2025-10-15T19:41:22-04:00 2024-06-30 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2023-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91416 CLAUDIA KOOCHEK HEAD OF SCHOOL 8189865045 2025-10-15 true true YEFIM SKLYAR CPA P00362128 8189752040 2025-10-15 2023 2025-03-06 01:10:19Z CLAUDIA KOOCHEK 5461 LOUISE AVENUE ENCINO CA 91416 16959272 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. 14 14 132 40 0 6665983 2124956 15792463 14413447 92419 64723 262995 279052 22813860 16882178 1522830 1918156 0 11103127 11663003 0 469769 6196561 6504507 18822518 20085666 3991342 -3203488 43425582 44674853 19562473 24015232 23863109 20659621 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 15253153 1918156 14413447 ASSISTING STUDENTS WITH WITH DISTINCT LEARNING STYLES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE ( 224 ENROLLED STUDENTS). 15253153 true true false false false false false false false true true false false false true 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 127 0 132 true false false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false CA X X DOUGLAS GARDNER 8189865045 5461 LOUISE AVE ENCINO CA 91416 JIM KILCOURSE CHAIRMAN 1.00 X X 0 0 0 NANCY BRANSCOMBE VICE CHAIRMA 1.00 X X 0 0 0 MARA HOFMAN TREASURER 1.00 X X 0 0 0 VERONIC PENN - TURNER TRUSTEE 1.00 X 0 0 0 CORDELIA BACHER TRUSTEE 1.00 X 0 0 0 KEVIN CRUMMY TRUSTEE 1.00 X 0 0 0 BRITTANY LEVINSON TRUSTEE 1.00 X 0 0 0 JUDITH SHORE TRUSTEE 1.00 X 0 0 0 ANYA GOLDIN TRUSTEE 1.00 X 0 0 0 JOEY PEREZ 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 BRANDI FRASER TRUSTEE 1.00 X 0 0 0 CHAD LASDON TRUSTEE 1.00 X 0 0 0 CLAUDIA KOOCHEK HEAD OF SCHO 40.00 X 545412 0 43959 DOUGLAS GARDNER DIR, OF FIN 40.00 X 213399 0 12107 KATHERINE GIBSON COLLEGE COUN 40.00 X 135507 0 20421 ANA CARINO DIR OF MKTG 40.00 X 149783 0 21008 JAY JOHNSON DIR OF UPPER 40.00 X 137627 0 13868 1181728 111363 23 false true false SUFFOLK CONSTRUCTION CO 550 SOUTH FLOWER 700 LOS ANGELES CA 90071 CONSTRUCTION 9147505 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 BUS SERVICE 439334 THE SHERIDAN GROUP 2045 PONTIUS ST LOS ANGELES CA 90025 INTERIOR DESIGN 196964 FTI SERVICES 125 CERMONA DR 105 GOLETA CA 93117 COMPUTER ONLINE 172218 PCC NETWORK SOLUTIONS 20717PRAIRIE ST CHATSWORTH CA 91311 TELECOMM CONTRA 170602 5 2124956 2124956 TUITION 611710 13953686 13953686 TRANSPORTATION 611710 327601 327601 OTHER SCHOOL ACTIVITIES 611710 132160 132160 14413447 64723 64723 356146 77094 279052 279052 16882178 14413447 343775 1918156 1918156 589371 430799 142465 16107 8742396 6390227 2113243 238926 331083 246429 77045 7609 1325594 1016183 234015 75396 674559 511318 142445 20796 39377 39377 42500 42500 59073 59073 14171 5466 6808 1897 29471 25050 4421 108004 108004 527322 448224 79098 1485313 1381444 103869 312443 265577 31244 15622 PROGRAM COSTS 1372291 1372291 ADMINISTRATIVE EXPENSE 813497 376601 433222 3674 BUILDING & MAINTENANCE 758299 68953 689346 TRANSPORTATION 500795 500795 441951 187636 164573 89742 20085666 15253153 4362744 469769 5403521 6392 912307 1465420 6355148 4493277 504469 633446 396584 332194 48625375 11125335 11917980 37500040 232344 224764 17703229 19320 43425582 44674853 2732921 1443356 1721505 1853510 15108047 20657099 61267 19562473 24015232 X 16336401 15804221 7526708 4855400 23863109 20659621 43425582 44674853 X -3203488 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124388 612 125000 122872 1516 124388 122633 239 122872 121372 1261 122633 119073 2299 121372 1.00000 true false 4085906 4085906 35358281 4691644 30666637 5808141 3730835 2077306 2225073 1881394 343679 1147974 821462 326512 37500040 BANK OVERDRAFT 61267 61267 X 14964022 14964022 1918156 1918156 16882178 18167510 18167510 1918156 1918156 20085666 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, 2024 AND 2023, 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 2020 FOR FEDERAL AND 2019 FOR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AWARDED 1,918,156 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 1,918,156 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,918,156 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS; OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,918,156 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 356146 356146 77094 356146 356146 77094 77094 279052 false FINANCIAL AID 70 1918156 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 493727 43435 8250 26292 17667 589371 DOUGLAS GARDNER DIR, OF FIN & OPERAT 213399 10725 1382 225506 KATHERINE GIBSON COLLEGE COUNSELOR 135507 7109 13312 155928 ANA CARINO DIR OF MKTG & COMMUN 149783 7991 13017 170791 JAY JOHNSON DIR OF UPPER SCHOOL 137627 3806 10062 151495 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 ALL COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BENCHMARKED AGAINST COMPARABLE SALARIES AS REPORTED IN THE CALISBOA SALARY SURVEY AND OTHER SIMILAR RESOURCES. THE COMPENSATION FOR THE ORGANIZATION'S CEO IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD. THECOMPENSATION FOR THE ORGANIZATION'S CFO IS REVIEWED AND APPROVED BY THE CEO. THE COMPENSATION FOR OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE ORGANIZATION'S CEO AND CFO. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIPS AWARDED -1,918,156 SCHOLARSHIPS AWARDED 1,918,156