Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 832,798 | 803,920 | 1,641,228 | 1,037,314 | 1,587,811 | 5,903,071 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 832,798 | 803,920 | 1,641,228 | 1,037,314 | 1,587,811 | 5,903,071 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 333,728 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 5,569,343 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 832,798 | 803,920 | 1,641,228 | 1,037,314 | 1,587,811 | 5,903,071 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,793 | 4,866 | 5,196 | 3,051 | 1,476 | 17,382 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 48,040 | 17,209 | 7,628 | 72,877 | ||
| 11 | Total support Add lines 7 through 10. | 5,993,330 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 1 | In accordance with New York law and the Organization's certificate of incorporation and by-laws, the Board of Directors of the Organization is empowered to designate an Executive Committee of the Board (all the members of which must be directors) that has all the powers and authority of the Board of Directors in the management of the business and affairs of the Organization (other than amending the certificate of incorporation and by-laws of the Organization). At each of its annual meetings of the Board of Directors, the Board of Directors has designated such an Executive Committee and elected its members. During 2014, the Executive Committee was comprised of: Elizabeth F. Stribling, Chairman of the Board, Denis de Kergorlay, President, David M. Gray, Treasurer, Isabelle de Larouilliere, Director, George P. Sape, Director, Greg Joye, Executive Director (January 1 through August 1, 2014) and Isabelle Lefebvre-Vary, Executive Director (October 27, 2014 through December 31, 2014). During 2014, the Executive Committee met five times between semi-annual meetings of the full Board of Directors. |
| Form 990, Part VI, Section A, line 3 | Pursuant to an engagement agreement dated April 3, 2014, the Organization retained the services of Your Part-Time Controller, LLC for the balance of the calendar year 2014 to provide accounting, financial, consulting, and "controller/chief financial officer" services as needed by the Organization. None of the Organization's current or former officers, directors, or employees listed in Part VII, Section A were compensated by Your Part-Time Controller, LLC during 2014. |
| Form 990, Part VI, Section B, line 11 | Explanation and Description of Review Process: Following the preparation of this Form 990, this Form 990 was presented at a meeting of the Executive Committee of the Board of Directors, during which meeting this Form 990 and its filing with the IRS was unanimously approved. Following such approval, a full copy of this Form 990 was transmitted to each member of the full Board of Directors together with an invitation to participate in a conference telephone call during which this Form 990 would be presented, discussed and reviewed, and any questions raised by a Board Member would be addressed. Such telephone conference call was conducted. |
| Form 990, Part VI, Section B, line 12c | Explanation: The Organization has a conflict of interest policy and requests that all Directors, officers and employees sign a questionnaire annually. All employees have been informed about the conflict of interest policy and in the event of a potential transaction that could raise issues under the policy, they have been asked to bring such transaction to the attention of the General Counsel. |
| Form 990, Part VI, Section B, line 15 | Explanation: The Organization has a policy on the process for determining executive compensation and it applies to the executive director, officers and key employees. The compensation is reviewed and approved by the executive committee of the Board of Directors, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in the review or approval. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. |
| Form 990, Part VI, Section C, line 19 | Explanation: The Organization makes copies of the following documents available on request and on its website: - its Certificate of Incorporation, as amended (together with a French Translation thereof); - its By-laws, as amended (together with a French Translations thereof); - its financial statements for each of the three most recent years which during 2014, included financial statements as of and for the years ended December 31, 2011, 2012 and 2013; and - the following policies of the Organization: its Conflicts of Interest Policy, its Whistleblower Policy, its Document Retention Policy, its Policy for Determining Executive Compensation, its Joint Venture Policy as supplemented, its Website Privacy Policy, its Charter for the Audit Committee of the Board of Directors, and its Gift Acceptance Policy. |
| Form 990, Part IX, line 24e | Data Processing : Program service expenses 18,482. Management and general expenses 9,571. Fundraising expenses 7,445. Total expenses 35,498. Postage: Program service expenses 9,079. Management and general expenses 4,713. Fundraising expenses 4,548. Total expenses 18,340. Bad Debt: Program service expenses 6,697. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,697. Repairs and Maintenance: Program service expenses 3,340. Management and general expenses 1,734. Fundraising expenses 1,349. Total expenses 6,423. |
| Form 990, Part XI, line 9: | Translation adjustment 281,889. |
| FORM 990, PART XII, LINE 2C: | The process of overseeing the audit and the selection of the independent accountants has not been changed from the prior year. |
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