2018-02-05T10:21:12-06:00 2017-06-30 561965804 THOMAS JUDY & TUCKER P A 4700 FALLS OF NEUSE ROAD SUITE 400 RALEIGH NC 27609 990 2016-07-01 561379068 THE WALDORF EDUCATIONAL ASSOCIATION OF NC INC WALD 9199671858 6211 NEW JERICHO ROAD CHAPEL HILL NC 275168171 CHRISTINA PLYLER-WISE DIRECTOR OF ADMINISTRATION 9199671858 2018-02-05 1 KRISTEN HOYLE CPA P00118964 9195717055 2017-12-11 70.63.156.10 2018-02-05 11:21:05 ES P 8D76BDF8ADB582A67821A53FDA85F6D7FC0FD191 EA4040B2FC238CEFC7BF0DFE72BCA9206519E5A8 2016 2021-01-29 14:40:06Z EMERSON WALDORF SCHOOL CHRISTINA PLYLER-WISE 6211 NEW JERICHO ROAD CHAPEL HILL NC 275168171 3052028 0 X WWW.EMERSONWALDORF.ORG X 1984 NC 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. 13 10 79 150 -3095 -1169 165957 337225 2616261 2582163 286 162 85610 96273 2868114 3015823 0 0 0 0 1964025 2025166 0 0 44691 715489 869358 2679514 2894524 188600 121299 3181195 3533007 1193650 1424163 1987545 2108844 X 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. 0 0 2556880 2595293 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. 2556880 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 41 0 79 1 1 1 0 0 0 0 1 1 0 0 0 0 X 13 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X X MARY DEUTSCH 9199671858 6211 NEW JERICHO ROAD CHAPEL HILL NC 275168171 CATHERINE BELITSKY VICE PRESIDENT 10.00 X X 0 0 0 INGEBORG BOESCH BOARD MEMBER & PEDAGOGICAL ADMINISTRATOR 40.00 X 27000 0 0 KRISTIN BURROWS BOARD MEMBER 5.00 X 0 0 0 R MARK EICHINGER-WIESE BOARD MEMBER 5.00 X 0 0 0 LAURA GUINAN BOARD MEMBER & TEACHER 40.00 X 36309 0 9836 JACOB HAAS BOARD MEMBER (7/1/16 - 12/31/16) 5.00 X 0 0 0 MARK HULBERT PRESIDENT 10.00 X X 0 0 0 ROBERT LEVIN BOARD MEMBER 5.00 X 0 0 0 PETER MCKINNIS SECRETARY 10.00 X X 0 0 0 ROBIN OLSON BOARD MEMBER & TEACHER 40.00 X 42161 0 8283 MARIA OLTMANN-ROACH BOARD MEMBER 5.00 X 0 0 0 METTA PRIETO BOARD MEMBER 5.00 X 0 0 0 CATHERINE REYES BOARD MEMBER 5.00 X 0 0 0 LISAMARIE SMITH TREASURER (7/1/16 - 5/23/17) 5.00 X X 0 0 0 GEORG BUEHLER TREASURER (5/23/17 - 6/30/17) 10.00 X X 0 0 0 CHRISTINA PLYLER-WISE DIRECTOR OF ADMINISTRATION 40.00 X 54000 0 0 159470 0 18119 0 0 0 0 PROFESSIONAL BUILDING SYSTEMS INC 500 MILLSTONE DR STE 101 HILLSBOROUGH NC 27278 BUILDER FOR NEW HIGH SCHOOL BUILDING EXT 313046 1 337225 135372 337225 TUITION, NET 611710 2324654 2324654 OTHER STUDENT REVENUE 611710 192036 192036 FACILITY MAINTENANCE F 611710 52943 52943 PARENT ORGANIZATION DU 611710 12530 12530 2582163 162 162 6000 9095 -3095 -3095 -3095 113348 27110 86238 86238 OTHER REVENUE 611710 13130 13130 13130 3015823 2595293 -3095 86400 190526 184726 4640 1160 1470844 1288195 157034 25615 241736 215646 26054 36 122060 108011 12001 2048 13000 6500 6500 145345 130810 11628 2907 39633 39633 124422 117400 6083 939 16967 16967 78165 74897 3268 32775 32775 7699 7699 40614 38521 2093 112469 106590 5879 34795 32988 1807 INCOME TAXES 322 0 322 0 REPAIRS AND MAINTENANCE 151463 143659 7804 0 DUES AND SUBSCRIPTIONS 22316 22316 0 0 PROFESSIONAL DEVELOPMEN 20192 19182 1010 0 29181 9998 7197 11986 2894524 2556880 292953 44691 183835 83888 399453 414977 0 90345 34299 21837 1500 7200 21053 33663 4049390 1198048 2518065 2851342 22990 29755 3181195 3533007 139933 86769 274366 273917 779351 1063477 1193650 1424163 X 1790615 1758510 196930 350334 1987545 2108844 3181195 3533007 121299 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 761703 761703 3027575 1046350 1981225 96405 62442 33963 163707 89256 74451 2851342 X 3052028 36205 36205 3015823 0 3015823 2930729 36205 36205 2894524 0 2894524 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATIONS RACIALLY NONDISCRIMINATORY POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS IN ENROLLMENT PACKETS. AUCTION 51366 51366 654 1901 400 2252 HOLIDAY FAIRE 19688 19688 617 891 4818 71054 71054 1271 2792 400 7070 11533 59521 22845 TUITION ASSISTANCE REDUCTION IN TUITION FOR BOARD MEMBERS X 3 135372 FMV 0 0 0 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.