Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,003,248 | 1,564,674 | 2,011,328 | 934,259 | 1,412,953 | 9,926,462 |
| 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 | 4,003,248 | 1,564,674 | 2,011,328 | 934,259 | 1,412,953 | 9,926,462 |
| 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) .. | 625,463 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 9,300,999 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,003,248 | 1,564,674 | 2,011,328 | 934,259 | 1,412,953 | 9,926,462 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 16,445 | 6,832 | 3,638 | 5,849 | 20,534 | 53,298 |
| 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.).. | 17,662 | 12,418 | 39,513 | 1,755 | 40,890 | 112,238 |
| 11 | Total support. Add lines 7 through 10 | 10,091,998 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 on 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | GRANT ADMIN FEES - 2020 AMOUNT: $ 440. 2021 AMOUNT: $ 39,513. 2022 AMOUNT: $ 50. 2023 AMOUNT: $ 38,943. OTHER - 2019 AMOUNT: $ 17,662. 2020 AMOUNT: $ 11,978. 2022 AMOUNT: $ 1,705. 2023 AMOUNT: $ 1,947. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, HEADING, ITEM C, DOING BUSINESS AS: | THE FOLLOWING ARE THE ALTERNATE NAMES UNDER WHICH THE ORGANIZATION DOES BUSINESS: - AMERICAN FRIENDS OF L'ABBAYE DE LAGRASSE, LLC (FORMED OCTOBER 2018) - AMERICAN FRIENDS OF THE SAINT OMER FOUNDATION, LLC (FORMED APRIL 2018) EACH OF THE NAMES IS THE NAME OF A SINGLE-MEMBER, MEMBER-MANAGED, LIMITED LIABILITY COMPANY IN WHICH THE ORGANIZATION IS THE SINGLE MEMBER AND MANAGER AND WHICH COMPANY IS A "DISREGARDED ENTITY" UNDER 26 CFR 301.7701-3 (B)(1). SEE SCHEDULE R. |
| FORM 990, PART III, LINE 1 | TO ENSURE THAT THE TREASURES OF OUR SHARED FRENCH ARCHITECTURAL AND CULTURAL HERITAGE SURVIVE TO INSPIRE FUTURE GENERATIONS TO BUILD, DREAM AND CREATE BY: - PRESERVING THE RICH FRENCH ARCHITECTURAL AND CULTURAL HERITAGE THROUGHOUT FRANCE AND IN THE U.S. BY RAISING FUNDS FOR RESTORATION, PRESERVATION ADN CULTURAL GRANTS. - TRANSMITTING AND SAFEGUARDING THE SKILLS, KNOWLEDGE AND LOVE OF THE HERITAGE THROUGH TRANSATLANTIC EDUCATIONAL PROGRAMS FOR STUDENTS, ARCHITECTS, ARTISANS, ART CONNOISSEURS AND COLLECTORS. - FOSTERING FRANCO-AMERICAN FRIENDSHIP AND CROSS-CULTURAL EXCHANGE THROUGH SELECT TOURS IN FRANCE AND THE U.S., LECTURES, CONFERENCES, GALAS AND OTHER EVENTS ON BOTH SIDES OF THE ATLANTIC. |
| FORM 990, PART III, LINE 4A | RESTORATION PROJECTS: THE ORGANIZATION SEEKS TO PRESERVE AND RESTORE THE FRENCH ARCHITECTURAL, CULTURAL, AND HISTORICAL HERITAGE AND ENVIRONMENT BY ISSUING GRANTS AND AWARDS FOR THESE ENDEAVORS IN FRANCE AND THE UNITED STATES. |
| FORM 990, PART III, LINE 4B | MEMBERSHIP SERVICES: THE ORGANIZATION PROMOTES AWARENESS OF ITS MISSION THROUGH MEMBERSHIP SERVICES INCLUDING MEETINGS, PUBLICATIONS, AND PRESENTATIONS |
| FORM 990, PART III, LINE 4C | CULTURAL EXCHANGE & EDUCATIONAL PROGRAMS: THE ORGANIZATION IS DEDICATED TO PRESERVING THE FRENCH ARCHITECTURAL, CULTURAL, AND HISTORICAL HERITAGE AND ENVIRONMENT. THE ORGANIZATION DOES THIS BY FOSTERING CULTURAL EXCHANGE THROUGH TOURS AND TRIPS, SEMINARS, LECTURES, ETC. AND BY FOSTERING CULTURAL EDUCATIONAL EXCHANGE THROUGH STUDENT AND INTERN EXCHANGE PROGRAMS TO ENABLE PARTICIPANTS TO DEVELOP CULTURAL EXCHANGES AND TO HAVE VALUABLE PROFESSIONAL EXPERIENCES IN THE FIELDS OF ARCHITECTURE, CULTURAL MANAGEMENT, ART HISTORY, RESERVATION AND HORTICULTURE. THE ORGANIZATION PARTICIPATES IN AWARDING THE RICHARD MORRIS HUNT PRIZE EACH YEAR, ALTERNATELY TO FRENCH OR TO AN AMERICAN PRESERVATION ARCHITECT. THE PRIZES ENABLES THE RECIPIENTS TO TRAVEL TO THE OTHER SIDE OF THE ATLANTIC FOR SIX MONTHS WHERE THEY EXPERIENCE THEIR COUNTERPARTS' THEORIES, METHODOLOGIES, RULES, AND PRACTICES. |
| FORM 990, PART VI, SECTION A, LINE 1A | 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 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 MEMBERSHIP. DURING 2020, THE EXECUTIVE COMMITTEE WAS COMPRISED OF: ELIZABETH F. STRIBLING, CHAIRMAN OF THE BOARD; DENIS DE KERGORLAY, PRESIDENT AND DIRECTOR; DAVID M. GRAY, TREASURER AND DIRECTOR; ISABELLE DE LAROULLIERE, DIRECTOR; GEORGE P. SAPE, DIRECTOR, TIM CORRIGAN, DIRECTOR; AND JENNIFER HERLEIN, EXECUTIVE DIRECTOR AND DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 2020 FORM 990 WAS REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE, THE TREASURER AND THE EXECUTIVE DIRECTOR. SUBSEQUENTLY, COPIES OF THE 2021, 990 WERE DISTRIBUTED TO ALL OF THE BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY AND REQUESTS THAT ALL DIRECTORS, OFFICERS AND EMPLOYEES SIGN A QUESTIONNAIRE ANNUALLY. ALL DIRECTORS, OFFICERS, AND 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 A TRANSACTION TO THE ATTENTION OF THE GENERAL COUNSEL. |
| FORM 990, PART VI, SECTION B, LINE 15 | 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 EMPLOYEE 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 | THE ORGANIZATION MAKES COPIES OF THE FOLLOWING DOCUMENTS AVAILABLE ON REQUEST AND ON ITS WEBSITE: -CERTIFICATE OF INCORPORATION, AS AMENDED (TOGETHER WITH A FRENCH TRANSLATION THEREOF); -BY-LAWS, AS AMENDED (TOGETHER WITH A FRENCH TRANSLATION THEREOF); -INFORMATION REGARDING THE ORGANIZATION'S TAX STATUS INCLUDING A COPY OF ITS DETERMINATION LETTER BY THE U.S. DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE. |
| FORM 990, PART XI, LINE 9: | FOREIGN CURRENCY TRANSALATION LOSS -1,486. |
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