WALDORF EDUCATIONAL ASSOCIATION OF NC INC: Form 990, tax year 2016
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- Organization
- WALDORF EDUCATIONAL ASSOCIATION OF NC INC (EIN 56-1379068)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-02-05
- IRS object ID
- 201800369349300615
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-05T10:21:12-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 561965804 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS JUDY & TUCKER P A | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4700 FALLS OF NEUSE ROAD SUITE 400 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27609 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561379068 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WALDORF EDUCATIONAL ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | NC INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WALD | BusinessNameControlTxt |
| Phone | 9199671858 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6211 NEW JERICHO ROAD | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 275168171 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA PLYLER-WISE | PersonNm |
| Person Title | DIRECTOR OF ADMINISTRATION | PersonTitleTxt |
| Phone | 9199671858 | PhoneNum |
| Signature | 2018-02-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRISTEN HOYLE CPA | PreparerPersonNm |
| PTIN | P00118964 | PTIN |
| Phone | 9195717055 | PhoneNum |
| Preparation | 2017-12-11 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 70.63.156.10 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-02-05 | IPDt |
| IP Tm | 11:21:05 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8D76BDF8ADB582A67821A53FDA85F6D7FC0FD191 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | EA4040B2FC238CEFC7BF0DFE72BCA9206519E5A8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERSON WALDORF SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTINA PLYLER-WISE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6211 NEW JERICHO ROAD | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 275168171 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,052,028 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.EMERSONWALDORF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | THE EMERSON WALDORF SCHOOL PROVIDES AN INTEGRATED WALDORF CURRICULUM AND ENVIRONMENT WHICH ENCOURAGE AND PROMOTE INDEPENDENT THINKING AND SOCIAL RESPONSIBILITY AS WELL AS ACADEMIC AND ARTISTIC EXCELLENCE. THE UNIQUE GIFTS AND CONTRIBUTIONS OF EACH CHILD ARE HONORED THROUGH A DEVELOPMENTALLY APPROPRIATE AWAKENING OF THINKING, FEELING, AND WILLING. FURTHER, THE EMERSON WALDORF SCHOOL UNDERSTANDS CHILDREN AS BEINGS OF BODY, SOUL, AND SPIRIT, AND GUIDES THEM TO DEVELOP COMPASSION AND REVERENCE FOR THEMSELVES AND THE WORLD COMMUNITY. THE EMERSON WALDORF SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, CREED, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSIONS POLICIES, TUITION ADJUSTMENT PROGRAM, ATHLETIC, OR OTHER SCHOOL ADMINISTERED PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 79 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | -$3,095 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$1,169 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $165,957 | PYContributionsGrantsAmt |
| CY Contributions Grants | $337,225 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,616,261 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,582,163 | CYProgramServiceRevenueAmt |
| PY Investment Income | $286 | PYInvestmentIncomeAmt |
| CY Investment Income | $162 | CYInvestmentIncomeAmt |
| PY Other Revenue | $85,610 | PYOtherRevenueAmt |
| CY Other Revenue | $96,273 | CYOtherRevenueAmt |
| PY Total Revenue | $2,868,114 | PYTotalRevenueAmt |
| CY Total Revenue | $3,015,823 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,964,025 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,025,166 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $44,691 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $715,489 | PYOtherExpensesAmt |
| CY Other Expenses | $869,358 | CYOtherExpensesAmt |
| PY Total Expenses | $2,679,514 | PYTotalExpensesAmt |
| CY Total Expenses | $2,894,524 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $188,600 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $121,299 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,181,195 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,533,007 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,193,650 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,424,163 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,987,545 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,108,844 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE EMERSON WALDORF SCHOOL PROVIDES AN INTEGRATED WALDORF CURRICULUM AND ENVIRONMENT WHICH ENCOURAGE AND PROMOTE INDEPENDENT THINKING AND SOCIAL RESPONSIBILITY AS WELL AS ACADEMIC AND ARTISTIC EXCELLENCE. THE UNIQUE GIFTS AND CONTRIBUTIONS OF EACH CHILD ARE HONORED THROUGH A DEVELOPMENTALLY APPROPRIATE AWAKENING OF THINKING, FEELING, AND WILLING. FURTHER, THE EMERSON WALDORF SCHOOL UNDERSTANDS CHILDREN AS BEINGS OF BODY, SOUL, AND SPIRIT, AND GUIDES THEM TO DEVELOP COMPASSION AND REVERENCE FOR THEMSELVES AND THE WORLD COMMUNITY. THE EMERSON WALDORF SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, CREED, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSIONS POLICIES, TUITION ADJUSTMENT PROGRAM, ATHLETIC, OR OTHER SCHOOL ADMINISTERED PROGRAMS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,556,880 | ExpenseAmt |
| Revenue | $2,595,293 | RevenueAmt |
| Desc | THE WALDORF EDUCATIONAL ASSOCIATION OF NORTH CAROLINA, INC., DOINGBUSINESS AS EMERSON WALDORF SCHOOL, OPERATES AS A SCHOOL AND ENCOURAGESAND SPONSORS EDUCATIONAL ACTIVITIES IN NORTH CAROLINA BASED ON THEPRINCIPLES AND PHILOSOPHIES GIVEN BY RUDOLF STEINER. THE SCHOOLPROVIDES STUDENTS A STRONG FOUNDATION IN LITERATURE, FOREIGN LANGUAGE,HISTORY, GEOGRAPHY, MUSIC, FINE AND PRACTICAL ARTS, MATHEMATICS, ANDSCIENCE; RESPONDS TO THE NEEDS OF THE CHILD AT EACH STAGE OFDEVELOPMENT; AND PROMOTES CREATIVITY, CRITICAL THINKING, AND A LIFELONGLOVE OF LEARNING. THIS FISCAL YEAR, THE SCHOOL SERVED CHILDREN INNURSERY SCHOOL THROUGH HIGH SCHOOL. OUR STUDENTS MEET AND EXCEED THESTATE AVERAGE SAT SCORES AND ARE ROUTINELY ACCEPTED INTO PRIVATE ANDPUBLIC COLLEGES AND UNIVERSITIES. | Desc |
| Total Program Service Expenses | $2,556,880 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 79 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY DEUTSCH | PersonNm |
| Phone | 9199671858 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6211 NEW JERICHO ROAD | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 275168171 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CATHERINE BELITSKY | ||||||
| VICE PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| INGEBORG BOESCH | ||||||
| BOARD MEMBER & PEDAGOGICAL ADMINISTRATOR | 40.00 | Yes (X) | $27,000 | $0 | $0 | |
| KRISTIN BURROWS | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| R MARK EICHINGER-WIESE | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA GUINAN | ||||||
| BOARD MEMBER & TEACHER | 40.00 | Yes (X) | $36,309 | $0 | $9,836 | |
| JACOB HAAS | ||||||
| BOARD MEMBER (7/1/16 - 12/31/16) | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MARK HULBERT | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT LEVIN | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| PETER MCKINNIS | ||||||
| SECRETARY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBIN OLSON | ||||||
| BOARD MEMBER & TEACHER | 40.00 | Yes (X) | $42,161 | $0 | $8,283 | |
| MARIA OLTMANN-ROACH | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| METTA PRIETO | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CATHERINE REYES | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LISAMARIE SMITH | ||||||
| TREASURER (7/1/16 - 5/23/17) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GEORG BUEHLER | ||||||
| TREASURER (5/23/17 - 6/30/17) | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTINA PLYLER-WISE | ||||||
| DIRECTOR OF ADMINISTRATION | 40.00 | Yes (X) | $54,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $159,470 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $18,119 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROFESSIONAL BUILDING SYSTEMS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MILLSTONE DR STE 101 | AddressLine1Txt |
| City | HILLSBOROUGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27278 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | BUILDER FOR NEW HIGH SCHOOL BUILDING EXT | ServicesDesc |
| Compensation | $313,046 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $337,225 | AllOtherContributionsAmt |
| Noncash Contributions | $135,372 | NoncashContributionsAmt |
| Total Contributions | $337,225 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION, NET | 611710 | $2,324,654 | $2,324,654 |
| OTHER STUDENT REVENUE | 611710 | $192,036 | $192,036 |
| FACILITY MAINTENANCE F | 611710 | $52,943 | $52,943 |
| PARENT ORGANIZATION DU | 611710 | $12,530 | $12,530 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,582,163 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $162 | TotalRevenueColumnAmt |
| Exclusion | $162 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,095 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$3,095 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,095 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$3,095 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $113,348 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $27,110 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $86,238 | TotalRevenueColumnAmt |
| Exclusion | $86,238 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $13,130 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,130 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,130 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,015,823 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,595,293 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$3,095 | UnrelatedBusinessRevenueAmt |
| Exclusion | $86,400 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,526 | TotalAmt |
| Program Services | $184,726 | ProgramServicesAmt |
| Management And General | $4,640 | ManagementAndGeneralAmt |
| Fundraising | $1,160 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,470,844 | TotalAmt |
| Program Services | $1,288,195 | ProgramServicesAmt |
| Management And General | $157,034 | ManagementAndGeneralAmt |
| Fundraising | $25,615 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,736 | TotalAmt |
| Program Services | $215,646 | ProgramServicesAmt |
| Management And General | $26,054 | ManagementAndGeneralAmt |
| Fundraising | $36 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,060 | TotalAmt |
| Program Services | $108,011 | ProgramServicesAmt |
| Management And General | $12,001 | ManagementAndGeneralAmt |
| Fundraising | $2,048 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,000 | TotalAmt |
| Program Services | $6,500 | ProgramServicesAmt |
| Management And General | $6,500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,345 | TotalAmt |
| Program Services | $130,810 | ProgramServicesAmt |
| Management And General | $11,628 | ManagementAndGeneralAmt |
| Fundraising | $2,907 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,633 | TotalAmt |
| Management And General | $39,633 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,422 | TotalAmt |
| Program Services | $117,400 | ProgramServicesAmt |
| Management And General | $6,083 | ManagementAndGeneralAmt |
| Fundraising | $939 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,967 | TotalAmt |
| Program Services | $16,967 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,165 | TotalAmt |
| Program Services | $74,897 | ProgramServicesAmt |
| Management And General | $3,268 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,775 | TotalAmt |
| Program Services | $32,775 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,699 | TotalAmt |
| Program Services | $7,699 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,614 | TotalAmt |
| Program Services | $38,521 | ProgramServicesAmt |
| Management And General | $2,093 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,469 | TotalAmt |
| Program Services | $106,590 | ProgramServicesAmt |
| Management And General | $5,879 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,795 | TotalAmt |
| Program Services | $32,988 | ProgramServicesAmt |
| Management And General | $1,807 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| INCOME TAXES | $322 | $0 | $322 | $0 |
| REPAIRS AND MAINTENANCE | $151,463 | $143,659 | $7,804 | $0 |
| DUES AND SUBSCRIPTIONS | $22,316 | $22,316 | $0 | $0 |
| PROFESSIONAL DEVELOPMEN | $20,192 | $19,182 | $1,010 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,181 | TotalAmt |
| Program Services | $9,998 | ProgramServicesAmt |
| Management And General | $7,197 | ManagementAndGeneralAmt |
| Fundraising | $11,986 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,894,524 | TotalAmt |
| Program Services | $2,556,880 | ProgramServicesAmt |
| Management And General | $292,953 | ManagementAndGeneralAmt |
| Fundraising | $44,691 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,835 | BOYAmt |
| EOY | $83,888 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $399,453 | BOYAmt |
| EOY | $414,977 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $90,345 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,299 | BOYAmt |
| EOY | $21,837 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,500 | BOYAmt |
| EOY | $7,200 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,053 | BOYAmt |
| EOY | $33,663 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,049,390 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,198,048 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,518,065 | BOYAmt |
| EOY | $2,851,342 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,990 | BOYAmt |
| EOY | $29,755 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,181,195 | BOYAmt |
| EOY | $3,533,007 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,933 | BOYAmt |
| EOY | $86,769 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,366 | BOYAmt |
| EOY | $273,917 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $779,351 | BOYAmt |
| EOY | $1,063,477 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,193,650 | BOYAmt |
| EOY | $1,424,163 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,790,615 | BOYAmt |
| EOY | $1,758,510 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,930 | BOYAmt |
| EOY | $350,334 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,987,545 | BOYAmt |
| EOY | $2,108,844 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,181,195 | BOYAmt |
| EOY | $3,533,007 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $121,299 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $761,703 | OtherCostOrOtherBasisAmt |
| Book Value | $761,703 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,027,575 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,046,350 | DepreciationAmt |
| Book Value | $1,981,225 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $96,405 | OtherCostOrOtherBasisAmt |
| Depreciation | $62,442 | DepreciationAmt |
| Book Value | $33,963 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $163,707 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,256 | DepreciationAmt |
| Book Value | $74,451 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,851,342 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,052,028 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $36,205 | OtherRevenueAmt |
| Revenue Not Reported | $36,205 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,015,823 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,015,823 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,930,729 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $36,205 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $36,205 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,894,524 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,894,524 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL HAS ADOPTED THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THIS GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2017, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES 27,110. RENTAL EXPENSES 9,095. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES 27,110. RENTAL EXPENSES 9,095. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATIONS RACIALLY NONDISCRIMINATORY POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS IN ENROLLMENT PACKETS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $51,366 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $51,366 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $654 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $1,901 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $400 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $2,252 | OtherDirectExpensesEvent1Amt |
| Event2 | HOLIDAY FAIRE | Event2Nm |
| Gross Receipts Event2 | $19,688 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $19,688 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $617 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $891 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $4,818 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $71,054 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $71,054 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,271 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,792 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $400 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $7,070 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $11,533 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $59,521 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $22,845 | CashGrantAmt |
| Type Of Assistance | TUITION ASSISTANCE | TypeOfAssistanceTxt |
| Assistance Purpose | REDUCTION IN TUITION FOR BOARD MEMBERS | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $135,372 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ARTICLE IV OF THE WALDORF EDUCATIONAL ASSOCIATION OF NORTH CAROLINA BYLAWS DEFINES MEMBERS OF THE ORGANIZATION AS PEOPLE WHO DECLARE THEMSELVES MEMBERS, PAY AN ANNUAL FEE, AND ARE WILLING TO SERVE ON A WORKING COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 7A | ARTICLE IV OF THE WALDORF EDUCATIONAL ASSOCIATION OF NORTH CAROLINA (WEANC) BYLAWS DEFINES MEMBERS OF THE ORGANIZATION AS PEOPLE WHO DECLARE THEMSELVES MEMBERS, PAY AN ANNUAL FEE, AND ARE WILLING TO SERVE ON A WORKING COMMITTEE. ALL PARENTS OF CURRENT EWS STUDENTS WHO ATTEND THE ANNUAL WEANC MEETING ARE CONSIDERED TO HAVE MET THESE REQUIREMENTS. ARTICLE V OF THE WEANC BYLAWS GRANTS MEMBERS THE RIGHT TO ELECT ONE OR MORE PARENT REPRESENTATIVES TO THE BOARD OF DIRECTORS, THE GOVERNING BODY OF WEANC, AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT 990 IS PROVIDED TO FINANCE DIRECTOR, ADMINISTRATOR, TREASURER AND FINANCE/AUDIT COMMITTEE FOR REVIEW. AFTER ANY CORRECTIONS ARE MADE, THE 990 IS PRESENTED TO THE FULL BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. THESE STATEMENTS ARE SIGNED EVERY YEAR AT THE TIME WHEN THE BOARD SERVICE HAS BEGUN OR IS RENEWED (USUSALLY IN THE LAST FULL BOARD MEETING OF THE YEAR). THE COMMITTEE ON DIRECTORS INQUIRES ABOUT ANY POTENTIAL CONFLICTS OF INTEREST PRIOR TO BOARD MEMBER CANDIDATES BEING ACCEPTED ONTO THE BOARD. THE COMMITTEE REVIEWS CONFLICT OF INTEREST STATEMENTS FROM BOARD MEMBERS AND DETERMINES WHAT MEASURES, IF ANY, SHOULD BE TAKEN TO MONITOR AND/OR CONTROL CONFLICTS OF INTEREST (E.G. ASK THE MEMBER TO RECUSE THEMSELVES FROM PARTICULAR VOTES, SUCH AS CHANGES TO TUITION ADJUSTMENT POLICY OF THE MEMBER IS A RECIPIENT OF TUITION ADJUSTMENTS.) |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THE DIRECTOR OF ADMINISTRATION AND ANY KEY EMPLOYEES. COMPARABLE COMPENSATION INFORMATION IS GATHERED FROM OTHER PRIVATE SCHOOLS AND FROM SCHOOL SURVEY INFORMATION PROVIDED BY AWSNA (ASSOCIATION OF WALDORF SCHOOLS OF NORTH AMERICA) AND INDEPENDENCE IS MAINTAINED. |
| FORM 990, PART VI, SECTION C, LINE 18 | GOVERNING DOCUMENTS ARE AVAILABLE ON OUR WEBSITE AND UPON REQUEST. THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST IN THE MAIN OFFICE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE ON OUR WEBSITE AND UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PAGE 12, PART XII, LINE 2C: | THERE IS A FINANCE COMMITTEE WHICH OVERSEES THE AUDIT PROCESS AND REVIEWS FINANCIAL STATEMENTS, PRESENTS INFORMATION TO AND MAKES RECOMMENDATIONS TO THE BOARD. THE BOARD VOTES ON THE SELECTION OF AUDITORS AND OTHER RELEVANT FINANCIAL DECISIONS. THERE HAS BEEN NO CHANGE FROM PRIOR YEAR. |
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