SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
ALLIANCE ISRAELITE UNIVERSELLE
 
Employer identification number

98-6001112
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
EUROPE (FRANCE) 1   PROGRAM SERVICES & GRANTS RUN 4 SCHOOLS & PROVIDE SERVICES & SUPPORT TO 5 OTHER SCHOOLS AS STATED IMMEDIATELY BELOW. 4,183,849
MIDDLE EAST AND NORTH AFRICA (MOROCCO & ISRAEL) 2   PROGRAM SERVICES & GRANTS TEACHING AUDITS, METHODS & MATERIALS, FINANCIAL AUDITS, ADMIN HELP, CONSTRUCT SCHOOL BLDGS. 473,160
COLUMN (F) ALSO INCLUDES A LIMITED       (TEACHING AUDITS WERE NOT CONDUCTED OUTSIDE FRANCE IN THE YEAR ENDING 08/31/2023)  
NUMBER OF CULTURAL ACTIVITIES AND SCHLORSHIPS (SEE PART II & III).          
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total ... 3 0 4,657,009
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 3 0 4,657,009
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2022
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Schedule F (Form 990) 2022
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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 (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)
EUROPE (EXCEPT AIU) 5 SCHOOLS RUN SCHOOLS 173,781 CHECKS 230,000 SCHOOL BLDGS, TEA AUDITS, METHODS & MATERIALS, FINAN AUDITS, ADMIN. ESTIMATE
FRANCE AIU 4 SCHOOLS RUN SCHOOLS 838,392 CHECKS 2,418,199 EVERYTHING NECESSARY TO RUN 4 SCHOOLS. ESTIMATE
ISRAEL 26 SCHOOLS RUN SCHOOLS 173,160 WIRE TRANSFER 260,000 TEACHING AUDITS, METHODS & MATERIALS, FINAN AUDITS, ADMIN. ESTIMATE
MOROCCO 4 SCHOOLS RUN SCHOOLS 0   40,000 TEACHING AUDITS, METHODS & MATERIALS, FINAN AUDITS, ADMIN. ESTIMATE
EUROPE CULTURAL DIVERSE CULTURAL, RESEARCH & EDUCATION 119,048 CHECKS 145,731 DIVERSE HISTORICAL & CULTURAL PRESENTATIONS. ESTIMATE
             
             
             
             
             
             
             
             
             
             
             
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 .......MediumBullet
42
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2022
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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)
SCHLORSHIPS / SCHOOL EXPENSES FRANCE 3 7,045 CHECKS      
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2022
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Schedule F (Form 990) 2022
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Part IV
Foreign Forms
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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). . . . . . . . . . . . . . . . . . . . . . . .
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). . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) .
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2022
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Schedule F (Form 990) 2022
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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:  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2022
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