2026-01-30T15:17:49-06:00 2025-06-30 561965804 THOMAS JUDY & TUCKER PA 404 HUNT STREET SUITE 100 DURHAM NC 27701 990 2024-07-01 561379068 THE WALDORF EDUCATIONAL ASSOCIATION OF NC INC WALD 9199671858 6211 NEW JERICHO ROAD CHAPEL HILL NC 275168171 COREY MCINTYRE TREASURER 9199671858 2026-01-30 1 0 KRISTEN HOYLE CPA P00118964 9195717055 2026-01-28 2024 2025-03-06 01:10:19Z EMERSON WALDORF SCHOOL COREY MCINTYRE 6211 NEW JERICHO ROAD CHAPEL HILL NC 275168171 7113649 0 X WWW.EMERSONWALDORF.ORG X 1984 NC THE EMERSON WALDORF SCHOOL PROVIDES AN INTEGRATED WALDORF CURRICULUM AND ENVIRONMENT WHICH ENCOURAGE AND PROMOTE INDEPENDENT THINKING AND SOCIAL RESPONSIBILITY AS WELL AS ACADEMIC AND ARTISTIC EXCELLENCE. THE UNIQUE GIFTS AND CONTRIBUTIONS OF EACH CHILD ARE HONORED THROUGH A DEVELOPMENTALLY APPROPRIATE AWAKENING OF THINKING, FEELING, AND WILLING. FURTHER, THE EMERSON WALDORF SCHOOL UNDERSTANDS CHILDREN AS BEINGS OF BODY, SOUL, AND SPIRIT, AND GUIDES THEM TO DEVELOP COMPASSION AND REVERENCE FOR THEMSELVES AND THE WORLD COMMUNITY. THE EMERSON WALDORF SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, CREED, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSIONS POLICIES, TUITION ADJUSTMENT PROGRAM, ATHLETIC, OR OTHER SCHOOL ADMINISTERED PROGRAMS. 15 11 120 100 0 0 245844 209259 5883377 6674379 90021 95080 24148 121807 6243390 7100525 1939776 2420790 0 0 2884524 3054313 0 0 87879 1083703 1423567 5908003 6898670 335387 201855 6429811 6523279 1797815 1557303 4631996 4965976 X THE EMERSON WALDORF SCHOOL PROVIDES AN INTEGRATED WALDORF CURRICULUM AND ENVIRONMENT WHICH ENCOURAGE AND PROMOTE INDEPENDENT THINKING AND SOCIAL RESPONSIBILITY AS WELL AS ACADEMIC AND ARTISTIC EXCELLENCE. THE UNIQUE GIFTS AND CONTRIBUTIONS OF EACH CHILD ARE HONORED THROUGH A DEVELOPMENTALLY APPROPRIATE AWAKENING OF THINKING, FEELING, AND WILLING. FURTHER, THE EMERSON WALDORF SCHOOL UNDERSTANDS CHILDREN AS BEINGS OF BODY, SOUL, AND SPIRIT, AND GUIDES THEM TO DEVELOP COMPASSION AND REVERENCE FOR THEMSELVES AND THE WORLD COMMUNITY. THE EMERSON WALDORF SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, CREED, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSIONS POLICIES, TUITION ADJUSTMENT PROGRAM, ATHLETIC, OR OTHER SCHOOL ADMINISTERED PROGRAMS. 0 0 6013831 2420790 6790055 THE WALDORF EDUCATIONAL ASSOCIATION OF NORTH CAROLINA, INC., DOING BUSINESS AS EMERSON WALDORF SCHOOL, OPERATES AS A SCHOOL AND ENCOURAGES AND SPONSORS EDUCATIONAL ACTIVITIES IN NORTH CAROLINA BASED ON THE PRINCIPLES AND PHILOSOPHIES GIVEN BY RUDOLF STEINER. THE SCHOOL PROVIDES STUDENTS A STRONG FOUNDATION IN LITERATURE, FOREIGN LANGUAGE, HISTORY, GEOGRAPHY, MUSIC, FINE AND PRACTICAL ARTS, MATHEMATICS, AND SCIENCE; RESPONDS TO THE NEEDS OF THE CHILD AT EACH STAGE OF DEVELOPMENT; AND PROMOTES CREATIVITY, CRITICAL THINKING, AND A LIFELONG LOVE OF LEARNING. THIS FISCAL YEAR, THE SCHOOL SERVED CHILDREN IN NURSERY SCHOOL THROUGH HIGH SCHOOL. OUR STUDENTS MEET AND EXCEED THE STATE AVERAGE SAT SCORES AND ARE ROUTINELY ACCEPTED INTO PRIVATE AND PUBLIC COLLEGES AND UNIVERSITIES. 6013831 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 61 0 120 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BOB ROBERSON 9199671858 6211 NEW JERICHO ROAD CHAPEL HILL NC 275168171 COLLEEN EVERHARDT-MASSIE DIRECTOR OF EDUCATION/BOARD 40.00 X X 66770 0 645 LUIS LOPEZ NARANJO PRESIDENT 10.00 X X 0 0 0 ENGLISH SALL VICE PRESIDENT 10.00 X X 0 0 0 COREY MCINTYRE TREASURER 10.00 X X 0 0 0 TREY DUNKERSON SECRETARY 10.00 X X 0 0 0 BENJAMIN TRUEBLOOD BOARD MEMBER/FACULTY REP 40.00 X 50996 0 12728 ANDREW HUBBUCH BOARD MEMBER/FACULTY REP 40.00 X 48250 0 460 CATHERINE REYES BOARD MEMBER/FACULTY REP 40.00 X 44996 0 428 MARK SHALDA BOARD MEMBER 5.00 X 0 0 0 RAJASIMHAN MANIVANNAN BOARD MEMBER 5.00 X 0 0 0 JOANNE WILSON MD BOARD MEMBER 5.00 X 0 0 0 ALLISON WEINSTOCK BOARD MEMBER 5.00 X 0 0 0 COOPER HARRIS BOARD MEMBER 5.00 X 0 0 0 JENNY EDGELL LEWIS BOARD MEMBER 5.00 X 0 0 0 JILL AUSTIN BOARD MEMBER 5.00 X 0 0 0 211012 0 14261 0 0 0 0 0 209259 209259 TUITION 611710 6354239 6354239 OTHER STUDENT REVENUE 611710 264340 264340 FACILITY MAINTENANCE F 611710 42150 42150 PARENT ORGANIZATION DU 611710 13650 13650 6674379 95016 95016 64 0 64 64 64 19255 13124 6131 6131 TRIP FEES 611710 97810 97810 OTHER REVENUE 611710 17866 17866 115676 7100525 6790055 0 101211 2420790 2420790 232350 177748 50187 4415 2299043 1758768 496593 43682 17450 13349 3769 332 319395 244338 68989 6068 186075 142347 40192 3536 22606 22606 44000 44000 247137 242067 4660 410 29908 1516 28392 170600 159188 9732 1680 42918 42918 89190 82581 6609 112857 112857 53907 49229 4678 152988 139712 13276 102445 93555 8890 REPAIRS AND MAINTENANCE 190776 174220 16556 OTHER EXPENSES 53360 53360 DUES AND SUBSCRIPTIONS 38565 38565 PROFESSIONAL DEVELOPMEN 28987 28987 43323 15130 437 27756 6898670 6013831 796960 87879 427095 332736 1857975 1797815 41816 106266 6160 11043 5101503 2194041 2891172 2907462 1205593 1367957 6429811 6523279 97378 104302 570793 518811 1129644 934190 1797815 1557303 X 4345253 4642374 286743 323602 4631996 4965976 6429811 6523279 201855 132125 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 761703 761703 3854824 1892753 1962071 232513 143299 89214 252463 157989 94474 2907462 X 4661429 132125 13124 145249 4516180 2584345 2584345 7100525 4491004 13124 13124 4477880 2420790 2420790 6898670 PART X, LINE 2: THE SCHOOL HAS ADOPTED THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THIS GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2025, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 13,124. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 2,420,790. INVESTMENT INCOME 163,555. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 13,124. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 2,420,790. 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 ORGANIZATIONS RACIALLY NONDISCRIMINATORY POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS IN ENROLLMENT PACKETS. HOLIDAY FAIR 16510 16510 3223 2995 16510 16510 3223 2995 6218 10292 1 TUITION ASSISTANCE/SCHOLARSHIPS 122 1208800 APPROVED CHILD TUITION ASSISTANCE DISCOUNTS REDUCTION IN TUITION TUITION REMISSION 57 1211990 APPROVED CHILD TUITION ASSISTANCE DISCOUNTS REDUCTION IN TUITION PART I, LINE 2: TUITION SUPPORT IS AVAILABLE ON THE BASIS OF DEMONSTRATED NEED. FAMILIES WHOSE RESOURCES ARE NOT SUFFICIENT TO MEET THE TOTAL COST OF AN EMERSON WALDORF SCHOOL EDUCATION MAY APPLY FOR FINANCIAL AID. THE EMERSON WALDORF SCHOOL USES TADS, A FINANCIAL ASSESSMENT ORGANIZATION, TO PROVIDE A FRAMEWORK THROUGH WHICH HOUSEHOLD NEED CAN BE MEASURED FAIRLY AND EQUITABLY. RECOMMENDATIONS FROM TADS WILL BE SENT TO THE TUITION ADJUSTMENT COMMITTEE AT THE SCHOOL. THESE RECOMMENDATIONS, ALONG WITH FAMILIES' NARRATIVE RESPONSES, WILL BE USED TO ADJUST TUITION EACH SCHOOL YEAR. FORM 990, PART VI, SECTION A, LINE 6 ARTICLE IV OF THE WALDORF EDUCATIONAL ASSOCIATION OF NORTH CAROLINA BYLAWS DEFINES MEMBERS OF THE ORGANIZATION AS PEOPLE WHO DECLARE THEMSELVES MEMBERS, PAY AN ANNUAL FEE, AND ARE WILLING TO SERVE ON A WORKING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7A ARTICLE IV OF THE WALDORF EDUCATIONAL ASSOCIATION OF NORTH CAROLINA (WEANC) BYLAWS DEFINES MEMBERS OF THE ORGANIZATION AS PEOPLE WHO DECLARE THEMSELVES MEMBERS, PAY AN ANNUAL FEE, AND ARE WILLING TO SERVE ON A WORKING COMMITTEE. ALL PARENTS OF CURRENT EWS STUDENTS WHO ATTEND THE ANNUAL WEANC MEETING ARE CONSIDERED TO HAVE MET THESE REQUIREMENTS. ARTICLE V OF THE WEANC BYLAWS GRANTS MEMBERS THE RIGHT TO ELECT ONE OR MORE PARENT REPRESENTATIVES TO THE BOARD OF DIRECTORS, THE GOVERNING BODY OF WEANC, AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS PROVIDED TO FINANCE DIRECTOR, ADMINISTRATOR, TREASURER AND FINANCE/AUDIT COMMITTEE FOR REVIEW. AFTER ANY CORRECTIONS ARE MADE, THE 990 IS PRESENTED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. THESE STATEMENTS ARE SIGNED EVERY YEAR AT THE TIME WHEN THE BOARD SERVICE HAS BEGUN OR IS RENEWED (USUSALLY IN THE LAST FULL BOARD MEETING OF THE YEAR). THE COMMITTEE ON DIRECTORS INQUIRES ABOUT ANY POTENTIAL CONFLICTS OF INTEREST PRIOR TO BOARD MEMBER CANDIDATES BEING ACCEPTED ONTO THE BOARD. THE COMMITTEE REVIEWS CONFLICT OF INTEREST STATEMENTS FROM BOARD MEMBERS AND DETERMINES WHAT MEASURES, IF ANY, SHOULD BE TAKEN TO MONITOR AND/OR CONTROL CONFLICTS OF INTEREST (E.G. ASK THE MEMBER TO RECUSE THEMSELVES FROM PARTICULAR VOTES, SUCH AS CHANGES TO TUITION ADJUSTMENT POLICY OF THE MEMBER IS A RECIPIENT OF TUITION ADJUSTMENTS.) FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THE DIRECTOR OF ADMINISTRATION AND ANY KEY EMPLOYEES. COMPARABLE COMPENSATION INFORMATION IS GATHERED FROM OTHER PRIVATE SCHOOLS AND FROM SCHOOL SURVEY INFORMATION PROVIDED BY AWSNA (ASSOCIATION OF WALDORF SCHOOLS OF NORTH AMERICA) AND INDEPENDENCE IS MAINTAINED. FORM 990, PART VI, SECTION C, LINE 18 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS AND FORM 990 ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST IN THE MAIN OFFICE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C: THERE IS A FINANCE COMMITTEE WHICH OVERSEES THE AUDIT PROCESS AND REVIEWS FINANCIAL STATEMENTS, PRESENTS INFORMATION TO AND MAKES RECOMMENDATIONS TO THE BOARD. THE BOARD VOTES ON THE SELECTION OF AUDITORS AND OTHER RELEVANT FINANCIAL DECISIONS. THERE HAS BEEN NO CHANGE FROM PRIOR YEAR.