2019-04-23T14:32:41-05:00 2018-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2017-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 LISSA SHOLTY CFO 8185916500 2019-04-19 1 KATY BROWN P00650274 9257902600 2019-04-18 38.111.205.16 2019-04-19 11:21:04 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F5FB8C0FDA240AA2D0EC4EBDAD9DEA85C7008270 2017 2019-02-21 02:37:17Z LISSA SHOLTY 23620 MULHOLLAND HWY CALABASAS CA 91302 52719880 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 26 26 499 180 0 0 4713779 2924250 47472722 48363438 477071 606539 407489 344344 53071061 52238571 4420574 4376284 0 0 30452457 32825334 0 0 1430366 16890415 15978132 51763446 53179750 1307615 -941179 117532965 125835562 67431009 75705402 50101956 50130160 X SEE SCHEDULE O 0 0 44655402 4376284 48363438 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 1,215 STUDENTS, MAKING IT THE FIFTH LARGEST INDEPENDENT SCHOOL IN THE CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS. VIEWPOINT OFFERS 28 ADVANCED PLACEMENT (AP) AND 16 HONORS COURSES, FIELDS MORE THAN 130 ATHLETIC TEAMS FOR BOYS AND GIRLS IN GRADES FIVE 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.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. 44655402 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 60 0 1 499 1 0 0 0 0 0 1 1 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 LISSA SHOLTY CFO 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 JONATHON WOLFSON CHAIR 1.00 X X 0 0 0 HALE BEHZADI VICE CHAIR 1.00 X X 0 0 0 MICHAEL MURPHY SECRETARY 1.00 X X 0 0 0 KAFI BLUMENFIELD TRUSTEE (STARTING 9/17) 1.00 X 0 0 0 SETH CASDEN TRUSTEE 1.00 X 0 0 0 JAY DIMAGGIO TRUSTEE 1.00 X 0 0 0 TIM FISH TRUSTEE (STARTING 9/17) 1.00 X 0 0 0 DIRK GATES TRUSTEE 1.00 X 0 0 0 ANDREW GENGOS TRUSTEE 1.00 X 0 0 0 BRIAN GLICKLICH TRUSTEE 1.00 X 0 0 0 JEREMY HELFAND TRUSTEE 1.00 X 0 0 0 PEGGY JONES TRUSTEE 1.00 X 0 0 0 DAVID KIRSCHNER TRUSTEE (STARTING 9/17) 1.00 X 0 0 0 ANNE LEONETTI TRUSTEE 1.00 X 0 0 0 ROBERT LOPATA TRUSTEE 1.00 X 0 0 0 SUSAN LOTWIN TRUSTEE 1.00 X 0 0 0 JOHN NELSON TRUSTEE (STARTING 9/17) 1.00 X 0 0 0 DICK ROBERTSON TRUSTEE 1.00 X 0 0 0 JILL SCHECHTER 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 SHELLY SUMPTER GILLYARD TRUSTEE 1.00 X 0 0 0 FRANK WATANABE TRUSTEE (STARTING 9/17) 1.00 X 0 0 0 ROBERT WEBSTER TRUSTEE 1.00 X 0 0 0 BRIAN WYNN TRUSTEE 1.00 X 0 0 0 DAVID ZEBRACK TRUSTEE 1.00 X 0 0 0 MARK MCKEE HEAD OF SCHOOL 40.00 X 400521 0 39544 ROBERT BRYAN ASSOC HEAD OF SCHOOL 40.00 X 270620 0 38263 LISSA SHOLTY CFO 40.00 X 259630 0 38340 LAUREL BAKER TEW CHIEF ENROLLMENT OFFICER 40.00 X 216435 0 35945 AMY MAENTZ DIR OF STRATEGIC PART 40.00 X 244055 0 30042 JOYCE GOODMAN CHIEF HR OFFICER 40.00 X 173333 0 33171 ALAN HOWIE HEAD OF UPPER SCHOOL 40.00 X 219691 0 16761 PATRICK MOYAL DIRECTOR OF ATHLETICS 40.00 X 181568 0 14848 DAVID MCADOO CHIEF OPERATIONS OFFICER 40.00 X 177631 0 16030 2143484 0 262944 52 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 FOOD SERVICE 1161703 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUS SERVICE 525962 GLASER WEIL 10250 CONSTELLATION BLVD 19TH FLO LOS ANGELES CA 90067 LEGAL SERVICES 409292 PCM-G FILE 55327 LOS ANGELES CA 90074 IT SOLUTIONS 258682 GROUNDS MAINTENANCE SERV PO BOX 879 NEWBURY PARK CA 91319 LANDSCAPING SERVICES 147660 8 93000 2831250 106758 2924250 TUITION AND FEES 611600 44755157 44755157 AUXILIARY SERVICES 611710 3108981 3108981 STUDENT ACTIVITIES 900099 499300 499300 48363438 606539 606539 200000 200000 0 0 625653 93000 281309 344344 344344 52238571 48363438 0 950883 4376284 4376284 1413263 716241 601113 95909 25306821 21973438 2632289 701094 955619 750424 171526 33669 3316012 2728234 558168 29610 1833619 1260954 524809 47856 349156 349156 55690 55690 258273 184845 73428 37410 8875 28535 460440 365708 80511 14221 954759 613197 309493 32069 2800018 2520016 252002 28000 119016 49257 60528 9231 1624242 1461818 146182 16242 4048600 3643740 364374 40486 463129 416816 41682 4631 STUDENT ACTIVITIES & AU 1440980 1440980 FOOD SERVICE 1110035 1110035 OTHER EXPENSES 1043395 171613 571673 300109 BUSING 826332 826332 386657 221440 161406 3811 53179750 44655402 7093982 1430366 27498820 37642509 867851 572245 35665 114133 34696 37663 374699 305243 103193423 34489099 71799832 68704324 15816412 17275238 1104990 1184207 117532965 125835562 2963852 2763434 20347580 29815250 39549265 38402751 2772070 2689905 1798242 2034062 67431009 75705402 X 42677508 42557902 3603186 3577172 3821262 3995086 50101956 50130160 117532965 125835562 -941179 969383 0 X X 0 1 X 1 0 X 15794085 818098 1364970 556067 17421086 14303220 500305 1515168 524608 15794085 13553297 550605 566829 367511 14303220 13195301 21009 660267 323280 13553297 11017555 375806 1816933 14993 13195301 0.60980 0.22930 0.16090 0 0 9540492 9540492 83063224 25731680 57331544 9467061 7694468 1772593 1122646 1062951 59695 68704324 DEFERRED COMPENSATION LIABILITY 2034062 2034062 X 48831670 969383 969383 47862287 4376284 4376284 52238571 48803466 0 48803466 4376284 4376284 53179750 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, 2018 AND 2017, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,376,284. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,376,284. 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 BELONGS TO A CONSORTIUM OF SCHOOLS IN CALIFORNIA THAT MANAGES THE PUBLICATION OF THE NON-DISCRIMINATION POLICY FOR MEMBER SCHOOLS IN THE APPROPRIATE PUBLICATIONS. VIEWPOINT WAS INCLUDED IN THE PUBLICATION IN THE L.A. TIMES DATED JUNE 6, 2018. BENEFIT DANCE 643106 93000 550106 91261 50404 60091 PARENT ASSOCIATION EVENTS 45099 45099 60472 1 30448 30448 13707 5374 718653 93000 625653 104968 50404 125937 281309 344344 1 FINANCIAL AID 177 4366284 FMV DIRECT CREDIT TO THE STUDENT ACCOUNT SCHOLARSHIP 1 10000 BOOK 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 X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 MARK MCKEE HEAD OF SCHOOL 400521 0 0 0 0 0 31500 0 8044 0 440065 0 0 0 ROBERT BRYAN ASSOC HEAD OF SCHOOL 270620 0 0 0 0 0 31229 0 7034 0 308883 0 0 0 LISSA SHOLTY CFO 259630 0 0 0 0 0 31052 0 7288 0 297970 0 0 0 LAUREL BAKER TEW CHIEF ENROLLMENT OFFICER 216435 0 0 0 0 0 27920 0 8025 0 252380 0 0 0 AMY MAENTZ DIR OF STRATEGIC PART 244055 0 0 0 0 0 29735 0 307 0 274097 0 0 0 JOYCE GOODMAN CHIEF HR OFFICER 173333 0 0 0 0 0 25958 0 7213 0 206504 0 0 0 ALAN HOWIE HEAD OF UPPER SCHOOL 219691 0 0 0 0 0 9365 0 7396 0 236452 0 0 0 PATRICK MOYAL DIRECTOR OF ATHLETICS 181568 0 0 0 0 0 7678 0 7170 0 196416 0 0 0 DAVID MCADOO CHIEF OPERATIONS OFFICER 177631 0 0 0 0 0 8870 0 7160 0 193661 0 0 0 PART I, LINE 1A GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE AND LONG-TERM DISABILITY WERE PROVIDED TO THE HEAD OF SCHOOL. DEPENDENT MEDICAL INSURANCE COVERAGE IS PROVIDED TO THE HEAD OF SCHOOL. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 2012-03-21 39740000 CAPITAL IMPROVEMENTS 1 0 0 A 952012 39740000 230000 6344281 33165719 2015 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 1 A 0 SCHEDULE K PART V: ALL TAX-EXEMPT BOND PROCEEDS WERE DRAWN AFTER CONSTRUCTION EXPENSES WERE INCURRED. THEREFORE THE SCHOOL COMPLIED WITH THE STATUTORY EXCEPTION TO ARBITRAGE AT ALL TIMES SINCE THE ISSUANCE OF THE BOND. HENCE, THERE ARE NO PROCEDURES/POLICY IN PLACE REGARDING CORRECTIVE ACTION, BECAUSE THERE IS/WAS NO EXPOSURE TO VIOLATIONS OF FEDERAL TAX REQUIREMENTS. X 6 106356 FMV X OTHER 1 402 FMV 1 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 SITUATIONS OF ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE TO BE AVOIDED BY ALL EMPLOYEES AND WHEN THEY ARISE THEY MUST BE REPORTED TO THE HEAD OF SCHOOL. IF A CONFLICT IS FOUND TO EXIST, THE SCHOOL MAY TAKE APPROPRIATE CORRECTIVE ACTION. 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.