﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-12-12T10:27:33-08:00</Timestamp>
    <TaxPeriodEndDate>2013-07-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MARY HAYDEN WITHERS CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>18678 RAINBOW DRIVE</AddressLine1>
        <City>LATHRUP VILLAGE</City>
        <State>MI</State>
        <ZIPCode>480764424</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-08-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>382995787</EIN>
      <Name>
        <BusinessNameLine1>WALDORF INSTITUTE OF SOUTHEASTERN MICHIGAN</BusinessNameLine1>
      </Name>
      <NameControl>WALD</NameControl>
      <Phone>7346354143</Phone>
      <USAddress>
        <AddressLine1>1923 GEDDES AVE</AddressLine1>
        <City>ANN ARBOR</City>
        <State>MI</State>
        <ZIPCode>48104</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>KEN MOGILL</Name>
      <Title>PRESIDENT</Title>
      <Phone>7346354143</Phone>
      <DateSigned>2013-11-26</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MARY HAYDEN WITHERS</Name>
      <Phone>2485595497</Phone>
      <DatePrepared>2013-12-12</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.wism.org</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>126884</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>2800</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>124084</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>126884</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>28560</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>64978</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>12648</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>3426</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1128</PrintingPublicationsPostage>
      <OtherExpensesTotal>19941</OtherExpensesTotal>
      <TotalExpenses>130681</TotalExpenses>
      <ExcessOrDeficitForYear>-3797</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>28650</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>24853</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>34222</BOY>
        <EOY>11367</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>5597</BOY>
        <EOY>24655</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>39819</BOY>
        <EOY>36022</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>11169</BOY>
        <EOY>11169</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>28650</BOY>
        <EOY>24853</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>EDUCATION</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TEACH ENROLLED STUDENTS IN METHODS OF WALDORF INSTRUCTION AND PRINCIPALS OF WALDORF PEDAGOGY.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>28560</GrantsAndAllocations>
        <ProgramServiceExpenses>102121</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>0</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>102121</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KEN MOGILL</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HOWARD WHITE</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JUDITH ERB</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DENISE MCCAULEY</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LINDA WILLIAMS</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>FRED AMRINE</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARGOT AMRINE</PersonName>
        <Title>PROGRAM DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>15.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>12989</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ELIZABETH PEYSER</PersonName>
        <Title>BUSINESS MANAGER</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>22327</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRIGID BEAUBIEN</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>REGINE SHEMROSKE</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>true</MadeLoansToFromOfficers>
      <LoansToFromOfficers referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleL">11169</LoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ANNA KAMITSES</NamePerson>
        <AddressUS>
          <AddressLine1>1923 GEDDES</AddressLine1>
          <City>ANN ARBOR</City>
          <State>MI</State>
          <ZIPCode>48104</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7346354143</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleE">true</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <School170b1Aii>X</School170b1Aii>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleE documentId="00000003" softwareId="12000225">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>Line 3</Identifier>
        <Explanation>PUBLISHED ON ORGANIZATION WEBSITE, WWW.WISM.ORG.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="00000004" softwareId="12000225">
      <LoanTable>
        <NamePerson>ROB KUSHLER</NamePerson>
        <RelationshipWithOrganization>FORMER TRUSTEE</RelationshipWithOrganization>
        <PurposeOfLoan>EXPAND OPERATIONS</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>11169</OriginalPrincipalAmount>
        <BalanceDue>11169</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>false</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>11169</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000005" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>TUITION ASSISTANCE TO STUDENTS IN AMOUNTS UNDER $5,000 PER STUDENT TUITION ASSISTANCE VARIOUS UNRELATED STUDENTS 28560.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>INSURANCE 2833. PAYROLL TAX 4963. LICENSES &amp; PERMITS 1762. BANK CHARGES 314. PROFESSIONAL DEVELOPMENT 949. BOARD EXPENSES 361. SUPPLIES 1176. TRAVEL 6996. WEBSITE 460. ADVERTISING 127.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE 4592. 18929. OTHER NOTES RECEIVABLE 850. 850. UNDEPOSITED FUNDS 155. 4876.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>LOANS FROM OFFICERS, DIRECTORS, TRUSTEES 11169. 11169.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>CASUAL LABOR LICENSES AND PERMITS DUES AND SUBSCRIPTIONS LIABILITY INSURANCE WORKERS COMPENSATION INS WEB PAGE SUPPORT</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>