2015-04-14T15:08:09-05:00 2014-06-30 952793306 KELLOGG & ANDELSON 21700 OXNARD ST STE 900 WOODLAND HILLS CA 91367 990 2013-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91316 DON COOK DIRECTOR OF FINANCE&OPERATIONS 8189865045 2014-11-15 true YEFIM SKLYAR CPA P00362128 8189715100 2015-04-14 2013 2016-02-25 16:41:14Z DON COOK 5461 LOUISE AVE ENCINO CA 91316 10213834 false X WWW.WESTMARKSCHOOL.ORG X 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 20 162 75 0 1695273 1032635 8388894 9005127 648 1146 95215 123634 10180030 10162542 606179 635965 0 6511249 6823053 0 388614 2648602 3101158 9766030 10560176 414000 -397634 15822622 18100917 8698455 11374384 7124167 6726533 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 7893732 635965 9005127 ASSISTING STUDENTS WITH LEARNING DIFFERENCES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (233 ENROLLED STUDENTS). 7893732 true true false false false false false false false true true false false true false true true false true false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 48 0 true 162 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 true true true true true true false CA X X DON COOK 8189865045 5461 LOUISE AVE ENCINO CA 91316 TESS AYERS TRUSTEE 1.00 X 0 0 0 WAYNE BAILEY TRUSTEE 1.00 X 0 0 0 DAVID CLARK TRUSTEE 1.00 X 0 0 0 DAWNMARIE CUNNION TRUSTEE 1.00 X 0 0 0 SUSANNE DANIELS VICE CHAIR 1.00 X 0 0 0 ELIZABETH ENGLISH TRUSTEE 1.00 X 0 0 0 ANDREW FURGATCH TREASURER 1.00 X 0 0 0 JOLYON GISSELL TRUSTEE 1.00 X 0 0 0 RON GUZMAN TRUSTEE 1.00 X 0 0 0 ROBERT HOYT TRUSTEE 1.00 X 0 0 0 DAVID CRONENBOLD JR TRUSTEE EMER 1.00 X 0 0 0 KATHLEEN KENNEDY TRUSTEE 1.00 X 0 0 0 DEBORAH LIEBLING TRUSTEE 1.00 X 0 0 0 LAURA LIZER TRUSTEE 1.00 X 0 0 0 ANDREA MACK TRUSTEE 1.00 X 0 0 0 JAMIE MONTGOMERY TRUSTEE 1.00 X 0 0 0 CHARLES NELSON SECRETARY 1.00 X 0 0 0 CHIP ROBERTSON VICE CHAIR 1.00 X 0 0 0 RAE SANCHINI TOBEY CHAIR 1.00 X 0 0 0 MIKE TOLLIN TRUSTEE 1.00 X 0 0 0 DON COOK DIR. OF FINA 40.00 X 149972 0 9614 MUIR MEREDITH HEAD OF SCHO 40.00 X 243764 0 86336 CLARENCE PERKINS ASSOC. HEAD 40.00 X 143163 0 7041 SPELLMAN JENNIFER DIR. OF LOWE 40.00 X 118764 0 6307 HAMITON SARAH DIR. OF STUD 40.00 X 102131 0 6307 757794 115605 5 false true false HYPHERNET BUSINESS TECHNOLOGY 14761 HOTEL CIRCLE SOUTH SUITE 350 SAN DIEGO CA 92108 TECH. SOLUTION 169104 LA DEPT OF WATER POWER PO BOX 30808 LOS ANGELES CA 90030 WATER & POWER 127468 ED GRUSH GENERAL CONTRACTOR INC 3236 EAST WILLOW STREET SIGNAL HILL CA 90755 CONSTRUCTION 115499 3 1032635 83881 1032635 TUITION 611710 8743720 8743720 TRANSPORTATION 611710 135688 135688 OTHER SCHOOL ACTIVITIES 611710 125719 125719 9005127 1146 1146 173912 51292 122620 122620 OTHER FUNDRAISING REVENUE 1014 1014 1014 10162542 9005127 124780 635965 635965 639890 213294 252072 174524 4945420 4274226 624635 46559 179190 137522 41668 657491 493628 136785 27078 401062 328977 57467 14618 19387 19387 39000 39000 20575 6176 14399 23661 11831 11830 2292 2292 27636 17779 5500 4357 134946 67435 67511 616613 481367 135246 141089 84186 56903 PROGRAM COSTS 656998 656998 MISCELLANEOUS 560991 227231 218629 115131 WRITE-OFF 383558 383558 BUILDING AND MAINTENANCE 228243 20340 207903 246169 236777 3045 6347 10560176 7893732 2277830 388614 919961 840906 2725134 3327593 176723 72195 78198 44489 8601 19199 144921 154242 14930273 3904382 11342120 11025891 312626 209751 114338 2406651 15822622 18100917 439367 722074 1849088 2152310 6410000 8500000 8698455 11374384 X 5512183 5158000 1494189 1450533 117795 118000 7124167 6726533 15822622 18100917 -397634 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117795 117795 117795 307 307 117795 117795 300 300 117795 117795 100 100 117795 117795 200 200 117795 false false 3094579 3094579 8206705 1977759 6228946 2490032 1006163 1483869 736926 556454 180472 402031 364006 38025 11025891 FIRST REPUBLIC BANK - LOAN ACCOUNT 2064635 CONSTRUCTION IN PROGRESS 342016 2406651 9520608 9520608 641934 641934 10162542 9918242 9918242 641934 641934 10560176 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (3) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. HOWEVER, IT IS SUBJECT TO FEDERAL AND CALIFORNIA INCOME TAX ON UNREALTED BUSINESS INCOME (UBI), IF ANY AS STIPULATED IN IRC SECTION 511. THE SCHOOL EVALUTES UNCERTAIN TAX POSITION THROUGH ITS REVIEW OF THE SOURCES OF INCOME TO IDENTITY UBI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX EXEMPT STATUS. THE EFFECT OF THE UNCERTAINITY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMATABLE. AS OF JUNE 30, 2014 AND 2013, THE SCHOOL HAD NO UNCERTAIN TAX POSITION REQUIRING ACCRUAL. THE SCHOOL FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 FOR THEIR FEDERAL AND 2009 FOR THEIR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B 641,934 SCHEDULE D, PAGE 4, PART XII, LINE 4B 641,934 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS: CONSIST OF (1) SCHOLARSHIPS AWARDED OF 635,965 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENT; AND (2) FUNDRAISING EXPENSES 5,969 THAT NETTED AGAINST FUNDRAISING REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS: CONSIST OF (1) SCHOLARSHIPS AWARDED OF 635,965 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENT; AND (2) FUNDRAISING EXPENSES 5,969 THAT NETTED AGAINST FUNDRAISING REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART V, LINE 4 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS 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. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 SEE SUPPLEMENTAL PAGE GALA 173912 173912 27275 24017 173912 173912 27275 24017 51292 122620 true FINANCIAL AID 39 635965 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 DIR. OF FINANCE OPER 144972 5000 8754 860 159586 MUIR MEREDITH HEAD OF SCHOOL 217256 20000 6508 15649 70687 330100 CLARENCE PERKINS ASSOC. HEAD OF SCHOO 143163 7041 150204 SCHEDULE J, PAGE 1, PART I, LINE 1A IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. X 2 11881 FMV X EQUIPMENT,PIANO 2 72000 FMV false false false 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 -641,934 641,934