2025-05-10T06:58:03-05:00 2024-06-30 951777440 GREEN HASSON & JANKS LLP 700 S FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2023-07-01 952539719 PARK CENTURY SCHOOL PARK 3108400500 3939 LANDMARK STREET CULVER CITY CA 90232 JULIE PORTER HEAD OF SCHOOL 3108400500 2025-05-07 1 0 LIZBETH G NEVAREZ P01399868 3108731600 2025-05-07 2023 2025-03-06 01:10:19Z JULIE PORTER 3939 LANDMARK STREET CULVER CITY CA 90232 9507942 0 X WWW.PARKCENTURYSCHOOL.ORG X 1968 CA TO EMPOWER BRIGHT CHILDREN WITH LEARNING DIFFERENCES TO REACH THEIR ACADEMIC AND PERSONAL POTENTIAL. 18 16 154 30 10893 0 1613197 1140311 6968713 7388896 374430 608294 205148 259767 9161488 9397268 488000 494500 0 0 4420341 4743156 0 0 355203 2761734 3204209 7670075 8441865 1491413 955403 36065037 35426066 17579189 15853489 18485848 19572577 TO EMPOWER BRIGHT CHILDREN WITH LEARNING DIFFERENCES TO REACH THEIR ACADEMIC AND PERSONAL POTENTIAL. 0 0 6379203 494500 7388896 PARK CENTURY SCHOOL OFFERS INDIVIDUALIZED LEARNING PROGRAMS TO STUDENTS BETWEEN AGES 5-14 OR GRADES K-8, THAT LEARN DIFFERENTLY. THESE INDIVIDUALIZED PROGRAMS TAKE INTO ACCOUNT LEARNING STYLE, FUNCTIONING LEVEL, ATTENTION SPAN, INTEREST, AND MOTIVATION; ALL IN AN ATTEMPT TO HELP STUDENTS DEVELOP A POSITIVE SELF-IMAGE, DISCOVER MEANINGFUL AVENUES OF EXPRESSION, SOCIALIZE WITH THEIR PEERS, AND SET REALISTIC GOALS FOR THEMSELVES. 6379203 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 17 0 1 154 1 1 1 0 0 0 0 0 0 0 0 0 X 18 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JULIE PORTER 3108400500 3939 LANDMARK STREET CULVER CITY CA 90232 JULIE PORTER HEAD OF SCHOOL 40.00 X 213324 0 15118 JON HAY DEAN OF STUDENTS 37.50 X 122961 0 11896 PATRICIA DURANT SPECIALIST 37.50 X 112883 0 23708 PATRICIA VALLI DEAN OF STUDENTS 37.50 X 101837 0 13075 BESS ARMSTRONG FIEDLER PRESIDENT 1.00 X X 0 0 0 HELEN NEWTON HARTUNG VICE PRESIDENT 1.00 X X 0 0 0 PHYLLIS G THOMAS TREASURER 1.00 X X 0 0 0 SALLY WEIL SECRETARY 1.00 X X 0 0 0 EMILY ALEXANDER TRUSTEE 1.00 X 0 0 0 MICHAEL BRYANT MD MBA TRUSTEE 1.00 X 0 0 0 DAN BUCATINSKY TRUSTEE 1.00 X 0 0 0 JENNIE MAGUIRE BURKART TRUSTEE 1.00 X 0 0 0 DAVID FRANDZEL TRUSTEE 1.00 X 0 0 0 HILARY GARLAND PSYD MED TRUSTEE 1.00 X 0 0 0 ISLA GARRAWAY MD PHD TRUSTEE 1.00 X 0 0 0 LESLIE A GOODMAN TRUSTEE 1.00 X 0 0 0 PAUL JENNINGS TRUSTEE 1.00 X 0 0 0 HEATHER PRIMUS TRUSTEE 1.00 X 0 0 0 SALLY SHAYWITZ MD TRUSTEE 1.00 X 0 0 0 CHRISTINA SUTER TRUSTEE 1.00 X 0 0 0 STEPHEN L THOMAS ESQ TRUSTEE 1.00 X 0 0 0 MEGAN WYLER TRUSTEE 1.00 X 0 0 0 551005 0 63797 4 0 1 0 DIST INC 1860 NORTH AVENUE 52 SUITE 528 LOS ANGELES CA 90042 BRAND DEVELOPMENT 180000 NASTEC 28030 DOROTHY DRIVE SUITE 202 AGOURA HILLS CA 91301 SECURITY 159986 THE COMPASS GROUP 32 CONWAY CIRCLE BLOOMINGTON IL 61704 CAMPAIGN MANAGEMENT 140000 JONES & ASSOCIATES 8581 SANTA MONICA BLVD UNIT 15 WEST HOLLYWOOD CA 90069 ACCOUNTING 132764 ORION BUSINESS SERVICES INC 23875 VENTURA BLVD 204 CALABASAS CA 91302 FACILITY MAINTENANCE SERVICES 125119 5 1140311 22229 1140311 TUITION & FEES 611710 7388896 7388896 7388896 608294 608294 365538 110674 254864 254864 10893 243971 MISCELLANEOUS REVENUE 900099 4903 4903 4903 9397268 7388896 10893 857168 X 494500 494500 220291 180102 36170 4019 3699666 3024719 607453 67494 153528 125519 25208 2801 368281 301094 60468 6719 301390 246406 49486 5498 105521 105521 184103 184103 5845 5845 946775 384343 390664 171768 111092 104532 6560 193964 175342 7556 11066 52670 43061 8648 961 355495 308588 27432 19475 516020 429762 59135 27123 103258 85575 13204 4479 SCHOOL SUPPLIES 242282 232025 7032 3225 SECURITY 171180 142566 19617 8997 RECRUITMENT FEES 92493 92493 PARENT ASSOCIATION APPR 39012 39012 84499 62057 7424 15018 8441865 6379203 1707459 355203 112506 567365 2158777 3081005 53293 10764 4851684 4587345 104588 34300 23030344 8694067 14788514 14336277 13044452 12021083 84467 951223 703460 36065037 35426066 249690 343282 6245335 6112933 10998456 9310047 85708 87227 17579189 15853489 X 16802204 17847369 1683644 1725208 18485848 19572577 36065037 35426066 X 955403 100933 30393 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 212154 8104900 8317054 212154 212154 212154 212154 212154 212154 212154 212154 0.97450 0.00300 0.02250 0 0 6759936 6759936 14740222 7246057 7494165 1510686 1448010 62676 19500 19500 14336277 LEASE PAYABLE 87227 87227 X PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION TOPIC NO. 740, UNCERTAINTY IN INCOME TAXES, THE SCHOOL RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED JUNE 30, 2024, THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PARK CENTURY SCHOOL PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE SCHOOL'S WEBSITE AND MEETS THE STANDARDS OF SIZE AND TYPE AS OUTLINED IN IRS SECTION 4.03 PUBLICITY. 1 FINANCIAL AID 14 494500 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: SCHOLARSHIPS ARE GRANTED TO STUDENTS BASED ON FINANCIAL NEEDS AS DETERMINED BY PARK CENTURY SCHOOL'S INTERNAL EXECUTIVE STAFF. THE HEAD OF THE SCHOOL, COO AND DIRECTOR OF ADMISSIONS ARE THE ACTING FINANCIAL AID COMMITTEE. THEY REVIEW ALL FINANCIAL AID APPLICATIONS AND DETERMINE AWARDS BASED ON THE REQUESTOR'S FINANCIAL ELIGIBILITY (AS DETERMINED BY THE ADMISSIONS SOFTWARE) AND THE REQUESTOR'S CONTRIBUTION TO THE COMMUNITY. X X 0 0 0 0 0 0 0 1 0 JULIE PORTER HEAD OF SCHOOL 203324 0 10000 0 0 0 3000 0 12118 0 228442 0 0 0 JON HAY DEAN OF STUDENTS 122961 0 0 0 0 0 11720 0 176 0 134857 0 0 0 PATRICIA DURANT SPECIALIST 112883 0 0 0 0 0 11635 0 12073 0 136591 0 0 0 PATRICIA VALLI DEAN OF STUDENTS 101837 0 0 0 0 0 1221 0 11854 0 114912 0 0 0 PART I, LINE 7: BONUS AMOUNTS ARE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. CHASE FIEDLER SON OF TRUSTEE BESS ARMSTRONG FIEDLER 50802 COMPENSATION 0 ZACK JENNINGS SON OF TRUSTEE PAUL JENNINGS 304500 RENTAL INCOME FROM CHARGIE LLC 0 FORM 990, PART VI, SECTION A, LINE 2 THERE IS A FAMILY RELATIONSHIP BETWEEN THE FOLLOWING BOARD MEMBERS: PHYLLIS THOMAS AND STEPHEN THOMAS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE BOARD OF TRUSTEES DELEGATES THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS THE FORM 990 AND REPORTS TO THE BOARD OF TRUSTEES ONCE THE AUDIT COMMITTEE HAS, TO THE BEST OF THEIR ABILITY, DETERMINED THAT THE FORM 990 IS COMPLETE, ACCURATE, AND CORRECT, BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, TRUSTEE AND KEY EMPLOYEE IS ANNUALLY REQUIRED TO COMPLETE A QUESTIONNAIRE REGARDING ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. THE COMMITTEE ON TRUSTEES OF THE BOARD REVIEWS THESE QUESTIONNAIRES FOR CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR KEY EMPLOYEES AND MANAGEMENT IS DETERMINED ANNUALLY BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES AS PART OF THE PREPARATION OF THE ANNUAL BUDGET. COMPARATIVE SALARY DATA IS OBTAINED BY MEMBERS OF THE COMMITTEE AND BOARD WHO THEN CONTACT OTHER SCHOOLS AND PERFORM OTHER SURVEYS TO ASSIST IN DETERMINING COMPENSATION. COMPENSATION DECISIONS ARE DOCUMENTED IN THE FINANCE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORMS 990 ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 1023 IS EXEMPT FROM PUBLIC DISCLOSURE BECAUSE IT WAS FILED BEFORE JULY 15, 1987 AND THE ORGANIZATION DID NOT RETAIN A COPY OF THE FORM FOR ITS RECORDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 384,343. MANAGEMENT AND GENERAL EXPENSES 390,664. FUNDRAISING EXPENSES 171,768. TOTAL EXPENSES 946,775. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -17,456. ACTUARIAL GAIN 47,849. 3947 LANDMARK LLC 3947 LANDMARK ST CULVER CITY CA 90232 800888233 REAL ESTATE RENTAL CA 304500 3669497 PARK CENTURY SCHOOL THE ORGANIZATION SWITCHED ACCOUNTING FIRMS AND AS THIS WAS THE INITIAL FORM 990 FILING WITH THE NEW PROVIDER, THE ACCOUNTING FIRM DID NOT ADD THE CLIENT TO THE EXTENSION TRACKING SYSTEM. AS A RESULT, FORM 8868 WAS UNFORTUNATELY MISSED FOR THE NOVEMBER 15, 2024 DEADLINE.OUR CLIENT RELIED ON OUR FIRM WITH FILING THE EXTENSION, AND DUE TO AN OVERSIGHT ON OUR PART, IT WAS NOT FILED TIMELY, RESULTING IN THE LATE FILING OF THE FORM 990. THE ENTITY IS NOW APPROPRIATELY SET UP IN OUR TRACKING SYSTEM TO ENSURE ALL FUTURE TAX FILINGS ARE SUBMITTED ON TIME.WE RESPECTFULLY REQUEST THAT THE IRS ABATE THE PENALTIES ASSOCIATED WITH THE LATE FILING GIVEN THESE CIRCUMSTANCES.