Part I
General Information on Activities Outside the United States.
Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States.
Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization
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(b) IRS code section and EIN (if applicable) |
(c) Region |
(d) Purpose of grant |
(e) Amount of cash grant |
(f) Manner of cash disbursement |
(g) Amount of noncash assistance |
(h) Description of noncash assistance |
(i) Method of valuation (book, FMV, appraisal, other) |
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EUROPE (EXCEPT AIU) 5 SCHOOLS
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RUN SCHOOLS
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173,781 |
CHECKS
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230,000 |
SCHOOL BLDGS, TEA AUDITS, METHODS & MATERIALS, FINAN AUDITS, ADMIN. |
ESTIMATE |
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FRANCE AIU 4 SCHOOLS
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RUN SCHOOLS
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838,392 |
CHECKS
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2,418,199 |
EVERYTHING NECESSARY TO RUN 4 SCHOOLS. |
ESTIMATE |
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ISRAEL 26 SCHOOLS
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RUN SCHOOLS
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173,160 |
WIRE TRANSFER
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260,000 |
TEACHING AUDITS, METHODS & MATERIALS, FINAN AUDITS, ADMIN. |
ESTIMATE |
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MOROCCO 4 SCHOOLS
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RUN SCHOOLS
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0 |
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40,000 |
TEACHING AUDITS, METHODS & MATERIALS, FINAN AUDITS, ADMIN. |
ESTIMATE |
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EUROPE CULTURAL
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DIVERSE CULTURAL, RESEARCH & EDUCATION
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119,048 |
CHECKS
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145,731 |
DIVERSE HISTORICAL & CULTURAL PRESENTATIONS. |
ESTIMATE |
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2 |
Enter total number of recipient organizations listed above that are recognized as charities by the foreign country,
recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter
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42 |
3 |
Enter total number of other organizations or entities
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Schedule F (Form 990) 2022
Page 3
Schedule F (Form 990) 2022Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States.
Complete if the organization answered "Yes" on Form 990, Part IV, line 16.Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance |
(b) Region |
(c) Number of recipients |
(d) Amount of cash grant |
(e) Manner of cash disbursement |
(f) Amount of noncash assistance |
(g) Description of noncash assistance |
(h) Method of valuation (book, FMV, appraisal, other) |
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SCHLORSHIPS / SCHOOL EXPENSES |
FRANCE |
3
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7,045
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CHECKS |
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Schedule F (Form 990) 2022
Page 4
Schedule F (Form 990) 2022
Page 4
1 |
Was the organization a U.S. transferor of property to a foreign corporation during the tax year?
If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property
to a Foreign Corporation (see Instructions for Form 926).
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2 |
Did the organization have an interest in a foreign trust during the tax year?
If "Yes," the organization may be required to separately file Form 3520, Annual Return to
Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or
Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see
Instructions for Forms 3520 and 3520-A; don't file with Form 990).
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3 |
Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be
required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions
for Form 5471).
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4 |
Was the organization a direct or indirect shareholder of a passive foreign investment company or a
qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621,
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing
Fund. (see Instructions for Form 8621) .
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5 |
Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization
may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865).
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6 |
Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the
organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990)..
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Schedule F (Form 990) 2022
Page 5
Schedule F (Form 990) 2022
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference |
Explanation |
PART I, LINE 2: |
THE FILING ORGANIZATION (AIU OR ALLIANCE) CONTROLS AND RUNS FOUR SCHOOLS IN FRANCE. THIS IS ITS MAJOR ACTIVITY AND CONSUMES THE MAJOR PART OF ITS HUMAN AND FINANCIAL RESOURCES. THE FOUR SCHOOLS ARE HELD IN THREE FRENCH NONPROFIT ORGANIZATIONS: ENIO, OSAIUF AND ALLIANCE RACHI. ENIO HOLDS TWO SCHOOLS IN PARIS, EACH OF WHICH IS A SEPARATE OPERATION FOR FRENCH SOCIAL SECURITY PURPOSES. REPRESENTATIVES FROM AIU COMPRISE OVER 50% OF THE BOARDS OF ENIO, OSAIUF AND ALLIANCE RACHI. THE PRESIDENT AND TREASURER OF AIU ARE ALSO PRESIDENT AND TREASURER OF EACH CONTROLLED ORGANIZATION. AIU SUPERVISES THE ACCOUNTING FOR EACH CONTROLLED ORGANIZATION AND THE ACCOUNTS ARE AUDITED BY INDEPENDENT AUDITORS. IN ADDITION, AS A MINORITY THOUGH SUBSTANTIAL ACTIVITY, AIU HELPS OTHER SCHOOLS. THESE OTHERS CONSIST OF A NETWORK OF SCHOOLS CLOSELY RELATED TO AIU AND IN ADDITION SCHOOLS WHICH ARE ONLY AFFILIATED TO THE NETWORK. SCHOOLS WHICH ARE PART OF THE NETWORK ARE MONITORED AT ALL LEVELS. AT LEAST ONE REPRESENTATIVE FROM ALLIANCE IS A VOTING BOARD MEMBER OF EACH SCHOOL AND IS PRESENT AT EVERY MEETING. THE FINANCIAL ACCOUNTS OF NETWORK SCHOOLS ARE SENT TO AIU EVERY YEAR AND PEDAGOGICAL (TEACHING EFFECTIVNESS) AUDITS ARE CONDUCTED FROM TIME TO TIME. WHEN PEDAGOGICAL AND/OR FINANCIAL AUDITS ARE PERFORMED IN FRANCE, EMPLOYEES FROM THE HOME OFFICE SIMPLY GO TO THE SCHOOLS AND AUDIT. TEACHING MATERIALS DEVELOPED BY AIU ARE SUPPLIED, AND ON OCCASION, GRANTS MAY BE ACCORDED. SCHOOLS WHICH ARE ONLY AFFILIATED TO THE NETWORK ARE UNDER LESS SCRUTINY AND RECEIVE LESS GRANT SUPPORT OR MOST COMMONLY NONE AT ALL. BECAUSE OF THEIR RELATIONSHIP WITH AIU, THE ABOVE SCHOOLS MORE EASILY RECEIVE GRANTS FROM LOCAL AUTHORITIES AND ALSO FROM THE FRENCH GOVERNMENT. AIU ALSO SUPPORTS SCHOOLS WHICH ARE NOT PART OF NOR AFFILIATED TO ITS NETWORK. FOR EXAMPLE, TWO SCHOOL BUILDINGS IN NICE IN THE SOUTH OF FRANCE ARE PROVIDED FREE OF CHARGE TO UNRELATED JEWISH SCHOOLS. STILL, AIU MONITORS THE SCHOOLS TO KNOW IF THEY ARE TEACHING HUMAN RIGHTS AND PRACTICING PLURALISM, FOR EXAMPLE. IN ADDITION, ALLIANCE MAKES SMALL STUDY GRANTS (ONLY 3 IN TAX YEAR ENDING 08/31/2023) TO INDIVIDUAL STUDENTS WHO ARE CAREFULLY SCREENED FOR NEED AND APTITUDE. THE AVERAGE GRANT TO STUDENTS IN TAX YEAR ENDING 08/31/2023 WAS $2 348. |
PART III ACCOUNTING METHOD: |
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Schedule F (Form 990) 2022
Software ID: |
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Software Version: |
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