2017-12-18T11:24:35-05:00 2017-06-30 043704462 GJ BURNS CPA LLC 10 ELM ST DANVERS MA 019232811 990 2016-07-01 237123080 WARING SCHOOL INC WARI 9789278793 35 STANDLEY STREET BEVERLY MA 01915 BAKLAND TIMOTHY HEADMASTER/DIRECTOR 9789278793 2017-11-14 true GREGG J BURNS CPA P00819178 9787771181 2017-12-11 776B636AA85B912906281AB270E420CCB6EAAC33 776B636AA85B912906281AB270E420CCB6EAAC33 2016 2018-03-14 21:41:22Z BAKLAND TIMOTHY 49 STANDLEY STREET BEVERLY MA 01915 6679337 false X WWW.WARINGSCHOOL.ORG X 1974 MA QUALITY EDUCATION OF CHILDREN. 18 18 97 110 0 925942 666458 4571625 5230131 168693 205596 2006 63669 5668266 6165854 730800 1171267 0 2929199 3218398 0 315565 1634640 1467259 5294639 5856924 373627 308930 11660411 12995803 2672224 3128040 8988187 9867763 TO CREATE AND SUSTAIN A COMMUNITY OF LIFELONG LEARNERS WHO ARE WORKING TOGETHER FOR THE INDIVIDUAL AND COMMON GOOD. false false 3487237 1171267 5230131 WARING SCHOOL'S EDUCATION MODEL CULTIVATES THE ANALYTICAL MIND AND THE EXPRESSIVE VOICE, AT THE INDIVIDUAL AND COMMUNITY LEVEL. A SCHOOL DRIVEN BY DIVERSE IDEAS AND A LOVE OF LEARNING, WARING BLENDS A PROGRESSIVE EDUCATIONAL PEDAGOGY WITH A RIGOROUS LIBERAL ARTS CURRICULUM FOR GRADES 6 THROUGH 12. STUDENTS AND THE TEACHERS ARE ASKED TO TAKE RISKS AND STRETCH THEMSELVES. WARING'S PEDAGOGY CHALLENGES THE TRADITIONAL NOTION OF A CLASSROOM THROUGH MIXED-AGE EXPERIENCES, EXPERIENTIAL LEARNING, TRAVEL AND COMMUNITY SERVICE. WARING'S EDUCATIONAL PROCESS INCLUDES PROJECT BASED EXPERIENCES SUCH AS CAMPING TRIP AND ENDTERM, AND HAS A COMPREHENSIVE ADVISORY/TUTORIAL SYSTEM OF MIXED AGES. CLASSES ARE 50-85 MINUTES LONG AND ARE OFTEN DISCUSSION-BASED AND BUILT AROUND A SINGLE TABLE OR CIRCLE. 3487237 true true false false false false false false false true true false false false true false true false true false false false false false false false false false true true true false false false false false false false false true true false false false false false false false false false true 6 0 true 97 true false false false false false true true false false false false false false X 18 18 true false false false false false false true true false false true true true true true true true false false X X BAKLAND TIMOTHY 9789278793 49 STANDLEY STREET BEVERLY MA 01915 AVALLON JOANNE VICE CHAIR 2.00 X 0 0 0 BAKLAND TIMOTHY HEADMASTER/D 40.00 X X 150000 0 30065 BRADLEY-GOLDING SALLY TRUSTEE 2.00 X 0 0 0 ESTEY SUE EX OFFICIO X 0 0 0 JUTRAS JOSEPH TREASURER 2.00 X 0 0 0 KENNEY DONALD TRUSTEE 2.00 X 0 0 0 MALBOEUF PRISCILLA TRUSTEE 2.00 X 0 0 0 MCDONALD MARY TRUSTEE 2.00 X 0 0 0 MCGAVERN LEAH TRUSTEE 2.00 X 0 0 0 MCLAUGHLIN FRANCES TRUSTEE 2.00 X 0 0 0 MONELL JOEL TRUSTEE 2.00 X 0 0 0 PROUTY RICHARD CHAIR 2.00 X 0 0 0 SANFORD CLAIRE SECRETARY 2.00 X 0 0 0 STANTON KAREN TRUSTEE 2.00 X 0 0 0 THAM YEW CHEONG TRUSTEE 2.00 X 0 0 0 WEEDON JONATHAN TRUSTEE 2.00 X 0 0 0 WILMORE ROBERTA TRUSTEE 2.00 X 0 0 0 WRIGHT KIM TRUSTEE 2.00 X 0 0 0 ZARREN MICHAEL TRUSTEE 2.00 X 0 0 0 150000 30065 1 false true false AUSTIN ARCHITECTS 219 CONCORD AVENUE CAMBRIDGE MA 02138 ARCHITECTURAL 109850 1 666458 4052 666458 TUITION AND FEES 5230131 5230131 5230131 152563 152563 566170 513137 53033 53033 53033 3613 346 3267 3267 TRIP INCOME 41007 41007 OTHER INCOME 19395 19395 60402 6165854 5499396 1171267 1171267 2580111 1468070 960828 151213 416527 237003 155113 24411 221760 126180 82583 12997 20800 20800 17750 17750 62276 18764 43512 45145 29148 15997 22626 22626 81558 81558 17014 17014 81102 81102 347799 51653 290826 5320 70254 70254 TRIP EXPENSE 186208 186208 AUXILIARY PROGRAM EXPENSE 107674 107674 CONTRACT LABOR - M/G 81040 81040 REPAIRS AND MAINTENANCE 55863 55863 270150 122168 85867 62115 5856924 3487237 2054122 315565 640424 1038623 313717 210985 153808 205128 1873 6705 16952 50832 11008867 6031809 4345414 4977058 6188223 6506472 11660411 12995803 118778 35921 680863 528421 1872583 1695243 800000 68455 2672224 3128040 X 8583290 9508627 404897 359136 8988187 9867763 11660411 12995803 308930 570646 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7000039 498024 776243 832704 7441602 5636421 124644 272842 5488223 5974159 18772 209182 565692 5636421 5431909 10854 953120 421724 5974159 5019702 6173 612224 206190 5431909 0.95170 0.04830 false false 386993 386993 9763096 5351672 4411424 622374 490634 131740 236404 189503 46901 4977058 DEFERRED COMPENSATION 48127 ACCRUED EXPENSES 20328 68455 6736500 570646 570646 6165854 6165854 5856924 5856924 5856924 SCHEDULE D, PAGE 2, PART V, LINE 4 TO SUPPORT THE SCHOOL'S OPERATIONS AND PROVIDE SCHOLARSHIPS TO STUDENTS. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES (UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC). CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE TO DONORS UNDER SECTION 170 OF THE IRC. THE SCHOOL'S CURRENT POLICY IS TO RECOGNIZE THE EFFECT OF UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS ON AS AS-FILED OR TO-BE FILED BASIS. ANY CHANGES IN UNCERTAIN TAX POSITIONS ARE RECORDED IN THE PERIOD WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE SCHOOL DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE (OR REFLECT) ANY UNCERTAIN TAX POSITIONS. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND LOCAL AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. CURRENTLY, THERE ARE NO AUDITS OF THE SCHOOL. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER LIABLE TO FEDERAL OR STATE EXAMINATIONS FOR TAX YEARS BEFORE 2014. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 STATEMENTS REGARDING NONDISCRIMINATION POLICIES ARE FOUND IN ALL BROCHURES, ADVERTISEMENTS, AND OTHER PROMOTIONAL MEDIA. WARING SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, SEX, AND NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO ITS STUDENTS. WARING DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEX OR NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL AND ADMISSSIONS POLICIES, ITS SCHOLARSHIP, ITS ATHLETIC AND OTHER PROGRAMS. false TUITION ASSISTANCE 79 1171267 MARKET FINANCIAL AID X true true X X false false false false false false false false false BAKLAND TIMOTHY HEADMASTER/DIRECTOR 150000 30065 180065 A MASS DEVELOPMENT FINANCE AGENCY 043431814 2012-08-09 2517356 TO RE-BOND THE ORIGINAL BOND ISSUE false false false A 2517356 true false true true A false false false false false false false A false false false false false false false false false A false DICK PROUTY TRUSTEE 12000 LEADERSHIP SKILLS false CLARE STANTON TRUSTEE'S DAUGH 38647 SALARY false FORM 990, PAGE 6, PART VI, LINE 2 CLARE STANTON KAREN STANTON FACULTY BOARD MEMBER DAUGHTER FORM 990, PAGE 6, PART VI, LINE 11B EACH MEMBER OF THE BOARD OF TRUSTEES HAD THE OPPORTUNITY TO REVIEW THE 990 BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR THE POLICY IS DISCUSSED WITH BOARD MEMBERS WHO ARE THEN REQUIRED TO PROVIDE WRITTEN CONFIRMATION ABOUT THEIR KNOWLEDGE OF THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS, IN EXECUTIVE SESSION NOT INCLUDING THE HEAD OF SCHOOL, DISCUSSES AND APPROVES THE HEAD OF SCHOOL'S SALARY. THEY ALSO CONSIDER WHETHER THE SALARY IS COMPARABLE TO OTHER HEAD OF SCHOOL POSITIONS AT COMPARABLE SCHOOLS. FORM 990, PAGE 6, PART VI, LINE 19 ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.