2020-03-26T15:27:08-05:00 2019-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2018-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 LISSA SHOLTY CFO 8185916500 2020-03-23 1 KATY BROWN P00650274 9257902600 2020-03-23 34.104.2.30 2020-03-23 13:28:36 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3DEC03AD850C6FD952F9D7BE3536A1E31300727C 2018 2020-11-19 02:30:22Z LISSA SHOLTY 23620 MULHOLLAND HWY CALABASAS CA 91302 53749490 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 24 24 493 180 0 0 2924250 2276314 48363438 50040717 606539 930937 344344 303410 52238571 53551378 4376284 4628153 0 0 32825334 32051812 0 0 990729 15978132 16498284 53179750 53178249 -941179 373129 125835562 127223042 75705402 75508671 50130160 51714371 X SEE SCHEDULE O 0 0 45259884 4628153 50040717 THE FOUNDATION OPERATES VIEWPOINT SCHOOL, AN INDEPENDENT, COEDUCATIONAL, COLLEGE PREPARATORY DAY SCHOOL WITH STUDENTS IN KINDERGARTEN THROUGH GRADE TWELVE, FOUNDED IN 1961. SITUATED ON A 40-ACRE CAMPUS NESTLED IN THE FOOTHILLS IN CALABASAS, CALIFORNIA, VIEWPOINT IS HOME TO 1,215 STUDENTS, MAKING IT THE FIFTH LARGEST INDEPENDENT SCHOOL IN THE CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS. VIEWPOINT OFFERS 29 ADVANCED PLACEMENT (AP) AND 16 HONORS COURSES, FIELDS MORE THAN 130 ATHLETIC TEAMS FOR BOYS AND GIRLS IN GRADES FOUR THROUGH TWELVE, AND OFFERS A RICH SELECTION OF CORE COURSES, WITH ELECTIVES THAT INCLUDE THEATER, DANCE, COMPUTER ANIMATION, FILMMAKING, OCEANOGRAPHY, ROBOTICS, ADVANCED LANGUAGE STUDIES, AND INTERNATIONAL RELATIONS.VIEWPOINT'S CAREFULLY MAPPED JOURNEY FROM 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. 45259884 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 94 0 1 493 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LISSA SHOLTY CFO 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 JONATHON WOLFSON CHAIR 1.00 X X 0 0 0 KAFI BLUMENFIELD VICE CHAIR 1.00 X X 0 0 0 DAVID ZEBRACK VICE CHAIR 1.00 X X 0 0 0 JILL SCHECHTER SECRETARY 1.00 X X 0 0 0 JAY DIMAGGIO TRUSTEE 1.00 X 0 0 0 TIM FISH TRUSTEE 1.00 X 0 0 0 DIRK GATES TRUSTEE 1.00 X 0 0 0 ANDREW GENGOS TRUSTEE 1.00 X 0 0 0 BRIAN GLICKLICH TRUSTEE 1.00 X 0 0 0 JEREMY HELFAND TRUSTEE 1.00 X 0 0 0 PEGGY JONES TRUSTEE 1.00 X 0 0 0 ROBERT LOPATA TRUSTEE 1.00 X 0 0 0 SUSAN LOTWIN TRUSTEE 1.00 X 0 0 0 JOHN NELSON TRUSTEE 1.00 X 0 0 0 DICK ROBERTSON TRUSTEE 1.00 X 0 0 0 ROBERT FLACHS TRUSTEE 1.00 X 0 0 0 CHARLES SCHETTER TRUSTEE 1.00 X 0 0 0 SARAH SPANO TRUSTEE 1.00 X 0 0 0 SHELLY SUMPTER GILLYARD TRUSTEE 1.00 X 0 0 0 LINDSEY SPINDLE TRUSTEE 1.00 X 0 0 0 FRANK WATANABE TRUSTEE 1.00 X 0 0 0 ROBERT WEBSTER TRUSTEE 1.00 X 0 0 0 BRIAN WYNN TRUSTEE 1.00 X 0 0 0 JOHN NADOLENCO TRUSTEE 1.00 X 0 0 0 MARK MCKEE HEAD OF SCHOOL 40.00 X 468817 0 137836 ROBERT BRYAN ASSOC HEAD OF SCHOOL 40.00 X 301602 0 39284 LISSA SHOLTY CFO 40.00 X 277398 0 38592 LAUREL BAKER TEW CHIEF ENROLLMENT OFFICER 40.00 X 226353 0 36338 AMY MAENTZ DIR OF STRATEGIC PART 40.00 X 219178 0 29269 ALAN HOWIE HEAD OF UPPER SCHOOL 40.00 X 190646 0 17042 PATRICK MOYAL DIRECTOR OF ATHLETICS 40.00 X 184204 0 15014 DAVID MCADOO CHIEF OPERATIONS OFFICER 40.00 X 181719 0 16585 CATHY ADELMAN HEAD OF PRIMARY SCHOOL 40.00 X 170578 0 15368 DARYL THRASHER FORMER IT DIRECTOR (THRU 3/18) 40.00 X 185046 0 4491 2405541 0 349819 56 1 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 FOOD SERVICE 1293562 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUS SERVICE 600065 SYNTAX BUILDERS INC 2945 HONOLULU AVE LA CRESCENTA CA 91214 CONSTRUCTION SERVICES 381494 TRL SYSTEMS 9531 MILLIKEN AVE RANCHO CUCAMONGA CA 91730 SECURITY 381494 CISCO SYSTEM CAPITAL CORP PO BOX 41602 PHILADELPHIA PA 191011602 INTERNET SERVICE 144281 11 95981 2180333 123350 2276314 TUITION AND FEES 611600 45840876 45840876 AUXILIARY SERVICES 611710 3364255 3364255 STUDENT ACTIVITIES 900099 835586 835586 50040717 930937 930937 501522 95981 198112 303410 303410 53551378 50040717 0 1234347 4628153 4628153 1426415 708670 610168 107577 24478953 21332675 2835393 310885 1002770 685063 290769 26938 3288954 2611974 570381 106599 1854720 1298907 513205 42608 153191 153191 59515 59515 22658 22658 26351 8939 17412 680757 370589 298235 11933 576837 422421 114473 39943 1974869 1757544 197477 19848 139066 73036 56799 9231 1512313 1345959 151231 15123 3958913 3523433 395891 39589 501248 446111 50125 5012 STUDENT ACTIVITIES/AUX. 2345871 2345871 OTHER EXPENSES 2266931 1574553 465332 227046 FOOD SERVICE 1241021 1241021 BUSING 612949 612949 425794 272016 148039 5739 53178249 45259884 6927636 990729 489484 37642509 39079097 572245 342814 114133 77583 37663 46731 305243 668439 103571939 37500516 68704324 66071423 17275238 18915818 1184207 1531653 125835562 127223042 2763434 2683983 29815250 30766630 38402751 37372161 2689905 2604561 2034062 2081336 75705402 75508671 X 42557902 44212777 3577172 3506499 3995086 3995095 50130160 51714371 125835562 127223042 373129 1211082 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17421086 476805 1543458 617936 18823413 15794085 818098 1364970 556067 17421086 14303220 500305 1515168 524608 15794085 13553297 550605 566829 367511 14303220 13195301 21009 660267 323280 13553297 0.62060 0.21220 0.16710 0 0 9540492 9540492 75329223 26296814 49032409 8876863 3059214 5817649 9348061 7775968 1572093 477300 368520 108780 66071423 DEFERRED COMPENSATION LIABILITY 2081336 2081336 X 50134307 1211082 1211082 48923225 4628153 4628153 53551378 48550096 0 48550096 4628153 4628153 53178249 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, 2019 AND 2018, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,628,153. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,628,153. 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 BELONGS TO A CONSORTIUM OF SCHOOLS IN CALIFORNIA THAT MANAGES THE PUBLICATION OF THE NON-DISCRIMINATION POLICY FOR MEMBER SCHOOLS IN THE APPROPRIATE PUBLICATIONS. VIEWPOINT WAS INCLUDED IN THE PUBLICATION IN THE L.A. TIMES DATED MAY 30TH, 2019. BENEFIT DANCE 522751 95981 426770 71771 18053 35707 PARENT ASSOCIATION EVENTS 42736 42736 57325 1 32016 32016 11115 4141 597503 95981 501522 82886 18053 97173 198112 303410 1 FINANCIAL AID 179 4618153 FMV DIRECT CREDIT TO THE STUDENT ACCOUNT SCHOLARSHIP 1 10000 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, SCHOOL AND STUDENT SERVICES("SSS"). 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 "SSS," 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 X 1 1 X X X X X X 1 1 0 0 0 0 0 0 0 MARK MCKEE HEAD OF SCHOOL 468817 0 0 0 0 0 58126 0 79710 0 606653 0 0 0 ROBERT BRYAN ASSOC HEAD OF SCHOOL 301602 0 0 0 0 0 32250 0 7034 0 340886 0 0 0 LISSA SHOLTY CFO 277398 0 0 0 0 0 31761 0 6831 0 315990 0 0 0 LAUREL BAKER TEW CHIEF ENROLLMENT OFFICER 226353 0 0 0 0 0 28886 0 7452 0 262691 0 0 0 AMY MAENTZ DIR OF STRATEGIC PART 219178 0 0 0 0 0 28975 0 294 0 248447 0 0 0 ALAN HOWIE HEAD OF UPPER SCHOOL 190646 0 0 0 0 0 9646 0 7396 0 207688 0 0 0 PATRICK MOYAL DIRECTOR OF ATHLETICS 184204 0 0 0 0 0 7948 0 7066 0 199218 0 0 0 DAVID MCADOO CHIEF OPERATIONS OFFICER 181719 0 0 0 0 0 9136 0 7449 0 198304 0 0 0 CATHY ADELMAN HEAD OF PRIMARY SCHOOL 170578 0 0 0 0 0 8529 0 6839 0 185946 0 0 0 DARYL THRASHER FORMER IT DIRECTOR (THRU 3/18) 40383 0 0 0 144663 0 2164 0 2327 0 189537 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 RECEIVES $72,000 A YEAR AS A HOUSING ALLOWANCE THAT IS INCLUDED IN THE NON-TAXABLE BENEFITS IN COLUMN(D). PART I, LINES 4A-B DARYL THRASHER RECEIVED $144,663 IN SEVERANCE PAY FROM THE ORGANIZATION. THE FOLLOWING PERSONS PARTICIAPTED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: MARK MCKEE 44,376. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 2012-03-21 39740000 CAPITAL IMPROVEMENTS 1 0 0 A 2003611 39740000 230000 6344281 33165719 2015 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 1 A 0 X 6 81100 FMV X OTHER 3 42250 FMV 1 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 1 VIEWPOINT SCHOOL IS A WELCOMING, VIBRANT, AND COLLABORATIVE COMMUNITY THAT OFFERS A CHALLENGING AND ENRICHED COLLEGE PREPARATORY EDUCATION IN A NURTURING ENVIRONMENT FOR STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE. THE SCHOOL EMBRACES STUDENTS AND FAMILIES FROM DIVERSE CULTURES OF THE WORLD AND TEACHES THE HISTORY AND WISDOM OF THESE TRADITIONS. VIEWPOINT INSPIRES A LOVE OF LEARNING AND DEVELOPS THOSE QUALITIES WHICH PROVIDE STRENGTH AND DIRECTION FOR A LIFETIME. THE SCHOOL PROMOTES AMONG ITS STUDENTS RESPECT, INTEGRITY, RESPONSIBILITY, AND OPTIMISM. THE SCHOOL CELEBRATES ITS LOVE OF COUNTRY BY COMMEMORATING OUR NATION'S HOLIDAYS AND HONORING ITS FINEST TRADITIONS. VIEWPOINT AFFIRMS IN ITS ASSEMBLIES AND PROGRAMS THE ETHICAL PRINCIPLES INHERENT IN ALL RELIGIONS. VIEWPOINT'S STUDENTS LEARN THE IMPORTANCE OF SERVICE TO OTHERS AND TO THE GREATER COMMUNITY WITH THE EXPECTATION THAT THIS INTRODUCTION BECOMES A LIFELONG COMMITMENT. VIEWPOINT RECOGNIZES THE UNIQUENESS OF EACH CHILD AND IS COMMITTED TO THE PRESERVATION AND DEVELOPMENT OF THAT INDIVIDUALITY. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 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 POLICY ANNUALLY. THE PRESIDENT AND CFO REVIEW THE STATEMENTS TO IDENTIFY AND ADDRESS POTENTIAL CONFLICTS. THE EMPLOYEE HANDBOOK WHICH IS DISTRIBUTED ANNUALLY AND CONFIRMATION OF RECEIPT RECEIVED BY EVERY EMPLOYEE HAS A SECTION DEDICATED TO CONFLICT OF INTEREST 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. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.