2023-05-11T16:01:42-05:00 2022-06-30 362658780 PKF MUELLER LLP 1707 N RANDALL ROAD ELGIN IL 60123 990 2021-07-01 366095133 CHICAGO WALDORF SCHOOL CHIC 7734652662 5200 N ASHLAND AVENUE CHICAGO IL 60640 FRASER COFFEEN ADMINISTRATIVE DIRECTOR 7734652662 2023-05-11 1 FRASER COFFEEN 999009999 ELEANOR A LIVNGSTON CPA MST P00226461 8478888600 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z FRASER COFFEEN 5200 N ASHLAND AVENUE CHICAGO IL 60640 8436469 0 X WWW.CHICAGOWALDORF.ORG X 1959 IL PROVIDING AND PROMOTING WALDORF EDUCATION FROM EARLY CHILDHOOD THROUGH THE TWELFTH GRADE AND PROMOTING WALDORF EDUCATION THROUGH COMMUNITY OUTREACH. 16 11 78 125 0 0 1735395 1585851 6161312 6814798 16001 1491 31519 28102 7944227 8430242 2063774 2419142 0 0 2635648 2988623 0 0 29535 2306199 2293898 7005621 7701663 938606 728579 14578833 14219220 9429122 8150462 5149711 6068758 PROVIDING AND PROMOTING WALDORF EDUCATION FROM EARLY CHILDHOOD THROUGH THE TWELFTH GRADE AND PROMOTING WALDORF EDUCATION THROUGH COMMUNITY OUTREACH. 0 0 6334417 2419142 6814798 EDUCATIONAL PROGRAM AND SCHOOL, EARLY CHILDHOOD THROUGH TWELFTH GRADE. 6334417 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 31 0 1 78 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 16 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X FRASER COFFEEN 7734652662 5200 N ASHLAND CHICAGO IL 60640 KAREN ANDERSON AD SEARCH COMMITTEE MEMBER 2.00 X 0 0 0 TARAH HARTUNG ADVANCEMENT COMMITTEE CO-CHAIR 2.00 X 0 0 0 JESSICA MCCARTHY AUDIT COMMITTEE MEMBER, COMMITTEE OF TRUSTEES CO-C 2.00 X 0 0 0 LISA MEEHAN COMMUNITY COUNCIL LIAISON 2.00 X 0 0 0 LAURA REISCHEL EQUITY AND INCLUSION COMMITTEE MEMBER 2.00 X 0 0 0 JASMINE HASANBEGOVIC FACULTY TRUSTEE 2.00 X 45275 0 24765 CHRIS KUCK FACULTY TRUSTEE 2.00 X 39269 0 82285 SYLVIE DESOUCHES FACULTY TRUSTEE, GOVERNANCE COMMITTEE MEMBER 2.00 X 36020 0 4770 ANDREA SHAFFER TRUSTEE/FACULY DIRECTOR 40.00 X X 61455 0 12339 ADAM KING GOVERNANCE COMMITTEE MEMBER 2.00 X 0 0 0 LAURA GRENHOLM TRUSTEE/INTERIM ADMINISTRATIVE DIRECTOR 40.00 X X 68985 0 21540 HERNAN SIERRA MEDICAL ADVISORY BOARD MEMBER 2.00 X 0 0 0 MELISSA GORDON PRESIDENT AND CHAIR 10.00 X X 0 0 0 MATT EGING SECRETARY 5.00 X X 0 0 0 DAN HOFFMANN VICE PRESIDENT 5.00 X X 0 0 0 LARA BLUMSTEIN VICE PRESIDENT 5.00 X X 0 0 0 251004 0 145699 0 0 0 0 FH PASCHEN 5515 N EAST RIVER ROAD CHICAGO IL 60656 ARCHITECT DEISGN AND CONSTRUCTION 665511 GRG PLAYSCAPES 4121 SOUTH 6TH STREET MILWAUKEE WI 53221 DESIGN SERVICES AND CONSTRUCTION 186865 M&M CLEANING SERVICES 3343 S LARAMIE AVE CICERO IL 60804 JANITORIAL SERVICES 123907 3 545427 1040424 1585851 TUITION AND FEES 611710 6667264 6667264 MISCELLANEOUS PROGRAM 900099 147534 147534 6814798 1491 1491 34329 6227 28102 28102 8430242 6814798 0 29593 2419142 2419142 164339 130703 32555 1081 2407757 1912759 476426 18572 199735 159906 39829 216792 173562 43230 29549 29549 67950 67950 50645 50645 19457 19457 100995 100995 97354 97354 387606 310058 74526 3022 458231 366554 88105 3572 421720 337347 81085 3288 97529 97529 ACADEMIC SUPPLIES AND S 467864 467864 BAD DEBT EXPENSE 50005 50005 TELECOMMNUICATIONS 25816 25816 BANK FEES 11302 11302 7875 6517 1358 7701663 6334417 1337711 29535 2989682 2237817 134604 79723 44720 71743 18025 73815 14066883 2411728 11213758 11655155 178044 100967 14578833 14219220 118165 145797 194530 322908 750000 500000 8366427 7181757 9429122 8150462 X 3928095 5375671 1221616 693087 5149711 6068758 14578833 14219220 X 728579 -4532 200000 -5000 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 177237 -3519 48657 125061 174914 2323 177237 171543 250 3121 174914 160455 8119 2969 171543 159784 600 71 160455 0.96862 0.03137 0 0 1231000 1231000 11778912 1421347 10357565 1009071 942481 66590 47900 47900 0 11655155 X 6732299 -4532 6227 1695 6730604 1699638 1699638 8430242 6008252 6227 6227 6002025 1699638 1699638 7701663 PART V, LINE 4: THE SCHOOL HAS THREE ENDOWMENT FUNDS: (1) THE VICTOR AND DINAH LAZAR ENDOWMENT FUND WAS ESTABLISHED TO OFFSET A PORTION OF THE SCHOOL'S AGGREGATE FINANCIAL AID; (2) THE ELIZABETH LAUDER EARLY ENDOWMENT FUND WAS ESTABLISHED TO SUPPORT THE HIGH SCHOOL WOMEN'S BASKETBALL TEAM; (3) THE RUSCITTI ENDOWMENT FUND WAS ESTABLISHED TO SUPPORT THE SCHOOL'S ATHLETIC PROGRAMS. PART X, LINE 2: THE SCHOOL HAS BEEN DETERMINED TO BE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR EITHER FEDERAL OR STATE INCOME TAXES. THE SCHOOL HAS EVALUATED THE TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE 2018, 2019, AND 2020 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THIS JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS 6,227. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER FINANCIAL AID AND SCHOLARSHIPS 1,623,818. SIBLING TUITION DISCOUNTS 75,820. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS 6,227. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER FINANCIAL AID AND SCHOLARSHIPS 1,623,818. SIBLING TUITION DISCOUNTS 75,820. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 AS STATED ON THE SCHOOL'S WEBSITE: THE CHICAGO WALDORF SCHOOL NOT ONLY DOES NOT DISCRIMINATE IN ITS HIRING PRACTICES, BUT BEYOND THAT HAS A DEEP COMMITMENT TO RESPECT AND CELEBRATE THE DIFFERENCES IN STUDENTS, FACULTY, AND ADMINISTRATION FROM WIDELY DIVERSE SOCIAL, ECONOMIC, CULTURAL, LINGUISTIC, INTELLECTUAL, RACIAL, EDUCATIONAL, AND RELIGIOUS BACKGROUNDS. THERE IS A SUSTAINED EFFORT AND CLEAR RECOGNITION THAT OUR EDUCATIONAL EXCELLENCE AND FULFILLMENT OF OUR SCHOOL'S MISSION IS DEPENDENT ON EMBRACING DIVERSITY IN OUR SCHOOL COMMUNITY. WE SEEK TO FULLY INCLUDE AND AFFIRM FACULTY, STAFF, AND STUDENTS IN ALL OF THEIR IDENTITIES. IN EVERYTHING WE DO WE WORK TOWARD FREEDOM, RESPONSIBILITY AND EXCELLENCE. THE CHICAGO WALDORF SCHOOL PROVIDES ITS TEACHERS, ADMINISTRATORS, AND FAMILIES WITH ONGOING OPPORTUNITIES TO STUDY AND DISCUSS ASPECTS OF DIVERSITY. A MORE DETAILED DESCRIPTION OF THE POLICY IS AVAILABLE IN THE STUDENT HANDBOOK, AVAILABLE ON THE WEBSITE, BEGINNING ON PAGE 83. SCHEDULE E, PART I, LINE 6 FOR THE FISCAL YEAR ENDED 6/30/22, THE ORGANIZATION RECEIVED $545,427 IN PPP LOAN PROCEEDS THAT WERE FORGIVEN. THIS IS ONE-TIME EVENT. IN THE ORDINARY COURSE OF BUSINESS, THE SCHOOL DOES NOT RECEIVE ANY ASSISTANCE FROM GOVERNMENT AGENCIES. HOLIDAY FAIR 11077 11077 3075 OCTOBERFEST 9944 9944 604 497 1 13308 13308 2051 34329 34329 604 5623 6227 28102 1 TUITION ASSISTANCE 106 1461563 TUITION REMISSION 36 719504 SIBLING DISCOUNTS 16 75820 SCHOLARSHIPS 10 100255 PART I, LINE 2: A FACULTY AND STAFF TUITION ADJUSTMENT COMMITTEE, USING FINANCIAL DATA FROM AN OBJECTIVE OUTSIDE SOURCE, AWARDS ALL TUITION AND SCHOLARSHIPS. GRANTS ARE NON-MONETARY, INVOLVING REDUCTION IN TUITION COSTS. TUITION REMISSION AND SIBLING DISCOUNTS ARE BASED UPON A BOARD APPROVED POLICY AND NOT DETERMINED BY THE TUITION ADJUSTMENT COMMITTEE. NUMBER OF RECIPIENTS IS BASED ON NUMBER OF STUDENTS. VALERIE COLIS FORMER TRUSTEE BLDG ACQUISITION X 500000 559701 0 1 1 559701 MONTSERRAT AGUERO SPOUSE OF TRUSTEE 25154 STAFF COMPENSATION 0 BREANNE PETERSON SPOUSE OF TRUSTEE 111745 STAFF COMPENSATION 0 KRISTIN HOFFMAN SPOUSE OF TRUSTEE 26469 STAFF COMPENSATION 0 THOMAS MCCARTHY SPOUSE OF TRUSTEE 73613 STAFF COMPENSATION 0 SCHEDULE L, PART III, GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS: FOR CONFIDENTIALITY PURPOSES, THE NAMES OF ALL INDIVIDUALS UTILIZING THE FAMILY INDIVIDUALIZED TUITION MODEL AND/OR RECEIVING SCHOLARSHIPS AND THE AMOUNTS FOR BOTH ARE NOT DISCLOSED. THE PROCESS FOR DETERMINING TUITION AMOUNTS AND AWARDS IS DESCRIBED IN THE FOLLOWING PARAGRAPHS. ELIGIBILITY FOR FAMILY INDIVIDUALIZED TUITION AND SCHOLASHIP AWARDS IS THE SAME FOR TRUSTEE FAMILY MEMBERS AS IT IS FOR ANY OTHER STUDENTS AND BOTH OPPORTUNITIES ARE AVAILABLE TO THE FAMILIES OF ALL STUDENTS. ANY INDIVIDUALS WHO DESIRE TO APPLY FOR THE FAMILY INDIVIDUALIZED TUITION AND/ORSCHOLARSHIPS MUST FILE AN APPLICATION WITH AN OUTSIDE FINANCIAL AID PROGRAM VENDOR. THE PROGRAM VENDOR ASSESSES INCOME, ASSETS AND DEBT, DETERMINES A FAMILY'S ABILITY TO PAY TUITION, AND RECOMMENDS A TUITION AMOUNT AND/OR SCHOLARSHIP. THE SCHOOL'S TUITION COMMITTEE (COMPRISED OF FACULTY AND THE MANAGEMENT TEAM) USES THIS INFORMATION TO DETERMINE INDIVIDUAL TUITION AMOUNTS BASED UPON THE DEMONSTRATED FINANCIAL ABILITY OF THE FAMILY. FAMILIES WHO DO NOT APPLY TO THIS PROGRAM PAY THE FULL TUITION FEE, WHICH IS DETERMINED ANNUALLY BY THE BOARD. THE SCHOLARSHIP COMMITTEE (COMPRISED OF ONLY THE FACULTY HIGH SCHOOL LEADERSHIP TEAM) USES THE FINANCIAL INFORMATION ALONG WITH A PARENT ESSAY AND DEFINED MERIT CRITERIA TO AWARD FIVE HIGH SCHOOL SCHOLARSHIPS EACH YEAR TO INCOMING FRESHMAN. THE SCHOLARSHIP WILL BE RENEWED EACH YEAR, AS LONG AS THE STUDENT REMAINS IN GOOD ACADEMIC STANDING AND FINANCIAL STANDING AND CONTINUES TO DEMONSTRATE ELIGIBILITY FOR THE FAMILY INDIVIDUALIZED TUITION. ELIGIBILITY FOR TUITION REMISSION IS THE SAME FOR FAMILY MEMBERS OF TRUSTEE FACULTY AND STAFF OR RELATED TO TRUSTEES AS IT IS FOR FAMILY MEMBERS OF ANY FACULTY AND STAFF WHO ARE NOT TRUSTEES. SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS MS. AGUERO WAS A FACULTY MEMBER DURING THE 2021-22 SCHOOL YEAR AND THE SPOUSE OF TRUSTEE HERNAN SIERRA. MS. AGUERO DOES NOT RECEIVE TUITION REMISSION OR FAMILY HEALTH INSURANCE.MS. PETERSEN WAS A FACULTY MEMBER DURING THE 2021-22 SCHOOL YEAR AND THE SPOUSE OF TRUSTEE MATTHEW EGING. THE VALUE OF TUITION REMISSION AND FAMILY HEALTH INSURANCE IS ATTRIBUTABLE TO MS. PETERSEN'S EMPLOYMENT AND INCLUDED IN HER COMPENSATION REPORTED ON SCH. L PART IV. MS. HOFFMANN WAS A FACULTY MEMBER DURING THE 2021-22 SCHOOL YEAR AND THE SPOUSE OF TRUSTEE DAN HOFFMANN. MS. HOFFMANN DOES NOT RECEIVE TUITION REMISSION OR FAMILY HEALTH INSURANCE.MR. MCCARTHY WAS A FACULTY MEMBER DURING THE 2021-22 SCHOOL YEAR AND THE SPOUSE OF TRUSTEE JESSICA MCCARTHY. THE VALUE OF TUITION REMISSION AND FAMILY HEALTH INSURANCE IS ATTRIBUTABLE TO MR. MCCARTHY'S EMPLOYMENT AND INCLUDED IN HIS COMPENSATION REPORTED ON SCH. L, PART IV. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO PREPARE THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990. MANAGEMENT AND THE AUDIT COMMITTEE REVIEW AND COMMENT ON THE DRAFT FORM 990 AND PROVIDE A COMPLETE DRAFT TO ALL VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. THE GOVERNING BODY IS PROVIDED A REASONABLE AMOUNT OF TIME TO REVIEW THE 990 AND ASK QUESTIONS DIRECTLY TO MANAGEMENT AND THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C MEETINGS ARE HELD REGULARLY AND THE CONFLICT OF INTEREST POLICY IS DISCUSSED IN RESPONSE TO RELEVANT CIRCUMSTANCES, SIGNED ANNUALLY BY ALL TRUSTEES AND OFFICERS, AND IS ENFORCED AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE EVALUATION, REVIEW AND COMPENSATION SETTING OF THE ADMINISTRATIVE DIRECTOR. THE ADMINISTRATIVE DIRECTOR IS RECUSED FROM ALL DETERMINATIONS OF THEIR COMPENSATION. NO OFFICERS ARE PAID, AS ALL OFFICERS ARE NON-FACULTY TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE SCHOOL'S ADMINISTRATIVE OFFICE AND ARE AVAILABLE FOR INSPECTION OR COPYING UPON REQUEST. FORM 990, PART XI, LINE 9: WRITEOFF OF LEASEHOLD IMPROVEMENTS -5,000.