2025-10-15T17:57:26-05:00 2024-08-31 LA WILDFIRE DR-4856-C HOLTHOUSE CARLIN & VAN TRIGT LLP 15760 VENTURA BLVD SUITE 1700 ENCINO CA 91436 990 2023-09-01 954823704 SIERRA CANYON SCHOOL % RICHARD SHAPIRO SIER 8188828121 11052 INDEPENDENCE AVENUE CHATSWORTH CA 91311 RICHARD SHAPIRO CFO 8188828121 2025-10-13 true true NORMAN J TAMKIN P00230294 8188493140 2025-10-09 2023 2025-03-06 01:10:19Z RICHARD SHAPIRO 11052 INDEPENDENCE AVENUE CHATSWORTH CA 91311 68151074 false X SIERRACANYONSCHOOL.ORG X 2000 CA TO PROVIDE ELEMENTARY THROUGH HIGH SCHOOL EDUCATION 25 25 400 12 0 3683645 12405378 51513500 56412561 1528227 -979177 -47753 -24374 56677619 67814388 8170793 8543631 0 0 25200445 27854415 0 0 1176101 21311351 24041404 54682589 60439450 1995030 7374938 96821951 103805085 77739965 76472833 19081986 27332252 TO PROVIDE ELEMENTARY THROUGH HIGH SCHOOL EDUCATION false false 49984189 8543631 56412561 LOCATED IN CHATSWORTH, CALIFORNIA, THE FOUNDATION RUNS A PRIVATE SCHOOL PROVIDING EDUCATION TO STUDENTS FROM EARLY KINDERGARTEN TO 12TH GRADE. INCOME IS DERIVED FROM TUITION, FEES, CONTRIBUTIONS, AND FUNDRAISING. 49984189 true true false false false false false false true false true false false false true false true false true false false false false false true false false false true true true false false false false false true false true true true true false false false false false false false false true 127 0 400 true false false false false false true true false false false false false false false X 25 25 true false false false false false false true true false false true true true true true true true true false CA X RICHARD SHAPIRO 8188828121 11052 INDEPENDENCE AVENUE CHATSWORTH CA 91311 JAMES SKRUMBIS PRESIDENT & CEO 40.0 0.0 X X 484563 0 55086 RICHARD SHAPIRO TRUSTEE/CFO/COO 40.0 0.0 X X 293930 0 78405 DINA SKRUMBIS ENROLLMENT MANAGEMENT DIRECTOR 40.0 0.0 X 293754 0 25588 STEPHANIE RUBIN UPPER SCHOOL DIRECTOR 40.0 0.0 X 171008 0 58114 JASON S MILLER DIRECTOR OF OPERATIONS 40.0 0.0 X 180625 0 42776 KRISTINE THEODORATOS DIRECTOR LOWER SCHOOL 40.0 0.0 X 146666 0 58026 STEPHEN R BURNETT DIRECTOR OF STUDENT ADVANCEMEN 40.0 0.0 X 175042 0 29206 ADAM HORWITZ DEAN OF STUDENTS, PRE-K-6 40.0 0.0 X 140438 0 63696 TOM KELLER DIRECTOR OF STUDIES 40.0 0.0 X 164453 0 37161 LINDSAY LOTTATI MIDDLE SCHOOL DIRECTOR 40.0 0.0 X 172681 0 24958 STEVE FAZIO TRUSTEE 1.0 0.0 X 0 0 0 CHARLENE BOUDREAUX-DUBOSE TRUSTEE 1.0 0.0 X 0 0 0 BRAD BOYAJIAN TRUSTEE, PROJECT MANAGER 1.0 0.0 X 0 0 0 BARRY BROOKER TRUSTEE 1.0 0.0 X 0 0 0 DR VIMAL LALA TRUSTEE 1.0 0.0 X 0 0 0 STEVEN KONSKER TRUSTEE 1.0 0.0 X 0 0 0 STEVE EISNER TRUSTEE 1.0 0.0 X 0 0 0 MICK HORWITZ TRUSTEE 1.0 0.0 X 0 0 0 DIEDRE DELANY TRUSTEE 1.0 0.0 X 0 0 0 HOWARD WANG TRUSTEE 1.0 0.0 X 0 0 0 MURAD SIAM TRUSTEE 1.0 0.0 X 0 0 0 ROLAND TELLIS TRUSTEE 1.0 0.0 X 0 0 0 JONAS CEDERGREN TRUSTEE 1.0 0.0 X 0 0 0 RAINBOW LUO TRUSTEE 1.0 0.0 X 0 0 0 SUSAN MOSELEY TRUSTEE 1.0 0.0 X 0 0 0 CLARE DAVIS TRUSTEE 1.0 0.0 X 0 0 0 RAMI HADDAD TRUSTEE 1.0 0.0 X 0 0 0 CYRUS NIKOU TRUSTEE 1.0 0.0 X 0 0 0 JEANINE SMITH TRUSTEE 1.0 0.0 X 0 0 0 ANDREW THAU TRUSTEE 1.0 0.0 X 0 0 0 NADIA ALLAUDIN TRUSTEE 1.0 0.0 X 0 0 0 AGATA EVEREST TRUSTEE 1.0 0.0 X 0 0 0 MATTHEW HEYN TRUSTEE 1.0 0.0 X 0 0 0 ELIZABETH HOWARD TRUSTEE 1.0 0.0 X 0 0 0 NANCY POWER TRUSTEE 1.0 0.0 X 0 0 0 RAHIM THOBANI TRUSTEE 1.0 0.0 X 0 0 0 2223160 0 473016 10 true true false LAURIE SUE STALICK 17689 ARVIDA DRIVE GRANADA HILLS CA 91344 TRAVEL AGENT 181799 DEL AMO CONSTRUCTION INC 23840 MADISON STREET TORRANCE CA 90505 CONSTRUCTION 5382574 HANA LANDSCAPING 1722 PALISADES DRIVE PACIFIC PALISADES CA 90272 LANDSCAPING 210469 PARALLAX ASSOCIATES INC 5765 UPLANDER WAY CULVER CITY CA 90230 ARCHITECT 418087 POSITVE ADVENTURES LLC 4907 MORENA BLVD STE 1401 SAN DIEGO CA 92117 FIELD TRIPS 110178 5 X 134400 1514127 10756851 160518 12405378 EDUCATIONAL TUITION & FEES 611600 48785670 48785670 CAMP INCOME 611600 3113851 3113851 PROGRAM ACTIVITIES 611600 1590229 1590229 FIELD TRIP INCOME 611600 1214488 1214488 LUNCH PROGRAM 611600 1282091 1282091 426232 426232 56412561 87076 87076 0 0 0 0 0 -1066253 287312 134400 336686 -49374 -49374 0 0 0 0 0 0 INSURANCE CLAIMS 611600 25000 25000 25000 67814388 56437561 37702 X 0 8543631 8543631 0 0 2988500 2390800 508045 89655 0 17227407 13781926 2928659 516822 634552 507641 107874 19037 5503003 4402402 935511 165090 1500953 1200762 255162 45029 0 24553 17678 6875 72858 52458 20400 0 0 0 0 23462 8212 2346 12904 282331 203280 79051 448280 322762 125518 0 100540 75405 25135 0 0 0 1765337 1324003 441334 0 4358239 3268679 1089560 791624 593718 197906 ADMISSION & INSTITUTIONAL ADVA 306667 107333 30667 168667 ATHLETIC PROGRAM 2042006 1837805 204201 BANK AND CREDIT CARD CHARGES 197539 187662 1975 7902 CAMP EXPENSES 1939964 1745968 193996 11688004 9412064 2124945 150995 60439450 49984189 9279160 1176101 X 13723462 8455785 0 5555048 0 0 330406 7927633 0 0 0 0 0 0 0 0 925330 1006085 116423216 44379983 70530556 72043233 3417414 2668217 0 0 0 0 3288733 2716779 4606050 3432305 96821951 103805085 4792981 3752711 0 0 27220580 28250682 45398104 43932546 10226 10226 0 0 234314 476412 0 0 83760 50256 77739965 76472833 X 18739396 19532855 342590 7799397 19081986 27332252 96821951 103805085 X 7374938 875328 X false true X true false X 1552661 4691240 2240317 3683645 12405378 24573241 0 0 1552661 4691240 2240317 3683645 12405378 24573241 0 24573241 16683 1758 4712 81547 87076 191776 0 64464 39951 176338 212436 287312 780501 25545518 240283921 0.96194 0.93816 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 21536612 21536612 85508246 36744679 48763567 2500 2500 8539270 6907966 1631304 836588 724838 111750 72043233 0 LEASE LIABILITY 50256 50256 60482771 875328 875328 59607443 8206945 8206945 67814388 52232505 52232505 8206945 8206945 60439450 SCHEDULE D, PART IV, LINE 2B - EXPLANATION OF ESCROW ACCOUNT LIABILITY THE ORGANIZATION ACTS AS TREASURER FOR JOINT FUNDS HELD FOR VARIOUS SCHOOLS TO PAY OFFICIALS FOR ATHLETIC EVENTS. THE AMOUNT OF FUNDS HELD AS OF AUGUST 31, 2024 WAS $10,226. SCHEDULE D, PART X - FIN 48 FOOTNOTE THE FOUNDATION HAS ADOPTED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARDS WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE FOUNDATION'S INCOME TAX RETURNS. THE FOUNDATION DOES NOT HAVE ANY INCOME WHICH MANAGEMENT BELIEVES WOULD SUBJECT THE FOUNDATION TO UNRELATED BUSINESS INCOME TAXES. THE FOUNDATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THERE ARE NO EXAMINATIONS CURRENTLY PENDING. SCHEDULE D, PART XI, LINE 4B BOOK ITEMS RECLASSED TO EXPENSES ON TAX RETURN: FINANCIAL AID NETTED WITH TUITION ON FINANCIAL STMT.......8,543,631 DIRECT COSTS RECLASSED TO FUNDRAISING ON TAX RETURN.......<336,686> SCHEDULE D, PART XII, LINE 4B BOOK ITEMS RECLASSED FROM INCOME TO EXPENSE ON TAX RETURN: FINANCIAL AID NETTED WITH TUITION ON FINANCIAL STMT.......8,543,631 DIRECT COSTS RECLASSED TO FUNDRAISING ON TAX RETURN........<336,686> true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 - RACIALLY NONDISCRIMINATORY POLICY PUBLICIZED SIERRA CANYON HIGH SCHOOL FOUNDATION CUSTOMARILY DRAWS SUBSTANTIAL PERCENTAGE OF ITS STUDENTS FROM A WORLD WIDE GEOGRAPHIC SECTION AND FROM THE LOCAL COMMUNITY. THE SCHOOL CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. AS ALLOWED BY REV PROC 75-50 1975-2 C.B. 587, THE SCHOOL SATISFIES THE PUBLICITY REQUIREMENTS BY INCLUDING ITS RACIALLY NONDISCRIMINATORY POLICY AS TO ITS STUDENTS IN ALL ITS BROCHURES AND CATALOGUES DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS. PTA FUNDRAISING 228674 134400 94274 180964 CARNIVAL 193038 193038 155722 0 0 0 0 421712 134400 287312 336686 336686 -49374 true FINANCIAL AID 343 8543631 PART I, LINE 2 - PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN U.S. FUNDS ARE USED TO OFFSET THE COSTS OF EDUCATION AND ARE NOT DISTRIBUTED DIRECTY TO THE RECIPIENTS. X true true X X X X false false false false false false false false false JAMES SKRUMBIS PRESIDENT & CEO 394563 0 90000 20767 34319 539649 STEPHEN R BURNETT DIRECTOR OF STUDENT ADVANCEMEN 175042 0 0 13579 15627 204248 JASON S MILLER DIRECTOR OF OPERATIONS 180625 0 0 12174 30602 223401 TOM KELLER DIRECTOR OF STUDIES 164453 0 0 9121 28040 201614 RICHARD SHAPIRO TRUSTEE/CFO/COO 293930 0 0 30000 48405 372335 KRISTINE THEODORATOS DIRECTOR LOWER SCHOOL 146666 0 0 9821 48205 204692 ADAM HORWITZ DEAN OF STUDENTS, PRE-K-6 140438 0 0 15604 48092 204134 STEPHANIE RUBIN UPPER SCHOOL DIRECTOR 171008 0 0 9832 48282 229122 LINDSAY LOTTATI MIDDLE SCHOOL DIRECTOR 172681 0 0 9331 15627 197639 DINA SKRUMBIS ENROLLMENT MANAGEMENT DIRECTOR 144997 0 148757 25588 0 319342 Schedule J, Part II, Line 2 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY(2017B) 352273601 2017-05-25 8025000 CONSTRUCTION OF HIGH SCHOOL false false false B CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY(2021A) 352273601 2021-12-14 30500000 CONSTRUCTION OF HIGH SCHOOL false false false C CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY(2021B) 352273601 2021-12-14 13000000 CONSTRUCTION OF HIGH SCHOOL false false false A 0 0 8025000 0 0 8025000 0 0 0 0 0 0 false false true true B 0 0 30500000 0 0 29970137 529863 0 0 0 0 0 false false true true C 0 0 13000000 0 0 12774320 225680 0 0 0 0 0 false false true true A false false false false 0 false false false B false false false false 0 false false false C false false false false 0 false false false A false false false 0 false 0 false false B false false false 0 false 0 false false C false false false 0 false 0 false false A true B true C true DINA SKRUMBIS FAMILY (J SKRUMBIS) RENT false SCHEDULE L, PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS DINA SKRUMBIS, DIRECTOR OF ADMISSION, HAS A FAMILY RELATIONSHIP WITH JAMES SKRUMBIS. FORM 1099-MISC WAS ISSUED IN THE AMOUNT OF $148,757.28 TO DINA SKRUMBIS FOR RENTAL OF PERSONAL RESIDENCE TO CONDUCT SCHOOL EVENTS. X 9 160518 FMV false false true SCHEDULE M, PART I, LINE 32 MORGAN STANLEY FINANCIAL INSTITUTION WAS USED TO SELL DONATED STOCK. SCHEDULE M, PART I, COLUMN (B) CONTRIBUTIONS ARE REPORTED AS THE NUMBER OF CONTRIBUTIONS MADE. FORM 990, PART VI, LINE 2-RELATIONSHIP OF OFFICERS, DIRECTORS,ETC ADAM HORWITZ, DEAN OF STUDENTS, HAS A FAMILY RELATIONSHIP WITH STEPHEN HORWITZ, BOARD MEMBER. JAMES SKRUMBIS, PRESIDENT, HAS A FAMILY RELATIONSHIP DINA SKRUMBIS, DIRECTOR OF ADMISSION PRE-K-6 FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS FORM 990 IS REVIEWED BY THE CEO AND DIRECTOR OF FINANCE. THE RETURN IS ALSO REVIEWED BY THE FINANCE COMMITTEE. FORM 990, PART VI, LINE 12C-MONITORING & ENFORCEMENT OF CONFLICTS ON GOING REVIEW IS CONDUCTED BY THE BOARD OF TRUSTEES. ALL OFFICERS, DIRECTORS AND EMPLOYEES ARE COVERED BY THE POLICY THE CHIEF EXECUTIVE OFFICER DETERMINES WHETHER A POTENTIAL CONFLICT OF INTEREST EXISTS AND REMITS IT TO THE BOARD FOR REVIEW. THE PERSON WITH THE CONFLICT IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF THE TRANSACTION. FORM 990, PART VI, LINE 15A-COMPENSATION & APPROVAL PROCESS-CEO&TOP MANAGE THE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION OF THE PRESIDENT AND MAKES RECOMMENDATIONS TO THE BOARD OF TRUSTEES. THE COMMITTEE USES COMPARABLE DATA IN ITS REVIEW. THE REVIEW PROCESS AND DECISION IS CONTEMPORANEOUSLY DOCUMENTED. THE BOARD OF TRUSTEES GIVES FINAL APPROVAL OF THE COMPENSATION. FORM 990, PART VI, LINE 15B-COMPENSATION REVIEW & APPROVAL PROCESS-OFFICER THE COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY THE CEO AND APPROVED BY THE PRESIDENT AND COMPENSATION COMMITTEE. COMPARABLE DATA FROM OTHER PRIVATE SCHOOLS IN THE LOS ANGELES AREA IS USED IN THE DETERMINATION. THE DETERMINATION OF THE SALARIES IS COMTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, LINE 19-OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 10-ACCRUED GAIN THE AUDITED FINANCIAL STATEMENTS REPORT AN ACCRUED GAIN OF $875,328 FOR THE YEAR ENDING 8/31/2024. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DEPARTMENT EXPENSES TOTAL EXPENSES:2079880 PROGRAM SERVICES:1663904 MANAGEMENT AND GENERAL:415976 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:COMMUNITY OUTREACH TOTAL EXPENSES:110131 PROGRAM SERVICES:38546 MANAGEMENT AND GENERAL:11013 FUNDRAISING:60572 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUIPMENT LEASE TOTAL EXPENSES:187923 PROGRAM SERVICES:140942 MANAGEMENT AND GENERAL:46981 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EVENTS EXPENSE TOTAL EXPENSES:164209 PROGRAM SERVICES:57473 MANAGEMENT AND GENERAL:16421 FUNDRAISING:90315 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FIELD TRIPS TOTAL EXPENSES:817976 PROGRAM SERVICES:736178 MANAGEMENT AND GENERAL:81798 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FOOD SERVICES TOTAL EXPENSES:1489781 PROGRAM SERVICES:1340803 MANAGEMENT AND GENERAL:148978 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FOREIGN STUDENTS PROGRAM TOTAL EXPENSES:767950 PROGRAM SERVICES:691155 MANAGEMENT AND GENERAL:76795 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PROPERTY AND MAINTENANCE TOTAL EXPENSES:3887147 PROGRAM SERVICES:2915360 MANAGEMENT AND GENERAL:971787 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PROGRAM DEVELOPMENT TOTAL EXPENSES:136848 PROGRAM SERVICES:98531 MANAGEMENT AND GENERAL:38317 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SMART TUITION TOTAL EXPENSES:74010 PROGRAM SERVICES:74010 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHER STUDENT ACTIVITIES TOTAL EXPENSES:243146 PROGRAM SERVICES:218831 MANAGEMENT AND GENERAL:24315 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PROPERTY TAXES TOTAL EXPENSES:77689 PROGRAM SERVICES:58267 MANAGEMENT AND GENERAL:19422 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PROVISION FOR DOUBTFUL ACCOUNT TOTAL EXPENSES:63188 PROGRAM SERVICES:45495 MANAGEMENT AND GENERAL:17693 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:RECRUITING TOTAL EXPENSES:58827 PROGRAM SERVICES:42355 MANAGEMENT AND GENERAL:16472 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TRANSPORTATION TOTAL EXPENSES:953729 PROGRAM SERVICES:858356 MANAGEMENT AND GENERAL:95373 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PROFESSIONAL DEVELOPMENT TOTAL EXPENSES:3615 PROGRAM SERVICES:2892 MANAGEMENT AND GENERAL:615 FUNDRAISING:108 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:AMORTIZATION TOTAL EXPENSES:571955 PROGRAM SERVICES:428966 MANAGEMENT AND GENERAL:142989