2024-05-15T14:13:32-05:00 2023-06-30 411680240 SDK CPA 100 WASHINGTON AVE S STE 1600 MINNEAPOLIS MN 55401 990 2022-07-01 411649156 CITY OF LAKES WALDORF SCHOOL CITY 6128221092 2344 NICOLLET AVE S MINNEAPOLIS MN 55404 MARTI STEWART ADMINISTRATOR 6128221092 2024-05-15 1 MARTI STEWART 999009999 0 WENDY HARDEN CPA P00956490 6123325500 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARTI STEWART 2344 NICOLLET AVE S MINNEAPOLIS MN 554043372 4909118 0 X WWW.CLWS.ORG X 1989 MN SEE SCHEDULE O. 12 9 98 50 0 0 422197 214201 4281382 4603714 2777 1032 30430 30456 4736786 4849403 518777 595090 0 0 3145768 3261251 0 0 198615 1177250 1239960 4841795 5096301 -105009 -246898 3323957 4051878 261221 1236040 3062736 2815838 SEE SCHEDULE O. 0 0 3639590 595090 4604711 EARLY CHILDHOOD - 8TH BASIC EDUCATION SERVICES.CITY OF LAKES WALDORF SCHOOL PROVIDED EDUCATIONAL SERVICE TO OVER 275 STUDENTS IN THE METRO AREA. 3639590 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 98 1 0 0 0 0 0 0 0 0 0 0 X 12 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X MARTI STEWART 6128221092 2344 NICOLLET AVE S MINNEAPOLIS MN 554043372 MARTI STEWART ADMINISTRATOR 40.00 X 68214 0 0 MELISSA WRIGHT CHAIR 2.00 X X 0 0 0 DARRYL BULLOCK AT-LARGE 2.00 X 0 0 0 MARK COFFEY SECRETARY 2.00 X X 0 0 0 MATT KELLY AT-LARGE 2.00 X 0 0 0 RYAN KRONZER AT-LARGE 2.00 X 0 0 0 JOHANNA GARCIA FACULTY CHAIR 40.00 X 60833 0 0 MEG GROW AT-LARGE 2.00 X 0 0 0 SARABETH SCOTT TREASURER 2.00 X X 0 0 0 VANESSA MCGUIRE AT-LARGE 2.00 X 1706 0 0 MELISSA MCPARTLAND EARLY CHILDHOOD FACULTY CHAIR 40.00 X 60633 0 0 BRIAN LAMMERS AT-LARGE 2.00 X 0 0 0 CARY SPARROW AT-LARGE 2.00 X 0 0 0 191386 0 0 0 0 0 0 0 46068 50338 117795 214201 TUITION 611710 4170055 4170055 AUXILLARY SERVICES 611710 405810 405810 OTHER INCOME 611710 27849 27849 4603714 1032 1032 78190 46068 45032 33158 33158 11981 14683 -2702 -2702 4849403 4603714 0 31488 595090 595090 240695 168302 59684 12709 2527865 1767569 626825 133471 16976 12732 3684 560 265219 198563 57993 8663 210496 157872 45678 6946 3701 3701 66447 66447 150 150 155177 50935 104242 5358 5358 91885 3238 76931 11716 270457 206359 55570 8528 27716 21152 5629 935 180369 137621 36975 5773 24069 18364 4934 771 CLASSROOM 196963 196963 GENERAL AND ADMINISTRAT 71110 62693 8417 STAFF DEVELOPMENT 67171 60036 7135 CLASSROOM RENTAL 42164 42164 37223 2630 34467 126 5096301 3639590 1258096 198615 888014 710247 146053 149234 158218 192006 29662 19425 12104 22886 5557560 2782801 2089906 2774759 0 183321 3323957 4051878 84898 79157 176323 153186 829468 0 174229 261221 1236040 X 2824051 2530390 238685 285448 3062736 2815838 3323957 4051878 -246898 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5142014 2480021 2661993 84834 35900 48934 330712 266880 63832 2774759 LEASE LIABILITIES 174229 174229 X 4254163 0 4254163 150 595090 595240 4849403 4501061 0 4501061 150 595090 595240 5096301 PART X, LINE 2: MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS. TAX YEARS SUBJECT TO EXAMINATION GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS FROM THE FILING DATE. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION/GRANT EXPENSE 595,090. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION/GRANT EXPENSE 595,090. PART XI, LINE 4B PER THE FINANCIAL STATEMENTS GROSS TUITION IS REDUCED BY TUITION REDUCTIONS. FOR THE TAX RETURN, TUITION ASSISTANCE IS ADDED BACK TO GROSS TUITION AND IS SHOWN AS GRANT EXPENSE ON THE STATEMENT OF FUNCTIONAL EXPENSES. PART XII, LINE 4B PER THE FINANCIAL STATEMENTS GROSS TUITION IS REDUCED BY TUITION REDUCTIONS. FOR THE TAX RETURN, TUITION ASSISTANCE IS ADDED BACK TO GROSS TUITION AND IS SHOWN AS GRANT EXPENSE ON THE STATEMENT OF FUNCTIONAL EXPENSES. 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 POLICY IS PUBLICIZED ANNUALLY DURING ENROLLMENT. BIKE-A-THON 20901 20901 6909 GALA 42665 22315 20350 38123 1 60692 2852 57840 124258 46068 78190 45032 45032 33158 0 TUITION ASSISTANCE 91 595090 PART I, LINE 2 TUITION ASSISTANCE CITY OF LAKES WALDORF SCHOOL HAS A TUITION ASSISTANCE PROGRAM TO HELP FAMILIES THAT MIGHT OTHERWISE FIND THE COST OF PRIVATE EDUCATION RESTRICTIVE. WITHIN OUR BUDGETED RESOURCES, WE HOPE TO PROVIDE SOME ASSISTANCE TO THOSE WHO MEET THE CRITERIA. TUITION ASSISTANCE IS AVAILABLE FOR FAMILIES WITH CHILDREN IN KINDERGARTEN THROUGH GRADE EIGHT. ASSISTANCE IS NOT GIVEN FOR KINDERGARTEN AFTERCARE. THE PRIMARY RESPONSIBILITY FOR FINANCING A CHILD'S EDUCATION RESTS WITH THE FAMILY. WE EXPECT FAMILIES TO MAKE EDUCATION A PRIORITY IN THE BUDGETING OF FINANCIAL RESOURCES. THE MISSION OF THE TUITION ASSISTANCE PROGRAM IS TO DETERMINE THE AMOUNT OF SUPPORT THAT EACH FAMILY CAN OFFER THAT IS EQUITABLE BOTH FOR THE SCHOOL AND THE FAMILY. THE RANGE OF TUITION ASSISTANCE AWARDED GENERALLY FALLS BETWEEN 5% AND 60% OF TUITION COSTS. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS TO REVIEW THE 990: THE TREASURER AND ADMINISTRATOR WILL REVIEW THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY STIPULATES THAT IF THE SCHOOL WANTS TO ENTER INTO A CONTRACT OR TRANSACTION WITH ANYONE INVOLVED IN THE SCHOOL, ALL PERSONAL AND FINANCIAL CONNECTIONS BETWEEN THE PARTIES MUST BE DISCLOSED TO THE BOARD OF TRUSTEES OR THE DECISION-MAKING COMMITTEE. THE POLICY APPLIES TO ALL TRUSTEES, EMPLOYEES, VOLUNTEERS, CONTRACTORS AND ORGANIZATIONAL PARTNERS ("RESPONSIBLE PERSON"). THE RESPONSIBLE PERSON MAY BE PRESENT FOR ANY TRANSACTION DISCUSSION TO ANSWER QUESTIONS, BUT MUST LEAVE THE ROOM WHILE A VOTE IS TAKEN. EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THE POLICY AND ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. ANNUALLY, ALL BOARD MEMBERS COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH THEY ARE INVOLVED THAT COULD CONTRIBUTE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS: HIRING IS DONE BY A COMMITTEE. TEACHER SALARIES ARE STRUCTURED AND ADMINISTRATIVE SALARIES ARE COMPARABLE TO OTHER NON-PROFITS' SALARIES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT NOR SELECTION PROCESSES. PART I, LINE 1 AND PART III, LINE 1 CITY OF LAKES WALDORF SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION INCORPORATED IN 1989 UNDER THE LAWS OF THE STATE OF MINNESOTA. THE SCHOOL PROVIDES A WALDORF EDUCATION FOR CHILDREN AGE 18 MONTHS TO 8TH GRADE ON TWO URBAN CAMPUSES. STUDENTS RESIDE ACROSS THE TWIN CITIES, AND ARE PRIMARILY FROM THE MINNEAPOLIS AREA. WE STRIVE TO CREATE AND NURTURE A DIVERSE LEARNING COMMUNITY OF CHILDREN, TEACHERS, FAMILIES, AND STAFF; RECOGNIZING AND VALUING INDIVIDUAL DIFFERENCES WHILE PROMOTING AND CELEBRATING THE RICHNESS OF OUR MULTICULTURAL, MULTI-ETHNIC SOCIETY. TUITION REPRESENTS THE SCHOOL'S PRIMARY SOURCE OF REVENUE.