2017-02-10T08:05:13-08:00 2016-06-30 475677171 WALTERS & SKLYAR LLP 21700 OXNARD ST STE 800 WOODLAND HILLS CA 913677500 990 2015-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91416 CLAUDIA KOOCHEK HEAD OF SCHOOL 8189865045 2017-02-15 true YEFIM SKLYAR CPA P00362128 8189752040 2017-02-10 2015 2021-01-29 14:40:06Z CLAUDIA KOOCHEK 5461 LOUISE AVENUE ENCINO CA 91416 12058601 false X X CA TO PROVIDE A CARING ENVIRONMENT WHERE MOTIVATED STUDENTS WITH LEARNING DIFFERENCES DISCOVER THEIR UNIQUE PATHS TO PERSONAL AND ACADEMIC EXCELLENCE IN PREPARATION FOR A SUCCESSFUL COLLEGE EXPERIENCE. 20 20 176 75 0 1189049 992258 9964508 10871625 554 693 26333 139063 11180444 12003639 760052 889833 0 7216295 7588477 0 437469 3117822 3402870 11094169 11881180 86275 122459 18577270 18420128 11764462 11484861 6812808 6935267 TO PROVIDE A CARING ENVIRONMENT WHERE MOTIVATED STUDENTS WITH LEARNING DIFFERENCES DISCOVER THEIR UNIQUE PATHS TO PERSONAL AND ACADEMIC EXCELLENCE IN PREPARATION FOR A SUCCESSFUL COLLEGE EXPERIENCE. false false 9139145 889833 10871625 ASSISTING STUDENTS WITH LEARNING DIFFERENCES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (245 ENROLLED STUDENTS). 9139145 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 0 176 true false false false false false true true false false false false X 20 20 false false false false false false false true true false false true true false true true true true true false CA X X STEVE TAYLOR 8189865045 5461 LOUISE AVE ENCINO CA 91316 DAVID CLARK TRUSTEE 1.00 0.00 X 0 0 0 JEFF GOLDSTEIN TREASURER 1.00 0.00 X 0 0 0 DAWNMARIE CUNNION TRUSTEE 1.00 0.00 X 0 0 0 ANDREA MACK SECRETARY 1.00 0.00 X 0 0 0 ROBERT HOYT TRUSTEE 1.00 0.00 X 0 0 0 DAVID CRONENBOLD TRUSTEE EMER 1.00 0.00 X 0 0 0 KATHLEEN KENNEDY TRUSTEE 1.00 0.00 X 0 0 0 JODY ADAIR TRUSTEE 1.00 0.00 X 0 0 0 DAVID STOHL TRUSTEE 1.00 0.00 X 0 0 0 JAMES MONTGOMERY TRUSTEE EMER 1.00 0.00 X 0 0 0 CHIP ROBERTSON VICE CHAIRMA 1.00 0.00 X 0 0 0 RAE SANCHINI TOBEY CHAIRMAN 1.00 0.00 X 0 0 0 MIKE TOLLIN TRUSTEE 1.00 0.00 X 0 0 0 JIM KILCOURSE TRUSTEE 1.00 0.00 X 0 0 0 SUSIE KREVOY TRUSTEE 1.00 0.00 X 0 0 0 TANYNYA HEKYMARA TRUSTEE 1.00 0.00 X 0 0 0 DEBORAH LIEBLING TRUSTEE 1.00 0.00 X 0 0 0 BARRY KURTZ ESQUIRE EX-OFFICIO M 1.00 0.00 X 0 0 0 DON COOK DIRECTOR OF 40.00 0.00 X 177409 0 14053 CLAUDIA KOOCHEK HEAD OF SCHO 40.00 0.00 X 119767 0 4009 NANCY NICHOLS DIR OF ADVAN 40.00 0.00 X 163263 0 28598 JENNIFER SPELLMAN DIRECTOR OF 1.00 0.00 X 133476 0 7359 SARAH HAMILTON DIR OF STUDE 1.00 0.00 X 112051 0 24814 MARISSA DESIENA INTERIM DIRE 40.00 0.00 X 102205 0 7359 LORI SHACKEL DIR OF STUDE 1.00 0.00 X 101872 0 12232 MUIR MEREDITH HEAD OF SCHO 40.00 0.00 X 185454 0 50360 1095497 148784 8 true true false BILL KEATING PROPERTY IMPROVEMENT 7478 DENROCK AVE LOS ANGELES CA 90045 CONTRACTOR 214787 STUDENT TRANSPORTATION OF AMERICA 12560 RAYMER STREET NORTH HOLLYWOOD CA 91605 TRANSPORTATION 152996 2 31305 960953 992258 TUITION 611710 10369304 10369304 OTHER SCHOOL ACTIVITIES 611710 326028 326028 TRANSPORTATION 611710 176293 176293 10871625 693 693 170751 31305 54962 115789 115789 OTHER FUNDRAISING REVENUE,NET 23274 23274 23274 12003639 10871625 139756 889833 889833 547455 215885 223308 108262 5698042 4754512 791725 151805 170102 145749 24353 712475 552630 141645 18200 460403 371549 70262 18592 54074 54074 36000 36000 51302 8031 43271 24901 10018 13508 1375 41273 31112 10161 57867 28989 17936 10942 305808 152904 152904 638831 489005 149826 128581 76783 51798 PROGRAM COSTS 809436 809436 BUILDING & MAINTENANCE 305276 48707 256569 ADMINISTRATIVE EXPENSE 305044 80157 174287 50600 TRANSPORTATION 174584 174584 469893 330373 71988 67532 11881180 9139145 2304566 437469 429041 944653 4973338 4766794 101292 36712 87637 123230 21921 44552 209297 142777 17189158 5038415 12190341 12150743 199682 193114 364721 17553 18577270 18420128 678899 624515 2585563 2285857 8500000 8574489 11764462 11484861 X 5117013 5259702 1578000 1557565 117795 118000 6812808 6935267 18577270 18420128 122459 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 118000 118000 117795 117795 117795 117795 117795 307 307 117795 117795 300 300 117795 1.00000 true false 4085906 4085906 8944092 2468756 6475336 2587575 1367085 1220490 1137110 804747 332363 434475 397827 36648 12150743 X 11113806 11113806 889833 889833 12003639 10991347 10991347 889833 889833 11881180 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, 2016 AND 2015, 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 889,833 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 889,833 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 889,833 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 889,833 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 202056 31305 170751 31662 23300 202056 31305 170751 31662 23300 54962 115789 false FINANCIAL AID 46 889833 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 false X X X X false false false false false false false false false DON COOK DIRECTOR OF FINANCE 171893 5000 516 6333 7720 191462 NANCY NICHOLS DIR OF ADVANCEMENT 162471 792 21185 7413 191861 MUIR MEREDITH HEAD OF SCHOOL 161692 20000 3762 15192 35168 235814 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, PAGE 6, PART VI, LINE 11B THE EXECUTIVE AND FINANCE COMMITTEE REVIEW THE DRAFT OF THE TAX RETURN AND APPROVE IT FOR FILING, AS AUTHORIZED BY THE BOARD. AS PART OF THE REVIEW, THE BALANCES REPROTED IN THE RETURN ARE COMPARED TO THE AUDITED FINANCIAL STATEMENTS AS WELL AS INTERNAL RECORDS. 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, CALISBOA SURVEY, AND GOLDSTAR. 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, CALISBOA SURVEY, AND GOLDSTAR. 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 -889,833 SCHOLARSHIPS AWARDED 889,833