2013-08-15T11:26:44-07:00 2012-09-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2011-10-01 352374612 The Walden School WALD 4156484710 31 - A 29th Street San Francisco CA 94110 Cortlandt Fengler 2013-08-15 true Douglas W Regalia 9253140390 2011 2016-02-24 21:20:13Z Seth Brenzel 31 - A 29th Street San Francisco CA 94110 680221 false false X www.waldenschool.org X 1972 NH The Walden School is a summer music school and festival offering residential programs that emphasize creative application, specifically through the study of musicianship, improvisation, and composition. 16 16 43 35 0 582137 377406 358799 294153 -13190 615 7445 3646 935191 675820 0 0 381934 357539 0 173544 457116 414282 839050 771821 96141 -96001 504611 389967 159829 141047 344782 248920 X Through the exploration of music as a language, The Walden School inspires students to develop a personal, creative voice within the context of an intellectual and artistic community. false false 384811 The Walden School Young Musicians Program provides an unparalleled creative summer experience for musically inclined students ages 9 to 18. Part school, part camp, and part festival, the program convenes each summer for five weeks in Dublin, NH. Through rigorous and innovative daily instruction, students hone their musical and creative skills within a supportive community of like-minded peers and mentors. 69299 The Walden School Creative Musicians Retreat (CMR) offers training and development opportunities for the well-rounded musician (ages 18+). At the Creative Musicians Retreat (CMR), participants take classes (including courses in The Walden School Musicianship Course), sing in chorus, write music, and improvise. Participants are exposed to a variety of Walden musicianship materials, including acoustics, drills with intervals and triads, resolving structures, rhythms, solfge and harmonic analysis. Classes also include topics in contemporary music and computer music. Composition lessons and master classes are offered. 33442 The Walden School Teacher Training Institute offers professional development opportunities to help music educators sharpen their musicianship skills, enrich their teaching with imaginative activities, and more effectively guide the creative voices of their students.Workshops offered by The Walden School Teacher Training Institute are based upon The Walden School Musicianship Course, an original approach to teaching the fundamentals of music with an emphasis on creative application, specifically through music improvisation and composition. In addition, the course offers activity-based methods for developing high-level fluency with theoretical concepts and effective methods for teaching ear training. 18150 505702 true true false false false false false false false true false true false false true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 true 43 true false false false false false false false false true true false 0 false false false false false false false false false false false X 16 16 false false false false false false false true true false false false true true true true false false true true false false CA X X Seth Brenzel 4156484710 31 - A 29th Street San Francisco CA 94110 Pamela Layman Quist 1.00 X 0 0 0 Charlton MacVeagh 1.00 X 0 0 0 Lynn Taylor Hebden 1.00 X 0 0 0 Chad Shampine 1.00 X 0 0 0 Molly Pindell 1.00 X 0 0 0 Jeffrey Nick 1.00 X 0 0 0 Robin Kenney 1.00 X 0 0 0 Lucy Henningfield 1.00 X 0 0 0 Anne Haxo 1.00 X 0 0 0 Bill Gilbert 1.00 X 0 0 0 Thomas Ewing 1.00 X 0 0 0 Todd Cleary 1.00 X 0 0 0 Carol Brown 1.00 X 0 0 0 James Athey 1.00 X 0 0 0 John OMeara 2.00 X X 0 0 0 Laura Mehiel 2.00 X X 0 0 0 Nol Theodosiou 2.00 X X 0 0 0 Corty Fengler 2.00 X X 0 0 0 Andrew Jacobs 2.00 X X 0 0 0 Seth Brenzel 40.00 X 90000 0 0 90000 0 false false false 0 377406 377406 Tuition (net) 275915 275915 Student fees 2990 2990 Alumni reunion 15248 15248 294153 615 615 0 0 0 0 0 0 4198 4401 -203 -203 Other 3849 3849 3849 675820 297799 615 0 0 0 0 90000 46598 19200 24202 0 240404 128759 16655 94990 0 0 27135 14401 2945 9789 0 0 14030 14030 0 0 0 4608 2218 2390 15437 12542 1672 1223 16503 10047 6114 342 10746 2979 3866 3901 0 128818 118636 2282 7900 32059 21605 4665 5789 0 0 60 60 0 0 16854 5751 4557 6546 Postage and Shipping 11013 3434 6001 1578 Piano rental and maintenance 12405 12285 120 Guest artists/commissions 30275 30075 200 Kitchen and food 77938 76063 243 1632 43536 20309 7895 15332 771821 505702 92575 173544 22233 15660 122962 50146 57710 19315 4028 2920 0 0 0 0 1775 0 19006 19006 0 0 294988 301011 0 0 915 915 504611 389967 153428 132296 250 6151 8751 159829 141047 X 204291 140794 59491 21814 81000 86312 344782 248920 504611 389967 X -96001 139 X false true true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81000 5312 86312 56000 25000 81000 56000 56000 1.00000 false false false 19006 19006 301011 Accrued payroll liabilities 8751 8751 675820 771821 -96001 139 139 -95862 680360 4540 4540 675820 675820 776222 4401 4401 771821 771821 Part X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Walden is required to report information regarding its exposure to various tax positions taken by Walden and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Walden has adequately addressed all tax positions and that there are no unrecorded tax liabilities. Management believes that Walden has adequately evaluated its current tax positions and has concluded that as of September 30, 2012, Walden does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Walden has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. There is no legal requirement to obtain tax-exempt status from the state of New Hampshire. The exemptions are subject to periodic review by the federal and California taxing authorities and management is confident that Walden continues to satisfy all federal and state statutes in order to qualify for continued tax exempt status. Walden may periodically receive unrelated business income requiring Walden to file separate tax returns under federal and state statutes. Under such conditions, Walden calculates, accrues and remits the applicable taxes. Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Cost of Inventory Sales $4401 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Inventory Sales $4401 Unrealized gains on investments $139 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. Permanently restricted net assets of $86,312 at September 30, 2012 represent donor contributions that are subject to restrictions of gift instruments requiring that the principal balances be maintained in perpetuity. By law, Walden is permitted to transfer all interest and realized/unrealized gains to unrestricted net assets.During the year ended September 30, 2012, Walden received permanently restricted donations of $5,312 and classified all investment earnings generated from endowment assets as unrestricted support as allowed under UPMIFA. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Application materials include non-discriminatory statements. In addition, The Walden School's website (www.waldenschool.org), our employment data, our brochures, our handbooks and all of our solicitations welcome diverse applicants from all social/religious/economic/etc. backgrounds. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S Administrative OFFICE IN SAN FRANCISCO, CALIFORNIA (FOR A PHYSICAL INSPECTION). Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Members of the board of directors review the compensation of other high-level personnel annually through the organization's annual budgeting process and in accordance with IRS rules and regulations. Compensation data from industry sources are consulted. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Members of the board of directors review all potential conflicts of interest at least annually, and a signed declaration of conflicts is collected after the annual meeting of the Board (during July each year). The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process An outside tax professional prepares a draft of the Form 990. Management, including the Executive Director, reviews and provides comments, edits, corrections. After revisions, the Executive Director and several members of the Board of Directors receive a copy of the 990 prior to its filing. A member of the board signs the 990 prior to filing. A complete copy is made available to all members of the Board of Directors via electronic copy. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: The Walden School Teacher Training Institute offers professional development opportunities to help music educators sharpen their musicianship skills, enrich their teaching with imaginative activities, and more effectively guide the creative voices of their students.Workshops offered by The Walden School Teacher Training Institute are based upon The Walden School Musicianship Course, an original approach to teaching the fundamentals of music with an emphasis on creative application, specifically through music improvisation and composition. In addition, the course offers activity-based methods for developing high-level fluency with theoretical concepts and effective methods for teaching ear training.