2014-05-12T12:23:07-05:00 2013-06-30 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2012-07-01 800329417 THE BROOKLYN WALDORF SCHOOL BROO 7187833270 11 JEFFERSON AVENUE BROOKLYN NY 11238 MARY HANDERHAN 7187833270 2014-05-10 1 FREDERICK H ROTHMAN P01275277 2128674000 2012 2016-03-07 17:11:31Z MARY HANDERHAN 11 JEFFERSON AVENUE BROOKLYN NY 11238 5045127 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. 8 4 81 5 0 0 483198 562969 3571230 4214521 0 0 178637 246049 4233065 5023539 734734 703385 0 0 2243584 3019736 0 0 326761 1334902 1538444 4313220 5261565 -80155 -238026 5705855 6480311 4745306 5757788 960549 722523 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 4231146 703385 4331649 THE SCHOOL EXPERIENCED ADDITIONAL GROWTH DURING THE YEAR, SERVING MORE STUDENTS IN 2013. COMBINED REVENUES FOR TUITION INCREASED FROM $3,571,230 TO $4,214,521 THIS YEAR. THIS ENCOMPASSES THE SCHOOL'S EARLY CHILDHOOD (NURSERY AND KINDERGARTEN), LOWER SCHOOL (GRADES 1-6) AND PART TIME PROGRAMS. 4231146 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 39 0 81 0 0 0 0 0 0 0 0 0 0 X 8 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X WALKYRIA M MELLO 7187833270 11 JEFFERSON STREET BROOKLYN NY 11238 RANDALL YUEN 1.00 X X 0 0 0 ALEXANDER BLADES 1.00 X X 0 0 0 DIANA LYON 4.00 X X 0 0 0 WALDYRIA MELLO 41.00 X X 94729 0 0 DARIUS MARDER 1.00 X 0 0 0 ORLANDO COLON 36.00 X 47822 0 0 ROXANA SOSA 1.00 X 0 0 0 GIANINNA ZLATAR 36.00 X 69493 0 0 MARY HANDERHAN 36.00 X X 67037 0 0 279081 0 0 0 0 0 0 0 10024 552945 562969 TUITION 611110 4214521 4214521 4214521 95458 10024 21588 73870 73870 MATERIAL FEES 900099 93350 93350 SERVICE CHARGES 900099 23778 23778 MISCELLANOUS 900099 18483 18483 36568 36568 172179 5023539 4331649 0 128921 703385 703385 318290 270547 25463 22280 2124155 1805532 169932 148691 8937 7596 715 626 303487 257964 24279 21244 264867 225137 21189 18541 47490 47490 9000 9000 186629 143737 29603 13289 2166 2166 212929 82558 108145 22226 602056 416643 123610 61803 82470 82470 9174 6809 2365 219991 197992 21999 62656 15664 31328 15664 BAD DEBT 53934 53934 HOSPITALITY 32494 32494 MEMBERSHIP 2275 2275 15180 15112 36 32 5261565 4231146 703658 326761 811575 1029389 339500 160600 254095 44499 29688 5429825 602186 4689181 4827639 5705855 6480311 251591 311061 1429251 2119799 172000 172000 130000 130000 2762464 3024928 4745306 5757788 X 960549 722523 960549 722523 5705855 6480311 -238026 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5196195 452047 4744148 233630 150139 83491 4827639 DEFERRED RENT 3024928 3024928 X 4320154 0 4320154 703385 703385 5023539 4558180 0 4558180 703385 703385 5261565 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: UNCERTAINTY IN INCOME TAXES - 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, 2010 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND SCHOLARSHIPS 703,385. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND SCHOLARSHIPS 703,385. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF RACIAL NONDISCRIMINATION COMPLIANCE SCHEDULE E, PART I, LINE 7 THE SCHOOL WILL PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY IN A PUBLIC NEWSPAPER DURING THE FORTHCOMING YEAR. WINTER FAIR 39584 39584 921 724 15154 SCOOTATHON 55224 55224 2557 2 10674 10024 650 2232 105482 10024 95458 921 724 19943 21588 73870 1 TUITION ASSISTANCE 83 703385 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 75000 0 1 1 172000 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 WILL BE PROVIDED TO THE FULL 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 WE REVIEW 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 COMPENSATION WAS LAST DETERMINED JUNE 2011. 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. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.