2026-05-15T03:44:27-04:00 2025-06-30 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2024-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91316 CLAUDIA KOOCHEK HEAD OF SCHOOL 8189865045 2026-05-15 true true YEFIM SKLYAR CPA P00362128 8189752040 2026-05-15 2024 2025-03-06 01:10:19Z CLAUDIA KOOCHEK 5461 LOUISE AVENUE ENCINO CA 91316 17664049 false X HTTPS://WWW.WESTMARKSCHOOL.ORG/ X CA A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. 13 13 137 40 0 2163001 2016106 14149888 15410424 64723 6788 279052 103172 16656664 17536490 1918156 1820600 0 11663003 10241867 0 124199 9982850 6624341 23564009 18686808 -6907345 -1150318 41434017 39414504 24478253 23609058 16955764 15805446 X A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. false false 14239663 1820600 15411621 ASSISTING STUDENTS WITH WITH DISTINCT LEARNING STYLES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE ( 224 ENROLLED STUDENTS). 14239663 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 false false false false false false false false false false false false false false false false false true 125 0 137 true false false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA X X YUNG CHIH CHI 8189865045 5461 LOUISE AVE ENCINO CA 91316 JIM KILCOURSE CHAIRMAN 1.00 X X 0 0 0 NANCY BRANSCOMBE VICE CHAIRMA 1.00 X X 0 0 0 MARA HOFMAN TREASURER 1.00 X X 0 0 0 VERONIC PENN - TURNER TRUSTEE 1.00 X 0 0 0 BRANDI FRASER TRUSTEE 1.00 X 0 0 0 CORDELIA BACHER TRUSTEE 1.00 X 0 0 0 JUDITH SHORE TRUSTEE 1.00 X 0 0 0 KEVIN CRUMMY TRUSTEE 1.00 X 0 0 0 BRITTANY LEVINSON TRUSTEE 1.00 X 0 0 0 JOEY PEREZ TRUSTEE 1.00 X 0 0 0 ANYA GOLDIN TRUSTEE 1.00 X 0 0 0 CHAD LASDON TRUSTEE 1.00 X 0 0 0 ALEXANDRA VON TIERGARTEN TRUSTEE 1.00 X 0 0 0 CLAUDIA KOOCHEK HEAD OF SCHO 40.00 X 525508 0 38186 AMY DUGRE CHF ACADEMIC 40.00 X 181256 0 11354 JENNIFER STROUD ASST. HEAD O 40.00 X 173128 0 18852 JAY JOHNSON DIR. OF UPPE 40.00 X 153442 0 16369 SORIN PUCHIU DIRECTOR OF 40.00 X 146253 0 11324 DOUGLAS GARDNER DIR. OF FINA 40.00 X 116712 0 6646 1296299 102731 19 false true false FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 BUS SERVICE 531297 SKIRBALL CULTURAL CENTER 2701 SEPULVEDA LOS ANGELES CA 90049 VENUE & EVENTS 206685 WILLIAMS SCOTSMAN INC 4646 E VAN BUREN ST PHOENIX AZ 850086927 RENTAL TRAILERS 192282 KAPLANHR 5776 LINDERO CANYON STE D-246 WESTLAKE VILLAGE CA 91362 CON.HR SERVICES 187057 SCOOT EDUCATION INC 5670 WILSHIRE BLVD LOS ANGELES CA 90036 ED.STAFFING SRV 170166 22 224180 1791926 2016106 TUITION 611710 14902951 14902951 TRANSPORTATION 611710 361176 361176 OTHER SCHOOL ACTIVITIES 611710 146297 146297 15410424 6788 6788 230731 224180 127559 103172 103172 17536490 15410424 109960 1820600 1820600 756302 561459 194843 7458577 5537051 1921526 282647 212098 70549 1140063 878693 254869 6501 604278 464580 139698 42803 42803 50073 50073 14952 4023 10919 10 28141 23920 4221 41262 41262 569114 483747 85367 1652273 1607430 44843 419952 356959 41995 20998 PROGRAM COSTS 1153555 1153555 ADMINISTRATIVE EXPENSE 968102 331947 632297 3858 BUILDING & MAINTENANCE 721036 54392 666644 TRANSPORTATION 656915 656915 306163 51032 162299 92832 18686808 14239663 4322946 124199 168300 1443210 1498597 663617 1301190 91315 414654 786623 274058 122016 48625375 12736934 37533134 35888441 224764 217184 19320 202098 41434017 39414504 1953078 1203189 1853510 2894935 20671665 19510934 24478253 23609058 X 15006934 13839864 1948830 1965582 16955764 15805446 41434017 39414504 X -1150318 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125000 125000 124388 612 125000 122872 1516 124388 122633 239 122872 121372 1261 122633 1.00000 true false 4085906 4085906 35358281 5538941 29819340 5808141 4204665 1603476 2225073 2118773 106300 1147974 874555 273419 35888441 X 15715890 15715890 1820600 1820600 17536490 16866208 16866208 1820600 1820600 18686808 SCHEDULE D, PAGE 2, PART V, LINE 4 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 D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. WHILE THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC, INCOME DETERMINED TO BE UNRELATED BUSINESS INCOME (UBI) WOULD BE TAXABLE. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS 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 UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2025 AND 2024, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE ORGANIZATION FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR THE YEARS BEFORE 2021 FOR FEDERAL AND 2020 FOR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AWARDED 1,820,600 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 1,820,600 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,820,600 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS; OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,820,600 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true GALA 454911 224180 230731 49083 78476 454911 224180 230731 49083 78476 127559 103172 false FINANCIAL AID 68 1820600 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 true X X X X X false false false false false false false false false CLAUDIA KOOCHEK HEAD OF SCHOOL 518008 7500 22425 15761 563694 AMY DUGRE CHF ACADEMIC OFFICER 181256 7803 3551 192610 JENNIFER STROUD ASST. HEAD OF SCHOOL 173128 8374 10478 191980 JAY JOHNSON DIR. OF UPPER SCHOOL 153442 7714 8655 169811 SORIN PUCHIU DIRECTOR OF IT 146253 4202 7122 157577 SCHEDULE J, PART III PART I, LINE 1A - FRINGE OR EXPENSE EXPLANATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. FORM 990 - ORGANIZATION'S MISSION A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT IS REVIEWED BY THE BOARD PRIOR TO SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT MONITORS AND ENFORCES COMPLIANCE ON A REGULAR BASIS. 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, ISBOA, AND NBOA. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B ALL COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BENCHMARKED AGAINST COMPARABLE SALARIES AS REPORTED IN THE CALISBOA SALARY SURVEY AND OTHER SIMILAR RESOURCES. THE COMPENSATION FOR THE ORGANIZATION'S CEO IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD. THECOMPENSATION FOR THE ORGANIZATION'S CFO IS REVIEWED AND APPROVED BY THE CEO. THE COMPENSATION FOR OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE ORGANIZATION'S CEO AND CFO. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIPS AWARDED -1,820,600 SCHOLARSHIPS AWARDED 1,820,600