2026-04-28T10:38:49-05:00 2025-06-30 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2024-07-01 954557774 SUMMIT VIEW SCHOOL SUMM 8187810360 13130 BURBANK BLVD SHERMAN OAKS CA 91401 OSCAR VALADEZ CFO 8187810360 2026-04-24 1 0 LIOR TEMKIN P00748170 3104773924 2026-04-24 2024 2025-03-06 01:10:19Z SUSAN BERMAN PHD 13130 BURBANK BLVD SHERMAN OAKS CA 91401 5929828 0 X WWW. THEHELPGROUP.ORG X 1995 CA SEE FORM 990, PART III, LINE 4A 10 10 39 17 0 0 1472908 433014 5145494 5124506 5203 4126 43506 368182 6667111 5929828 0 0 0 0 3546806 3504728 0 0 0 2859031 2695207 6405837 6199935 261274 -270107 8973559 8626624 403596 326768 8569963 8299856 SEE FORM 990, PART III, LINE 4A 0 0 5665998 5492688 SUMMIT VIEW, LOCATED ON THE VALLEY GLEN CAMPUS, PROVIDES COMPREHENSIVE KINDERGARTEN THROUGH 12TH-GRADE DAY SCHOOL PROGRAMS FOR STUDENTS WITH SPECIFIC LEARNING DISABILITIES. SUMMIT VIEW'S PROGRAMS ARE DESIGNED TO PROMOTE EACH STUDENT'S ACADEMIC SUCCESS AND PERSONAL GROWTH. 5665998 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 39 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X AMELIA GOMEZ 8189475175 13130 BURBANK BLVD SHERMAN OAKS CA 91401 X GARY H CARMONA CHAIR (EMERITUS) 2.00 2.00 X X 0 0 0 JOY MONKARSH SEC. (EMERITA) 1.00 1.00 X X 0 0 0 JAE HYUN TREASURER 2.00 2.00 X X 0 0 0 AARON COLEMAN DIRECTOR 2.00 2.00 X 0 0 0 YOLANDA PINA DIRECTOR 1.00 1.00 X 0 0 0 SUSAN BERK SECRETARY 1.00 1.00 X X 0 0 0 ROBERT DORMAN DIRECTOR 1.00 1.00 X 0 0 0 VALERIE SEYMOUR DIRECTOR 1.00 1.00 X 0 0 0 DANNY RAFFLE DIRECTOR 1.00 1.00 X 0 0 0 KEN SOLOMON DIRECTOR 1.00 1.00 X 0 0 0 HOWARD TENENBAUM CHAIRMAN 2.00 2.00 X X 0 0 0 SUSAN BERMAN PH D PRESIDENT & CEO 4.00 46.00 X 27241 356436 62817 OSCAR VALADEZ CFO 3.00 37.00 X 21072 275710 26326 PAMELA CLARK VP OF SCHOOL ADMIN 6.00 34.00 X 32542 184404 21294 AMELIA GOMEZ CONTROLLER 3.00 37.00 X 13958 182633 9084 SHAYNE MATTHEW HORAN VP OF SCHOOLS 6.00 34.00 X 24731 140144 5406 ZALDY RAMIREZ CO HEAD OF SCHOOL 40.00 0.00 X 124615 0 8004 MEGAN DAVIS CO HEAD OF SCHOOL 40.00 0.00 X 124615 0 0 368774 1139327 132931 2 0 1 0 HOPSKIPDRIVE PO BOX 92220 LAS VEGAS NV 89193 TRANSPORTATION 375071 ADMIN SERVICES 2129 W ROSENCRANS AVE GARDENA CA 90249 TRANSPORTATION 313998 RUGGIERI CONSTRUCTION INC 13700 CHANDLER BLVD SHERMAN OAKS CA 91401 REPAIRS AND MAINTENANCE 180862 3 X 235548 197466 433014 BASIC EDUCATION 611710 3897742 3897742 TRANSPORTATION 480000 813082 813082 COUNSELING 624100 290072 290072 SPEECH AND LANGUAGE 624100 82435 82435 OCCUPATIONAL THERAPY 624100 31548 31548 9627 9627 5124506 4126 4126 MISC INCOME 900099 368182 368182 368182 5929828 5492688 0 4126 89040 26388 62652 2877890 2591117 286773 307387 269909 37478 230411 203652 26759 7271 7271 8716 1424 7292 3768 1875 1893 953489 930022 23467 4274 2628 1646 2449 2158 291 110054 108835 1219 106321 86023 20298 CLIENT TRANSPORTATION 746172 746172 PROFESSIONAL FEES - OTH 440002 426599 13403 CLIENT RELATED EXPENSES 138834 137266 1568 SECURITY GUARD SERVICES 56404 56404 117453 75526 41927 6199935 5665998 533937 0 825 825 309156 159068 1183146 1041857 2734 11010 7631961 5347727 2310193 2284234 5167505 5129630 8973559 8626624 398793 326768 4803 403596 326768 X 8569963 8299856 8569963 8299856 8973559 8626624 -270107 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1475489 1475489 5040068 4892799 147269 939775 302144 637631 176629 152784 23845 2284234 DUE FROM AFFILIATES 5129630 5129630 X 5950983 21155 21155 5929828 0 5929828 6221090 21155 21155 6199935 0 6199935 PART X, LINE 2: SUMMIT VIEW SCHOOL AND ITS AFFILIATES ARE EXEMPT FROM FEDERAL INCOME AND EXCISE TAXES AND CALIFORNIA FRANCHISE TAXES AS AN ORGANIZATION DESCRIBED UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND RELATED STATE CODES. HOWEVER, SUMMIT VIEW SCHOOL IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN THE FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE COMBINED FINANCIAL STATEMENTS TAKEN AS A WHOLE. SUMMIT VIEW SCHOOL RECOGNIZES THE IMPACT OF TAX POSITIONS ON THE FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB ASC TOPIC NO. 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." ASC TOPIC NO. 740 ("ASC 740") CLARIFIES THE UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENT IN ACCORDANCE WITH FASB STATEMENTS NO. 109, "ACCOUNTING FOR INCOME TAXES, AND PRESCRIBES A RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION OF TAX BENEFITS, CLASSIFICATION ON THE BALANCE SHEET, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. DURING THE YEARS ENDED JUNE 30, 2025 AND 2024, SUMMIT VIEW SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 "ALL OF THE PROGRAMS OF SUMMIT VIEW SCHOOL ADMIT CLIENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, RELIGION AND OF EITHER SEX," IS PUBLICIZED ON THE WEBSITE AND APPLICATION FORMS. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE. X X X 0 0 0 0 0 0 0 0 0 SUSAN BERMAN PH D PRESIDENT & CEO 26562 347546 0 0 679 8890 0 0 4460 58357 31701 414793 0 0 OSCAR VALADEZ CFO 21072 275710 0 0 0 0 0 0 1869 24457 22941 300167 0 0 PAMELA CLARK VP OF SCHOOL ADMIN 32542 184404 0 0 0 0 0 0 3194 18100 35736 202504 0 0 AMELIA GOMEZ CONTROLLER 13958 182633 0 0 0 0 0 0 645 8439 14603 191072 0 0 SHAYNE MATTHEW HORAN VP OF SCHOOLS 24731 140144 0 0 0 0 0 0 811 4595 25542 144739 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 REVIEW COMPRISES OF A MULTI STEP PROCESS:1)REVIEW BY THE ORGANIZATION'S OUTSIDE INDEPENDENT CPA FIRM,2)REVIEW BY THE CONTROLLER,3)REVIEW BY THE CEO,4) REVIEW AND APPROVAL BY THE CFO. THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, OR KEY EMPLOYEE IS REQUIRED TO COMPLETE AND SUBMIT A DISCLOSURE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO AND CFO IS REVIEWED BY THE COMPENSATION COMMITTEE, BY THE EXECUTIVE COMMITTEE, AND PRESENTED BY THE COMPENSATION COMMITTEE TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. COMPENSATION FOR KEY EMPLOYEES IS REVIEWED BY CFO (CFO DOES NOT PARTICIPATE IN REVIEW OF CFO COMPENSATION). THESE RECOMMENDATIONS ARE REVIEWED BY THE COMPENSATION COMMITTEE AND EXECUTIVE COMMITTEE AND PRESENTED BY THE COMPENSATION COMMITTEE TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A "REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS"(PART VII, SECTION A, LINE 1A) FOR THE CEO REFLECTS COMPENSATION FROM ALL RELATED ORGANIZATIONS LISTED IN SCHEDULE R AND BASED ON AN OVERALL 50+ HOUR AVERAGE WORK WEEK. FORM 990, PART VIII, LINE H DURING THE FISCAL YEAR ENDED JUNE 30, 2025, SUMMIT VIEW SCHOOL RECEIVED ASSISTANCE THROUGH THE ARP EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS PROGRAM (EANS) PROGRAM, WHICH RESULTED IN PAYMENTS MADE ON BEHALF OF SUMMIT VIEW SCHOOL TOTALING $235,548, FOR GOODS AND SERVICES FROM APPROVED VENDORS RELATED TO CURRICULUM, SUPPLIES, SOFTWARE AND JANITORIAL SUPPLIES. THE HELP GROUP CHILD AND FAMILY CENTER 13130 BURBANK BLVD SHERMAN OAKS CA 91401 952226790 MENTAL HEALTH SERVICES CA 501(C)(3) LINE 9 N/A 0 NEW SCHOOL FOR CHILD DEVELOPMENT 13130 BURBANK BLVD SHERMAN OAKS CA 91401 953295132 SPECIAL EDUCATION CA 501(C)(3) LINE 2 N/A 0 PROJECT SIX 13130 BURBANK BLVD SHERMAN OAKS CA 91401 953674639 RESIDENTIAL CARE CA 501(C)(3) LINE 9 N/A 0 PACIFIC LIVING ALTERNATIVES 13130 BURBANK BLVD SHERMAN OAKS CA 91401 954253163 RESIDENTIAL FACILITIES CA 501(C)(3) LINE 7 N/A 0 NEW OPPORTUNITIES FOR LIVING 13130 BURBANK BLVD SHERMAN OAKS CA 91401 954253162 RESIDENTIAL FACILITIES CA 501(C)(3) LINE 7 N/A 0 THE HELP GROUP WEST 13130 BURBANK BLVD SHERMAN OAKS CA 91401 954750066 SPECIAL EDUCATION CA 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 1 THE HELP GROUP CHILD AND FAMILY CENTER L -12528814 ACTUAL THE HELP GROUP CHILD AND FAMILY CENTER M -12528814 ACTUAL THE HELP GROUP CHILD AND FAMILY CENTER N -12528814 ACTUAL THE HELP GROUP CHILD AND FAMILY CENTER O -12528814 ACTUAL THE HELP GROUP CHILD AND FAMILY CENTER R -12528814 ACTUAL THE HELP GROUP CHILD AND FAMILY CENTER S -12528814 ACTUAL NEW SCHOOL FOR CHILD DEVELOPMENT L 22612598 ACTUAL NEW SCHOOL FOR CHILD DEVELOPMENT M 22612598 ACTUAL NEW SCHOOL FOR CHILD DEVELOPMENT N 22612598 ACTUAL NEW SCHOOL FOR CHILD DEVELOPMENT O 22612598 ACTUAL NEW SCHOOL FOR CHILD DEVELOPMENT R 22612598 ACTUAL NEW SCHOOL FOR CHILD DEVELOPMENT S 22612598 ACTUAL PROJECT SIX R 250822 ACTUAL PROJECT SIX S 250822 ACTUAL THE HELP GROUP WEST N -5204976 ACTUAL THE HELP GROUP WEST O -5204976 ACTUAL THE HELP GROUP WEST R -5204976 ACTUAL THE HELP GROUP WEST S -5204976 ACTUAL PART VII - SUPPLEMENTAL INFORMATION SCHEDULE R, PART V, LINE 2 TRANSACTIONS WITH RELATED ORGANIZATIONS REFLECT ENDING BALANCE AS OF 6/30/25 WHICH REPRESENTS THE NET CUMULATIVE BALANCE SINCE INCEPTION WITH THE RELATED ENTITY LISTED.