2025-04-30T10:35:25-05:00 2024-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 STEVE COLE ASSISTANT HEAD OF SCHOOL 8185916500 2025-04-09 1 1 KATY BROWN P00650274 9257902600 2025-04-09 2023 2025-03-06 01:10:19Z STEVE COLE 23620 MULHOLLAND HWY CALABASAS CA 91302 73456664 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS (CONTINUED ON SCHEDULE O) IN TRANSITIONAL KINDERGARTEN THROUGH 12TH GRADE. 28 28 522 275 0 0 3922350 9709306 56967219 61525171 868904 1843619 -68092 -235865 61690381 72842231 5913121 6819920 0 0 36693342 40391910 0 0 2121687 19666408 20543710 62272871 67755540 -582490 5086691 157080972 168607954 99370078 102586234 57710894 66021720 X VIEWPOINT SCHOOL IS COMMITTED TO CREATING EXCEPTIONAL READINESS FOR EXTRAORDINARY FUTURES (CONTINUED ON SCHEDULE O)BY CULTIVATING THE CRITICAL SKILLSET, COURAGEOUS MINDSET, AND RESILIENT IDENTITY OF EACH INDIVIDUAL STUDENT.VIEWPOINT IS A SCHOOL WHERE TRADITION CONNECTS US AND INNOVATION PROPELS US; A COMMUNITY WHERE FAMILIES VALUE UNITY IN DIVERSITY; AND A WORLD WHERE EDUCATION CHANGES LIVES. OUR VALUES ARE LOVE, HONOR, EXCELLENCE, IMAGINATION, AND OPTIMISM.VIEWPOINT'S WORLD READY PROMISE IS DEFINED BY STUDENTS' GROWTH IN FOUR AREAS OF IMPACT:- ACADEMIC DEPTH- INSPIRED LEADERSHIP- RESILIENT IDENTITY- GLOBAL CITIZENSHIPTHESE DRIVERS REPRESENT THE CRITICAL SKILL SET AND COURAGEOUS MINDSET THAT DISTINGUISH THE VIEWPOINT STUDENT AND GRADUATE. 0 0 58133005 6819920 61525171 THE FOUNDATION OPERATES VIEWPOINT SCHOOL, AN INDEPENDENT, COEDUCATIONAL, NONDENOMINATIONAL, AND NONPROFIT DAY SCHOOL. FOUNDED IN 1961, WITH A LEGACY OF ACADEMIC DISTINCTION AND COLLEGE PREPAREDNESS, THE SCHOOL'S SCENIC 40 ACRE CAMPUS IN CALABASAS, CALIFORNIA PROVIDES STUDENTS IN GRADES TK-12 WITH AN IDEAL SETTING TO GROW AND LEARN, WHERE EACH VIEWPOINT STUDENT IS KNOWN, RESPECTED, AND INCLUDED.(CONTINUED ON SCHEDULE O)VIEWPOINT'S CAREFULLY MAPPED JOURNEY FROM TRANSITIONAL KINDERGARTEN THROUGH GRADE TWELVE EMBRACES MULTI-SENSORY AND HANDS-ON LEARNING, ENCOURAGING COLLABORATION, CREATIVITY, CRITICAL THINKING, COMMUNICATION, AND PROBLEM SOLVING - SKILLS THAT ARE CRITICAL TO SUCCESS IN THE 21ST CENTURY. VIEWPOINT'S EXPERT, IMAGINATIVE, AND CARING EDUCATORS KNOW AND PASSIONATELY BELIEVE IN EACH STUDENT, HELPING EVERY STUDENT TO DISCOVER HIS OR HER DISTINCT VOICE. VIEWPOINT'S BALANCED YET CHALLENGING ACADEMIC PROGRAM PROVIDES OPPORTUNITIES FOR ITS STUDENTS TO GO BEYOND THE CLASSROOM AND THE STANDARD CURRICULUM AND TO STRETCH THEMSELVES IN PURSUIT OF THE ARTS, THE HUMANITIES, MATH, ENGINEERING, SCIENCE, AND ATHLETICS. VIEWPOINT'S STUDENTS ENGAGE WITH THE WORLD AROUND THEM THROUGH SERVICE-LEARNING AND COMMUNITY SERVICE PROGRAMS AND GRADUATE AS LIFELONG LEARNERS AND PRODUCTIVE, ACTIVE CITIZENS WHO SERVE THEIR COMMUNITIES. VIEWPOINT'S GRADUATES ATTEND THE TOP UNIVERSITIES AND ARE WELL-PREPARED TO SUCCEED IN COLLEGE AND IN LIFE. 58133005 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 57 0 1 522 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X STEVE COLE ASSISTANT HOS 8185916551 23620 MULHOLLAND HWY CALABASAS CA 91302 JILL SCHECHTER CHAIR 2.00 X X 0 0 0 ANDY KIEFFER VICE CHAIR 2.00 X X 0 0 0 LISA AUSTIN SECRETARY 2.00 X X 0 0 0 KAFI BLUMENFIELD TRUSTEE 1.00 X 0 0 0 MICHELLE BRADWAY TRUSTEE 1.00 X 0 0 0 JUDY BROWN TRUSTEE 1.00 X 0 0 0 MYRA CHEN TRUSTEE 1.00 X 0 0 0 MARY CONLIN TRUSTEE 1.00 X 0 0 0 CAROLYN DE FANTI TRUSTEE 1.00 X 0 0 0 ROBERT FLACHS TRUSTEE 1.00 X 0 0 0 TIMOTHY GASPAR TRUSTEE 1.00 X 0 0 0 DIRK GATES TRUSTEE 1.00 X 0 0 0 ROB GILLYARD TRUSTEE 1.00 X 0 0 0 WILL GO TRUSTEE 1.00 X 0 0 0 JOHN HEUBUSCH TRUSTEE 1.00 X 0 0 0 TRAN HO TRUSTEE 1.00 X 0 0 0 HEATHER HOERLE TRUSTEE 1.00 X 0 0 0 PEGGY JONES TRUSTEE 1.00 X 0 0 0 VALERIE KARNO TRUSTEE 1.00 X 0 0 0 JON MERRIMAN TRUSTEE 1.00 X 0 0 0 MICHAEL MURPHY TRUSTEE 1.00 X 0 0 0 JOHN NADOLENCO TRUSTEE 1.00 X 0 0 0 KATHLEEN RASMUSSEN TRUSTEE 1.00 X 0 0 0 PAM SHRIVER TRUSTEE 1.00 X 0 0 0 SARAH SPANO TRUSTEE 1.00 X 0 0 0 BRIAN WYNN TRUSTEE 1.00 X 0 0 0 DAVID ZEBRACK TRUSTEE 1.00 X 0 0 0 PATTY ZENG TRUSTEE 1.00 X 0 0 0 MARK MCKEE HEAD OF SCHOOL 40.00 X 572551 0 159180 ROBERT BRYAN ASSOC HEAD OF SCHOOL 40.00 X 334421 0 46543 STEVE COLE ASST HOS FOR FINANCE & OPS 40.00 X 318448 0 37405 MAUREEN NASH ASST HOS FOR EXTERNAL AFFA 40.00 X 256611 0 18940 LAUREL BAKER TEW ASST HOS FOR ENROLLMENT MG 40.00 X 259304 0 39984 ALAN HOWIE HEAD OF UPPER SCHOOL 40.00 X 211892 0 20873 HEATHER KRUSE CHIEF HUMAN RESOURCES OFFI 40.00 X 199327 0 39553 CATHY ADELMAN HEAD OF PRIMARY SCHOOL 40.00 X 197929 0 17501 JOSEPH JUDD PRINCE ASST DIRECTOR OF ATHLETICS 40.00 X 193535 0 17019 ANNEKE EMERSON CHIEF INNOVATION OFFICER 40.00 X 177917 0 17953 2721935 0 414951 103 0 1 0 SAGE DINING SERVICES 1402 YORK SERVICES LUTHERVILLE MD 21093 HOT LUNCH SERVICES 1497607 AMERICAN TRANSPORTATION SYSTEMS 3133 E SOUTH ST LONG BEACH CA 90805 SCHOOL BUS SERVICES 428194 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 SCHOOL BUS SERVICES 373110 GLOBAL ALLIANCE PROTECTION INC 44965 10TH ST W LANCASTER CA 93534 ARMED SECURITY SERVICES 369847 TEACHERS ON RESERVE 10507 MONOGRAM AVE GRANADA HILLS CA 91344 TEMP AGENCY (SUB TEACHERS) 209710 13 229936 4633351 4846019 468984 9709306 TUITION AND FEES 611600 56321393 56321393 AUXILIARY SERVICES 611710 4334623 4334623 STUDENT ACTIVITIES 900099 869155 869155 61525171 1845536 1845536 1917 -1917 -1917 -1917 376651 229936 612516 -235865 -235865 72842231 61525171 0 1607754 6819920 6819920 2233916 1093693 762240 377983 32130711 29022945 2299042 808724 1015279 882963 112633 19683 2690551 2400621 238569 51361 2321453 2000753 253699 67001 232365 232365 84766 84766 194571 173168 19457 1946 607051 515260 83722 8069 860210 656545 173435 30230 2206935 1964172 220694 22069 8187 4966 3201 20 139786 59686 74163 5937 967141 860756 96714 9671 3339363 2972033 333936 33394 2049668 1824204 204967 20497 STUDENT ACTIVITIES/AUX. 2390960 2390960 FOOD SERVICES 1712159 1712159 BUSING 1360919 1360919 PROFESSIONAL DEVELOPMEN 338260 286183 15128 36949 4051369 1131099 2292117 628153 67755540 58133005 7500848 2121687 21598547 908101 31653447 27318511 102509 5355434 505242 908014 61143 57645 693979 854448 105869924 53119241 55116683 52750683 25351447 55799977 21997975 24655141 157080972 168607954 2940670 3595828 35321185 36086977 39248175 39253908 21860048 23649521 99370078 102586234 X 48120186 53678922 9590708 12342798 57710894 66021720 157080972 168607954 5086691 3224135 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22769220 959390 3066575 878095 25917090 20545670 986473 2093165 856088 22769220 24196424 6029 -2899976 756807 20545670 20069871 6847 4822486 702780 24196424 18823413 400519 1511666 665727 20069871 0.57680 0.22940 0.19380 0 0 9540492 9540492 77975765 38327620 39648145 8993003 5271157 3721846 8819497 9010713 -191216 541167 509751 31416 52750683 INVESTMENTS HELD IN TRUST 2448480 CONSTRUCTION IN PROGRESS 919661 CONTRACTUAL TUITION AND FEES RECEIVABLE 21287000 24655141 DEFERRED COMPENSATION PAYABLE 2362521 CONTRACTUAL DEFERRED TUITION AND FEES 21287000 23649521 X 69629026 3224135 382580 3606715 66022311 6819920 6819920 72842231 61318200 382580 382580 60935620 6819920 6819920 67755540 PART V, LINE 4: THE APPROPRIATION OF ENDOWMENT FUNDS WILL BE USED FOR GENERAL EDUCATIONAL PROGRAM SERVICES. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES INCLUDED IN EXPENSES 382,580. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,819,920. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES INCLUDED IN EXPENSES 382,580. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,819,920. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PAYMENTS, ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. VIEWPOINT PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS ON ITS WEBSITE LANDING PAGE AT ALL TIMES. ANNUAL BENEFIT 362915 229936 132979 229936 5760 50605 15000 61614 CANYON COLLECTION 64432 64432 43470 8 179240 179240 206131 606587 229936 376651 229936 5760 50605 15000 311215 612516 -235865 1 0 0 FINANCIAL AID 226 0 6819920 FMV DIRECT CREDIT TO THE STUDENT ACCOUNT 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, CLARITY FINANCIAL INC. ("CLARITY"). 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 NEEDS AS DETERMINED BY "CLARITY," 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 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 MARK MCKEE HEAD OF SCHOOL 572551 0 0 0 0 0 58344 0 100836 0 731731 0 0 0 ROBERT BRYAN ASSOC HEAD OF SCHOOL 334421 0 0 0 0 0 38191 0 8352 0 380964 0 0 0 STEVE COLE ASST HOS FOR FINANCE & OPS 318448 0 0 0 0 0 37405 0 0 0 355853 0 0 0 LAUREL BAKER TEW ASST HOS FOR ENROLLMENT MG 259304 0 0 0 0 0 34503 0 5481 0 299288 0 0 0 MAUREEN NASH ASST HOS FOR EXTERNAL AFFA 256611 0 0 0 0 0 10581 0 8359 0 275551 0 0 0 HEATHER KRUSE CHIEF HUMAN RESOURCES OFFI 199327 0 0 0 0 0 31810 0 7743 0 238880 0 0 0 ALAN HOWIE HEAD OF UPPER SCHOOL 211892 0 0 0 0 0 10947 0 9926 0 232765 0 0 0 CATHY ADELMAN HEAD OF PRIMARY SCHOOL 197929 0 0 0 0 0 9645 0 7856 0 215430 0 0 0 JOSEPH JUDD PRINCE ASST DIRECTOR OF ATHLETICS 193535 0 0 0 0 0 8660 0 8359 0 210554 0 0 0 ANNEKE EMERSON CHIEF INNOVATION OFFICER 177917 0 0 0 0 0 9103 0 8850 0 195870 0 0 0 PART I, LINE 1A GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE AND LONG-TERM DISABILITY WERE PROVIDED TO THE HEAD OF SCHOOL. THE HEAD OF SCHOOL RECEIVED $90,000 AS A HOUSING ALLOWANCE THAT IS INCLUDED IN THE NON-TAXABLE BENEFITS IN COLUMN(D). PART I, LINE 4B MARK MCKEE, HEAD OF SCHOOL, PARTICIPATES IN THE SCHOOL'S SEC. 457(F) DEFERRED COMPENSATION PLAN. DURING THE 2023 CALENDAR YEAR, $19,344 ACCRUED IN THE SEC. 457(F) PLAN. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 2020-04-29 39387000 REFINANCING 1 0 0 A 39387000 169630 39217370 2020 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 1 A 1 X 8 239048 PUBLICLY TRADED EXCHANGE X SPECIAL EVENTS - GIFT & EVENT TICKETS 6 201000 FAIR MARKET VALUE X SPECIAL EVENTS - VENUE 1 28936 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT PUBLIC DISCLOSURE COPY OF THE FORM 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 ARE REQUIRED TO SIGN AND RETURN A CONFLICT OF INTEREST REPRESENTATION FORM ANNUALLY. THE FORMS ARE REVIEWED FOR ACTUAL AND/OR POTENTIAL CONFLICTS. TRUSTEES HAVE A DUTY TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTERESTS. WHEN A CONFLICT IS DISCLOSED, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE WHETHER A CONFLICT EXISTS WITHOUT THE PRESENCE OF THE INTERESTED TRUSTEE. IF A CONFLICT EXISTS, THEN THE INTERESTED TRUSTEE MUST RECUSE HIM/HERSELF FROM DELIBERATIONS AND VOTES. IF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IS NOT DISCLOSED, THE GOVERNING BOARD SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FOR STAFF, THE EMPLOYEE HANDBOOK HAS A SECTION DEDICATED TO CONFLICT OF INTEREST. IT IS DISTRIBUTED ANNUALLY AND CONFIRMATION OF RECEIPT IS RECEIVED FROM ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE TRUSTEE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE COMPENSATION. FOR THE HEAD OF SCHOOL COMPENSATION, THE COMMITTEE ENGAGED OUTSIDE CONSULTANTS FOR "SAFE HARBOR AND BENCHMARKING ANALYSES. FOR THE ASSOCIATE HEADMASTER AND THE CHIEF FINANCIAL OFFICER, THE SALARIES WERE BENCHMARKED AGAINST CAIS AND NAIS SURVEY DATA PRIOR TO EXTENSION OF THE OFFERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.