2013-05-08T18:20:54-05:00 2012-06-30 KELLOGG & ANDELSON ACCOUNTANCY CORP 21700 OXNARD STREET SUITE 900 WOODLAND HILLS CA 91367 990 2011-07-01 954616645 LEARNING WITH A DIFFERENCE INC % DON COOK LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91316 DON COOK 2013-02-05 true YEFIM SKLYAR CPA 8189715100 2011 2016-02-25 16:41:14Z DON COOK 5461 LOUISE AVE ENCINO CA 91316 9061281 false X WWW.WESTMARKSCHOOL.ORG X 1998 CA 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. 17 17 168 75 0 2556753 987296 6840963 7905695 2748 1604 181644 114020 9582108 9008615 364846 415040 0 0 4998398 6047224 0 0 317320 2401430 2459635 7764674 8921899 1817434 86716 15429428 15972526 8805977 9262359 6623451 6710167 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 6717443 415040 7905695 ASSISTING STUDENTS WITH LEARNING DIFFERENCES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (225 ENROLLED STUDENTS). 6717443 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 false true 44 0 true 168 true false false false false false true true false false false false X 17 17 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 1.0 X 0 0 0 Wayne Bailey 1.0 X Victor Coleman 1.0 X DawnMarie Cunnion 1.0 X Jolyon Gissell 1.0 X Susanne Daniels 1.0 X 0 0 0 Jamie Montgomery 1.0 X Elizabeth English 1.0 X Ron Guzman 1.0 X Kathleen Kennedy 1.0 X Laura Lizer 1.0 X Charles Nelson 1.0 X Chip Robertson 1.0 X Pat Terwilliger 1.0 X Laura Robbins 1.0 X 0 0 0 Mike Tollin 1.0 X 0 0 0 Simon Wise 1.0 X 0 0 0 Muir Meredith 40.0 X 225092 0 10735 Don Cook 40.0 X 131902 0 8413 KERI BORZELLO 40.0 X 107391 0 6890 464385 0 26038 3 false true false 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 3 987296 987296 TUITION 611710 7672313 7672313 TRANSPORTATION 611710 83850 83850 OTHER SCHOOL ACTIVITIES 611710 149532 149532 7905695 1604 1604 0 0 0 158248 52666 105582 110055 0 0 OTHER FUNDRAISING REVENUE 8438 8438 8438 9008615 7905695 120097 0 415040 415040 0 0 376142 125381 172152 78609 0 4613174 3817207 630187 165780 151421 111949 39472 545413 391776 139332 14305 361074 290192 55369 15513 0 50237 50237 38500 38500 0 0 0 0 8649 4694 3955 0 0 0 29315 11773 17542 1221 1221 0 28124 18137 6268 3719 120196 64087 56109 0 578123 515150 62973 130025 61724 68301 PROGRAM COSTS 415653 415653 TRANSPORTATION 51186 51186 BUILDING AND MAINTENANCE 223199 18792 204407 SUMMER ENRICHMENT PROGRAM 131511 131511 653696 273191 341111 39394 8921899 6717443 1887136 317320 439835 640185 2652435 2170309 828658 492640 189263 139615 0 0 0 0 20275 12057 0 0 107624 160504 15406303 3548841 10338429 11857462 0 0 0 0 0 0 305412 332822 547497 166932 15429428 15972526 330617 323882 0 0 1755360 2043381 6720000 6570000 0 0 0 0 0 325096 0 0 0 0 8805977 9262359 X 5367674 6188183 1137982 404189 117795 117795 6623451 6710167 15429428 15972526 86716 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117795 300 300 117795 117795 100 100 117795 117795 200 200 117795 117795 117795 1.00000 false false 3094579 3094579 8196707 1489814 6706893 2284882 612128 1672754 1273477 911616 361861 556658 535283 21375 11857462 0 0 9008615 8921899 86716 86716 8589610 8589610 419005 419005 9008615 8502894 8502894 419005 419005 8921899 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. true true true true true true true false false false false false false false false false false true GALA 148574 148574 37692 14974 OTHER 9674 9674 0 158248 158248 37692 14974 52666 105582 true Financial Aid 38 415040 Schedule I, Part I, Line 2: 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. X X true X X X X false false false false false false false false false Muir Meredith 225092 0 0 0 0 0 0 0 10735 0 235827 0 226416 0 PART I, LINE 1a PART I, LINE 1a In accordance with the employment agreement, the School provides housing to the Head of School. CA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 13033WWR0 2006-11-17 7000000 Expand/renovate facilities & rehab false false false 0 0 7000000 0 0 0 219900 0 0 2680000 0 0 2009 true true false false false false 0.00000 0.00000 0.00000 true 0 0 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.