2016-07-21T11:45:15-05:00 2015-06-30 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2014-07-01 800329417 THE BROOKLYN WALDORF SCHOOL BROO 7187833270 11 JEFFERSON AVENUE BROOKLYN NY 11238 MARY HANDERHAN BUSINESS ADMINISTRATOR 7187833270 2016-07-12 1 AARON SHAPIRO P01333816 2128674000 2014 2016-09-27 15:27:22Z X MARY HANDERHAN 11 JEFFERSON AVENUE BROOKLYN NY 11238 6268635 0 X WWW.BROOKLYNWALDORF.ORG X 2009 NY FOUNDED IN 2009, THE BROOKLYN WALDORF SCHOOL (TBWS) IS A NON-SECTARIAN EDUCATION CENTER THAT IS PART OF THE GROWING INTERNATIONAL WALDORF SCHOOL MOVEMENT. TBWS IS COMMITTED TO CREATING A WALDORF SCHOOL COMMUNITY WHOSE STUDENTS AND FAMILIES REFLECT THE ECONOMIC, CULTURAL, AND RACIAL DIVERSITY OF BROOKLYN. 9 5 88 30 0 0 773528 602712 4889501 5347344 0 223 254463 293793 5917492 6244072 713290 837450 0 0 3451981 3228135 0 0 322120 1471277 1419375 5636548 5484960 280944 759112 7298462 8252300 6102966 6385978 1195496 1866322 X WALDORF EDUCATION INTEGRATES THE ARTS, HUMANITIES, AND SCIENCES IN A MANNER THAT REFLECTS AND NURTURES THE DEVELOPMENTAL NEEDS OF EACH CHILD. WITH A CURRICULUM ROOTED IN THE ARTS AND THE POWER OF STORYTELLING, WALDORF TEACHERS AWAKEN IN THEIR PUPILS A LIFE-LONG LOVE OF LEARNING, EMPATHY TOWARD OTHERS, CREATIVE THINKING, AND SELF-CONFIDENCE. FOUNDED IN 2009, THE BROOKLYN WALDORF SCHOOL (TBWS) IS A NON-SECTARIAN EDUCATION CENTER THAT IS PART OF THE GROWING INTERNATIONAL WALDORF SCHOOL MOVEMENT. TBWS IS COMMITTED TO CREATING A WALDORF SCHOOL COMMUNITY WHOSE STUDENTS AND FAMILIES REFLECT THE ECONOMIC, CULTURAL, AND RACIAL DIVERSITY OF BROOKLYN. MANY VIEW PRIVATE EDUCATION AS A MERE COMMODITY TO BE PURCHASED BY A FAMILY FOR THEIR CHILD. TBWS SEEKS TO DEPART FROM THIS CONSUMPTION-BASED PERSPECTIVE ON EDUCATION AND MOVE TOWARDS A PARTNERSHIP APPROACH THAT ENGENDERS AMONG ITS STUDENTS AND COMMUNITY A SENSE OF JUSTICE, EQUITY, AND COMPASSION. 0 0 4484516 837450 5604788 THE SCHOOL EXPERIENCED ADDITIONAL GROWTH DURING THE YEAR, SERVING MORE STUDENTS IN 2015. COMBINED REVENUES FOR TUITION INCREASED FROM $4,889,501 TO $5,347,344 THIS YEAR. THIS ENCOMPASSES THE SCHOOL'S EARLY CHILDHOOD (NURSERY AND KINDERGARTEN), LOWER SCHOOL (GRADES 1-8) AND PART TIME PROGRAMS. 4484516 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 88 0 88 1 0 0 0 0 0 1 1 0 0 0 0 X 9 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARY HANDERHAN 7187833270 11 JEFFERSON STREET BROOKLYN NY 11238 MARY HANDERHAN BUSINESS ADMINISTRATOR 40.00 X X 85785 0 6448 WALKYRIA MELLO PEDAGOGICAL ADMINISTRATOR(THROUGH 8/14) 40.00 X X 94018 0 0 DINA FIECK PEDAGOGICAL ADMINISTRATOR(START 5/15) 40.00 X X 0 0 0 RANDALL YUEN PRESIDENT 1.00 X X 0 0 0 ALEXANDER BLADES TREASURER 1.00 X X 0 0 0 ORLANDO COLON BOARD MEMBER/FACULTY REP(THOUGH 9/14) 35.00 X 53920 0 681 ROXANA SOSA BOARD MEMBER 1.00 X 0 0 0 GIANINNA ZLATAR BOARD MEMBER/FACULTY REP 35.00 X 78811 0 681 TOM SCOTT BOARD MEMBER 1.00 X 0 0 0 CYNTHIA HAMMOND BOARD MEMBER 1.00 X 0 0 0 JEANNE BARON BOARD MEMBER 1.00 X 0 0 0 MONIKA STANISLAWEK BOARD MEMBER/FACULTY REP 35.00 X 63092 0 681 375626 0 8491 0 0 0 0 0 65411 25855 511446 602712 TUITION 611110 5347344 5347344 5347344 223 223 51802 65411 20058 31744 31744 9110 4505 4605 4605 MATERIAL FEES 561000 123178 123178 WITHDRAWAL-TUITION 561000 57935 57935 SERVICE CHARGES 561000 30723 30723 45608 45608 257444 6244072 5604788 0 36572 837450 837450 367081 312019 29366 25696 2189316 1860919 175145 153252 441240 375054 35300 30886 230498 195923 18440 16135 23015 23015 26340 26340 22750 22750 96437 71604 24833 462 462 192518 84300 85990 22228 529554 370688 105911 52955 71039 69928 1111 14110 7134 6976 10586 10586 248650 223785 24865 55969 13992 27985 13992 BAD DEBT 35000 35000 PROFESSIONAL DEVELOPMEN 31216 31216 HOSPITALITY 15254 15254 MEMBERSHIP 14980 14980 31495 30504 991 5484960 4484516 678324 322120 881202 999617 941608 1712779 69145 229925 223664 167428 2583 16297 58545 6143226 1061803 5166546 5081423 7298462 8252300 311526 280007 2579246 2705906 172000 211768 98089 18886 2942105 3169411 6102966 6385978 X 1195496 1806322 60000 1195496 1866322 7298462 8252300 759112 -88286 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5819194 854766 4964428 324032 207037 116995 5081423 DEFERRED RENT 3169411 3169411 X 5406622 0 5406622 837450 837450 6244072 4647510 0 4647510 837450 837450 5484960 PART X, LINE 2: THE SCHOOL HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING JUNE 30, 2012 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND SCHOLARSHIPS 837,450. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND SCHOLARSHIPS 837,450. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES A PARENT HANDBOOK AND SCHOOL BROCHURE ANNUALLY. THESE DOCUMENTS ALONG WITH THE SCHOOL'S WEBSITE PROVIDE INFORMATION REGARDING THE SCHOOL'S NON-DISCRIMINATORY POLICY. PART I, LINE 6A: THE SCHOOL RECEIVES PAYMENTS FROM THE NYS EDUCATION DEPARTMENT FOR MANDATED SERVICES. WINTER FAIR 51802 0 51802 1710 18348 SCOOTATHON 65411 65411 117213 65411 51802 1710 18348 20058 31744 1 TUITION ASSISTANCE 82 837450 PART I, LINE 2: TUITION ASSISTANCE IS AWARDED BASED ON ELIGIBILITY AND DEMONSTRATED NEED BY THE TIER REVIEW COMMITTEE, COMPRISED OF THE SCHOOL ADMINISTRATOR, A REPRESENTATIVE OF THE FINANCE COMMITTEE AND THE ADMISSIONS COORDINATOR. THE PROCESS BEGINS WITH THE FAMILIES APPLYING TO THE TIER REVIEW COMMITTEE FOR A PARTICULAR TUITION LEVEL ON AN ANNUAL BASIS. THEY SUBMIT TO THE COMMITTEE SUPPORTING DOCUMENTATION AND INFORMATION (INCLUDING INCOME, EXPENSES AND SPECIAL CONDITIONS) VIA AN SSS NAIS, WHICH PROVIDES AN ANALYSIS OF THE FAMILY'S CONTRIBUTION (RFC). WITH THE RFC REPORT AND THE TIER APPLICATION, THE TIER REVIEW COMMITTEE DEFINES THE TUITION LEVEL FOR EACH FAMILY. ADDITIONAL TUITION ASSISTANCE IS AVAILABLE TO FAMILIES THAT REQUESTS, QUALIFIES AND DEMONSTRATES A NEED. RANDALL YUEN BOARD MEMBER WORKING CAPITAL X 97000 97000 0 1 1 MICHELLE MANKINS FORMER BOARD MEMBER WORKING CAPITAL X 75000 47215 0 1 1 GENELLE CAMP AND POA LEIGHT HUGH HAMMOND PARENTS OF BOARD MEMBER WORKING CAPITAL X 100000 67553 0 1 1 211768 FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO SUBMISSION OF THE FORM 990 AND REQUIRED SCHEDULES TO THE IRS, COPIES OF THE DOCUMENTS ARE PROVIDED TO THE ENTIRE BOARD FOR REVIEW AND DISCUSSION. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL REQUIRES ALL DIRECTORS, MEMBERS OF MANAGEMENT, AS WELL AS MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS TO SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. ALL POTENTIAL CONFLICTS ARE REPORTED TO THE BOARD PRESIDENT. AN INTERESTED PERSON (SOMEONE WITH A CONFLICT) MUST RECUSE THEMSELVES DURING THE DISCUSSION AS WELL AS THE VOTE OVER THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BROOKLYN WALDORF SHCOOL REVIEWS COMPENSATION OF COMPARABLE POSITIONS AT TAX-EXEMPT ORGANIZATIONS OF SIMILAR SIZE AND TYPE. INFORMATION IS DERIVED THROUGH DIRECT CONTACT WITH OTHER WALDORF SCHOOLS, AND REVIEW OF 990S. THE SALARIES ARE BASED ON A STUDY DONE IN JUNE OF 2014 AND SUBSEQUENTLY ANOTHER STUDY WAS DONE IN JUNE OF 2015. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS (AUDITED OR UNAUDITED) ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990, PAGE ONE, BOX B THE 2014 FORM 990 WAS AMENDED DUE TO COMPLETION OF FINANCIAL STATEMENTS. THE SECTIONS THAT WERE CHANGED WERE THE FOLLOWING: FORM 990, PART IV, X, XII, SCHEDULE D AND O.