Civic Intelligence

American Library in Paris Inc

EIN 98-0000064 • 501(c)3 • Paris, FR

Profile

The american library in paris was established in 1920 by the library of congress and the american library association. It is a membership library with major holdings of books, periodicals, audio-visual materials, and electronic databases. As a cultural and community center it serves 2,500 families and a broad international public drawn to its outstanding collections, research professionals, literary evenings and children's activities.

10 Rue Du General CamouParis 75007Fr

www.americanlibraryinparis.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$180,765

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,734,289

Down $362,742 (-12%) from 2023

Liabilities

Down

$646,424

Down $35,384 (-5.2%) from 2023

Net Assets

Down

$2,087,865

Down $327,358 (-14%) from 2023

Revenue

Up

$1,744,918

Up $240,525 (+16%) from 2023

Expenses

Up

$2,003,708

Up $155,153 (+8.4%) from 2023

Net Income

Up

-$258,790

Up $85,372 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $849,250Liabilities 2011: $761,964Net Assets 2011: $87,2862011Assets 2012: $855,079Liabilities 2012: $825,619Net Assets 2012: $29,4602012Assets 2013: $1,116,252Liabilities 2013: $866,190Net Assets 2013: $250,0622013Assets 2014: $1,039,998Liabilities 2014: $707,555Net Assets 2014: $332,4432014Assets 2015: $2,081,332Liabilities 2015: $650,102Net Assets 2015: $1,431,2302015Assets 2016: $3,082,148Liabilities 2016: $763,866Net Assets 2016: $2,318,2832016Assets 2017: $3,214,811Liabilities 2017: $451,040Net Assets 2017: $2,763,7712017Assets 2018: $2,769,596Liabilities 2018: $422,687Net Assets 2018: $2,346,9092018Assets 2019: $2,851,780Liabilities 2019: $616,972Net Assets 2019: $2,234,8082019Assets 2020: $3,493,083Liabilities 2020: $678,922Net Assets 2020: $2,814,1612020Assets 2021: $3,083,181Liabilities 2021: $647,231Net Assets 2021: $2,435,9502021Assets 2022: $3,193,360Liabilities 2022: $560,346Net Assets 2022: $2,633,0142022Assets 2023: $3,097,031Liabilities 2023: $681,808Net Assets 2023: $2,415,2232023Assets 2024: $2,734,289Liabilities 2024: $646,424Net Assets 2024: $2,087,8652024

Highlighted filing

2024

Assets$2,734,289
Liabilities$646,424
Net Assets$2,087,865

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,970,8172011Revenue 2012: $1,159,629Expenses 2012: $1,214,947Net Income 2012: -$55,3182012Revenue 2013: $1,506,043Expenses 2013: $1,287,688Net Income 2013: $218,3552013Revenue 2014: $1,436,818Expenses 2014: $1,463,107Net Income 2014: -$26,2892014Revenue 2015: $2,316,786Expenses 2015: $1,162,993Net Income 2015: $1,153,7932015Revenue 2016: $2,561,774Expenses 2016: $1,536,338Net Income 2016: $1,025,4362016Revenue 2017: $1,491,140Expenses 2017: $1,373,745Net Income 2017: $117,3952017Revenue 2018: $1,111,079Expenses 2018: $1,412,161Net Income 2018: -$301,0822018Revenue 2019: $1,336,476Expenses 2019: $1,412,409Net Income 2019: -$75,9332019Revenue 2020: $1,704,717Expenses 2020: $1,360,048Net Income 2020: $344,6692020Revenue 2021: $1,308,973Expenses 2021: $1,527,636Net Income 2021: -$218,6632021Revenue 2022: $1,735,996Expenses 2022: $1,455,702Net Income 2022: $280,2942022Revenue 2023: $1,504,393Expenses 2023: $1,848,555Net Income 2023: -$344,1622023Revenue 2024: $1,744,918Expenses 2024: $2,003,708Net Income 2024: -$258,7902024

Highlighted filing

2024

Revenue$1,744,918
Expenses$2,003,708
Net Income-$258,790

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.65$2.09$1.74$2.00$0.26
2023Summary only. Only limited summary data is available for this year.$3.10$0.68$2.42$1.50$1.85$0.34
2022Summary only. Only limited summary data is available for this year.$3.19$0.56$2.63$1.74$1.46$0.28
2021Summary only. Only limited summary data is available for this year.$3.08$0.65$2.44$1.31$1.53$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.68$2.81$1.70$1.36$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.62$2.23$1.34$1.41$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.42$2.35$1.11$1.41$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.45$2.76$1.49$1.37$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.76$2.32$2.56$1.54$1.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.65$1.43$2.32$1.16$1.15
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.71$0.33$1.44$1.46$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.87$0.25$1.51$1.29$0.22
2012Summary only. Only limited summary data is available for this year.$0.86$0.83$0.03$1.16$1.21$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.76$0.09$1.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,027,423
Mission and Program Overview

Mission

The american library in paris was established in 1920 under the auspices of the american library association(see schedule o for details.

The american library in paris is the largest english-language lending library on the european continent and a major american cultural and educational center in france.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,689,317$1,450,967▼ $238,350
Savings and Temporary Cash Investments$763,412$836,897▲ $73,485
Cash and Non-Interest-Bearing Accounts$544,326$295,650▼ $248,676
Accounts Receivable$45,348$103,388▲ $58,040
Prepaid Expenses and Deferred Charges$54,628$47,387▼ $7,241
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,097,031$2,734,289▼ $362,742
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$274,162$271,811▼ $2,351
Accounts Payable and Accrued Expenses$286,464$255,245▼ $31,219
Other Liabilities$121,182$119,368▼ $1,814
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$681,808$646,424▼ $35,384
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,415,223$2,087,865▼ $327,358
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,415,223$2,087,865▼ $327,358
Total Liabilities and Net Assets / Fund Balance$3,097,031$2,734,289▼ $362,742

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,330,577$3,176,694$4,507,271
Equipment-$1,169,241$1,169,241
Other Land Buildings$120,390$507,607$627,997
Leasehold Improvements--$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Audrey ChapuisExecutive DirectorFT$120,396$60,369$180,765

Board Members and Trustees

NameTitle
Jill Le GrandChairman
Nathalie HobbsVice Chair
Steven GerberVice Chairman
Alison PearsallTrustee
Ashley MaddoxTrustee
Barbara DiggsTrustee
Cedric SellinTrustee
Charles TrueheartTrustee
Damon AustinTrustee
Julien HornTrustee
Laura WenkeTrustee
Whitney GoreTrustee
enrique martinezTrustee
steve mertzTrustee
Steven HortonAssistant Treasurer
Andrew PlumpSecretary
Audrey RohanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$956,350
Program Service Revenue
$598,531
Investment Income
$28,210
Other Revenue
$161,827
All Other Contributions
$218,440
Change in Net Assets
$-258,790

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,744,918
Revenue Not Reported on Form 990
$388,051
Total Revenue per Audited Statements
$2,132,969
Total Revenue per Form 990
$1,744,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,110,011
Other Expenses$893,697
Total Fundraising Expense$212,004
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,228$159,228$82,182$513,638
Payroll Taxes$114,315$66,864$34,510$215,689
Current Officers, Directors, Trustees, and Key Employees$45,191$90,382$45,191$180,764
Occupancy$88,862$39,812$5,613$134,287
Other Employee Benefits$66,055$38,636$19,941$124,632
Depreciation Depletion$79,129$7,536$7,536$94,201
Office Expenses$51,055$41,717-$92,772
Fees for Services Other$92,585--$92,585
Information Technology$77,044$6,969$3,101$87,114
Pension Plan Contributions$39,903$23,339$12,046$75,288
All Other Expenses$40,334--$40,334
Fees for Services Accounting-$35,692-$35,692
Other Expenses$33,972$9,422$1,884$33,972
Insurance$13,415--$13,415
Fees for Services Legal-$10,584-$10,584
Travel$5,670--$5,670
Advertising$4,429--$4,429
Total Functional Expenses$1,261,523$530,181$212,004$2,003,708

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,323,456
Expenses per Audited Statements$2,003,708
Total Expenses per Form 990$2,003,708
Expenses Not Reported on Form 990$319,748
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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Program ServicesLibrary---
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$80,410
Fundraising Gross Income$80,410
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$80,410$-218,588-$-218,588
Total Events$80,410$-218,588$80,410$-298,998
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposit$71,424
Retirement Benefits Provision$47,944
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 15

The Board determines the compensation of the Director. The Director determines the compensation for all other employees based on the strict requirements under French Law and within the budget constraints established by the Board. The Board approves the overall budget which includes compensation for all employees.

Form 990, Part VI, Section A, Line 11

Upon completion of the Federal Form 990, management provides a copy of the return to the Executive committee of the board to review. Upon review, comments and input are solicited by management which may require changes to the Form 990 before it is filed with the IRS. These comments are approved and incorporated into the document. Approval of the revised Form 990 is then documented in the Board minutes and the form 990 is processed by electronic submission to the IRS. The authorized signatory on the return is the chairman or the treasurer. A public disclosure copy of the Form, as filed with the IRS, is maintained by the Organization in Paris, France for distribution to the general public. Access to an electronic version of the report is free and copies may be obtained for a fee of $.20 per page, if requested.

Form 990, Part VI, Section C, Line 19

ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. A PDF of the DISCLOSURE COPY OF BOTH THE ORGANIZATION'S FORM 990 AND THAT OF ITS SUPPORTING ORGANIZATION ARE GIVEN TO THE LIBRARY DIRECTOR EVERY YEAR. IN ADDITION, THE LIBRARY DIRECTOR HAS MANY OF THE GOVERNING DOCUMENTS AVAILABLE IN PDF FORMAT.

Form 990, Part VI, Section A, Lines 6, 7A & 7B

The library has approximately 5,000 members who pay an annual membership fee. Every year the members of the library must approve or reject the list of new board candidates proposed to them by the board at the annual meeting.

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

The organization distributes applicable conflict of interest forms to all board members annually, and requests a signed compliance statement from each person.

Filing and Contact Details

Filer

Filer Name
American Library in Paris Inc
EIN
98-0000064
In Care Of
% AUDREY CHAPUIS
Phone
3315359120
Address
FR

Signing Officer

Name
Jill Le Grand
Title
Chair
Phone
3315359120
Signed
2025-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Le Grand
Formed
1920
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
WithumSmithBrown PC
Address
ONE TOWER CENTER BLVD 14TH FL, EAST BRUNSWICK, NJ 08816
Phone
7328281614
Supplemental Narrative

Additional Explanations

Form 990, Part V, 2A

All employees of the Library in Paris are employed in France. Tax filings and payments for all employees have been made in accordance with the requirements of the taxing authorities of that country. There is no payroll paid in the United States, nor any employees that work in the United States.

Form 990, Part XI, Line 9

Other changes in net assets includes the net foreign exchange gain of $68,568 for the year, which is due to the recalculation of the values in US dollars for assets and liabilities maintained in other currencies and includes other currency gain/loss on transactions that occurred in foreign currencies during the year.

Form 990, Page 1, Box E

The telephone number for the organization is 011-33-XXX-XX-XXXX.

Form 990, Page 2, part III, 4A - Program description

The Library's collection of more than 100,000 items ranges from popular fiction to current events to children's literature. It is both a community library based on the American public library model and a research library akin to those found at a small liberal-arts college. It serves expatriate Americans as well as an international clientele of people who share English as a common language. Its signature evening programs featuring authors and other public figures are open to the public. Membership fees, which account for about a quarter of the Library's revenues, are supplemented by rent from an adjacent property, an aggressive year-round fundraising operation, and gifts from the Library's US-based entity, the American Library in Paris USA Foundation. Supported by transformative philanthropic partnership, the library has been able to broaden its reach throughout expanded cultural programming, enhanced digital and physical collections, innovative outreach initiatives, and strengthened collaborations with cultural institutions in Franc.

Form 990, Part III, Line 1

IT IS A MEMBERSHIP LIBRARY WITH MAJOR HOLDINGS OF BOOKS, PERIODICALS, AUDIO VISUAL MATERIALS, AND ELECTRONIC DATABASES. AS A CULTURAL AND COMMUNITY CENTER IT SERVES 2,500 FAMILIES AND A BROAD INTERNATIONAL PUBLIC DRAWN TO ITS OUTSTANDING COLLECTIONS, RESEARCH PROFESSIONALS, LITERARY EVENINGS AND CHILDREN'S ACTIVITIES. The American Library in Paris celebrates the written word and the life of the mind. It is constantly renewing its purpose in Paris as a center for literature, learning, culture, and community. Its Mission: -To provide access in France to what is best in English-language books, periodicals and other materials by sustaining and extending a varied and enduring collection. -To provide the services of a contemporary American public library. -To encourage and support reading in English by children and young adults. -To act as an educational support center for people of all ages on their pursuit of formal instruction or personal growth. -To promote better understanding between France and the United States by making available the artistic, historical and business record of the American experience to an international audience.

Financial Statement Notes

Schedule D, Part XI, Line 2D

SPECIAL EVENTS EXPENSES OF $80,410 WERE INCLUDED AS EXPENSES ON THE FINANCIAL STATEMENTS, BUT ARE NETTED FOR THE PRESENTATION IN THE FORM 990 AGAINST SPECIAL EVENT REVENUE AS REQUIRED. RENTAL EXPENSES OF $202,095 WERE INCLUDED AS EXPENSES ON THE FINANCIAL STATEMENTS, BUT WERE NETTED AGAINST RENTAL INCOME AS REQUIRED FOR FORM 990. ALSO CURRENCY gain OF $105,546 included in financial expense is SHOWN AS AN OTHER ADJUSTMENT ON THE 990. Total adjustment for revenues was $388,051.

Schedule D, Part XII, Line 2D

SPECIAL EVENTS EXPENSES OF $80,410 WERE INCLUDED AS EXPENSES ON THE FINANCIAL STATEMENTS, BUT ARE NETTED FOR THE PRESENTATION IN THE FORM 990 AGAINST SPECIAL EVENT REVENUE AS REQUIRED. RENTAL EXPENSES OF $202,095 WERE INCLUDED AS EXPENSES ON THE FINANCIAL STATEMENTS, BUT WERE NETTED AGAINST RENTAL INCOME AS REQUIRED FOR FORM 990. Exchange loss of $37,243 has been shown as an other adjustment in Part XII. Total adjustment for expenses was $319,748.

Raw XML AppendixShowing 400 of 692 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.

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