Civic Intelligence

Alliance Francaise De Berkeley

990 • Fiscal year 2020 • EIN 94-1654017

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 25, 2020

2004 Woolsey StreetBerkeley, CA 94703

(510) 548-7481

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$50,453

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

67th percentile

20%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

77th percentile

15%

Faster revenue growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$427,928

Up $70,988 (+20%) from 2019

Net Assets

Up

$426,941

Up $72,480 (+20%) from 2019

Liabilities

Down

$987

Down $1,492 (-60%) from 2019

Revenue

Up

$450,370

Up $60,254 (+15%) from 2019

Expenses

Up

$377,890

Up $22,925 (+6.5%) from 2019

Net Income

Up

$72,480

Up $37,329 (+106%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $524,495Liabilities 2011: $169,947Net Assets 2011: $354,5482011Assets 2012: $548,892Liabilities 2012: $161,421Net Assets 2012: $387,4712012Assets 2013: $529,756Liabilities 2013: $89,094Net Assets 2013: $440,6612013Assets 2014: $311,967Liabilities 2014: $72,654Net Assets 2014: $239,3132014Assets 2015: $262,440Liabilities 2015: $57,636Net Assets 2015: $204,8042015Assets 2016: $270,452Liabilities 2016: $40,072Net Assets 2016: $230,3802016Assets 2017: $279,496Liabilities 2017: $22,857Net Assets 2017: $256,6392017Assets 2018: $317,323Liabilities 2018: $4,917Net Assets 2018: $312,4062018Assets 2019: $356,940Liabilities 2019: $2,479Net Assets 2019: $354,4612019Assets 2020: $427,928Liabilities 2020: $987Net Assets 2020: $426,9412020Assets 2021: $442,874Liabilities 2021: $1,283Net Assets 2021: $441,5912021Assets 2022: $462,642Liabilities 2022: $862Net Assets 2022: $461,7802022Assets 2023: $494,993Liabilities 2023: $172Net Assets 2023: $494,8212023Assets 2024: $496,630Liabilities 2024: $8,332Net Assets 2024: $488,2982024Assets 2025: $529,996Liabilities 2025: $1,012Net Assets 2025: $528,9842025

Highlighted filing

2020

Assets$427,928
Liabilities$987
Net Assets$426,941

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $208,252Expenses 2011: $190,273Net Income 2011: $17,9792011Revenue 2012: $235,856Expenses 2012: $203,934Net Income 2012: $31,9222012Revenue 2013: $316,770Expenses 2013: $263,579Net Income 2013: $53,1912013Revenue 2014: $306,934Expenses 2014: $276,925Net Income 2014: $30,0092014Revenue 2015: $284,765Expenses 2015: $317,975Net Income 2015: -$33,2102015Revenue 2016: $312,005Expenses 2016: $293,187Net Income 2016: $18,8182016Revenue 2017: $325,105Expenses 2017: $298,096Net Income 2017: $27,0092017Revenue 2018: $376,395Expenses 2018: $320,628Net Income 2018: $55,7672018Revenue 2019: $390,116Expenses 2019: $354,965Net Income 2019: $35,1512019Revenue 2020: $450,370Expenses 2020: $377,890Net Income 2020: $72,4802020Revenue 2021: $385,189Expenses 2021: $375,900Net Income 2021: $9,2892021Revenue 2022: $313,209Expenses 2022: $300,311Net Income 2022: $12,8982022Revenue 2023: $356,915Expenses 2023: $323,874Net Income 2023: $33,0412023Revenue 2024: $337,236Expenses 2024: $343,759Net Income 2024: -$6,5232024Revenue 2025: $460,494Expenses 2025: $338,411Net Income 2025: $122,0832025

Highlighted filing

2020

Revenue$450,370
Expenses$377,890
Net Income$72,480
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 25, 2020
Return Version
2019v5.0
Gross Receipts
$450,370
Mission and Program Overview

Mission

The Alliance Franaise de Berkeley (AFB) is organized to encourage and to further the knowledge of the French culture & language and to foster friendly relations between American and French-speaking people. The AFB offers instruction in the French language through formal, scheduled language classes, and through special events, such as lectures, music and conversation nights in French, chosen to reinforce and complement the language instruction.

The Alliance Franaise de Berkeley (AFB) is organized to encourage and to further the knowledge of the French culture & language and to foster friendly relations between American and French-speaking people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$354,461$426,941▲ $72,480
Savings and Temporary Cash Investments$159,747$158,512▼ $1,235
Cash and Non-Interest-Bearing Accounts$72,473$149,892▲ $77,419
Land, Buildings, and Equipment, Net$120,210$119,028▼ $1,182
Inventories for Sale or Use$2,251$467▼ $1,784
Accounts Receivable$4,753$29▼ $4,724
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$356,940$427,928▲ $70,988
Other Assets Total$-2,494$0▲ $2,494
Liabilities
Accounts Payable and Accrued Expenses$1,883$937▼ $946
Other Liabilities$596$50▼ $546
Total Liabilities$2,479$987▼ $1,492
Net Assets / Fund Balance
Total Net Assets Fund Balance$354,461$426,941▲ $72,480
Total Liabilities and Net Assets / Fund Balance$356,940$427,928▲ $70,988

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$15,429$179,136$194,565
Buildings$21,966$166,334$188,300
Land$80,700-$80,700
Equipment$933$5,499$6,432
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Olivier WaltyDir./TeacherPT$50,453$50,453
Stephanie PoulainDir./TeacherPT$15,637$15,637
Cecile CottusDir./Teacher-$3,654$3,654

Board Members and Trustees

NameTitle
Brigitte BastrentaPresident
Anne SmithVice President
Amy AmbroseDirector
Antoine PeifferDirector
Ayaka IsonoDirector
Bernard MetaisDirector
Charlie KleinDirector
David StumpDirector
David ValayreDirector
Jessica OlsonDirector
Maria KuDirector
Catherine DurandSecretary
Danielle SchanzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,802
Program Service Revenue
$434,727
Investment Income
$27
Other Revenue
$10,814
All Other Contributions
$2,262
Change in Net Assets
$72,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$293,209
Other Expenses$84,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,000$74,000-$200,000
Current Officers, Directors, Trustees, and Key Employees$69,744--$69,744
Occupancy$16,575$9,734-$26,309
Payroll Taxes$13,866$8,144-$22,010
Depreciation Depletion$7,984$4,689-$12,673
All Other Expenses$4,702$5,504-$10,206
Fees for Services Other$2,721$1,599-$4,320
Other Expenses$1,424$836-$2,260
Insurance$1,246$732-$1,978
Other Employee Benefits$917$538-$1,455
Advertising$602$354-$956
Travel$464$273-$737
Total Functional Expenses$269,469$108,421$0$377,890
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Key Deposit$50
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Line 4: Description of Significant Changes to Organizational Documents

The revised By-Laws made the following changes:(1) Added a class of members and slightly changed the parameters of one class.-Active members are defined as students (but now they are members for one year after the last date of enrollment, as opposed to losing membership upon the last day of enrollment), teachers, board members, staff, people who pay dues and anyone a majority of the board decides is an active member.-Honorary members are still a lifetime designation. They are not required to pay dues.-Associate members. whoever the Board designates.(this is the new class, meant for lecturers)(2) Only Active members can vote for Officers. Family members get one vote for the family.(3) Elections: are required to be completed within 15 days and if there are opposing candidates for an Officer position, voters cannot vote for both. The method of voting must allow for voters to ask questions of the candidates(4) Elected officers may not receive compensation from AFB while they are officers. (this clarifies a previously implied requirement) Accordingly, if a teacher is elected to an officer position that teacher must resign their teaching position.(5) The Whistleblower policy now specifies that all the following persons may blow the whistle without retaliation: Board members, officers, staff, teachers, students, members and volunteers.(6) Anti discrimination policy now includes gender.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the tax return is made available to the Board of Directors for review. Any changes, if needed, are made prior to its filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

We determine employee compensation by using an independent subscription service which provides compensation information for comparable jobs across different segments of the workforce by level of education, level of expertise, years of service, geographical area where service is performed and so forth. We use additional corroborating data by, for example, utilizing web based sources which provide relevant human resource information.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

See response for Line 15A.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The AFB provides this information on request. Our non-discriminatory policy is included in our Bulletin (the AFB's monthly newsletter) which is distributed to all members and staff. This policy also appears on our website (www.afberkeley.org).Form 990 is available at guidestar.org.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

Part VII, Section A

Olivier Walty, Stephanie Poulain, and Cecile Cottus were compensated for teaching, not as board members.

Filing and Contact Details

Filer

Filer Name
Alliance Francaise de Berkeley
EIN
94-1654017
Phone
5105487481
Address
2004 Woolsey Street, Berkeley, CA 94703

Signing Officer

Name
Danielle Schanz
Title
Treasurer
Signed
2020-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danielle Schanz
Formed
1962
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
14
Employees
18
Volunteers
19

Preparer

Firm
Harmon Burstyn CPA
Address
1012 HACIENDA DR, WALNUT CREEK, CA 94598
Preparer
Harmon Burstyn
Phone
9252863522
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IRS990/Form990PartVIISectionAGrp/PersonNm5Catherine Durand
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IRS990/Form990PartVIISectionAGrp/PersonNm12David Valayre
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IRS990/Form990PartVIISectionAGrp/PersonNm14Jessica Olson
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IRS990/MissionDesc0The Alliance Franaise de Berkeley (AFB) is organized to encourage and to further the knowledge of the French culture & language and to foster friendly relations between American and French-speaking people. The AFB offers instruction in the French language through formal, scheduled language classes, and through special events, such as lectures, music and conversation nights in French, chosen to reinforce and complement the language instruction.
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0166334
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0188300
IRS990ScheduleD/EquipmentGrp/BookValueAmt0933
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05499
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06432
IRS990ScheduleD/LandGrp/BookValueAmt080700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015429
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0194565
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IRS990ScheduleD/TotalLiabilityAmt050
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$0.01$5.29$4.60$3.38$1.22
2024Detailed filing. Detailed filing data is available for this year.$4.97$0.08$4.88$3.37$3.44$0.07
2023Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$3.57$3.24$0.33
2022Detailed filing. Detailed filing data is available for this year.$4.63$0.01$4.62$3.13$3.00$0.13
2021Detailed filing. Detailed filing data is available for this year.$4.43$0.01$4.42$3.85$3.76$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.28$0.01$4.27$4.50$3.78$0.72
2019Detailed filing. Detailed filing data is available for this year.$3.57$0.02$3.54$3.90$3.55$0.35
2018Detailed filing. Detailed filing data is available for this year.$3.17$0.05$3.12$3.76$3.21$0.56
2017Detailed filing. Detailed filing data is available for this year.$2.79$0.23$2.57$3.25$2.98$0.27
2016Detailed filing. Detailed filing data is available for this year.$2.70$0.40$2.30$3.12$2.93$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.58$2.05$2.85$3.18$0.33
2014Summary only. Only limited summary data is available for this year.$3.12$0.73$2.39$3.07$2.77$0.30
2013Summary only. Only limited summary data is available for this year.$5.30$0.89$4.41$3.17$2.64$0.53
2012Summary only. Only limited summary data is available for this year.$5.49$1.61$3.87$2.36$2.04$0.32
2011Summary only. Only limited summary data is available for this year.$5.24$1.70$3.55$2.08$1.90$0.18