2015-02-09T17:58:12-06:00 2014-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BOULEVARD SUITE 500 SAN RAMON CA 945834600 990 2013-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 ROBERT J DWORKOSKI HEADMASTER 8185916500 2015-02-05 1 LYNN HENLEY P00356034 9257902600 2013 2016-03-07 17:11:31Z ROBERT J DWORKOSKI 23620 MULHOLLAND HWY CALABASAS CA 91302 45969206 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 27 27 452 50 0 0 2990847 3028586 39533881 41854651 1166870 361751 420804 386509 44112402 45631497 3526461 3744470 0 0 25876977 25965448 0 0 1063771 12585705 13731711 41989143 43441629 2123259 2189868 90847949 103322754 52171740 60855379 38676209 42467375 X 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. 0 0 36139690 3744470 41854651 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 1,200 STUDENTS, MAKING IT THE FOURTH 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. 36139690 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 57 0 1 452 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LISSA SHOLTY BUSINESS MANAGER AND CONTROLLER 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 HALE BEHZADI TRUSTEE 1.00 X 0 0 0 THOMAS BOONE TRUSTEE 1.00 X 0 0 0 JOE CARIERI CHAIR 1.00 X X 0 0 0 STEVEN CARLSON TRUSTEE 1.00 X 0 0 0 SETH CASDEN TRUSTEE 1.00 X 0 0 0 LYN DE LOGI TRUSTEE 1.00 X 0 0 0 CHRISTINA DERONDE TRUSTEE 1.00 X 0 0 0 GINGER DETTERMAN TRUSTEE 1.00 X 0 0 0 DIRK GATES TRUSTEE 1.00 X 0 0 0 MEGHAN HANDY SECRETARY 1.00 X X 0 0 0 JEREMY HELFAND TRUSTEE 1.00 X 0 0 0 HAL HERMELEE TRUSTEE 1.00 X 0 0 0 KRAIG KITCHIN TRUSTEE 1.00 X 0 0 0 BILL MALCOLM TRUSTEE 1.00 X 0 0 0 DAN MELLINKOFF TRUSTEE 1.00 X 0 0 0 MICHAEL MURPHY TRUSTEE 1.00 X 0 0 0 JOHN NADOLENCO VICE CHAIR 1.00 X X 0 0 0 JERRY PAUL TRUSTEE 1.00 X 0 0 0 CHARLES SCHETTER TRUSTEE 1.00 X 0 0 0 MATTHEW SERLETIC TRUSTEE 1.00 X 0 0 0 JEFFREY STIBEL TRUSTEE 1.00 X 0 0 0 SHELLY SUMPTER GILLYARD TRUSTEE 1.00 X 0 0 0 SHARON TESORIERO TRUSTEE 1.00 X 0 0 0 ROBERT WEBSTER FINANCE CHAIR 1.00 X X 0 0 0 JONATHAN WOLFSON TRUSTEE 1.00 X 0 0 0 KUMAR YAMANI TRUSTEE 1.00 X 0 0 0 KEITH ZIMMET TRUSTEE 1.00 X 0 0 0 ROBERT DWORKOSKI HEADMASTER 40.00 X 598562 0 22813 PAUL ROSENBAUM COO 40.00 X 337089 0 42545 DIANE SHANK START 52014 CFO 40.00 X 0 0 0 AMY MAENTZ DIRECTOR OF STRATEGIC PARTNERSHIPS 40.00 X 164352 0 21667 ALAN HOWIE HEAD OF UPPER SCHOOL 40.00 X 154916 0 14175 LAUREL TEW CHIEF ENROLLMENT OFFICER 40.00 X 139164 0 49144 VICTOR PESIRI DIRECTOR OF FACILITIES & CONSTRUCTION 40.00 X 137824 0 12912 PATRICK MOYAL DIRECTOR OF ATHLETICS 40.00 X 149928 0 14476 1681835 0 177732 18 0 1 0 SAGE DINING SERVICES INC 1402 YORK RD STE 100 LUTHERVILLE MD 21093 FOOD SERVICES 1051196 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUSING 559525 HELLAS CONSTRUCTION INC 12710 RESEARCH BLVD STE 240 AUSTIN TX 78759 FIELD TURF 388501 KALBAN ARCHITECTS 10585 SANTA MONICA BLVD STE 160 LOS ANGELES CA 90025 ARCHITECT 364493 TRANSIT SYSTEMS UNLIMITED INC 8976 LAUREL CANYON BLVD SUN VALLEY CA 91352 BUSING 136741 7 56265 2972321 18512 3028586 TUITION AND FEES 611600 38732923 38732923 AUXILIARY SERVICES 611710 2473149 2473149 FIELD TRIPS & ACTIVITIES 900099 648579 648579 41854651 361751 361751 72000 74130 -2130 -2130 -2130 652218 56265 263579 388639 388639 45631497 41854651 0 748260 3744470 3744470 1005510 477087 351045 177378 147410 147410 20487689 17130788 2794019 562882 273823 83203 158583 32037 2339366 1962950 366837 9579 1711650 1439474 221880 50296 63116 63116 56224 56224 634303 580929 53374 132937 132937 131835 131835 224075 224075 1150938 951614 199324 548216 548216 172951 77252 95699 1372000 1372000 3586565 3192043 358657 35865 INSTRUCTIONAL SUPPLIES 2479577 2479577 STUDENT ACTIVITIES 1601447 1601447 OTHER EXPENSES 1346182 1283385 62797 PROFESSIONAL DEVELOPMEN 231345 231345 43441629 36139690 6238168 1063771 1589378 3397788 18694643 24640645 716420 641993 22222 50780 56929 53002 538476 507592 85740627 25428813 57696954 60311814 10785287 12991202 747640 727938 90847949 103322754 2681065 3221285 13342307 18168480 33440736 35077963 1296113 2988491 1411519 1399160 52171740 60855379 X 33202920 36056412 1929033 2832454 3544256 3578509 38676209 42467375 90847949 103322754 2189868 1601298 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11017555 375806 1816933 14993 13195301 8763536 1230866 1073739 50586 11017555 8046007 295628 480049 58148 8763536 6581782 237310 1243452 16537 8046007 5260565 856515 488053 23351 6581782 0.59550 0.27120 0.13330 0 0 8840492 8840492 66296097 18577931 47718166 8654671 6381923 2272748 1949367 468959 1480408 60311814 DEFERRED COMPENSATION LIABILITY 1399160 1399160 X 43488325 1601298 1601298 41887027 3744470 3744470 45631497 39697159 0 39697159 3744470 3744470 43441629 PART V, LINE 4: THE APPROPRIATION OF ENDOWMENT FUNDS WILL BE USED FOR GENERAL EDUCATIONAL PROGRAM SERVICES. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2014 AND 2013, 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 3,744,470. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,744,470. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT WAS PUBLISHED IN THE L.A. TIMES AS A CONSORTIUM OF ABOUT 90 INDEPENDENT SCHOOLS THROUGHOUT CALIFORNIA. THE STATEMENT SAYS: THE FOLLOWING SCHOOLS ADMIT STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO THE STUDENTS AT THE SCHOOLS. (LIST OF APPROXIMATELY 90 SCHOOLS LISTED) THE SCHOOLS DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION IN ADMINISTRATION OF THEIR EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PAYMENTS, ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. BENEFIT DANCE 639094 56265 582829 82522 31154 71724 PARENT ASSOCIATION EVENTS 39299 39299 7302 57311 1 30090 30090 9231 4335 708483 56265 652218 99055 31154 133370 263579 388639 1 FINANCIAL AID 293 3734470 FMV SCHOLARSHIP 1 10000 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 1 0 0 0 0 0 0 0 ROBERT DWORKOSKI HEADMASTER 598562 0 0 0 0 0 12500 0 10313 0 621375 0 0 0 PAUL ROSENBAUM COO 327089 0 10000 0 0 0 24167 0 18378 0 379634 0 0 0 AMY MAENTZ DIRECTOR OF STRATEGIC PARTNERSHIPS 164352 0 0 0 0 0 21667 0 0 0 186019 0 0 0 ALAN HOWIE HEAD OF UPPER SCHOOL 154916 0 0 0 0 0 7980 0 6195 0 169091 0 0 0 LAUREL TEW CHIEF ENROLLMENT OFFICER 129164 0 10000 0 0 0 19917 0 29227 0 188308 0 0 0 VICTOR PESIRI DIRECTOR OF FACILITIES & CONSTRUCTIO 137824 0 0 0 0 0 7050 0 5862 0 150736 0 0 0 PATRICK MOYAL DIRECTOR OF ATHLETICS 142928 0 7000 0 0 0 6575 0 7901 0 164404 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE FOR HEADMASTER AND ASSOCIATE HEADMASTER (COO) AS IS TYPICAL IN THE CONTRACTS OF THESE EXECUTIVES. AUTO ALLOWANCE FOR HEADMASTER AND ASSOCIATE HEADMASTER, AS WELL AS AUTO EXPENSE REIMBURSEMENT, WHICH IS GROSSED UP. GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE AND LONG-TERM DISABILITY FOR HEADMASTER AND LIFE INSURANCE FOR THE ASSOCIATE HEADMASTER. MEDICAL EXPENSE REIMBURSEMENT GROSSED UP TO A MAXIMUM OF $20K PER FISCAL YEAR FOR HEADMASTER. DEPENDENT MEDICAL INSURANCE COVERAGE FOR HEADMASTER AND ASSOCIATE HEADMASTER. DISCRETIONARY SPENDING ACCOUNT EXPENSE FOR HEADMASTER WAS $9,931 AND FOR ASSOCIATE HEADMASTER WAS $8,832. PART I, LINE 4B THE ASSOCIATE HEADMASTER (COO), CHIEF ADVANCEMENT OFFICER, AND DIRECTOR OF ADMISSIONS AND FINANCIAL AID PARTICIPATE IN A QUALIFIED 457B PLAN ESTABLISHED WITH TIAA-CREF. VIEWPOINT MATCHES 2-1 ANY EMPLOYEE CONTRIBUTIONS. THE HEADMASTER HAS A DEFERRED COMPENSATION CLAUSE IN HIS EMPLOYMENT CONTRACT WHICH IS EARNED AT THE END OF THE CONTRACT. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 2012-03-21 39740000 CAPITAL IMPROVEMENTS 1 0 0 A 39740000 19067516 230000 15760947 4681537 1 0 0 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 A 0 KRIS DWORKOSKI SPOUSE OF AN OFFICER 147410 COMPENSATION IN THE AMOUNT OF $147,410. 0 FORM 990, PART VI, SECTION B, LINE 11 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 TRUSTEES AND OFFICERS REVIEW AND SIGN AN ANNUAL CODE OF UNDERSTANDING, WHICH INCLUDES A CONFLICT OF INTEREST DISCLOSURE SECTION. 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: FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. CASTLE OAKS LLC 23620 MULHOLLAND HWY CALABASAS CA 91302 RENTAL RESIDENCE CA 72000 1644311 VIEWPOINT EDUCATIONAL FOUNDATION