Walden Foundation INC FY2019 filing

Tax-deductible

Berkeley, CA501(c)(3)Since 1958EducationEIN 94-1464735

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Walden center and school is an independent , k-6 school where drama, music and art sit alongside traditional academic subjects as our core curriculum. Walden's philosophy of education incorporates the following principles (sch o):integrating arts and academics-artistic expression is an essential element of every child's education. Encouraging the whole child- children learn best when their academic, emotional, physical, and social needs are addressed concurrently. Seeing children as individuals- in designing and implementing curricula, we take an individualized approach in order to meet each child where he or she is developmentally. Teaching as a collective- the teachers run the school, which provides them with autonomy and flexibility in the classroom and direct participation in school-wide decision making. Our approach to learning encourages creativity, collaboration, and critical thinking as means to help children develop a lifelong love of learning, a strong sense of commmunity.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$244K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2019 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $4K a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$244K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
21 mo
of spending, in cash
Looks good: 20.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $174
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$858K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 11 voting members
Looks good: 6 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$1.8M
To programs
83%
Net assets
$3.4M
By yearFY2019–FY2024
Revenue
$1.6M
FY2019
Revenue by fiscal year
FY2019$1.6M
FY2020$1.8M
FY2021$1.7M
FY2022$1.9M
FY2023$1.7M
FY2024$1.8M
FY2024$2.5M
Expenses
$1.8M
FY2019
Expenses by fiscal year
FY2019$1.8M
FY2020$1.7M
FY2021$1.7M
FY2022$1.8M
FY2023$1.8M
FY2024$1.8M
FY2024$1.8M
Net assets
$3.4M
FY2019
Net assets by fiscal year
FY2019$3.4M
FY2020$3.5M
FY2021$3.5M
FY2022$3.7M
FY2023$3.5M
FY2024$3.5M
FY2024$4.2M

From the FY2019 Form 990 (year ending August 2019) · figures checked against the IRS filing · see the original

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You’re viewing the FY2019 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1961.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.5M Management & general 16% · $285K Fundraising 0% · $7K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $244K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2018); the FY2019 filing did not itemize Part VII
President
$58,621Pt VII · Sec A
Foundation Member
$57,132Pt VII · Sec A
Foundation Member
$55,027Pt VII · Sec A
Treasurer
$41,713Pt VII · Sec A
Secretary
$31,996Pt VII · Sec A
Foundation Member
$0Pt VII · Sec A
Foundation Member
$0Pt VII · Sec A
Foundation Member
$0Pt VII · Sec A

Debra Wong’s $74K as Foundation Member is at the 16th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Winona Johnson-Alexander$71,401$83,356$78,165$60,242——
Debra Wong$74,445$76,623$70,373$67,628$50,314$61,245
Jeff Grether$73,090$73,858——$63,916$47,663
Elise Wilks——————
Joline Barsanti$55,900$56,469$16,578———
Beth Baugh——————
Vickilee Edge——————
Harry Gray——————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Walden Foundation INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers K-6 education using a developmental model, integrating arts and community.

Provided by the organization

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1 program · $1.5M · in their own filed words · FY2018
01

Walden is an arts-integrated, progressive, teacher-run elementary school in berkeley, california. Our curriculum combines developmentally appropriate expectations with challenging units of study. The school's environment enhances each child's academic, emotional, social, and physical growth. Extended day-care is also provided.

$1.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$174

By the numbers

The FY2019 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$68K
Investment incomeLn 3$59K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.5M
Managementcol C$285K
Fundraisingcol D$7K
Owns and owesPt X
$3.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$4.3M
LiabilitiesLn 26$858K
PeoplePt VI, VII
11
listed · VII A
PaidVII A5
Voting boardVI 1a11
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$68K
Noncash giftsLn 1g$17K
Fundraising eventsLn 1c$13K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$59K
Other incomeLn 4–11$15K
Gains on assetsLn 7−$10K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$171K
SavingsLn 2$2.9M
Cash and savings togetherLn 1–2$3.1M
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$4.3M
LiabilitiesLn 26$858K
Net assetsLn 32$3.4M
OperationsPt I, VI
EmployeesI 531
VolunteersI 6156
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY19End FY19
Cash and savingsLn 1–2$3.3M$3.1M
Land, buildings, equipmentLn 10c$723K$1.2M
Total assetsLn 16$4.1M$4.3M
LiabilitiesLn 26$516K$858K
Net assetsLn 32$3.6M$3.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$307K$307K
Pay of current officers, directors and key staffLn 5$356K$224K$132K
Other salaries and wagesLn 7$556K$509K$46K
Pension plan contributionsLn 8$10K$9K$1K
Other employee benefitsLn 9$101K$83K$18K
Payroll taxesLn 10$42K$39K$4K
Legal feesLn 11b$43K$43K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$12K$11K$937
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$33K$8K$18K$7K
Information technologyLn 14$3K$2K$1K$94
OccupancyLn 16$34K$31K$3K
Conferences, conventions and meetingsLn 19$8K$5K$2K
Depreciation, depletion and amortizationLn 22$17K$13K$4K
InsuranceLn 23$29K$25K$4K
Other expenses (24a–d)Ln 24$196K$192K$4K$150
All other expensesLn 24e$5K$3K$2K
Total functional expensesLn 25$1.8M$1.5M$285K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.8M$1.8M−$7K$3.5M 990 PDF
FY2023 $1.7M$1.8M−$119K$3.5M 990 PDF
FY2022 $1.9M$1.8M$132K$3.7M 990 PDF
FY2021 $1.7M$1.7M−$362$3.5M 990 PDF
FY2020 $1.8M$1.7M$124K$3.5M 990 PDF
FY2019 Viewing $1.6M$1.8M−$152K$3.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2019 990 (4 parts)
Part VIII · Statement of revenue $1,610,371 across 10 lines filed
VIII-1c Fundraising events$13,361
VIII-1f All other contributions, gifts and grants$54,563
VIII-1g Noncash contributions (included above)$16,828
VIII-1h Total contributions, gifts and grants$67,924
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,468,427$1,468,427
VIII-3 Investment incomeExcluded from tax $68,399$68,399
VIII-7 Net gain or loss on sales of assetsRelated to mission −$9,821−$9,821
VIII-8 Net income from fundraising eventsExcluded from tax $15,317$15,317
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $125$125
VIII-12 Total revenueRelated to mission $1,458,731 · Unrelated business $0 · Excluded from tax $83,716$1,610,371
Part IX · Statement of functional expenses $1,762,115 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $307,317$307,317
IX-5 Pay of current officers, directors and key staffPrograms $224,389 · Management $131,774$356,163
IX-7 Other salaries and wagesPrograms $509,125 · Management $46,441$555,566
IX-8 Pension plan contributionsPrograms $9,160 · Management $1,200$10,360
IX-9 Other employee benefitsPrograms $83,061 · Management $18,411$101,472
IX-10 Payroll taxesPrograms $38,623 · Management $3,522$42,145
IX-11b Legal feesManagement $43,169$43,169
IX-11c Accounting feesManagement $2,450$2,450
IX-11g Other fees for servicesPrograms $10,665 · Management $937$11,602
IX-12 Advertising and promotionPrograms $7,962$7,962
IX-13 Office expensesPrograms $7,559 · Management $18,125 · Fundraising $7,090$32,774
IX-14 Information technologyPrograms $1,611 · Management $1,052 · Fundraising $94$2,757
IX-16 OccupancyPrograms $30,820 · Management $2,797$33,617
IX-19 Conferences, conventions and meetingsPrograms $5,237 · Management $2,384$7,621
IX-22 Depreciation, depletion and amortizationPrograms $12,631 · Management $4,210$16,841
IX-23 InsurancePrograms $25,301 · Management $3,730$29,031
IX-24 Other expenses (24a–d)Programs $192,464 · Management $3,507 · Fundraising $150$196,121
IX-24e All other expensesPrograms $3,498 · Management $1,649$5,147
IX-25 Total functional expensesPrograms $1,469,423 · Management $285,358 · Fundraising $7,334$1,762,115
Part X · Balance sheet $4,270,275 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $142,834$170,550
X-2 Savings and temporary cash investmentsStart of year $3,154,357$2,884,934
X-4 Accounts receivableStart of year $3,640$5,659
X-9 Prepaid expenses and deferred chargesStart of year $56,112$31,035
X-10c Land, buildings and equipment, netStart of year $723,046$1,178,097
X-16 Total assetsStart of year $4,079,989$4,270,275
X-17 Accounts payable and accrued expensesStart of year $25,042$344,673
X-19 Deferred revenueStart of year $491,011$513,410
X-26 Total liabilitiesStart of year $516,053$858,083
X-32 Total net assets or fund balancesStart of year $3,563,936$3,412,192
X-33 Total liabilities and net assetsStart of year $4,079,989$4,270,275
Part XI · Reconciliation of net assets $3,412,192 net assets at year end
XI-1 Total revenue$1,610,371
XI-2 Total expenses$1,762,115
XI-3 Revenue less expenses−$151,744
XI-4 Net assets at start of year$3,563,936
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,412,192

Form 990 e-file (XML) FY2019 from the IRS · Classification, formation year and address from the IRS Business Master File

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