2014-05-09T15:51:05-05:00 2013-06-30 KELLOGG & ANDELSON 21700 OXNARD BLVD STE 900 WOODLAND HILLS CA 91367 990 2012-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91316 DON COOK 8189865045 2014-05-09 true YEFIM SKLYAR CPA 8189715100 2014-05-09 2012 2015-11-30 17:44:51Z DON COOK 5461 LOUISE AVE ENCINO CA 91316 10223095 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 20 168 75 0 987296 1695273 7905695 8388894 1604 648 114020 95215 9008615 10180030 415040 606179 0 6047224 6511249 0 320939 2459635 2648602 8921899 9766030 86716 414000 15972526 15822622 9262359 8698455 6710167 7124167 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 7656615 606179 8388894 ASSISTING STUDENTS WITH LEARNING DIFFERENCES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (225 ENROLLED STUDENTS). 7656615 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 true false false false false false false false false false false false false false false false false false false false true 38 0 true 168 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 1.00 X 0 0 0 WAYNE BAILEY 1.00 X 0 0 0 VICTOR COLEMAN 1.00 X 0 0 0 DAWNMARIE CUNNION 1.00 X 0 0 0 SUSANNE DANIELS 1.00 X 0 0 0 ELIZABETH ENGLISH 1.00 X 0 0 0 ANDREW FURGATCH 1.00 X 0 0 0 JOLYON GISSELL 1.00 X 0 0 0 RON GUZMAN 1.00 X 0 0 0 LAURA ROBBINS 1.00 X 0 0 0 KATHLEEN KENNEDY 1.00 X 0 0 0 DEBORAH LIEBLING 1.00 X 0 0 0 LAURA LIZER 1.00 X 0 0 0 SIMON WISE 1.00 X 0 0 0 JAMIE MONTGOMERY 1.00 X 0 0 0 CHARLES NELSON 1.00 X 0 0 0 CHIP ROBERTSON 1.00 X 0 0 0 RAE SANCHINI TOBEY 1.00 X 0 0 0 MIKE TOLLIN 1.00 X 0 0 0 DAVID CRONENBOLD JR 1.00 X 0 0 0 MUIR MEREDITH 40.00 X 234610 0 80381 DON COOK 40.00 X 139412 0 3897 SCALES CULVER 40.00 X 113681 0 5919 SPELLMAN JENNIFER 40.00 X 112966 0 5919 600669 96116 4 false true false 1695273 1695273 TUITION 611710 8176896 8176896 OTHER SCHOOL ACTIVITIES 611710 124998 124998 TRANSPORTATION 611710 87000 87000 8388894 648 648 137758 43065 94693 94693 OTHER FUNDRAISING REVENUE 522 522 522 10180030 8388894 95863 606179 606179 458300 152765 180538 124997 4924191 4158823 669029 96339 150258 114373 35885 594072 451923 120575 21574 384428 312736 55062 16630 38840 38840 32275 32275 17361 5934 11427 28944 13645 15299 1174 1174 22369 15640 2622 4107 116844 58340 58504 601336 476664 124672 132463 89179 43284 PROGRAM COSTS 723793 723793 MISCELLANEOUS 523715 249506 226939 47270 BUILDING AND MAINTENANCE 188946 21494 167452 SUMMER ENRICHMENT PROGRAM 149402 149402 71140 56219 4899 10022 9766030 7656615 1788476 320939 640185 919961 2170309 2725134 492640 176723 139615 78198 12057 8601 160504 144921 14915034 3572914 11857462 11342120 332822 312626 166932 114338 15972526 15822622 323882 439367 2043381 1849088 6570000 6410000 325096 9262359 8698455 X 6188183 5512183 404189 1494189 117795 117795 6710167 7124167 15972526 15822622 414000 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117795 307 307 117795 117795 300 300 117795 117795 100 100 117795 117795 200 200 117795 false false 3094579 3094579 8196707 1737252 6459455 2304376 801186 1503190 929917 691009 238908 389455 343467 45988 11342120 9564856 9564856 615174 615174 10180030 9150856 9150856 615174 615174 9766030 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. true true true true true true true false false false false false false false false false false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 SEE SUPPLEMENTAL PAGE GALA 137758 137758 23657 19408 137758 137758 23657 19408 43065 94693 false FINANCIAL AID 40 606179 ADDITIONAL INFORMATION 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 MUIR MEREDITH 234610 11381 69000 314991 304827 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. A CA INFRASTRUCTURE AND ECONOMIC DEVE 630304653 13033WWRO 2006-11-17 7000000 EXPAND/RENOVATE FACILITIES & REHABILITATION. false false false A 7000000 219900 2680000 2009 false false true true A false false false false false false false true A false false false false false false false false false A false ADDITIONAL INFORMATION SCHEDULE K 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 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