2022-05-13T02:25:24-05:00 2021-06-30 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2020-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91416 CLAUDIA KOOCHEK HEAD OF SCHOOL 8189865045 2022-03-11 true CLAUDIA KOOCHEK 999009999 YEFIM SKLYAR CPA P00362128 8189752040 2022-05-13 2020 2022-09-23 18:48:47Z CLAUDIA KOOCHEK 5461 LOUISE AVENUE ENCINO CA 91416 17587231 false X HTTPS://WWW.WESTMARKSCHOOL.ORG/ X CA A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. 15 15 120 75 0 1141983 4584656 13045998 12581361 105998 76763 86531 314114 14380510 17556894 1152132 1369200 0 8743914 8976870 0 575381 3535058 3471946 13431104 13818016 949406 3738878 23619034 24959978 13240760 10842826 10378274 14117152 X A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. false false 10292483 1369200 12581361 ASSISTING STUDENTS WITH WITH DISTINCT LEARNING STYLES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (234 ENROLLED STUDENTS). 10292483 true true false false false false false false false true true false false true false true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 40 0 120 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA X X STEVE TAYLOR 8189865045 5461 LOUISE AVE ENCINO CA 91416 DAVID CLARK CHAIRMAN 1.00 X X 0 0 0 ANDREA MACK TREASURER 1.00 X X 0 0 0 VEDA ADAMS SECRETARY 1.00 X X 0 0 0 CORDELIA BACHER TRUSTEE 1.00 X 0 0 0 EDGAR WHITMORE TRUSTEE 1.00 X 0 0 0 JIM KILCOURSE TRUSTEE 1.00 X 0 0 0 KEVIN CRUMMY TRUSTEE 1.00 X 0 0 0 DAWN CUNNION TRUSTEE 1.00 X 0 0 0 MARA HOFMAN TRUSTEE 1.00 X 0 0 0 NANCY BRANSCOMBE TRUSTEE 1.00 X 0 0 0 ROBERTA KUNG TRUSTEE 1.00 X 0 0 0 ANYA GOLDIN TRUSTEE 1.00 X 0 0 0 SONIA KIRKMAN TRUSTEE 1.00 X 0 0 0 ALEXANDRA VON TIERGARTEN TRUSTEE 1.00 X 0 0 0 STEPHEN TRILLING TRUSTEE 1.00 X 0 0 0 CLAUDIA KOOCHEK HEAD OF SCHO 40.00 X 346405 0 37428 STEVE TAYLOR DIR. OF FINA 40.00 X 210044 0 37297 LORI SHACKEL DIR OF ADVAN 40.00 X 116913 0 16389 JULIE PORTER DIR OF MIDDL 40.00 X 115965 0 9817 MARLA YUKELSON DIR OF LOWER 40.00 X 115478 0 36144 CRAIG SCHOOF DIR OF ATHLE 40.00 X 111004 0 13640 1015809 150715 8 false true false TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 TRANSPORTATION 219248 1 1947694 2636962 4584656 TUITION 611710 12444660 12444660 OTHER SCHOOL ACTIVITIES 611710 102961 102961 TRANSPORTATION 611710 33740 33740 12581361 76763 76763 340292 30337 309955 309955 OTHER REVENUE 4159 4159 4159 17556894 12581361 390877 1369200 1369200 631175 454446 145170 31559 6575087 4734063 1512270 328754 170528 115289 51512 3727 1079989 846541 174359 59089 520091 387948 103731 28412 46494 46494 33000 33000 33122 6762 26360 19136 8714 7029 3393 36667 31167 5500 11797 11797 280918 238780 42138 614076 493987 120089 210485 178912 21049 10524 PROGRAM COSTS 632236 632236 ADMINISTRATIVE EXPENSE 569391 110762 458629 BUILDING & MAINTENANCE 412703 350798 61905 TRANSPORTATION 251537 251537 320384 69544 140917 109923 13818016 10292483 2950152 575381 2402607 740851 8041403 9937853 167780 651714 164550 152899 9318 31686 71272 134118 19354107 8037845 11493215 11316262 166886 160329 1102003 1834266 23619034 24959978 1061144 1172630 2451091 1837271 9728525 7832925 13240760 10842826 X 9113056 11827023 1265218 2290129 10378274 14117152 23619034 24959978 X 3738878 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121372 1261 122633 119073 2299 121372 118477 596 119073 118000 477 118477 118000 118000 1.00000 true false 4085906 4085906 9020883 3648047 5372836 3903825 2463674 1440151 1512936 1300749 212187 830557 625375 205182 11316262 CONSTRUCTION IN PROGRESS 1834266 1834266 X 16187694 16187694 1369200 1369200 17556894 12448816 12448816 1369200 1369200 13818016 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT ASSETS INCLUDE DONOR-RESTRICTED FUNDS THAT THE SCHOOL MUST HOLD IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVICE . PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE INCOME FROM ENDOWMENT FUND IS APPROPRIATED IN ACCORDANCE WITH THE SCHOOL'S ENDOWMENT SPENDING POLICY AND IS USED IN ACCORDANCE WITH DONOR-IMPOSED RESTRICTIONS. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. WHILE THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC, INCOME DETERMINED TO BE UNRELATED BUSINESS INCOME (UBI) WOULD BE TAXABLE. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS THROUGH ITS REVIEW OF THE SOURCES OF INCOME TO IDENTIFY UBI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX-EXEMPT STATUS. THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2021 AND 2020, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE ORGANIZATION FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR THE YEARS BEFORE 2017 FOR FEDERAL AND 2016 FOR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AWARDED 1,369,200 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 1,369,200 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,369,200 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,369,200 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true GALA 340292 340292 30337 340292 340292 30337 30337 309955 false FINANCIAL AID 66 1369200 SCHEDULE I, PAGE 4, PART IV WESTMARK SCHOOL PROVIDES TUITION ASSISTANCE PROGRAM WHICH ENABLES STUDENTS WHOSE FAMILIES NEED FINANCIAL AID TO ATTEND THE SCHOOL WHEN THEY MIGHT NOT OTHERWISE BE ABLE TO DO SO. WESTMARK SCHOOL'S FINANCIAL AID POLICY IS ADMINISTERED AND GUIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOL'S (NAIS) STANDARDS OF GOOD PRACTICE. AID IS AWARDED BASED ON EACH FAMILY'S DEMONSTRATED NEED, WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR GENDER. DETAILED FINANCIAL AID RECORDS (INCLUDING APPLICATIONS AND SUPPORTING DOCUMENTS) ARE KEPT IN ACCORDANCE WITH THE SCHOOL'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X true true X X X X X false false false false false false false false false CLAUDIA KOOCHEK HEAD OF SCHOOL 290405 50000 6000 26000 11428 383833 STEVE TAYLOR DIR. OF FINANCE & OP 210044 25000 12297 247341 MARLA YUKELSON DIR OF LOWER SCHOOL 115478 22968 13176 151622 SCHEDULE J, PART III PART I, LINE 1A - FRINGE OR EXPENSE EXPLANATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. FORM 990 - ORGANIZATION'S MISSION A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT IS REVIEWED BY THE BOARD PRIOR TO SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT MONITORS AND ENFORCES COMPLIANCE ON A REGULAR BASIS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMPENSATION IS REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. BENCHMARKING INFORMATION IS OBTAINED VIA NAIS STATS ONLINE, ISBOA, AND NBOA. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B OFFICERS AND KEY EMPLOYEES COMPENSATION AND WAGES OVER 100,000 ARE REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. BENCHMARKING INFORMATION IS OBTAINED VIA NAIS STATS ONLINE, CISBOA, AND NBOA. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIPS AWARDED -1,369,200 SCHOLARSHIPS AWARDED 1,369,200