Waldorf Education Columbus in El Sobrante, California (CA)

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Waldorf Education Columbus
Employer Identification Number (EIN)311590161
Name of OrganizationWaldorf Education Columbus
In Care of NameRebecah Freeling
Address4089 Garden Rd, El Sobrante, CA 94803
ActivitiesDescribed in section 509(a)(2) of the Code, Nursery school
SubsectionCharitable Organization
Ruling Date11/1998
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2014
Assets$0
Income$0
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$91,305
Amount of Income$24,721
Form 990 Revenue Amount$24,721
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Kindergarten, Preschool, Nursery School, Early Admissions


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Amount of income in 2014: $24,721
Waldorf Education Columbus: 

 $24,721
Other organizations performing similar types of work: 

 $425,859

Assets in 2014: $91,305
Waldorf Education Columbus: 

 $91,305
Other organizations performing similar types of work: 

 $259,640

Expenses in 2010: $10,368
Waldorf Education Columbus: 

 $10,368
Other organizations performing similar types of work: 

 $473,878

Income to expenses ratio in 2010: 2.4
This organization: 

 2.4
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 84.9%
Waldorf Education Columbus: 

 84.9%
Other organizations performing similar types of work: 

 88.5%

Grants share in income in 2010: 38.3%
This organization: 

 38.3%
Other organizations performing similar types of work: 

 8.9%

Financial snapshot ($)

Revenue for 2010

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2010)
Total revenue$9,328
Contributions, gifts, grants, and similar amounts received$3,568
Program service revenue including government fees and contracts$5,090
Membership dues and assessments$0
Investment income$66
Gain from sale of assets other than inventory$0
Net income from gaming and fundraising events$424
Gross income from gaming$0
Gross income from fundraising events$965
Less: direct expenses from gaming and fundraising events$541
Gross profit from sales of inventory$0
Other revenue$180
Total expenses$10,368
Total net assets$115,600
Deficit for the year$-1,040
Net assets or fund balances at beginning of year$117,085
Other changes in net assets or fund balances$-445
Balance Sheets (for 2010)
Total assets$180,107
Total liabilities$64,507
Net assets or fund balances$115,600
Other Information (for 2010)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Reason for Public Charity Status (for 2010)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010)
2006 - 2010 Total
Total support$116,478
Gifts, grants, contributions, and membership fees received$62,943
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$52,774
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$761
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420062007
Total revenue$72,690$98,249$117,753$233,485$119,422$25,498$24,721
Contributions, gifts, grants, and similar amounts received$2,819$17,895$8,525$115,057$17,062$13,171$14,138
Contributions to donor advised funds$0$0
Direct public support$2,819$17,895$8,525$115,057$15,380$11,600$13,339
Indirect public support$0$0$0$0$1,682$1,571$799
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$66,787$77,250$99,985$116,312$97,691$10,400$10,200
Membership dues and assessments$0$1,385$720$80$0$0$0
Interest on savings and temporary cash investments$215$375$23$46$91$275$87
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$1,404$1,324$8,951$3,060$1,487$1,652$296
Gross revenue$1,404$1,324$10,187$4,158$1,705$4,423$1,567
Less: direct expenses other than fundraising expenses$0$0$1,236$1,098$218$2,771$1,271
Gross profit or (loss) from sales of inventory$-134$20$-451$-1,070$3,091$0$0
Gross sales of inventory, less returns and allowances$2,169$6,653$7,087$8,055$7,955$0$0
Less: cost of goods sold$2,303$6,633$7,538$9,125$4,864$0$0
Other revenue$1,599$0$0$0$0$0$0
Total expenses$109,737$124,428$127,009$149,616$138,424$23,521$22,174
Program services$87,859$100,083$118,846$137,461$129,161$18,871$18,833
Management and general$20,793$24,345$7,925$11,729$7,792$3,692$2,963
Fundraising$1,085$0$238$426$1,471$958$378
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$43,455$17,276$8,020$91,889$72,887$88,758$91,305
Excess or (deficit) for the year$-37,047$-26,179$-9,256$83,869$-19,002$1,977$2,547
Net assets or fund balances at beginning of year$80,502$43,455$17,276$8,020$91,889$86,781$88,758
Other changes in net assets or fund balances$0$0$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$22,174$18,833$2,963$378
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$1,420$0$1,420$0
Legal fees$0$0$0$0
Supplies$451$0$451$0
Telephone$260$0$260$0
Postage and shipping$910$858$52$0
Occupancy$2,532$2,532$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$61$0$0$61
Travel$0$0$0$0
Conferences, conventions, and meetings$879$275$287$317
Interest$2,336$2,235$101$0
Depreciation, depletion, etc.$4,190$4,190$0$0
Other expenses not covered above$9,135$8,743$392$0
Balance Sheets
2000200120022003200420062007
Total assets$83,009$55,751$53,092$208,632$197,837$201,528$203,891
Cash - non-interest-bearing$12,429$6,095$557$4,121$3,496$6,072$9,628
Savings and temporary cash investments$13,000$310$5$2,205$1,672$1,619$1,761
Accounts receivable less allowance for doubtful accounts$8,540$1,872$5,976$15,322$9,360$2,195$1,890
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$600$952$1,047
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$285$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$49,040$47,474$46,054$186,984$182,709$176,305$172,115
Other assets, including program-related investments$0$0$500$0$0$14,100$17,450
Total liabilities$39,554$38,475$45,072$116,743$124,950$112,770$112,586
Accounts payable and accrued expenses$14,554$14,475$19,834$27,368$35,925$29,862$29,678
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$5,000$4,000$4,000$4,000$4,000$4,000$4,000
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$20,000$20,000$20,000$83,500$82,500$76,500$76,500
Other liabilities$0$0$1,238$1,875$2,525$2,408$2,408
Total liabilities and net assets/fund balances$83,009$55,751$53,092$208,632$197,837$201,528$203,891
Total net assets or fund balances$43,455$17,276$8,020$91,889$72,887$88,758$91,305
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420062007
Total revenue$0$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420062007
Total expenses$0$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$383$10,200
Program service revenue
Program service revenue 1000000$000$0$10,200
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$87$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$296$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
1999200020012002200320052006
Total$100,478$0$98,249$117,753$233,485$31,418$25,498
Gifts, grants, and contributions received$56,911$0$17,895$8,525$115,057$15,324$13,171
Membership fees received$0$0$1,385$720$80$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$43,567$0$78,594$99,985$116,312$16,048$10,400
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$375$23$46$46$275
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$8,500$1,990$0$1,652
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Continuing Development Incorporated4340 Stevens Creek Blvd, San Jose, CA 95129-1102CA1977-06$42,842,834
2Delta Sigma Theta Headstart Preschool La Chapter2029 Century Park E Ste 300, Los Angeles, CA 90067-2904CA1972-07$9,036,635
3Long Beach Day Nursery1548 Chestnut Ave, Long Beach, CA 90813-1623CA1946-02$3,354,499
4Sherman Oaks Nursery School14435 Killion Street, Sherman Oaks, CA 91401CA1988-09$1,505,311
5Waldorf Education Columbus4089 Garden Rd, El Sobrante, CA 94803CA1998-11$24,721
6Wake County Smartstart4901 Waters Edge Dr Ste 101, Raleigh, NC 27606-2464NC1996-03$11,933,520
7Institute For Human & Social Development Inc155 Bovet Rd Ste 300, San Mateo, CA 94402-3142CA1984-04$8,945,304
8Southeast Children & Family Development Head Start Inc5555 Conner Ste 3c South, Detroit, MI 48213-3448MI1985-04$8,228,078
9Renu Hope Foundation802 Beaumont Ave, Beaumont, CA 92223-5937CA1972-10$5,302,135
10Northern Light School3710 Dorisa Ave, Oakland, CA 94605-4941CA1990-04$3,130,523
11Educare Services Incorporated3485 W Ashcroft Ave Ste 101, Fresno, CA 93722-4249CA1993-08$3,116,372
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17Ds Sandlot Creative Learning Knowledge ExpressPo Box 5421, Compton, CA 90224CA2007-01$40,000
18At Risk Preschool Inc975 West Mason Street, Rialto, CA 92376CA2007-12$0
19Community Church Of Life Services Inc7220 Rosedale Highway Ste 10, Bakersfield, CA 93308-5846CA2008-03$0
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Number of organizations performing similar types of work
Alabama2
Arkansas5
Arizona4
California33
Colorado8
Connecticut7
District of Columbia3
Delaware1
Florida10
Georgia7
Hawaii3
Iowa2
Illinois12
Indiana5
Kansas2
Kentucky1
Louisiana2
Massachusetts13
Maryland6
Maine2
Michigan6
Minnesota8
Missouri4
Mississippi4
Montana1
North Carolina6
Nebraska1
New Hampshire4
New Jersey7
New Mexico1
Nevada1
New York17
Ohio6
Oklahoma2
Oregon5
Pennsylvania9
Rhode Island2
South Carolina3
Tennessee3
Texas10
Utah2
Virginia12
Vermont2
Washington6
Wisconsin6
West Virginia1
Total257

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