TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JOHN GALLANT........................................................................
DIRECTOR

1.00
.......................

1,733

(2) MARTY SNYDERMAN........................................................................
DIRECTOR

1.00
.......................

(3) PATTI LEWIS........................................................................
DIRECTOR

1.00
.......................

(4) DEREK WALKER........................................................................
PRESIDENT

2.00
.......................

1,295

(5) ROBERT GALLANT........................................................................
TREASURER

2.00
.......................

6,140

(6) MELISSA CURRY........................................................................
FINANCIAL SECRETARY

2.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

4,423

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

4,800

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

Office expenses .......

4,866

Information technology ......

Royalties ..

Occupancy ...........

Travel ............

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

Interest ...........

15,341

Payments to affiliates .......

Depreciation, depletion, and amortization .....

9,184

Insurance ..............

11,225

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

UTILITIES

34,035

REAL ESTATE TAX

31,237

SUBCONTRACTORS

18,834

MASS LIQUOR TAX

17,898

All other expenses

55,842

Total functional expenses. Add lines 1 through 24e

207,770

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	26,420	1	12,259
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	17,771	8	15,738
9	Prepaid expenses and deferred charges ..........	8,118	9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	694,116
b	Less: accumulated depreciation .....	10b	560,739	124,364	10c	133,377
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............	9,911	14	9,151
15	Other assets. See Part IV, line 11 ...........	600	15	600
16	Total assets. Add lines 1 through 15 (must equal line 34)......	187,184	16	171,125
	17	Accounts payable and accrued expenses .........		17
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..	317,137	23	309,645
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	5,273	25	11,356
26	Total liabilities. Add lines 17 through 25.........	322,410	26	321,001
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	25,463	30	25,463
31	Paid-in or capital surplus, or land, building or equipment fund .....	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	-160,689	32	-175,339
33	Total net assets or fund balances ...........	-135,226	33	-149,876
34	Total liabilities and net assets/fund balances ........	187,184	34	171,125

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

26,420

12,259

Savings and temporary cash investments .........

Pledges and grants receivable, net ...........

Accounts receivable, net .............

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

17,771

15,738

Prepaid expenses and deferred charges ..........

8,118

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

694,116

Less: accumulated depreciation .....

10b

560,739

124,364

10c

133,377

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

9,911

9,151

Other assets. See Part IV, line 11 ...........

600

Total assets. Add lines 1 through 15 (must equal line 34)......

187,184

171,125

Accounts payable and accrued expenses .........

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

317,137

309,645

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

5,273

11,356

Total liabilities. Add lines 17 through 25.........

322,410

321,001

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

25,463

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

-160,689

-175,339

Total net assets or fund balances ...........

-135,226

-149,876

Total liabilities and net assets/fund balances ........

187,184

171,125

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	9,500		9,500
b	Buildings ................	491,266	390,938	100,328
c	Leasehold improvements ............
d	Equipment ................
e	Other .................	193,350	169,801	23,549
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	133,377

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

FRENCH NATURALIZATION CLUB INC

Employer identification number

04-1346430

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS MEMBERS WHO PAY MEMBERSHIP DUES.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION'S MEMBERS VOTE ANNUALLY ON THE OFFICERS ANED BOARD OF DIRECTORS FOR THE COMING YEAR. THE ELECTED OFFICERS AND BOARD MEMBERS SERVE A ONE YEAR TERM.
FORM 990, PART VI, SECTION A, LINE 7B	MOST DECISIONS ARE MADE BY THE BOARD WHICH CONSISTS OF FIVE OFFICERS AND FIVE BOARD MEMBERS. MAJOR DECISIONS SUCH AS RENOVATIONS, LOANS, ETC. ARE BROUGHT BEFORE THE MEMBERSHIP FOR THEIR VOTE.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS SUBMITTED TO THE OFFICERS AND REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING WITH THE IRS. THE RETURN IS PREPARED BY A CPA THAT IS INDEPENDENT OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19	ANY MEMBER OF THE PUBLIC CAN REQUEST IN WRITING A COPY OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AT ANY TIME.
FORM 990, PART IX, LINE 24E	MEMBERS FUNCTIONS: PROGRAM SERVICE EXPENSES 16396. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16396. CLEANING AND EXTERMINATING: PROGRAM SERVICE EXPENSES 14694. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14694. REPAIRS AND MAINTENCE: PROGRAM SERVICE EXPENSES 8712. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8712. SNOW AND RUBBISH REMOVAL: PROGRAM SERVICE EXPENSES 4328. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4328. LICENSE AND PERMITS: PROGRAM SERVICE EXPENSES 3267. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3267. SECURITY: PROGRAM SERVICE EXPENSES 2575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2575. TELEPHONE: PROGRAM SERVICE EXPENSES 1633. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1633. FORM 180 ALCOHOL TAX: PROGRAM SERVICE EXPENSES 1403. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1403. BANK CHARGES: PROGRAM SERVICE EXPENSES 1264. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1264. UNIFORMS AND UPKEEP: PROGRAM SERVICE EXPENSES 993. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 993. TAXES-OTHER: PROGRAM SERVICE EXPENSES 577. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 577.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: SOCIALIZATION AND NATURALIZATION
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	59
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	12
6	Total number of volunteers (estimate if necessary) .............	6	25
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	27,282
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	-1,660

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,405	1,595
9	Program service revenue (Part VIII, line 2g) .........	67,422	51,409
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	153,968	140,116
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	222,795	193,120
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	165	85
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	4,347	4,423
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	211,867	203,262
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	216,379	207,770
19	Revenue less expenses. Subtract line 18 from line 12.......	6,416	-14,650
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	187,184	171,125
21	Total liabilities (Part X, line 26).............	322,410	321,001
22	Net assets or fund balances. Subtract line 21 from line 20.....	-135,226	-149,876

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 207,770 including grants of $ 85 ) (Revenue $ 140,116 )
	VARIOUS SOCIAL AND NATURALIZATION ACTIVITIES AND FUNDRAISING FOR LOCAL CHARITIES

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses207,770

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	9,168	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b		1,595
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			1,595
			Business Code
2a	VENDING/OTHER INCOME		531120	27,571	23,160	4,411
b	HALL RENTALS		531120	23,248	19,528	3,720
c	MEMBERS FUNCTIONS		531120	590	590
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			51,409
3	Investment income (including dividends, interest, and other similar amounts).......
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a		258,920
b	Less: cost of goods sold ..b		139,218
c	Net income or (loss) from sales of inventory..			119,702	100,551	19,151
Miscellaneous Revenue			Business Code
11a	FORM 1099 MASS STATE L		531120	20,414	20,414
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			20,414
12	Total revenue. See Instructions......			193,120	164,243	27,282	0

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes
ACCRUED PAYROLL TAX		3,046
ACCRUED MASS ALCOHOL TAX		1,403
ACCRUED MASS MEALS AND LIQUOR TAX		1,890
OVERAGE ON ESCROW ACCOUNT		5,017





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		11,356
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................