2013-04-05T11:00:08-05:00 2012-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2011-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 CHAD TEW 8185916500 2013-03-25 1 ALAN HARRISON P00157337 6267933600 2013-03-25 2011 2016-02-25 16:41:14Z CHAD TEW 23620 MULHOLLAND HWY CALABASAS CA 91302 40750066 0 X HTTP://WWW.VIEWPOINT.ORG/ X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 30 30 427 80 0 0 6238279 2159197 34782635 37589449 853986 263939 528378 424204 42403278 40436789 2826719 3374126 0 0 22758952 23421299 0 0 1092376 10835842 15609660 36421513 42405085 5981765 -1968296 91393610 87977915 53251709 51424965 38141901 36552950 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 34820264 3374126 37589449 THE FOUNDATION IS AN INDEPENDENT, COEDUCATIONAL SCHOOL WITH AN ENROLLMENT OF 1,206, PROVIDING EDUCATIONAL SERVICES AT ELEMENTARY AND SECONDARY SCHOOL LEVELS. THE BREAKDOWN OF THE CURRENT ENROLLMENT IS AS FOLLOWS: 458 IN GRADES 9-12, 337 IN GRADES 6-8, AND 411 IN GRADES K-5. THE SCHOOL AWARDED FINANCIAL AID TO 18% OF THE STUDENT BODY. 34820264 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 44 0 1 427 1 0 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LISSA SHOLTY 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 HALE BEHZADI 1.00 X 0 0 0 THOMAS BOONE 1.00 X X 0 0 0 JOE CARIERI 1.00 X X 0 0 0 STEVEN CARLSON 1.00 X 0 0 0 SETH CASDEN 1.00 X 0 0 0 LYN DE LOGI 1.00 X 0 0 0 CHRISTINA DERONDE 1.00 X 0 0 0 ROBERT FLOURNOY 1.00 X 0 0 0 DAVID FRANZ 1.00 X 0 0 0 DIRK GATES 1.00 X 0 0 0 MEGHAN HANDY 1.00 X X 0 0 0 JEREMY HELFAND 1.00 X 0 0 0 HAL HERMELEE 1.00 X 0 0 0 KRAIG KITCHIN 1.00 X 0 0 0 BILL MALCOLM 1.00 X X 0 0 0 DAN MELLINKOFF 1.00 X 0 0 0 KATHRYN MOSELEY 1.00 X 0 0 0 MICHAEL MURPHY 1.00 X 0 0 0 JOHN NADOLENCO 1.00 X 0 0 0 JERRY PAUL 1.00 X 0 0 0 CHARLES SCHETTER 1.00 X 0 0 0 MATTHEW SERLETIC 1.00 X 0 0 0 KEVIN SLATTERY 1.00 X 0 0 0 SHELLY SUMPTER GILLYARD 1.00 X 0 0 0 SHARON TESORIERO 1.00 X 0 0 0 ROBERT WEBSTER 1.00 X 0 0 0 STEPHANIE WOLFSON 1.00 X 0 0 0 KUMAR YAMANI 1.00 X 0 0 0 KEITH ZIMMET 1.00 X 0 0 0 GINGER DETTERMAN 1.00 X 0 0 0 ROBERT DWORKOSKI 40.00 X 559186 0 27082 PAUL ROSENBAUM 40.00 X 346549 0 26843 CHAD TEW 40.00 X 274506 0 21582 AMY MAENTZ 40.00 X 169389 0 19586 LAUREL TEW 40.00 X 146447 0 16820 KRIS DWORKOSKI 40.00 X 139270 0 13224 ALAN HOWIE 40.00 X 141313 0 26854 VICTOR PESIRI 40.00 X 151914 0 13375 1928574 0 165366 19 0 1 0 HMH CONSTRUCTION 330A WOOD ROAD CAMARILLO CA 93010 CONSTRUCTION 8390585 SAGE DINING SERVICES 1402 YORK RD STE 100 LUTHERVILLE MD 21093 FOOD SERVICE 955736 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 TRANSPORTATION 494315 SHAWSPORTEXE 1201 ROBERTS BLVD STE 220 KENNESAW GA 30144 FIELD TURF 252310 CA RASMUSSEN 28548 LIVINGSTON AVE VALENCIA CA 91355 CONSTRUCTION 176160 11 55055 2104142 37633 2159197 TUITION AND FEES 611600 34722207 34722207 AUXILIARY SERVICES 611710 2223446 2223446 FIELD TRIPS & ACTIVITI 900099 643796 643796 37589449 272216 272216 15691534 15699811 -8277 -8277 -8277 737481 55055 313277 424204 424204 40436789 37589449 0 688143 3374126 3374126 1290852 828597 401343 60912 18620179 15790522 2174331 655326 741849 591886 120032 29931 1360350 1175012 161544 23794 1408069 1145094 205604 57371 22153 22153 40075 40075 460948 322980 137968 254579 101214 153365 344158 59029 285129 310450 118279 192171 1417246 1374729 42517 518536 518536 241240 143236 98004 1640237 1570221 70016 3825627 3731667 93960 320083 320083 STUDENT AUXILIARY SERVI 2144023 2144023 LOSS ON DEBT EXTING. 1950828 1950828 OTHER INSTRUCTIONAL EXP 1028602 1005280 23322 STUDENT ACTIVITIES EXPE 844079 844079 246796 -18246 265042 42405085 34820264 6492445 1092376 4427950 804133 23740867 17580710 1046347 547993 60874 106702 485370 615546 76485521 18490051 51919669 57995470 8184879 8614563 354645 1078168 1173009 634630 91393610 87977915 5329386 2971946 14411034 14604783 33078133 33432070 433156 416166 53251709 51424965 X 33628661 32271611 1621832 1384626 2891408 2896713 38141901 36552950 91393610 87977915 X -1968296 379345 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8046007 295628 480049 58148 8763536 6581782 237310 1243452 16537 8046007 5260565 856515 488053 23351 6581782 5857198 334761 -871317 60077 5260565 0.59090 0.07850 0.33060 0 0 5414067 5414067 63891608 14120313 49771295 6731494 4032386 2699108 448352 337352 111000 57995470 DEFERRED COMPENSATION LIABILITY 416166 416166 40436789 42405085 -1968296 379345 379345 -1588951 37755285 379345 313277 692622 37062663 3374126 3374126 40436789 37393408 313277 313277 37080131 5324954 5324954 42405085 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: APPROPRIATION OF ENDOWMENT ASSETS FOR EXPENDITURE WILL BE USED FOR GENERAL EDUCATIONAL PROGRAM SERVICES. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 313,277. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,374,126. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 313,277. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,374,126. LOSS ON EXTINGUISHMENT OF DEBT 1,950,828. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE L.A. TIMES EDUCATION SUPPLEMENT AND IN THE L.A. DAILY NEWS. THE NONDISCRIMINATORY POLICY IS ALSO ON THE SCHOOL'S APPLICATIONS AND HANDBOOK. BENEFIT DANCE 591936 55055 536881 38243 71215 4286 123738 PARENT ASSOC EVENTS 49348 49348 54814 1 33918 33918 12950 675202 55055 620147 38243 71215 4286 191502 305246 314901 1 FINANCIAL AID 217 3374126 FMV FINANCIAL AID TO 217 STUDENTS. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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, FINANCIAL AID FOR SCHOOL TUITION ("FAST"). 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 NEED AS DETERMINED BY "FAST," 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 452624 0 0 0 106562 0 12500 0 14582 0 586268 0 0 0 PAUL ROSENBAUM 252667 0 0 0 93882 0 12500 0 14343 0 373392 0 0 0 CHAD TEW 215083 0 0 0 59423 0 10754 0 10828 0 296088 0 0 0 AMY MAENTZ 163667 0 0 0 5722 0 8183 0 11403 0 188975 0 0 0 LAUREL TEW 138833 0 0 0 7614 0 6942 0 9878 0 163267 0 0 0 KRIS DWORKOSKI 139200 0 0 0 70 0 6960 0 6264 0 152494 0 0 0 ALAN HOWIE 126583 0 0 0 14730 0 6329 0 20525 0 168167 0 0 0 VICTOR PESIRI 124337 0 27577 0 0 0 6217 0 7158 0 165289 0 0 0 PART I, LINE 4B PAUL ROSENBAUM, CHAD TEW AND AMY MAENTZ PARTICIPATE IN A 457(B) PLAN - PLAN PROVIDES A $2 SCHOOL MATCHING CONTRIBUTION PARTICIPATION FOR EVERY $1 CONTRIBUTED BY EMPLOYEE UP TO THE MAXIMUM ANNUAL DOLLAR LIMIT UNDER SEC 457(B) CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 NONEAVAIL 2012-03-21 39740000 CAPITAL IMPROVEMENTS 1 0 0 39740000 19067516 230000 14098204 6344280 1 0 0 1 0 0 0 0 0 1 0 0 0 0 1 LAUREL BAKER TEW SPOUSE OF AN OFFICER 169133 COMPENSATION 0 KRIS DWORKOSKI SPOUSE OF AN OFFICER 141575 COMPENSATION 0 X 9 32442 FMV ON DATE OF GIFT X UNIFORMS - FOOTBALL, CUSTOM MADE 1 2828 FMV ON DATE OF GIFT X SWEATSHIRTS - STAFF & VARSITY BASEBALL T-SHIRTS 1 864 FMV ON DATE OF GIFT X GIFT WRAP FOR BENEFIT AUCTION 1 1500 FMV ON DATE OF GIFT 0 1 1 THIRD PARTY USE: PART I, LINE 32B: VANGUARD INVESTMENTS RECEIVES AND IMMEDIATELY SELLS ANY MARKETABLE SECURITY DONATION. FORM 990, PART VI, SECTION A, LINE 4 THE SCHOOL AMENDED ITS ARTICLES OF INCORPORATION AND BY-LAWS IN DECEMBER 2011. THE REVISIONS IN THE BY-LAWS ARE TO MODIFY THE COMPOSITION OF THE GOVERNING BODY; THE SCHOOL NO LONGER HAS MEMBERS AND ALL PREVIOUS MEMBERSHIP INTERESTS HAVE BEEN TERMINATED. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT 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 EXECUTIVE COMPENSATION AND ENGAGES OUTSIDE CONSULTANTS FOR "SAFE HARBOR" AND BENCHMARKING ANALYSES. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS 379,345. TOTAL TO FORM 990, PART XI, LINE 5: 379,345. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR.