Civic Intelligence

French International School Of

EIN 93-0738797 • 501(c)3 • Portland, OR

Profile

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.

8500 NW Johnson StPortland, OR 97229

www.frenchintl.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.26x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.58x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

34th percentile

-0.2%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$275,009

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

21st percentile

-2.2%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

11%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$31,439,635

Up $284,945 (+0.9%) from 2023

Liabilities

Down

$7,355,106

Down $769,147 (-9.5%) from 2023

Net Assets

Up

$24,084,529

Up $1,054,092 (+4.6%) from 2023

Revenue

Up

$16,482,024

Up $2,550,952 (+18%) from 2023

Expenses

Up

$16,244,082

Up $2,291,497 (+16%) from 2023

Net Income

Up

$237,942

Up $259,455 (+1206%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $12,782,539Liabilities 2011: $7,912,780Net Assets 2011: $4,869,7592011Assets 2012: $13,812,608Liabilities 2012: $7,614,712Net Assets 2012: $6,197,8962012Assets 2013: $15,455,002Liabilities 2013: $7,806,409Net Assets 2013: $7,648,5932013Assets 2014: $16,713,622Liabilities 2014: $7,565,218Net Assets 2014: $9,148,4042014Assets 2015: $17,560,751Liabilities 2015: $6,606,439Net Assets 2015: $10,954,3122015Assets 2016: $19,210,909Liabilities 2016: $6,710,646Net Assets 2016: $12,500,2632016Assets 2017: $21,056,477Liabilities 2017: $5,161,698Net Assets 2017: $15,894,7792017Assets 2018: $24,723,165Liabilities 2018: $6,728,655Net Assets 2018: $17,994,5102018Assets 2019: $30,448,144Liabilities 2019: $10,570,085Net Assets 2019: $19,878,0592019Assets 2020: $30,640,930Liabilities 2020: $9,562,123Net Assets 2020: $21,078,8072020Assets 2021: $31,263,032Liabilities 2021: $8,458,047Net Assets 2021: $22,804,9852021Assets 2022: $31,866,653Liabilities 2022: $9,080,403Net Assets 2022: $22,786,2502022Assets 2023: $31,154,690Liabilities 2023: $8,124,253Net Assets 2023: $23,030,4372023Assets 2024: $31,439,635Liabilities 2024: $7,355,106Net Assets 2024: $24,084,5292024

Highlighted filing

2024

Assets$31,439,635
Liabilities$7,355,106
Net Assets$24,084,529

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $7,400,908Expenses 2011: $7,060,295Net Income 2011: $340,6132011Expenses 2012: $7,570,7992012Expenses 2013: $7,954,3642013Revenue 2014: $9,568,578Expenses 2014: $8,068,767Net Income 2014: $1,499,8112014Revenue 2015: $10,108,356Expenses 2015: $8,302,448Net Income 2015: $1,805,9082015Revenue 2016: $10,329,368Expenses 2016: $8,783,417Net Income 2016: $1,545,9512016Revenue 2017: $12,454,961Expenses 2017: $9,060,445Net Income 2017: $3,394,5162017Revenue 2018: $11,392,285Expenses 2018: $9,292,554Net Income 2018: $2,099,7312018Revenue 2019: $11,703,486Expenses 2019: $9,857,685Net Income 2019: $1,845,8012019Revenue 2020: $12,497,127Expenses 2020: $11,418,352Net Income 2020: $1,078,7752020Revenue 2021: $12,955,415Expenses 2021: $11,274,142Net Income 2021: $1,681,2732021Revenue 2022: $12,594,751Expenses 2022: $12,163,037Net Income 2022: $431,7142022Revenue 2023: $13,931,072Expenses 2023: $13,952,585Net Income 2023: -$21,5132023Revenue 2024: $16,482,024Expenses 2024: $16,244,082Net Income 2024: $237,9422024

Highlighted filing

2024

Revenue$16,482,024
Expenses$16,244,082
Net Income$237,942

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$31.4$7.36$24.1$16.5$16.2$0.24
2023Detailed filing. Detailed filing data is available for this year.$31.2$8.12$23.0$13.9$14.0$0.02
2022Detailed filing. Detailed filing data is available for this year.$31.9$9.08$22.8$12.6$12.2$0.43
2021Detailed filing. Detailed filing data is available for this year.$31.3$8.46$22.8$13.0$11.3$1.68
2020Detailed filing. Detailed filing data is available for this year.$30.6$9.56$21.1$12.5$11.4$1.08
2019Detailed filing. Detailed filing data is available for this year.$30.4$10.6$19.9$11.7$9.86$1.85
2018Detailed filing. Detailed filing data is available for this year.$24.7$6.73$18.0$11.4$9.29$2.10
2017Detailed filing. Detailed filing data is available for this year.$21.1$5.16$15.9$12.5$9.06$3.39
2016Detailed filing. Detailed filing data is available for this year.$19.2$6.71$12.5$10.3$8.78$1.55
2015Detailed filing. Detailed filing data is available for this year.$17.6$6.61$11.0$10.1$8.30$1.81
2014Detailed filing. Detailed filing data is available for this year.$16.7$7.57$9.15$9.57$8.07$1.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$7.81$7.65$7.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$7.61$6.20$7.57
2011Summary only. Only limited summary data is available for this year.$12.8$7.91$4.87$7.40$7.06$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$17,049,715
Mission and Program Overview

Mission

Provide bilingual education.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,473,323$19,740,240▲ $1,266,917
Investments in Publicly Traded Securities$6,347,131$5,645,223▼ $701,908
Savings and Temporary Cash Investments$3,837,156$3,134,659▼ $702,497
Cash and Non-Interest-Bearing Accounts$2,092,493$1,582,386▼ $510,107
Pledges and Grants Receivable-$716,531-
Accounts Receivable$278,558$335,853▲ $57,295
Prepaid Expenses and Deferred Charges$54,926$222,072▲ $167,146
Total Assets$31,154,691$31,439,635▲ $284,944
Other Assets Total$71,104$62,671▼ $8,433
Liabilities
Deferred Revenue$3,595,908$3,227,340▼ $368,568
Tax Exempt Bond Liabilities$3,606,148$2,914,571▼ $691,577
Accounts Payable and Accrued Expenses$922,198$1,213,195▲ $290,997
Total Liabilities$8,124,254$7,355,106▼ $769,148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,436,743$22,358,157▼ $78,586
Net Assets With Donor Restrictions$593,694$1,726,372▲ $1,132,678
Total Net Assets Fund Balance$23,030,437$24,084,529▲ $1,054,092
Total Liabilities and Net Assets / Fund Balance$31,154,691$31,439,635▲ $284,944

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,746,831$10,138,296$25,885,127
Land$3,362,692-$3,362,692
Equipment$630,717$817,235$1,447,952

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$796,667$25,855▲ $108,821-$931,343
2022$694,132$25,000▲ $77,535-$796,667
2021$770,965$25,651▼ $102,484-$694,132
2020$584,347$28,200▲ $158,418-$770,965
2019$503,206$39,360▲ $41,781-$584,347
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott HardisterEX-OFFICIO;HFT$279,122$24,160$303,282
Scott HardisterEX-OFFICIO;HD OF SCH-$279,122$24,160$303,282
Lisa JohnsonCFOFT$132,507$12,926$145,433
Diego Zaragoza TejasAsso. Head OFT$136,714$7,561$144,275
Emmanuelle Beatroce BurkMiddle SchlFT$124,292$13,602$137,894
Aurore MolerusLower Sch DiFT$101,256$12,624$113,880
Madeline SattlerDirector of Mkt &FT$101,256$12,624$113,880
Shawna Burns FosterDirector of DevelFT$100,316$12,313$112,629
Keith KinseyChief Fin OpFT$85,000-$85,000

Board Members and Trustees

NameTitle
Denise ReyesBoard Chair
Phil ThompsonBoard Chair
Janna McdougallBoard Co-CHA
Charles JenkinsBoard Member
Cyreena Boston AshbyBoard Member
Dan KirschnerBoard Member
Gaston SuarezBoard Member
Jim SeverBoard Member
Julie FalkBoard Member
Larry LewisBoard Member
Laura TaylorBoard Member
Michael SmytheBoard Member
Nate SchwalbachBoard Member
Philippe MazaudBoard Member
Sophia SkaarBoard Member
Ursula GarciaBoard Member
Amy DuryeaSecretairy
Erin-kate BartonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Guna Collaborative LLCArchitectural2892W UPSHUR ST, Portland, OR 97210$471,277
Revenue and Support

Revenue Composition

Contributions and Grants
$1,664,744
Program Service Revenue
$14,032,277
Investment Income
$836,713
Other Revenue
$-51,710
All Other Contributions
$1,469,919
Change in Net Assets
$237,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,964,021
Revenue Not Reported on Financial Statements
$518,003
Revenue Not Reported on Form 990
$816,150
Other Revenue Adjustments
$518,003
Total Revenue per Audited Statements
$16,780,171
Total Revenue per Form 990
$16,482,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,049,032
Other Expenses$3,563,356
Grants and Similar Amounts Paid$631,694
Total Fundraising Expense$506,275
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,090,476$2,115,115$293,051$9,498,642
Other Employee Benefits$876,004$278,252$39,735$1,193,991
Depreciation Depletion$952,889--$952,889
Payroll Taxes$473,870$157,948$23,103$654,921
All Other Expenses$284,993$323,503$6,783$615,279
Grants to Domestic Individuals$597,694--$597,694
Current Officers, Directors, Trustees, and Key Employees$44,354$285,272$59,139$388,765
Pension Plan Contributions$233,400$69,298$10,015$312,713
Fees for Services Other$39,565$219,441$22,873$281,879
Office Expenses$40,671$186,944$23,083$250,698
Other Expenses$56,155$112,289$180$168,624
Insurance$147,188$6,951$1,738$155,877
Interest$118,072--$118,072
Advertising-$79,365-$79,365
Conferences and Meetings$9,385$46,029$19,957$75,371
Foreign Grants$34,000--$34,000
Fees for Services Legal$4,217$5,656$40$9,913
Total Functional Expenses$11,825,433$3,912,374$506,275$16,244,082

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$16,244,082
Expenses per Audited Statements$15,726,079
Total Expenses per Audited Statements$15,726,079
Expenses Not Reported on Financial Statements$518,003
Other Expense Adjustments$518,003
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$113,691
Fundraising Gross Income$30,204
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$194,825-$17,051-
La Fete Du Vin$30,204$30,204$6,856$23,348
Total Events$225,029$30,204$113,691$-83,487
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Subst ContribConstruction Svcs.No$1,099,672
-Subst ContribArchitectural Svcs.No$930,200
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AState of Oregon2017-10-12$2,140,923See part iv the proceeds of the bond were loaned to the french international school of oregon to pro

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,500,000$7,495,825$2,140,923-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
French International School of
EIN
93-0738797
Phone
5032927776
Address
8500 NW JOHNSON ST, PORTLAND, OR 97229

Signing Officer

Name
Scott Hardister
Title
EX-OFFICIO;HD OF SCH
Phone
5032927776
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hardister
Formed
1979
Legal Domicile
Or
Voting Board Members
19
Independent Board Members
19
Employees
222
Volunteers
503

Preparer

Firm
James E Richman CPA
Address
3269 NE ALAMEDA TERRACE, PORTLAND, OR 97212
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

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, Part XI, Line 9

Financial aid to program expenses -631,694 special events expenses to offset revenue 113,691 financial aid to program expenses 631,694 special events expenses to offset revenues -113,691

Financial Statement Notes

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

The school follows the provisions of fasb asc topic 740 accounting for uncertainty in income taxes. Management has evaluated the school's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.

Schedule D, Page 4, Part XI, Line 4B

Financial aid to program expenses 631,694 special events expenses to offset revenue -113,691

Schedule D, Page 4, Part XII, Line 4B

Financial aid to program expenses 631,694 special events expenses to offset revenues -113,691

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

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