LEARNING WITH A DIFFERENCE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING WITH A DIFFERENCE INC (EIN 95-4616645)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-08
- IRS object ID
- 201301289349302190
- Schema version
- 2011v1.5
- 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 | 2013-05-08T18:20:54-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLOGG & ANDELSON ACCOUNTANCY CORP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21700 OXNARD STREET SUITE 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 | 2011-07-01 | 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) |
|---|---|---|
| In Care Of Name | % DON COOK | InCareOfName |
| 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 AND OPERATIONS | Title |
| Date Signed | 2013-02-05 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | YEFIM SKLYAR CPA | Name |
| Phone | 8189715100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | 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 | 9061281 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WESTMARKSCHOOL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| 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 | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 168 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 2556753 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 987296 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6840963 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7905695 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2748 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1604 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 181644 | OtherRevenuePriorYear |
| Other Revenue Current Year | 114020 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9582108 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9008615 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 364846 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 415040 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4998398 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6047224 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 317320 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2401430 | OtherExpensePriorYear |
| Other Expenses Current Year | 2459635 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7764674 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8921899 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1817434 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 86716 | RevenuesLessExpensesCY |
| Total Assets BOY | 15429428 | TotalAssetsBOY |
| Total Assets EOY | 15972526 | TotalAssetsEOY |
| Total Liabilities BOY | 8805977 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9262359 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6623451 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6710167 | 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 | 6717443 | Expense |
| Grants | 415040 | Grants |
| Revenue | 7905695 | 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 | 6717443 | 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 |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 44 | 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 | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | 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 (20 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 | 1.0 | X | 0 | 0 | 0 | ||
| Wayne Bailey | |||||||
| Treasurer | 1.0 | X | |||||
| Victor Coleman | |||||||
| Trustee | 1.0 | X | |||||
| DawnMarie Cunnion | |||||||
| Trustee | 1.0 | X | |||||
| Jolyon Gissell | |||||||
| Trustee | 1.0 | X | |||||
| Susanne Daniels | |||||||
| Vice Chair | 1.0 | X | 0 | 0 | 0 | ||
| Jamie Montgomery | |||||||
| Board Chair | 1.0 | X | |||||
| Elizabeth English | |||||||
| Trustee | 1.0 | X | |||||
| Ron Guzman | |||||||
| Trustee | 1.0 | X | |||||
| Kathleen Kennedy | |||||||
| Trustee | 1.0 | X | |||||
| Laura Lizer | |||||||
| Trustee | 1.0 | X | |||||
| Charles Nelson | |||||||
| Trustee | 1.0 | X | |||||
| Chip Robertson | |||||||
| Trustee | 1.0 | X | |||||
| Pat Terwilliger | |||||||
| Trustee | 1.0 | X | |||||
| Laura Robbins | |||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | ||
| Mike Tollin | |||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | ||
| Simon Wise | |||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | ||
| Muir Meredith | |||||||
| Head of School | 40.0 | 225092 | 0 | 10735 | X | ||
| Don Cook | |||||||
| Director of Finance&Operations | 40.0 | 131902 | 0 | 8413 | X | ||
| KERI BORZELLO | |||||||
| DIRECTOR OF PUBLIC RELATIONS | 40.0 | 107391 | 0 | 6890 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 464385 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 26038 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Ed Grush General Contractor | |||||
| 3236 East Willow Street | SIGNAL HILL | CA | 90755 | Constructions | 1077286 |
| Levitt Group | |||||
| 2224 Glendon Avenue | LOS ANGELES | CA | 90064 | ARCHITECTURE/CONST. | 295752 |
| DEL ROSA CONSTRUCTION | |||||
| 4707 HALBERT AVENUE | SHERMAN OAKS | CA | 91403 | CONSTRUCTIONS | 124750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| All Other Contributions | 987296 | AllOtherContributions |
| Total Contributions | 987296 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611710 | 7672313 | 7672313 |
| TRANSPORTATION | 611710 | 83850 | 83850 |
| OTHER SCHOOL ACTIVITIES | 611710 | 149532 | 149532 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7905695 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1604 | TotalRevenueColumn |
| Exclusion | $1,604 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 158248 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 52666 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 105582 | TotalRevenueColumn |
| Exclusion | $110,055 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER FUNDRAISING REVENUE | Description |
| Total Revenue Column | 8438 | TotalRevenueColumn |
| Exclusion | $8,438 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 8438 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9008615 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7905695 | RelatedOrExemptFunctionIncome |
| Exclusion | $120,097 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 415040 | Total |
| Program Services | 415040 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 376142 | Total |
| Program Services | 125381 | ProgramServices |
| Management And General | 172152 | ManagementAndGeneral |
| Fundraising | 78609 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4613174 | Total |
| Program Services | 3817207 | ProgramServices |
| Management And General | 630187 | ManagementAndGeneral |
| Fundraising | 165780 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 151421 | Total |
| Program Services | 111949 | ProgramServices |
| Management And General | 39472 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 545413 | Total |
| Program Services | 391776 | ProgramServices |
| Management And General | 139332 | ManagementAndGeneral |
| Fundraising | 14305 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 361074 | Total |
| Program Services | 290192 | ProgramServices |
| Management And General | 55369 | ManagementAndGeneral |
| Fundraising | 15513 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50237 | Total |
| Management And General | 50237 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38500 | Total |
| Management And General | 38500 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8649 | Total |
| Program Services | 4694 | ProgramServices |
| Management And General | 3955 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29315 | Total |
| Program Services | 11773 | ProgramServices |
| Management And General | 17542 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1221 | Total |
| Management And General | 1221 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28124 | Total |
| Program Services | 18137 | ProgramServices |
| Management And General | 6268 | ManagementAndGeneral |
| Fundraising | 3719 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120196 | Total |
| Program Services | 64087 | ProgramServices |
| Management And General | 56109 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 578123 | Total |
| Program Services | 515150 | ProgramServices |
| Management And General | 62973 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130025 | Total |
| Program Services | 61724 | ProgramServices |
| Management And General | 68301 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PROGRAM COSTS | 415653 | 415653 | |
| TRANSPORTATION | 51186 | 51186 | |
| BUILDING AND MAINTENANCE | 223199 | 18792 | 204407 |
| SUMMER ENRICHMENT PROGRAM | 131511 | 131511 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 653696 | Total |
| Program Services | 273191 | ProgramServices |
| Management And General | 341111 | ManagementAndGeneral |
| Fundraising | 39394 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8921899 | Total |
| Program Services | 6717443 | ProgramServices |
| Management And General | 1887136 | ManagementAndGeneral |
| Fundraising | 317320 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 439835 | BOY |
| EOY | 640185 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2652435 | BOY |
| EOY | 2170309 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 828658 | BOY |
| EOY | 492640 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 189263 | BOY |
| EOY | 139615 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20275 | BOY |
| EOY | 12057 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107624 | BOY |
| EOY | 160504 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 15406303 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3548841 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10338429 | BOY |
| EOY | 11857462 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 305412 | BOY |
| EOY | 332822 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 547497 | BOY |
| EOY | 166932 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15429428 | BOY |
| EOY | 15972526 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 330617 | BOY |
| EOY | 323882 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1755360 | BOY |
| EOY | 2043381 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6720000 | BOY |
| EOY | 6570000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 325096 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8805977 | BOY |
| EOY | 9262359 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5367674 | BOY |
| EOY | 6188183 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1137982 | BOY |
| EOY | 404189 | 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 | 6623451 | BOY |
| EOY | 6710167 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15429428 | BOY |
| EOY | 15972526 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 86716 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| 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 Minus1 Year CurrentYearMinus1Year
| 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 Minus2 Years CurrentYearMinus2Years
| 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 |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 117795 | BeginningOfYearBalance |
| End Of Year Balance | 117795 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| 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 | 1489814 | Depreciation |
| Book Value | 6706893 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2284882 | OtherCostOrOtherBasis |
| Depreciation | 612128 | Depreciation |
| Book Value | 1672754 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1273477 | OtherCostOrOtherBasis |
| Depreciation | 911616 | Depreciation |
| Book Value | 361861 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 556658 | OtherCostOrOtherBasis |
| Depreciation | 535283 | Depreciation |
| Book Value | 21375 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11857462 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Total Revenue | 9008615 | TotalRevenue |
| Total Expenses | 8921899 | TotalExpenses |
| Excess Or Deficit For Year | 86716 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 86716 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8589610 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 8589610 | RevenueSubtotal |
| Other Revenues Not Included | 419005 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 419005 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9008615 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8502894 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 8502894 | ExpensesSubtotal |
| Other Expenses Not Included | 419005 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 419005 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8921899 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PART XII, LINE 4B | OTHER ADJUSTMENTS | OTHER ADJUSTMENTS: CONSIST OF (1) CHOLARSHIPS AWARDED OF $415,040 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS; AND (2)FUNDRAISING EXPENSES $3,965 THAT NETTED AGAINST FUNDRAISING REVENUES IN THE AUDITED FINANCIAL STATEMENTS. |
| PART XIII, LINE 4B | OTHER ADJUSTMENTS | OTHER ADJUSTMENTS: CONSIST OF (1) CHOLARSHIPS AWARDED OF $415,040 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS; AND (2)FUNDRAISING EXPENSES $3,965 THAT NETTED AGAINST FUNDRAISING REVENUES 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 SERVCE 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. |
| PART X, LINE 2 | 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 IDENTIFY 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, 2012 AND 2011, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS 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 2008 FOR THEIR FEDERAL AND 2007 FOR THEIR STATE TAX FILINGS. |
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 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GALA | NameOfEvent1 |
| Gross Receipts Event1 | 148574 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 148574 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 37692 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 14974 | OtherDirectExpensesEvent1 |
| Name Of Event2 | OTHER | NameOfEvent2 |
| Gross Receipts Event2 | 9674 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 9674 | GrossRevenueEvent2 |
| Total Number Of Other Events | 0 | TotalNumberOfOtherEvents |
| Gross Receipts Total | 158248 | GrossReceiptsTotal |
| Gross Revenue Total Events | 158248 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 37692 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 14974 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 52666 | DirectExpenseSummaryEvents |
| Net Income Summary | 105582 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Financial Aid | TypeOfGrant |
| Number Of Recipients | 38 | NumberOfRecipients |
| Amount Of Cash Grant | 415040 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule I, Part I, Line 2: | Identifier |
| Explanation | WESTMARK SCHOOL PROVIDES TUITION ASSISTANCE PROGRAM WHICH ENABLES STUDENYS 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 RETENTAION 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 |
| 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 |
| Base Compensation Filing Org | 225092 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 10735 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 235827 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 226416 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART I, LINE 1a | Identifier |
| Return Reference | 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
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 630304653 | IssuerEIN |
| CUSIP Number | 13033WWR0 | CUSIPNumber |
| Date Issued | 2006-11-17 | DateIssued |
| Issue Price | 7000000 | IssuePrice |
| Description Of Purpose | Expand/renovate facilities & rehab | 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) |
|---|---|---|
| Amount Retired | 0 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 7000000 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 0 | RefundingEscrow |
| Issuance Costs From Proceeds | 219900 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 2680000 | CapitalExpenditures |
| Other Spent Proceeds | 0 | OtherSpentProceeds |
| Amount Unspent | 0 | AmountUnspent |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | true | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | UNIQUE PATHS TO PERSONAL AND ACADEMIC EXCELLENCE IN PREPARATION FOR A SUCCESSFUL COLLEGE EXPERIENCE. |
| FORM 990, PART VI, SECTION B, LINE 11: | The draft of the return is reviewed by the executive and finance committees that in turn recommend the approval of the draft to the Board. The balances in return are compared to the audited financial statements as well as internal records before the return is approved for filing. |
| FORM 990, PART VI, SECTION B, LINE 12C: | MANAGEMENT MONITORS AND ENFORCES COMPLIANCE ON A REGULAR BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15: | Executive compensation and wages over $100,000 are reviewed by the Board's executive committee. Benchmarking information is obtained via NAIS stats on line and Goldstar. This information is reviewed by the executive committee and recommended to the full Board (independent members) for approval. |
| FORM 990, PART VI, SECTION C, LINE 19: | UPON REQUEST. |
| 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 SCHOOL'S FACILITIES AND TO REFINANCE THE PRIOR DEBT RELATED TO THE ACQUISITIONS OF THE SCHOOL'S CAMPUS. |
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