION FOR FRENCH LANGUAGE PROFICIENCY EXAMS AND PROVIDES TRANSLATION OF DOCUMENTS BETWEEN FRENCH AND ENGLISH.
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IRS990/DonorRstrOrQuasiEndowmentsInd01
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IRS990/EmployeeCnt056
IRS990/EmploymentTaxReturnsFiledInd01
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