Civic Intelligence

San Diego French-American School

EIN 93-0992063 • 501(c)3 • LA Jolla, CA

View Organization Page

Profile

The san diego french-american school provides a rigorous dual language immersion curriculum and unique multicultural experience that forges open-minded citizens.

6550 Soledad Mountain RoadLA Jolla, CA 92037

www.sdfrenchschool.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

3.63x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

26th percentile

-3.2%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

45th percentile

$242,505

Higher top officer pay than 45% of similar nonprofits.

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

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

40th percentile

2.6%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$42,891,406

Up $1,098,036 (+2.6%) from 2024

Liabilities

Up

$40,767,722

Up $1,271,213 (+3.2%) from 2024

Net Assets

Down

$2,123,684

Down $173,177 (-7.5%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin26th percentile

Revenue

Up

$11,226,212

Up $1,139,619 (+11%) from 2024

Expenses

Down

$11,584,064

Down $449,247 (-3.7%) from 2024

Net Income

Up

-$357,852

Up $1,588,866 (+82%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$60M$40M$20M$0Assets 2011: $1,525,860Liabilities 2011: $1,302,666Net Assets 2011: $223,1942011Assets 2012: $2,062,567Liabilities 2012: $1,504,909Net Assets 2012: $557,6582012Assets 2013: $2,484,850Liabilities 2013: $1,223,560Net Assets 2013: $1,261,2902013Assets 2014: $3,188,803Liabilities 2014: $1,463,426Net Assets 2014: $1,725,3772014Assets 2015: $3,882,990Liabilities 2015: $1,386,889Net Assets 2015: $2,496,1012015Assets 2016: $4,910,325Liabilities 2016: $1,556,679Net Assets 2016: $3,353,6462016Assets 2017: $5,739,288Liabilities 2017: $1,380,089Net Assets 2017: $4,359,1992017Assets 2018: $13,949,825Liabilities 2018: $8,678,496Net Assets 2018: $5,271,3292018Assets 2019: $14,856,867Liabilities 2019: $8,948,668Net Assets 2019: $5,908,1992019Assets 2020: $14,062,434Liabilities 2020: $7,671,008Net Assets 2020: $6,391,4262020Assets 2021: $17,998,377Liabilities 2021: $10,886,275Net Assets 2021: $7,112,1022021Assets 2022: $16,328,007Liabilities 2022: $9,952,158Net Assets 2022: $6,375,8492022Assets 2023: $41,803,635Liabilities 2023: $37,987,178Net Assets 2023: $3,816,4572023Assets 2024: $41,793,370Liabilities 2024: $39,496,509Net Assets 2024: $2,296,8612024Assets 2025: $42,891,406Liabilities 2025: $40,767,722Net Assets 2025: $2,123,6842025

Highlighted filing

2025

Assets$42,891,406
Liabilities$40,767,722
Net Assets$2,123,684
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,850,574Expenses 2011: $5,090,369Net Income 2011: -$239,7952011Revenue 2012: $5,423,127Expenses 2012: $5,088,663Net Income 2012: $334,4642012Expenses 2013: $5,320,9602013Revenue 2014: $6,278,001Expenses 2014: $5,816,355Net Income 2014: $461,6462014Revenue 2015: $6,824,308Expenses 2015: $6,053,584Net Income 2015: $770,7242015Revenue 2016: $6,921,324Expenses 2016: $6,063,779Net Income 2016: $857,5452016Revenue 2017: $7,550,853Expenses 2017: $6,545,300Net Income 2017: $1,005,5532017Revenue 2018: $7,966,884Expenses 2018: $7,025,977Net Income 2018: $940,9072018Revenue 2019: $8,719,008Expenses 2019: $8,139,806Net Income 2019: $579,2022019Revenue 2020: $8,994,552Expenses 2020: $8,572,214Net Income 2020: $422,3382020Revenue 2021: $9,329,624Expenses 2021: $9,082,666Net Income 2021: $246,9582021Revenue 2022: $9,765,170Expenses 2022: $9,991,905Net Income 2022: -$226,7352022Revenue 2023: $10,356,452Expenses 2023: $11,468,869Net Income 2023: -$1,112,4172023Revenue 2024: $10,086,593Expenses 2024: $12,033,311Net Income 2024: -$1,946,7182024Revenue 2025: $11,226,212Expenses 2025: $11,584,064Net Income 2025: -$357,8522025

Highlighted filing

2025

Revenue$11,226,212
Expenses$11,584,064
Net Income-$357,852
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$42,891,406
Liabilities
$40,767,722
Net assets
$2,123,684
Revenue
$11,226,212
Expenses
$11,584,064
Net income
-$357,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.9$40.8$2.12$11.2$11.6$0.36
2024Summary only. Only limited summary data is available for this year.$41.8$39.5$2.30$10.1$12.0$1.95
2023Summary only. Only limited summary data is available for this year.$41.8$38.0$3.82$10.4$11.5$1.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$9.95$6.38$9.77$9.99$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$10.9$7.11$9.33$9.08$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$7.67$6.39$8.99$8.57$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$8.95$5.91$8.72$8.14$0.58
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$8.68$5.27$7.97$7.03$0.94
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.74$1.38$4.36$7.55$6.55$1.01
2016Detailed filing. Detailed filing data is available for this year.$4.91$1.56$3.35$6.92$6.06$0.86
2015Detailed filing. Detailed filing data is available for this year.$3.88$1.39$2.50$6.82$6.05$0.77
2014Detailed filing. Detailed filing data is available for this year.$3.19$1.46$1.73$6.28$5.82$0.46
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$1.22$1.26$5.32
2012Summary only. Only limited summary data is available for this year.$2.06$1.50$0.56$5.42$5.09$0.33
2011Summary only. Only limited summary data is available for this year.$1.53$1.30$0.22$4.85$5.09$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 2, 2025
Return Version
2024v5.2
Gross Receipts
$11,416,043
Mission and Program Overview

Mission

San diego french-american school offers an exceptional bilingual education within a vibrant international community, preparing students to become confident, responsible, and engaged global citizens.

San diego french-american school offers an exceptional bilingual education within a vibrant international community, preparing students to become confident, responsible and engaged global citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,999,281$6,151,179▲ $151,898
Accounts Receivable$4,450,716$5,410,298▲ $959,582
Investments in Publicly Traded Securities$3,567,949$3,852,212▲ $284,263
Land, Buildings, and Equipment, Net$1,839,496$1,868,695▲ $29,199
Prepaid Expenses and Deferred Charges$289,836$346,296▲ $56,460
Savings and Temporary Cash Investments$40,985$110,599▲ $69,614
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$41,793,370$42,891,406▲ $1,098,036
Other Assets Total$25,605,107$25,152,127▼ $452,980
Liabilities
Other Liabilities$28,256,949$28,631,943▲ $374,994
Deferred Revenue$7,622,231$8,627,053▲ $1,004,822
Mortgage Notes Payable Secured by Investment Property$2,699,102$2,545,492▼ $153,610
Accounts Payable and Accrued Expenses$918,227$963,234▲ $45,007
Total Liabilities$39,496,509$40,767,722▲ $1,271,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,584,718$1,380,069▼ $204,649
Net Assets With Donor Restrictions$712,143$743,615▲ $31,472
Total Net Assets Fund Balance$2,296,861$2,123,684▼ $173,177
Total Liabilities and Net Assets / Fund Balance$41,793,370$42,891,406▲ $1,098,036

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,287,822$494,905$1,782,727
Equipment$127,105$431,088$558,193
Other Land Buildings$352,583$182,766$535,349
Buildings$101,185$218,346$319,531
Other Assets Org$25,152,127--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,436,785$23,310▲ $128,031-$1,588,126
2023$1,251,399$57,453▲ $127,933-$1,436,785
2022$1,111,811$72,892▲ $66,696-$1,251,399
2021$571,358$647,768▼ $107,315-$1,111,811
2020$360,541$115,079▲ $95,738-$571,358
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Isabelle DavidHead of SchoolFT$241,983$7,641$242,505
Minu MartinDirector of FinanceFT$142,373$5,370$154,862
Francis CarlierMs DirectorFT$133,481$14,795$148,276
Sarah BlekAdmissions DirectorFT$138,811$7,122$145,933
Marion AddoDirector Outreach ProgFT$130,978$5,821$136,799
Veronique RahmatiDirector of DevelopmentFT$110,605$6,067$116,672
Talena SmithMs Math TeacherFT$104,416$1,494$105,910

Board Members and Trustees

NameTitle
Aaron BrennanChairman
Zac ColeVice Chair
Alexis NahamaTrustee
Ana WalshTrustee
Ann AmukeleTrustee
Cole GodvinTrustee
Damien TournoudTrustee
Dr Prescilla SandsTrustee
Emeline CairncrossTrustee
Mony LiquardTrustee
Sophie LelievreTrustee
Jordan GoldSecretary
Jane Kaggwa-snowTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
BKM OfficeWorksLLCContractor4780 Eastgate Mall Suite 100, San Diego, CA 92121$144,696
Revenue and Support

Revenue Composition

Contributions and Grants
$887,273
Program Service Revenue
$10,124,442
Investment Income
$331,571
Other Revenue
$-117,074
All Other Contributions
$356,435
Change in Net Assets
$-357,852

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,109,567
Revenue Not Reported on Financial Statements
$1,116,645
Revenue Not Reported on Form 990
$352,749
Other Revenue Adjustments
$1,091,093
Total Revenue per Audited Statements
$10,462,316
Total Revenue per Form 990
$11,226,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,085,632
Other Expenses$3,407,339
Grants and Similar Amounts Paid$1,091,093
Total Fundraising Expense$126,906
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,998,057$1,491,081$30,554$5,519,692
Occupancy$1,743,602$190,933$19,104$1,953,639
Grants to Domestic Individuals$1,091,093--$1,091,093
Other Employee Benefits$409,243$177,743$6,887$593,873
Fees for Services Other$231,858$299,484-$531,342
Current Officers, Directors, Trustees, and Key Employees-$376,846$51,358$428,204
Payroll Taxes$283,434$131,051$5,711$420,196
Depreciation Depletion$281,879$28,188$3,132$313,199
Pension Plan Contributions$88,729$33,150$1,788$123,667
Other Expenses$71,243--$71,243
Office Expenses$18,235$11,144$8,372$37,751
Fees for Services Legal$14,858$19,191-$34,049
Fees for Service Investment Mgmnt Fees-$25,552-$25,552
Total Functional Expenses$8,672,795$2,784,363$126,906$11,584,064

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,584,064
Total Expenses per Audited Statements$10,635,493
Expenses per Audited Statements$10,467,419
Expenses Not Reported on Financial Statements$1,116,645
Other Expense Adjustments$1,091,093
Expenses Not Reported on Form 990$168,074
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$168,074
Fundraising Gross Income$51,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$581,838$51,000$168,074$-117,074
Total Events$581,838$51,000$168,074$-117,074
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$28,631,943
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
Yes
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

“The return is approved by the finance committee or treasurer or member of finance committee prior to filing.”

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

“The board of trustees annually sign a written conflict of interest policy with the school. This statement would disclose any potential conflicts of interest and the board would take any action it deemed necessary in the circumstances.”

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

“Annually the compensation committee approves compensation of officers and key employees by performing an analysis of comparability of similar officers and key employee salary.”

Form 990, Part VI, Section C, Line 19

“The school makes its governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
San Diego French-american School
EIN
93-0992063
Phone
8584562807
Address
6550 SOLEDAD MOUNTAIN ROAD, LA JOLLA, CA 92037

Signing Officer

Name
Aaron Brennan
Title
Chairman
Signed
2025-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Brennan
Formed
1988
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
134
Volunteers
28

Preparer

Firm
West Rhode & Roberts
Address
2741 4th Ave, San Diego, CA 92103
Preparer
Cheryl Rhode
Phone
6196155380
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The School, a California, not-for-profit corporation, is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2025 were reviewed, and it was determined that it has no uncertain tax positions requiring accrual or disclosure.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special event expense $168074”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Scholarship & financial aid $1091093”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special event expense $168074”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Scholarship & financial aid $1091093”

Raw XML AppendixShowing 400 of 674 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
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