2014-05-05T17:46:27-07:00 2013-06-30 SingerLewak LLP 10960 Wilshire Blvd Ste 700 Los Angeles CA 90024 990 2012-07-01 954557774 Summit View School SUMM 8187810360 13130 Burbank Blvd Sherman Oaks CA 91401 Michael Love 2014-05-05 true Lior Temkin CPA P00748170 3104773924 2012 2015-11-30 17:44:51Z 5304388 false false X www.thehelpgroup.org X 1995 CA See Form 990, Part III, Line 4a 12 11 51 7 0 363380 220345 4748379 5052285 16858 12875 -5418 18883 5123199 5304388 0 0 2994302 3094294 0 0 2098803 2067600 5093105 5161894 30094 142494 6467461 6360714 628675 379434 5838786 5981280 See Form 990, Part III, Line 4a false false 4799616 5071168 Summit View School offers special education day school programs for elementary and secondary students with learning disabilities. Students are referred by various local school districts and other governmental and private referrals. Participation in Summit View School's programs enhance students self-esteem and academic and social success. Summit View School also operates Coldwater Canyon Prep which educates high school students with learning disabilities and mild social/emotional challenges. 4799616 true true false false false false false false false false true false false true false true false true true false false false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false true 0 0 false 51 true false false false false false false true true false 0 false false false false false false false false false false X 12 11 true false false false false false false true true false false true true true true true true true true false CA X X Edna Ramos 8189475534 13130 Burbank Blvd Sherman Oaks CA 914016037 Richard M Zelle 1.00 1.00 X 0 0 0 Judd Swarzman 1.00 1.00 X 0 0 0 Ken Solomon 1.00 1.00 X 0 0 0 Martin Lasky DDS 1.00 1.00 X 0 0 0 Perry Katz 1.00 1.00 X 0 0 0 David Firestone DDS 1.00 1.00 X 0 0 0 Robert Dorman 1.00 1.00 X 0 0 0 Susan Berk 1.00 1.00 X 0 0 0 Joy Monkarsh 1.00 1.00 X 0 0 0 Barry N NagoshinerCPA 2.00 2.00 X X 0 0 0 Jerrold Monkarsh 2.00 2.00 X X 0 0 0 Howard Tenenbaum 2.00 2.00 X X 0 0 0 Barbara Firestone PhD 4.00 46.00 X X 22295 293947 102660 Gary H Carmona 2.00 2.00 X X 0 0 0 Michael Love 3.00 37.00 X 12953 170780 5609 Susan Berman PhD 4.00 46.00 X 17572 231676 39358 Thomas Komp 2.00 22.00 X 9777 128894 33 Nancy Rosenfelt MA 16.00 16.00 X 71629 71629 202 Edna Ramos 3.00 37.00 X 10464 137966 295 Jason Bolton PhD 3.00 37.00 X 8606 113463 5470 John T Farrimond 3.00 37.00 X 10897 143662 5439 Randall Kissel 3.00 37.00 X 9594 126489 24188 173787 1418506 183254 0 false true false Ruggieri Construction Inc 13700 Chandler Blvd Sherman Oaks CA 91401 Maintenance 162184 Administrative Services 2129 W Rosecrans Ave Gardena CA 90249 Transportation 751595 2 220345 220345 Transportation 480000 601966 601966 Speech and Language 624100 70084 70084 Occupational Therapy 624100 22756 22756 Counseling 624100 180413 180413 Basic Education 611710 4153372 4153372 23694 23694 5052285 12875 12875 0 0 0 0 0 0 0 Misc. Income 900099 18883 18883 18883 5304388 5071168 12875 0 0 0 0 67046 17266 49780 0 2599196 2392571 206625 0 278593 254375 24218 149459 135884 13575 0 16729 13541 3188 6630 1714 4916 0 0 0 0 0 11049 9149 1900 0 0 410019 395893 14126 0 0 5446 4302 1144 56619 56619 0 212519 212519 40799 40799 Employee Expense 30820 21397 9423 Client Related Expenses 243503 240391 3112 Professional Fees- Others 294031 286419 7612 Client Transportation 646753 646753 92683 70024 22659 5161894 4799616 362278 0 625 625 1366007 1281568 0 1021869 792933 0 0 0 0 259 4221 6813228 2947357 4078701 3865871 0 0 0 0 415496 6467461 6360714 521430 334700 23091 44734 84154 628675 379434 X 5838786 5981280 5838786 5981280 6467461 6360714 142494 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1475489 1475489 5040068 2756794 2283274 90917 24693 66224 206754 165870 40884 3865871 Due from affiliate 415496 415496 X 5323789 19401 19401 5304388 5304388 5181295 19401 19401 5161894 5161894 Part X Part X : FIN48 Footnote Summit View School and its affiliates are exempt from federal income and excise taxes and California franchise taxes as an organization described under Section 501 ( c)(3) of the Internal Revenue Code and related state codes. However, Summit View School is subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the combined financial statements taken as a whole. Summit View School recognizes the impact of tax positions on the financial statements in accordance with FASB ASC Topic No. 740, "Accounting for Uncertainty in Income Taxes." ASC Topic No. 740 ("ASC 740") clarifies the uncertainty in income taxes recognized in an enterprise's financial statement in accordance with FASB Statements No. 109, "Accounting for Income Taxes," and prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on de-recognition of tax benefits, classification on the balance sheet, interest and penalties, disclosure and transition. During the years ended June 30, 2013 and 2012, Summit View School performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which may have an effect on its tax-exempt status. true true true true false true true false false false false false false false false false false true Schedule E, Line 4 - Explanation of Records and Materials Not Maintained The organization does not offer scholarships or financial assistance. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized "All of the programs of Summit View School admit clients of any race, color, national or ethnic origin, religion and of either sex," is publicized on the website and application forms. X X X false false false false false false false false false false Susan Berman PhD 15104 199143 2468 32533 2775 36583 20347 268259 Randall Kissel 9241 121841 353 4648 1705 22483 11299 148972 Michael Love 12248 161485 705 9295 395 5214 13348 175994 John T Farrimond 9839 129719 1058 13943 383 5056 11280 148718 Barbara Firestone PhD 22295 293947 5464 72036 1774 23386 29533 389369 5425 72075 Form 990, Part VII, Section A, Line 1a "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a) for the CEO and COO reflects compensation from all related organizations listed in Schedule R and based on overall 50+ hour average work week. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available These documents are made available to the public upon request. Form 990, Part VI, Line 18 Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Tax return is available on www.gudiestar.org. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation for the CEO is reviewed by the Compensation Committee, by the Executive Committee, and presented by the Compensation Committee to the Board of Directors for final review and approval. Compensation for Key Employees is reviewed by the CEO and the COO (COO does not participate in review of COO compensation).These recommendations are reviewed by the Compensation Committee and Executive Committee and presented by the Compensation Committee to the Board of Directors for final review and approval. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Each Officer, Director, or Key Employee is required to complete and submit a disclosure annually. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 Review comprises a multi step process:1)review by the organization's outside independent CPA firm,2)review by the Sr. VP -Finance,3)Review by President & CEO,4) review and approval by the CFO. The Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Barbara Firestone, Ph.D.David Firestone, D.D.S.Husband and WifeJoy MonkarshJerrold MonkarshHusband and WifeJerrold MonkarshMartin Lasky, D.D.S.Brothers-in-law The Help Group West 13130 Burbank Blvd Sherman Oaks CA 91401 954750066 Special Education CA 501c3 2 NA false New Opportunities for Living 13130 Burbank Blvd Sherman Oaks CA 91401 954253162 Residential Facilities CA 501c3 7 NA false Pacific Living Alternatives 13130 Burbank Blvd Sherman Oaks CA 91401 954253163 Residential Facilities CA 501c3 7 NA false Project Six 13130 Burbank Blvd Sherman Oaks CA 91401 953674639 Residential Care CA 501c3 9 NA false New School for Child Development 13130 Burbank Blvd Sherman Oaks CA 91401 953295132 Special Education CA 501c3 2 NA false The Help Group Child and Family Center 13130 Burbank Blvd Sherman Oaks CA 91401 952226790 Mental Health Services CA 501c3 9 NA false false false false false false false false false false true true true true true true false false true true The Help Group West s -5386190 Actual The Help Group West r -5386190 Actual The Help Group West o -5386190 Actual The Help Group West n -5386190 Actual The Help Group West m -5386190 Actual The Help Group West l -5386190 Actual The Help Group West k -5386190 Actual The Help Group West j -5386190 Actual Project Six s 512743 Actual Project Six r 512743 Actual New School for Child Development s 10393118 Actual New School for Child Development r 10393118 Actual New School for Child Development o 10393118 Actual New School for Child Development n 10393118 Actual New School for Child Development m 10393118 Actual New School for Child Development l 10393118 Actual New School for Child Development k 10393118 Actual New School for Child Development j 10393118 Actual The Help Group Child and Family Center s -5104176 Actual The Help Group Child and Family Center r -5104176 Actual The Help Group Child and Family Center o -5104176 Actual The Help Group Child and Family Center n -5104176 Actual The Help Group Child and Family Center m -5104176 Actual The Help Group Child and Family Center l -5104176 Actual The Help Group Child and Family Center k -5104176 Actual The Help Group Child and Family Center j -5104176 Actual Schedule R, Part V, Line 2 Transactions with related organizations reflect ending balance as of 6/30/13 which represents the net cumulative balance since inception with the related entity listed.