LEARNING WITH A DIFFERENCE INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LEARNING WITH A DIFFERENCE INC (EIN 95-4616645)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-09
IRS object ID: 201441299349302679
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule I
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-09T15:51:05-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KELLOGG & ANDELSON	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	21700 OXNARD BLVD STE 900	AddressLine1
City	WOODLAND HILLS	City
State	CA	State
ZIP Code	91367	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	954616645	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LEARNING WITH A DIFFERENCE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LEAR	NameControl
Phone	8189865045	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5461 LOUISE AVENUE	AddressLine1
City	ENCINO	City
State	CA	State
ZIP Code	91316	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DON COOK	Name
Title	DIRECTOR OF FINANCE&OPERATIONS	Title
Phone	8189865045	Phone
Date Signed	2014-05-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	YEFIM SKLYAR CPA	Name
Phone	8189715100	Phone
Date Prepared	2014-05-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DON COOK	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	5461 LOUISE AVE	AddressLine1
City	ENCINO	City
State	CA	State
ZIP Code	91316	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10223095	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.WESTMARKSCHOOL.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	20	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	20	NbrIndependentVotingMembers
Total Nbr Employees	168	TotalNbrEmployees
Total Nbr Volunteers	75	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	987296	ContributionsGrantsPriorYear
Contributions Grants Current Year	1695273	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7905695	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8388894	ProgramServiceRevenueCY
Investment Income Prior Year	1604	InvestmentIncomePriorYear
Investment Income Current Year	648	InvestmentIncomeCurrentYear
Other Revenue Prior Year	114020	OtherRevenuePriorYear
Other Revenue Current Year	95215	OtherRevenueCurrentYear
Total Revenue Prior Year	9008615	TotalRevenuePriorYear
Total Revenue Current Year	10180030	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	415040	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	606179	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	6047224	SalariesEtcPriorYear
Salaries Etc Current Year	6511249	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	320939	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2459635	OtherExpensePriorYear
Other Expenses Current Year	2648602	OtherExpensesCurrentYear
Total Expenses Prior Year	8921899	TotalExpensesPriorYear
Total Expenses Current Year	9766030	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	86716	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	414000	RevenuesLessExpensesCY
Total Assets BOY	15972526	TotalAssetsBOY
Total Assets EOY	15822622	TotalAssetsEOY
Total Liabilities BOY	9262359	TotalLiabilitiesBOY
Total Liabilities EOY	8698455	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6710167	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7124167	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7656615	Expense
Grants	606179	Grants
Revenue	8388894	Revenue
Description	ASSISTING STUDENTS WITH LEARNING DIFFERENCES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (225 ENROLLED STUDENTS).	Description
Total Program Service Expense	7656615	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	38	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	168	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	20	NbrVotingGoverningBodyMembers
Number Independent Voting Members	20	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DON COOK	NamePerson
Telephone Number	8189865045	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5461 LOUISE AVE	AddressLine1
City	ENCINO	City
State	CA	State
ZIP Code	91316	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (24 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
TESS AYERS
TRUSTEE	1.00	X	0	0	0
WAYNE BAILEY
TRUSTEE	1.00	X	0	0	0
VICTOR COLEMAN
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
LAURA ROBBINS
TRUSTEE	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
SIMON WISE
TRUSTEE	1.00	X	0	0	0
JAMIE MONTGOMERY
CHAIR	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
DAVID CRONENBOLD JR
TRUSTEE EMER	1.00	X	0	0	0
MUIR MEREDITH
HEAD OF SCHO	40.00		234610	0	80381	X
DON COOK
DIR. OF FINA	40.00		139412	0	3897	X
SCALES CULVER
DIR. OF ADVA	40.00		113681	0	5919		X
SPELLMAN JENNIFER
DIR. OF LOWE	40.00		112966	0	5919		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	600669	TotalReportableCompFromOrg
Total Other Compensation	96116	TotalOtherCompensation
Number Individuals GT100 K	4	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	1695273	AllOtherContributions
Total Contributions	1695273	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	611710	8176896	8176896
OTHER SCHOOL ACTIVITIES	611710	124998	124998
TRANSPORTATION	611710	87000	87000

Field	Value	IRS element (for citing)
Total Program Service Revenue	8388894	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	648	TotalRevenueColumn
Exclusion	$648	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	137758	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	43065	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	94693	TotalRevenueColumn
Exclusion	$94,693	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER FUNDRAISING REVENUE	Description
Total Revenue Column	522	TotalRevenueColumn
Exclusion	$522	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	522	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10180030	TotalRevenueColumn
Related Or Exempt Function Income	8388894	RelatedOrExemptFunctionIncome
Exclusion	$95,863	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	606179	Total
Program Services	606179	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	458300	Total
Program Services	152765	ProgramServices
Management And General	180538	ManagementAndGeneral
Fundraising	124997	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	4924191	Total
Program Services	4158823	ProgramServices
Management And General	669029	ManagementAndGeneral
Fundraising	96339	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	150258	Total
Program Services	114373	ProgramServices
Management And General	35885	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	594072	Total
Program Services	451923	ProgramServices
Management And General	120575	ManagementAndGeneral
Fundraising	21574	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	384428	Total
Program Services	312736	ProgramServices
Management And General	55062	ManagementAndGeneral
Fundraising	16630	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	38840	Total
Management And General	38840	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	32275	Total
Management And General	32275	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	17361	Total
Program Services	5934	ProgramServices
Management And General	11427	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	28944	Total
Program Services	13645	ProgramServices
Management And General	15299	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1174	Total
Management And General	1174	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	22369	Total
Program Services	15640	ProgramServices
Management And General	2622	ManagementAndGeneral
Fundraising	4107	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	116844	Total
Program Services	58340	ProgramServices
Management And General	58504	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	601336	Total
Program Services	476664	ProgramServices
Management And General	124672	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	132463	Total
Program Services	89179	ProgramServices
Management And General	43284	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PROGRAM COSTS	723793	723793
MISCELLANEOUS	523715	249506	226939	47270
BUILDING AND MAINTENANCE	188946	21494	167452
SUMMER ENRICHMENT PROGRAM	149402	149402

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	71140	Total
Program Services	56219	ProgramServices
Management And General	4899	ManagementAndGeneral
Fundraising	10022	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	9766030	Total
Program Services	7656615	ProgramServices
Management And General	1788476	ManagementAndGeneral
Fundraising	320939	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	640185	BOY
EOY	919961	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2170309	BOY
EOY	2725134	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	492640	BOY
EOY	176723	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	139615	BOY
EOY	78198	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	12057	BOY
EOY	8601	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	160504	BOY
EOY	144921	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	14915034	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3572914	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	11857462	BOY
EOY	11342120	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	332822	BOY
EOY	312626	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	166932	BOY
EOY	114338	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	15972526	BOY
EOY	15822622	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	323882	BOY
EOY	439367	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2043381	BOY
EOY	1849088	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	6570000	BOY
EOY	6410000	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	325096	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	9262359	BOY
EOY	8698455	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6188183	BOY
EOY	5512183	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	404189	BOY
EOY	1494189	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	117795	BOY
EOY	117795	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6710167	BOY
EOY	7124167	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15972526	BOY
EOY	15822622	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	414000	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	117795	BeginningOfYearBalance
Investment Earnings Or Losses	307	InvestmentEarningsOrLosses
Other Expenditures	307	OtherExpenditures
End Of Year Balance	117795	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	117795	BeginningOfYearBalance
Investment Earnings Or Losses	300	InvestmentEarningsOrLosses
Other Expenditures	300	OtherExpenditures
End Of Year Balance	117795	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	117795	BeginningOfYearBalance
Investment Earnings Or Losses	100	InvestmentEarningsOrLosses
Other Expenditures	100	OtherExpenditures
End Of Year Balance	117795	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	117795	BeginningOfYearBalance
Investment Earnings Or Losses	200	InvestmentEarningsOrLosses
Other Expenditures	200	OtherExpenditures
End Of Year Balance	117795	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3094579	OtherCostOrOtherBasis
Book Value	3094579	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8196707	OtherCostOrOtherBasis
Depreciation	1737252	Depreciation
Book Value	6459455	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2304376	OtherCostOrOtherBasis
Depreciation	801186	Depreciation
Book Value	1503190	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	929917	OtherCostOrOtherBasis
Depreciation	691009	Depreciation
Book Value	238908	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	389455	OtherCostOrOtherBasis
Depreciation	343467	Depreciation
Book Value	45988	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	11342120	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	9564856	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	9564856	RevenueSubtotal
Other Revenues Not Included	615174	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	615174	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	10180030	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	9150856	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	9150856	ExpensesSubtotal
Other Expenses Not Included	615174	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	615174	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	9766030	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER ASC 740 (FIN 48) 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, 2013 AND 2012, 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 2009 FOR THEIR FEDERAL AND 2008 FOR THEIR STATE TAX FILINGS.
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 4B	615,174
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	615,174
SUPPLEMENTAL FINANCIAL INFORMATION	SCHEDULE D, PAGE 4, PART XIII	PART XI, LINE 4B OTHER ADJUSTMENTS: CONSIST OF (1) SCHOLARSHIPS AWARDED OF 606,179 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENT; AND (2) FUNDRAISING EXPENSES 8,995 THAT NETTED AGAINST FUNDRAISING REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS: CONSIST OF (1) SCHOLARSHIPS AWARDED OF 606,179 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENT; AND (2) FUNDRAISING EXPENSES 8,995 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.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	SEE SUPPLEMENTAL PAGE	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GALA	NameOfEvent1
Gross Receipts Event1	137758	GrossReceiptsEvent1
Gross Revenue Event1	137758	GrossRevenueEvent1
Rent Facility Costs Event1	23657	RentFacilityCostsEvent1
Other Direct Expenses Event1	19408	OtherDirectExpensesEvent1
Gross Receipts Total	137758	GrossReceiptsTotal
Gross Revenue Total Events	137758	GrossRevenueTotalEvents
Rent Facility Costs Total Events	23657	RentFacilityCostsTotalEvents
Other Direct Expenses Total Events	19408	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	43065	DirectExpenseSummaryEvents
Net Income Summary	94693	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	FINANCIAL AID	TypeOfGrant
Number Of Recipients	40	NumberOfRecipients
Amount Of Cash Grant	606179	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE I, PAGE 4, PART IV	ReturnReference
Explanation	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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	false	SubstantiationRequired
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	MUIR MEREDITH	NamePerson
Title	HEAD OF SCHOOL	Title
Base Compensation Filing Org	234610	BaseCompensationFilingOrg
Deferred Comp Filing Org	11381	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	69000	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	314991	TotalCompensationFilingOrg
Comp Report Prior990 Filing Org	304827	CompReportPrior990FilingOrg

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	FRINGE OR EXPENSE EXPLANATION	Identifier
Return Reference	SCHEDULE J, PAGE 1, PART I, LINE 1A	ReturnReference
Explanation	IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	CA INFRASTRUCTURE AND ECONOMIC DEVE	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	630304653	IssuerEIN
CUSIP Number	13033WWRO	CUSIPNumber
Date Issued	2006-11-17	DateIssued
Issue Price	7000000	IssuePrice
Description Of Purpose	EXPAND/RENOVATE FACILITIES & REHABILITATION.	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	7000000	TotalProceeds
Issuance Costs From Proceeds	219900	IssuanceCostsFromProceeds
Capital Expenditures	2680000	CapitalExpenditures
Year Of Subst Completion	2009	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	false	RebateNotDueYet
Exception To Rebate	false	ExceptionToRebate
No Rebate Due	false	NoRebateDue
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	false	ProcToUndertkCorrectiveAction

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE K	ReturnReference
Explanation	CA INFRASTRUCTURE AND ECONOMIC DEVE SCHEDULE K PART I BOND ISSUES A ISSUER NAME CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK F DESCRIPTION OF PURPOSE TO EXPAND RENOVATE AND REHABILITATE THE SCHOOLS FACILITIES AND TO REFINANCE THE PRIOR DEBT RELATED TO THE ACQUISTIONS OF THE SCHOOLS CAMPUS	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	MANAGEMENT MONITORS AND ENFORCES COMPLIANCES ON A REGULAR BASIS.
COMPENSATION PROCESS FOR TOP OFFICIAL	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.
COMPENSATION PROCESS FOR OFFICERS	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	-615,174 615,174