2021-05-13T15:45:50-05:00 2020-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2019-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 LISSA SHOLTY ASSISTANT HEAD OF SCHOOL 8185916500 2021-05-11 1 KATY BROWN P00650274 9257902600 2021-05-11 2019 2022-09-23 18:48:47Z STEVE COLE 23620 MULHOLLAND HWY CALABASAS CA 91302 55492769 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 26 26 502 210 0 0 2276314 2466261 50040717 52058680 930937 891669 303410 -26417 53551378 55390193 4628153 5382620 0 0 32051812 33859784 0 0 1301296 16498284 16146946 53178249 55389350 373129 843 127223042 121963891 75508671 69047403 51714371 52916488 X SEE SCHEDULE O 0 0 47063766 5382620 52058680 THE FOUNDATION OPERATES VIEWPOINT SCHOOL, AN INDEPENDENT, COEDUCATIONAL, COLLEGE PREPARATORY DAY SCHOOL WITH STUDENTS IN KINDERGARTEN THROUGH GRADE TWELVE, FOUNDED IN 1961. SITUATED ON A 40-ACRE CAMPUS NESTLED IN THE FOOTHILLS IN CALABASAS, CALIFORNIA, VIEWPOINT IS HOME TO 1,203 STUDENTS, VIEWPOINT OFFERS 29 ADVANCED PLACEMENT (AP) AND 16 HONORS COURSES, FIELDS MORE THAN 130 ATHLETIC TEAMS FOR BOYS AND GIRLS IN GRADES FOUR THROUGH TWELVE, AND OFFERS A RICH SELECTION OF CORE COURSES, WITH ELECTIVES THAT INCLUDE THEATER, DANCE, COMPUTER ANIMATION, FILMMAKING, OCEANOGRAPHY, ROBOTICS, ADVANCED LANGUAGE STUDIES, AND INTERNATIONAL RELATIONS.(CONTINUED ON SCHEDULE O)VIEWPOINT'S CAREFULLY MAPPED JOURNEY FROM KINDERGARTEN THROUGH GRADE TWELVE EMBRACES MULTI-SENSORY AND HANDS-ON LEARNING, ENCOURAGING COLLABORATION, CREATIVITY, CRITICAL THINKING, COMMUNICATION, AND PROBLEM SOLVING - SKILLS THAT ARE CRITICAL TO SUCCESS IN THE 21ST CENTURY. VIEWPOINT'S EXPERT, IMAGINATIVE, AND CARING EDUCATORS KNOW AND PASSIONATELY BELIEVE IN EACH STUDENT, HELPING EVERY STUDENT TO DISCOVER HIS OR HER DISTINCT VOICE. VIEWPOINT'S BALANCED YET CHALLENGING ACADEMIC PROGRAM PROVIDES OPPORTUNITIES FOR ITS STUDENTS TO GO BEYOND THE CLASSROOM AND THE STANDARD CURRICULUM AND TO STRETCH THEMSELVES IN PURSUIT OF THE ARTS, THE HUMANITIES, MATH, ENGINEERING, SCIENCE, AND ATHLETICS. VIEWPOINT'S STUDENTS ENGAGE WITH THE WORLD AROUND THEM THROUGH SERVICE-LEARNING AND COMMUNITY SERVICE PROGRAMS AND GRADUATE AS LIFELONG LEARNERS AND PRODUCTIVE, ACTIVE CITIZENS WHO SERVE THEIR COMMUNITIES. VIEWPOINT'S GRADUATES ATTEND THE TOP UNIVERSITIES AND ARE WELL-PREPARED TO SUCCEED IN COLLEGE AND IN LIFE. 47063766 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 58 0 1 502 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X STEVE COLE ASSISTANT HOS 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 JONATHON WOLFSON CHAIR 1.00 X X 0 0 0 KAFI BLUMENFIELD VICE CHAIR 1.00 X X 0 0 0 DAVID ZEBRACK VICE CHAIR 1.00 X X 0 0 0 JILL SCHECHTER SECRETARY 1.00 X X 0 0 0 LISA AUSTIN TRUSTEE 1.00 X 0 0 0 HALE BEHZADI TRUSTEE 1.00 X 0 0 0 MARY CONLIN TRUSTEE 1.00 X 0 0 0 JOSHUA DAHN TRUSTEE 1.00 X 0 0 0 JAY DIMAGGIO TRUSTEE 1.00 X 0 0 0 TIM FISH TRUSTEE 1.00 X 0 0 0 ROBERT FLACHS TRUSTEE 1.00 X 0 0 0 DIRK GATES TRUSTEE 1.00 X 0 0 0 BRIAN GLICKLICH TRUSTEE 1.00 X 0 0 0 JOHN HEUBUSCH TRUSTEE 1.00 X 0 0 0 PEGGY JONES TRUSTEE 1.00 X 0 0 0 MICHAEL MURPHY TRUSTEE 1.00 X 0 0 0 JOHN NADOLENCO TRUSTEE 1.00 X 0 0 0 JOHN NELSON TRUSTEE 1.00 X 0 0 0 DICK ROBERTSON TRUSTEE 1.00 X 0 0 0 CHARLES SCHETTER TRUSTEE 1.00 X 0 0 0 SARAH SPANO TRUSTEE 1.00 X 0 0 0 LINDSEY SPINDLE TRUSTEE 1.00 X 0 0 0 SHELLY SUMPTER GILLYARD TRUSTEE 1.00 X 0 0 0 HOWARD TENENBAUM TRUSTEE 1.00 X 0 0 0 FRANK WATANABE TRUSTEE 1.00 X 0 0 0 BRIAN WYNN TRUSTEE 1.00 X 0 0 0 MARK MCKEE HEAD OF SCHOOL 40.00 X 478705 0 129627 ROBERT BRYAN ASSOC HEAD OF SCHOOL 40.00 X 280823 0 40521 LISSA SHOLTY CFO 40.00 X 282722 0 39692 LAUREL BAKER TEW ASST HEAD OF SCHOOL FOR ENROLLMENT MGMT. 40.00 X 236555 0 37816 ALAN HOWIE HEAD OF UPPER SCHOOL 40.00 X 195830 0 17336 PATRICK MOYAL DIRECTOR OF ATHLETICS 40.00 X 196375 0 15746 AMY MAENTZ DIR OF STRATEGIC PARTNERSHIPS 40.00 X 189734 0 28085 PRINCE JOSEPH JUDD ASST DIRECTOR OF ATHLETICS 40.00 X 187771 0 15222 CATHY ADELMAN HEAD OF PRIMARY SCHOOL 40.00 X 175964 0 15501 ROBERT DWORKOSKI HEAD OF SCHOOL (FORMER OFFICER) 40.00 X 875000 0 0 3099479 0 339546 56 1 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 FOOD SERVICE 1074412 SYNTAX BUILDERS INC 2945 HONOLULU AVE LA CRESCENTA CA 91214 BUILDING IMPROVEMENTS 864090 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUS SERVICE 389992 GENERAL PAVEMENT MANAGEMENT 850 LAWRENCE DRIVE 100 THOUSAND OAKS CA 91320 PAVING 162452 CISCO SYSTEMS CAPITAL CORP PO BOX 41602 PHILADELPHIA PA 191011602 INTERNET SERVICES 144072 12 109875 2356386 35330 2466261 TUITION AND FEES 611600 48829627 48829627 AUXILIARY SERVICES 611710 2921551 2921551 STUDENT ACTIVITIES 900099 307502 307502 52058680 891669 891669 76159 109875 102576 -26417 -26417 55390193 52058680 0 865252 5382620 5382620 1525172 590565 837337 97270 25748358 24122170 1132646 493542 998884 707507 272697 18680 3615367 2874562 610432 130373 1972003 1393272 544471 34260 146649 146649 53593 53593 60472 60472 38279 8661 29618 617994 415008 187203 15783 532254 396556 92680 43018 2161288 1923546 216129 21613 117182 57110 55727 4345 1830466 1629114 183047 18305 3831838 3410336 383184 38318 653558 581666 65356 6536 STUDENT ACTIVITIES/AUX. 1613759 1613759 FOOD SERVICE 1011864 1011864 BUSING 540751 540751 PROFESSIONAL DEVELOPMEN 431266 259810 165717 5739 2505733 144889 2047802 313042 55389350 47063766 7024288 1301296 489484 427613 39079097 33914936 342814 307337 77583 35891 46731 56416 668439 825662 105617908 41332354 66071423 64285554 18915818 20779671 1531653 1330811 127223042 121963891 2683983 3044980 30766630 18978265 37372161 39230977 2604561 2081336 7793181 75508671 69047403 X 44212777 44723937 7501594 8192551 51714371 52916488 127223042 121963891 843 1201274 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18823413 400519 1511666 665727 20069871 17421086 476805 1543458 617936 18823413 15794085 818098 1364970 556067 17421086 14303220 500305 1515168 524608 15794085 13553297 550605 566829 367511 14303220 0.62960 0.19870 0.17170 0 0 9540492 9540492 76934677 28983847 47950830 8949871 3371807 5578064 9668327 8570524 1097803 524541 406176 118365 64285554 DEFERRED COMPENSATION LIABILITY 1882822 CAPITAL LEASE OBLIGATION 109172 PPP LOAN 5801187 7793181 X 51208847 1201274 -5382620 -4181346 55390193 0 55390193 50006730 0 50006730 5382620 5382620 55389350 PART V, LINE 4: THE APPROPRIATION OF ENDOWMENT FUNDS WILL BE USED FOR GENERAL EDUCATIONAL PROGRAM SERVICES. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2020 AND 2019, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -5,382,620. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,382,620. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PAYMENTS, ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. VIEWPOINT PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS ON ITS WEBSITE LANDING PAGE AT ALL TIMES. BENEFIT DANCE 121705 109875 11830 7500 17334 PARENT ASSOCIATION EVENTS 28597 28597 57830 1 35732 35732 12410 7502 186034 109875 76159 19910 82666 102576 -26417 1 FINANCIAL AID 190 5372620 FMV DIRECT CREDIT TO THE STUDENT ACCOUNT SCHOLARSHIP 1 10000 FMV DIRECT CREDIT TO THE STUDENT ACCOUNT PART I, LINE 2: THE SCHOOL'S FINANCIAL AID PROGRAM IS A NEED-BASED PROGRAM AS EVALUATED BY THE FINANCIAL AID DEPARTMENT AND INDEPENDENT SCHOOL MANAGEMENT'S SYSTEM, SCHOOL AND STUDENT SERVICES("SSS"). THE FINANCIAL AID COMMITTEE AT THE SCHOOL REVIEWS THIS EVALUATION AND MAKES FINANCIAL AID AWARDS BASED ON THE LEVEL OF NEED AND THE AVAILABLE FINANCIAL AID FUNDS. THE COMMITTEE CONSIDERS TOTAL INCOME, ASSETS, NUMBER OF DEPENDENTS, PROVISIONS FOR RETIREMENT, AND EXTRAORDINARY EXPENSES IN ASSESSING A FAMILY'S ABILITY TO PAY EDUCATIONAL EXPENSES. WHILE THE COMMITTEE USUALLY TRIES TO MEET 100% OF THE NEEDS AS DETERMINED BY "SSS," IT DOES EXPECT THAT EVERY FAMILY CONTRIBUTE TO THE CHILD'S TUITION AND SCHOOL EXPENSES IN SOME WAY. THE SCHOOL ALSO ASSISTS FAMILIES RECEIVING FINANCIAL AID BY PROVIDING THEM USED BOOKS FOR A DISCOUNTED PRICE AND DISCOUNTS ON OPTIONAL FIELD TRIPS AND ACTIVITIES. X X 1 1 X X X X X X 1 1 0 0 0 0 0 0 0 MARK MCKEE HEAD OF SCHOOL 478705 0 0 0 0 0 49441 0 80186 0 608332 0 0 0 ROBERT BRYAN ASSOC HEAD OF SCHOOL 280823 0 0 0 0 0 33000 0 7521 0 321344 0 0 0 LISSA SHOLTY CFO 282722 0 0 0 0 0 32444 0 7248 0 322414 0 0 0 LAUREL BAKER TEW ASST HEAD OF SCHOOL FOR ENROLLMENT M 236555 0 0 0 0 0 29898 0 7918 0 274371 0 0 0 ALAN HOWIE HEAD OF UPPER SCHOOL 195830 0 0 0 0 0 9935 0 7401 0 213166 0 0 0 PATRICK MOYAL DIRECTOR OF ATHLETICS 196375 0 0 0 0 0 8186 0 7560 0 212121 0 0 0 AMY MAENTZ DIR OF STRATEGIC PARTNERSHIPS 189734 0 0 0 0 0 27790 0 295 0 217819 0 0 0 PRINCE JOSEPH JUDD ASST DIRECTOR OF ATHLETICS 187771 0 0 0 0 0 7664 0 7558 0 202993 0 0 0 CATHY ADELMAN HEAD OF PRIMARY SCHOOL 175964 0 0 0 0 0 8710 0 6791 0 191465 0 0 0 ROBERT DWORKOSKI HEAD OF SCHOOL (FORMER OFFICER) 0 0 0 0 875000 0 0 0 0 0 875000 0 0 0 PART I, LINE 1A GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE AND LONG-TERM DISABILITY WERE PROVIDED TO THE HEAD OF SCHOOL. THE HEAD OF SCHOOL RECEIVES $72,000 A YEAR AS A HOUSING ALLOWANCE THAT IS INCLUDED IN THE NON-TAXABLE BENEFITS IN COLUMN(D). PART I, LINES 4A-B MARK MCKEE, HEAD OF SCHOOL, PARTICIPATES IN THE SCHOOL'S SEC. 457(F) DEFERRED COMPENSATED PLAN. DURING THE 2019 CALENDAR YEAR, $35,441 ACCRUED IN THE SEC. 457(F) PLAN. THE SCHOOL HAS AN EMPLOYMENT AGREEMENT WITH ITS FORMER EXECUTIVE, ROBERT DWORKOSKI, FOR RETIREMENT COMPENSATION. COLUMN (B)(III) SHOWS THE REPORTABLE AMOUNT RECEIVED DURING CALENDAR YEAR 2019. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 2020-04-29 39387000 REFINANCING 1 0 0 A 156023 39387000 169630 39217370 2020 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 1 A 1 X 4 35330 FMV 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 1 VIEWPOINT SCHOOL IS A WELCOMING, VIBRANT, AND COLLABORATIVE COMMUNITY THAT OFFERS A CHALLENGING AND ENRICHED COLLEGE PREPARATORY EDUCATION IN A NURTURING ENVIRONMENT FOR STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE. THE SCHOOL EMBRACES STUDENTS AND FAMILIES FROM DIVERSE CULTURES OF THE WORLD AND TEACHES THE HISTORY AND WISDOM OF THESE TRADITIONS. VIEWPOINT INSPIRES A LOVE OF LEARNING AND DEVELOPS THOSE QUALITIES WHICH PROVIDE STRENGTH AND DIRECTION FOR A LIFETIME. THE SCHOOL PROMOTES AMONG ITS STUDENTS RESPECT, INTEGRITY, RESPONSIBILITY, AND OPTIMISM. THE SCHOOL CELEBRATES ITS LOVE OF COUNTRY BY COMMEMORATING OUR NATION'S HOLIDAYS AND HONORING ITS FINEST TRADITIONS. VIEWPOINT AFFIRMS IN ITS ASSEMBLIES AND PROGRAMS THE ETHICAL PRINCIPLES INHERENT IN ALL RELIGIONS. VIEWPOINT'S STUDENTS LEARN THE IMPORTANCE OF SERVICE TO OTHERS AND TO THE GREATER COMMUNITY WITH THE EXPECTATION THAT THIS INTRODUCTION BECOMES A LIFELONG COMMITMENT. VIEWPOINT RECOGNIZES THE UNIQUENESS OF EACH CHILD AND IS COMMITTED TO THE PRESERVATION AND DEVELOPMENT OF THAT INDIVIDUALITY. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 WAS CIRCULATED AND REVIEWED IN A TRUSTEE MEETING AND POSTED ON THE TRUSTEE SECURE WEB PAGE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE REQUIRED TO SIGN AND RETURN A CONFLICT OF INTEREST POLICY ANNUALLY. THE PRESIDENT AND CFO REVIEW THE STATEMENTS TO IDENTIFY AND ADDRESS POTENTIAL CONFLICTS. THE EMPLOYEE HANDBOOK WHICH IS DISTRIBUTED ANNUALLY AND CONFIRMATION OF RECEIPT RECEIVED BY EVERY EMPLOYEE HAS A SECTION DEDICATED TO CONFLICT OF INTEREST FORM 990, PART VI, SECTION B, LINE 15 THE TRUSTEE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE COMPENSATION. FOR THE HEAD OF SCHOOL COMPENSATION, THE COMMITTEE ENGAGED OUTSIDE CONSULTANTS FOR "SAFE HARBOR AND BENCHMARKING ANALYSES. FOR THE ASSOCIATE HEADMASTER AND THE CHIEF FINANCIAL OFFICER, THE SALARIES WERE BENCHMARKED AGAINST CAIS AND NAIS SURVEY DATA PRIOR TO EXTENSION OF THE OFFERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.