Civic Intelligence

Willowwind School

990 • Fiscal year 2021 • EIN 23-7411810

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 14, 2022

950 Dover StreetIowa City, IA 52245

(319) 338-6061

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$2,686,675

Flat from 2021

Net Assets

Flat

-$296,202

Flat from 2021

Liabilities

Flat

$2,982,877

Flat from 2021

Revenue And Expenses

Revenue

Flat

$1,485,119

Flat from 2021

Expenses

Flat

$1,299,153

Flat from 2021

Net Income

Flat

$185,966

Flat from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $3,372,186Liabilities 2013: $4,118,238Net Assets 2013: -$746,0522013Assets 2014: $3,220,017Liabilities 2014: $3,915,863Net Assets 2014: -$695,8462014Assets 2015: $3,155,973Liabilities 2015: $3,703,190Net Assets 2015: -$547,2172015Assets 2016: $3,166,971Liabilities 2016: $3,618,944Net Assets 2016: -$451,9732016Assets 2017: $2,935,080Liabilities 2017: $3,455,836Net Assets 2017: -$520,7562017Assets 2018: $2,691,240Liabilities 2018: $3,118,829Net Assets 2018: -$427,5892018Assets 2019: $2,636,643Liabilities 2019: $3,019,565Net Assets 2019: -$382,9222019Assets 2020: $2,598,291Liabilities 2020: $3,050,807Net Assets 2020: -$452,5162020Assets 2021: $2,686,675Liabilities 2021: $2,982,877Net Assets 2021: -$296,2022021Assets 2021: $2,686,675Liabilities 2021: $2,982,877Net Assets 2021: -$296,2022021Assets 2022: $2,745,044Liabilities 2022: $2,615,773Net Assets 2022: $129,2712022Assets 2023: $2,830,654Liabilities 2023: $2,373,906Net Assets 2023: $456,7482023Assets 2024: $2,682,486Liabilities 2024: $2,194,586Net Assets 2024: $487,9002024

Highlighted filing

2021

Assets$2,686,675
Liabilities$2,982,877
Net Assets-$296,202

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $1,379,7452013Revenue 2014: $1,530,886Expenses 2014: $1,477,063Net Income 2014: $53,8232014Revenue 2015: $1,613,582Expenses 2015: $1,464,953Net Income 2015: $148,6292015Revenue 2016: $1,591,601Expenses 2016: $1,496,357Net Income 2016: $95,2442016Revenue 2017: $1,454,992Expenses 2017: $1,523,775Net Income 2017: -$68,7832017Revenue 2018: $1,468,289Expenses 2018: $1,375,123Net Income 2018: $93,1662018Revenue 2019: $1,509,927Expenses 2019: $1,465,261Net Income 2019: $44,6662019Revenue 2020: $1,178,875Expenses 2020: $1,248,469Net Income 2020: -$69,5942020Revenue 2021: $1,485,119Expenses 2021: $1,299,153Net Income 2021: $185,9662021Revenue 2021: $1,485,119Expenses 2021: $1,299,153Net Income 2021: $185,9662021Revenue 2022: $1,927,615Expenses 2022: $1,502,142Net Income 2022: $425,4732022Revenue 2023: $1,924,307Expenses 2023: $1,660,942Net Income 2023: $263,3652023Revenue 2024: $1,793,750Expenses 2024: $1,695,542Net Income 2024: $98,2082024

Highlighted filing

2021

Revenue$1,485,119
Expenses$1,299,153
Net Income$185,966
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 14, 2022
Return Version
2020v4.2
Gross Receipts
$1,508,587
Mission and Program Overview

Mission

To develop in our students their curiosity and creativity, self-esteem combined with social consciousness and self-discipline, mastery of academic skills and basic knowledge, the ability to think and express oneself clearly and constructively and teaching respect and appreciation for the people of all cultural, religious and ethnic backgrounds.

ELEMENTARY SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,425,861$2,212,791▼ $213,070
Cash and Non-Interest-Bearing Accounts$163,347$452,855▲ $289,508
Accounts Receivable$3,994$17,739▲ $13,745
Prepaid Expenses and Deferred Charges-$3,290-
Loans From Officers Directors$0$0→ $0
Total Assets$2,593,202$2,686,675▲ $93,473
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,148,547$1,903,289▼ $245,258
Unsecured Notes Loans Payable$718,843$743,204▲ $24,361
Deferred Revenue$75,930$218,374▲ $142,444
Accounts Payable and Accrued Expenses$127,104$113,772▼ $13,332
Other Liabilities$5,638$4,238▼ $1,400
Total Liabilities$3,076,062$2,982,877▼ $93,185
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-482,860$-296,202▲ $186,658
Total Net Assets Fund Balance$-482,860$-296,202▲ $186,658
Total Liabilities and Net Assets / Fund Balance$2,593,202$2,686,675▲ $93,473

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,175,108$1,189,300$3,364,408
Equipment$36,140$349,610$385,750
Other Land Buildings$1,543$60,675$62,218
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle BeningaHead of SchoolFT$94,583$2,838$97,421

Board Members and Trustees

NameTitle
Michael WatsonChairperson
Dave ShriverBoard of Trustees
Jake BealBoard of Trustees
Jennie SchmidtBoard of Trustees
Jennifer Horn-fraiserBoard of Trustees
Jesse BuhlmanBoard of Trustees
Kelu SullivanBoard of Trustees
Lisa LepicBoard of Trustees
Lucie LaurianBoard of Trustees
Riley Eynon-lynchBoard of Trustees (partial Year)
Michael NolanSecretary
Sally HollandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$180,990
Program Service Revenue
$1,325,851
Investment Income
$321
Other Revenue
$-22,043
All Other Contributions
$47,800
Change in Net Assets
$185,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$727,847
Other Expenses$473,556
Grants and Similar Amounts Paid$97,750
Total Fundraising Expense$2,303
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$386,039$165,267-$551,306
Interest$108,635$57,623-$166,258
Depreciation Depletion$99,724--$99,724
Grants to Domestic Individuals$97,750--$97,750
Current Officers, Directors, Trustees, and Key Employees$46,136$46,135-$92,271
Occupancy$18,134$72,521-$90,655
Payroll Taxes$28,891$12,311-$41,202
Other Employee Benefits$22,589$11,014-$33,603
Office Expenses-$25,082-$25,082
Information Technology$20,800--$20,800
Fees for Services Legal-$14,542-$14,542
Insurance-$11,457-$11,457
Pension Plan Contributions$6,826$2,639-$9,465
Conferences and Meetings$6,529--$6,529
Other Expenses$6,036$5,731-$5,731
Fees for Services Accounting-$4,065-$4,065
Advertising--$2,303$2,303
Fees for Services Other-$2,022-$2,022
All Other Expenses$368--$368
Total Functional Expenses$866,441$430,409$2,303$1,299,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Payable$4,238
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Per article iii; section 3.1 of the bylaws: members of the corporation shall be: 1) parents or guardians of children who are presently attending or enrolled willowwind school 2) active alumni parents, being those parents whose children have attended the school for at least three years and who have attended the annual general meeting of the membership that preceded the date upon which membership is to be determined. 3) any person who prior to 1980 provided $1,000 or more to the school either in the form of a loan or gift. 4) the head of the school. 5) trustees of the school 6) members of the willowwind foundation a child shall be deemed to be "enrolled" in willowwind school if: a) an application for enrollment has been submitted by the child's parents or guardians and such application has been approved by the school; and b) the deposit fee as set by the board of trustees has been paid to the school.

Form 990, Part VI, Section A, Line 7A

Per article iii; section 3.2 of the bylaws: the members shall have the following rights with respect to the corporation: (a) to adopt, amend or restate the corporation's articles of incorporation and/or bylaws; (b) to elect the candidates to the corporation's board of trustees; and (c) to approve the dissolution of the corporation, or the merger or sale of the school to another school or entity.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the board of trustees before it is filed. A vote is taken to approve the filing of form 990 at the monthly board meeting.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is discussed at board meetings on a regular basis.

Form 990, Part VI, Section C, Line 19

Willowwind makes it's governing documents and conflict of interest policy available upon request. The financial statements are available to the board of trustees only, they are not available to the public.

Filing and Contact Details

Filer

Filer Name
Willowwind School
EIN
23-7411810
Phone
3193386061
Address
950 DOVER STREET, IOWA CITY, IA 52245

Signing Officer

Name
Michelle Beninga
Title
Head of School
Phone
3193386061
Signed
2022-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Beninga
Formed
1974
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
37
Volunteers
50

Preparer

Firm
Bergankdv Ltd
Address
220 PARK AVE S, ST CLOUD, MN 56301
Preparer
Marie a Primus CPA
Phone
3202517010
Supplemental Narrative

Additional Explanations

990, PAGE 1, SECTION B:

Organization is amending this return for more accurate data on the board of director listing.

FORM 990, PART XI, LINE 9:

Foundation net assets 692.

990, Part XII, Financial Statements and Reporting

The oversight process has not changed since prior year.

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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP IN OUR STUDENTS THEIR CURIOSITY AND CREATIVITY, SELF-ESTEEM COMBINED WITH SOCIAL CONSCIOUSNESS AND SELF-DISCIPLINE, MASTERY OF ACADEMIC SKILLS AND BASIC KNOWLEDGE, THE ABILITY TO THINK AND EXPRESS ONESELF CLEARLY AND CONSTRUCTIVELY AND TEACHING RESPECT AND APPRECIATION FOR THE PEOPLE OF ALL CULTURAL, RELIGIOUS AND ETHNIC BACKGROUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01903289
IRS990/NetAssetsOrFundBalancesBOYAmt0-482860
IRS990/NetAssetsOrFundBalancesEOYAmt0-296202
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-23468
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-23468
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-296202
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt072521
IRS990/OccupancyGrp/ProgramServicesAmt018134
IRS990/OccupancyGrp/TotalAmt090655
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025082
IRS990/OfficeExpensesGrp/TotalAmt025082
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0692
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011014
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022589
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033603
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1SUMMER PROGRAM
IRS990/OtherExpensesGrp/Desc2FIELD TRIPS & ACTIVITIE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05731
IRS990/OtherExpensesGrp/ProgramServicesAmt011816
IRS990/OtherExpensesGrp/ProgramServicesAmt16168
IRS990/OtherExpensesGrp/ProgramServicesAmt26036
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IRS990/OtherExpensesGrp/TotalAmt16168
IRS990/OtherExpensesGrp/TotalAmt26036
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IRS990/OtherLiabilitiesGrp/EOYAmt04238
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IRS990/OtherRevenueTotalAmt01425
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0165267
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0386039
IRS990/OtherSalariesAndWagesGrp/TotalAmt0551306
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012311
IRS990/PayrollTaxesGrp/ProgramServicesAmt028891
IRS990/PayrollTaxesGrp/TotalAmt041202
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02639
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06826
IRS990/PensionPlanContributionsGrp/TotalAmt09465
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03290
IRS990/PrincipalOfficerNm0MICHELLE BENINGA
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/Desc2BEFORE & AFTER SCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01188231
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1112937
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224683
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1112937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224683
IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER CAMP. EDUCATIONAL PROGRAM DURING THE MONTHS OF JUNE, JULY AND AUGUST FOR CHILDREN AGES THREE THROUGH TWELVE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt073804
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0112937
IRS990/ProgSrvcAccomActy3Grp/Desc0BEFORE AND AFTER SCHOOL PROGRAM. SUPERVISED ACTIVITES AND SNACKS FOR CHILDREN AGED THREE THROUGH TWELVE FROM 7:30 TO 8:30 AM AND 3:30 TO 6:00 PM, MONDAY THROUGH FRIDAY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt016130
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt024683
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYInvestmentIncomeAmt0102
IRS990/PYOtherExpensesAmt0394668
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IRS990/PYProgramServiceRevenueAmt01102068
IRS990/PYRevenuesLessExpensesAmt0-60286
IRS990/PYSalariesCompEmpBnftPaidAmt0755314
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01157518
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/RentalIncomeOrLossGrp/RealAmt0-23468
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
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IRS990/RevenueAmt01188231
IRS990ScheduleA/SchoolInd0X
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02175108
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03364408
IRS990ScheduleD/EquipmentGrp/BookValueAmt036140
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0349610
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0385750
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01543
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt060675
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04238
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTEREST PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02212791
IRS990ScheduleD/TotalLiabilityAmt04238
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S POLICY IS PRINTED WITH THE ENROLLMENT PROCEDURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt087250
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt110500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt041
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt15
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SLIDING SCALE TUITION IS BASED ON THE PRINCIPLE THAT A FAMILY'S FINANCIAL COMMITMENT TO AN INDEPENDENT SCHOOL EDUCATION SHOULD BE IN EQUITABLE PROPORTION TO IS FINANCIAL RESOURCES. - THE FACTS GRANT AND AID ASSESSMENT IS USED TO DETERMINE EACH FAMILY'S CONTRACTED TUITION FOR THE COMING YEAR. A FAMILY'S FINANCIAL INFORMATION IS SHARED WITH FACTS, AN INDEPENDENT, THIRD-PARTY SERVICE. THE SAME FINANCIAL INFORMATION IS ASKED OF ALL PARENTS. - THERE IS A $35 FEE FOR THIS SERVICE, AND APPLYING FOR SLIDING SCALE TUITION IS OPTIONAL - UPON THE COMPLETION OF THE FACTS FORM, AND SUBMISSION OF A RECENT FEDERAL INCOME TAX FORM, AND/OR OTHER SUPPORTING FINANCIAL DOCUMENTS, FACTS COMPLETES AND DELIVERS TO WILLOWWIND THE COLLECTED FINANCIAL DATA USED TO DETERMINE THE APPROPRIATE TUITION TIER FOR EACH INDIVIDUAL FAMILY. -SCHOLARSHIPS ARE THEN DECIDED UPON BY A FINANCIAL AID COMMITTEE THAT MEETS IN THE SPRING BEFORE THE ACADEMIC YEAR. A LIMITED POOL OF FINANCIAL AID DOLLARS IS AVAILABLE TO THOSE THAT QUALIFY. K-6 FAMILIES WITH HOUSEHOLD INCOME OF LESS THAN $75,000 ARE ENCOURAGED TO DESIGNATE FINANCIAL AID INTEREST, AN OPTION THAT IS GIVEN ON THE RE-ENROLLMENT SURVEY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION IS AMENDING THIS RETURN FOR MORE ACCURATE DATA ON THE BOARD OF DIRECTOR LISTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PER ARTICLE III; SECTION 3.1 OF THE BYLAWS: MEMBERS OF THE CORPORATION SHALL BE: 1) PARENTS OR GUARDIANS OF CHILDREN WHO ARE PRESENTLY ATTENDING OR ENROLLED WILLOWWIND SCHOOL 2) ACTIVE ALUMNI PARENTS, BEING THOSE PARENTS WHOSE CHILDREN HAVE ATTENDED THE SCHOOL FOR AT LEAST THREE YEARS AND WHO HAVE ATTENDED THE ANNUAL GENERAL MEETING OF THE MEMBERSHIP THAT PRECEDED THE DATE UPON WHICH MEMBERSHIP IS TO BE DETERMINED. 3) ANY PERSON WHO PRIOR TO 1980 PROVIDED $1,000 OR MORE TO THE SCHOOL EITHER IN THE FORM OF A LOAN OR GIFT. 4) THE HEAD OF THE SCHOOL. 5) TRUSTEES OF THE SCHOOL 6) MEMBERS OF THE WILLOWWIND FOUNDATION A CHILD SHALL BE DEEMED TO BE "ENROLLED" IN WILLOWWIND SCHOOL IF: A) AN APPLICATION FOR ENROLLMENT HAS BEEN SUBMITTED BY THE CHILD'S PARENTS OR GUARDIANS AND SUCH APPLICATION HAS BEEN APPROVED BY THE SCHOOL; AND B) THE DEPOSIT FEE AS SET BY THE BOARD OF TRUSTEES HAS BEEN PAID TO THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PER ARTICLE III; SECTION 3.2 OF THE BYLAWS: THE MEMBERS SHALL HAVE THE FOLLOWING RIGHTS WITH RESPECT TO THE CORPORATION: (A) TO ADOPT, AMEND OR RESTATE THE CORPORATION'S ARTICLES OF INCORPORATION AND/OR BYLAWS; (B) TO ELECT THE CANDIDATES TO THE CORPORATION'S BOARD OF TRUSTEES; AND (C) TO APPROVE THE DISSOLUTION OF THE CORPORATION, OR THE MERGER OR SALE OF THE SCHOOL TO ANOTHER SCHOOL OR ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES BEFORE IT IS FILED. A VOTE IS TAKEN TO APPROVE THE FILING OF FORM 990 AT THE MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT BOARD MEETINGS ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WILLOWWIND MAKES IT'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE BOARD OF TRUSTEES ONLY, THEY ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FOUNDATION NET ASSETS 692.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE OVERSIGHT PROCESS HAS NOT CHANGED SINCE PRIOR YEAR.

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