2019-11-13T23:53:55-06:00 2019-06-30 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2018-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91416 CLAUDIA KOOCHEK HEAD OF SCHOOL 8189865045 2019-11-15 true YEFIM SKLYAR CPA P00362128 8189752040 2019-11-13 162.210.146.226 2019-11-13 23:53:55 CS P EB1CE3BCAFFDE2A156A435EDB7AAAB5FB1678706 EB1CE3BCAFFDE2A156A435EDB7AAAB5FB1678706 2018 2020-04-17 16:48:07Z CLAUDIA KOOCHEK 5461 LOUISE AVENUE ENCINO CA 91416 14694693 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. 19 19 160 75 0 926727 1471554 12026747 12828270 20437 27224 192017 298142 13165928 14625190 1126491 1109408 0 7747507 8147013 0 446876 3647925 3664967 12521923 12921388 644005 1703802 20275656 22049153 12550590 12620285 7725066 9428868 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 8803408 1109408 12310457 ASSISTING STUDENTS WITH WITH DISTINCT LEARNING STYLES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (243 ENROLLED STUDENTS). 417644 517813 THE MISSION OF CAMP FUNTIME IS TO PROVIDE A WELL ROUNDED SUMMER PROGRAM FOR CHILDREN, ENABLING THEM TO LEARN NEW SKILLS AND EXPERIENCE PERSONAL GROWTH IN A SAFE AND SECURE ENVIRONMENT. THERE WERE 326 CAMPERS DURING THE SUMMER 2018. 9221052 true true false false false false false false false true true false false false 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 58 0 160 true false false false false false true true false false false false false false X 19 19 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 0 0 0 JEFF GOLDSTEIN TREASURER 1.00 X 0 0 0 ANDREA MACK SECRETARY 1.00 X 0 0 0 ROBERT HOYT TRUSTEE 1.00 X 0 0 0 VEDA ADAMS TRUSTEE 1.00 X 0 0 0 KATHLEEN KENNEDY TRUSTEE 1.00 X 0 0 0 DAVID STOHL TRUSTEE 1.00 X 0 0 0 KIM GOLDSTEIN TRUSTEE 1.00 X 0 0 0 EDGAR WHITMORE TRUSTEE 1.00 X 0 0 0 RAE SANCHINI TOBEY TRUSTEE 1.00 X 0 0 0 MIKE TOLLIN TRUSTEE 1.00 X 0 0 0 JIM KILCOURSE TRUSTEE 1.00 X 0 0 0 SUSIE KREVOY TRUSTEE 1.00 X 0 0 0 TANYNYA HEKYMARA TRUSTEE 1.00 X 0 0 0 DAWN CUNNION TRUSTEE 1.00 X 0 0 0 STEVE BATISTE 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 CLAUDIA KOOCHEK HEAD OF SCHO 40.00 X 276968 0 31332 STEVE TAYLOR DIR. OF FINA 40.00 X 194370 0 32476 TRACEY HUGHES INTERIM DIR 40.00 X 116023 0 7848 LORI SHACKEL DIR OF MARKE 40.00 X 115487 0 13451 SARAH HAMILTON DIR OF STUDE 40.00 X 115017 0 26187 JENNIFER FELDMAN DIR OF UPPER 40.00 X 112259 0 7874 930124 119168 5 false true false TUMBLEWOOD TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 TRANSPORTATION 346151 NBBJ POBOX 742088 LOS ANGELES CA 900742088 ARCHITECT CONSU 167861 AWGDEWAR INC 4 BATTERYMARCH PARK QUINCY MA 021697468 HR CONSULTANT 139386 3 1471554 1471554 TUITION 611710 11884185 11884185 SUMMER CAMP 611710 517813 517813 TRANSPORTATION 611710 289394 289394 OTHER SCHOOL ACTIVITIES 611710 136878 136878 12828270 27224 27224 341124 69503 271621 271621 OTHER REVENUE 26521 26521 26521 14625190 12828270 325366 1109408 1109408 535147 390657 123084 21406 6165466 4509276 1434309 221881 142703 96406 42265 4032 813735 619197 157248 37290 489962 371527 99308 19127 84259 84259 37000 37000 30485 4912 25573 25315 7931 13157 4227 22774 15251 7523 77021 77021 293208 146604 146604 601239 457804 143435 145200 145200 PROGRAM COSTS 815357 815357 ADMINISTRATIVE EXPENSE 471024 85036 327505 58483 BUILDING & MAINTENANCE 388608 25915 362693 TRANSPORTATION 326393 326393 347084 177608 96569 72907 12921388 9221052 3253460 446876 2561212 2336723 5561557 7595879 45414 12700 118372 162457 27080 7586 208372 232892 18189767 6871122 11556096 11318645 180000 173443 17553 208828 20275656 22049153 793493 892124 3404940 3543250 8352157 8184911 12550590 12620285 X 5967755 7426426 1638834 1883369 118477 119073 7725066 9428868 20275656 22049153 X 1703802 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 118477 596 119073 118000 477 118477 118000 118000 118000 118000 117795 117795 1.00000 true false 4085906 4085906 9020883 3205375 5815508 3117590 2020576 1097014 1271581 1154618 116963 693807 490553 203254 11318645 X 13515782 13515782 1109408 1109408 14625190 11811980 11811980 1109408 1109408 12921388 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, 2019 AND 2018, 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 2013 FOR FEDERAL AND 2012 FOR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AWARDED 1,109,408 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 1,109,408 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,109,408 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,109,408 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 341124 341124 69503 341124 341124 69503 69503 271621 false FINANCIAL AID 56 1109408 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 245502 24500 6966 24500 6832 308300 STEVE TAYLOR DIR. OF FINANCE & OP 187874 5000 1496 24500 7976 226846 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 -1,109,408 SCHOLARSHIPS AWARDED 1,109,408