2017-02-09T16:25:07-06:00 2016-06-30 946214841 Armanino LLP 12657 Alcosta Blvd Ste 500 San Ramon CA 945834600 990 2015-07-01 952242261 Viewpoint Educational Foundation VIEW 8185916500 23620 Mulholland Hwy Calabasas CA 91302 Lissa Sholty CFO 8185916500 2017-02-07 1 Katy Brown P00650274 9257902600 2015 2021-01-29 14:40:06Z Lissa Sholty 23620 Mulholland Hwy Calabasas CA 91302 52759981 0 X www.viewpoint.org X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 30 30 504 80 0 0 4103827 5993738 43652034 45730522 406011 407120 314855 337434 48476727 52468814 4020332 4022651 0 0 27884914 28995587 0 0 1844890 14981479 16527399 46886725 49545637 1590002 2923177 113047153 115825737 68574234 68160701 44472919 47665036 X See Schedule O 0 0 41797645 4022651 45730522 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 1,212 STUDENTS, MAKING IT THE FIFTH LARGEST INDEPENDENT SCHOOL IN THE CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS. VIEWPOINT OFFERS 28 ADVANCED PLACEMENT (AP) AND 16 HONORS COURSES, FIELDS MORE THAN 130 ATHLETIC TEAMS FOR BOYS AND GIRLS IN GRADES FIVE 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. 41797645 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 1 0 1 0 0 0 0 0 0 0 0 1 57 0 1 504 1 0 0 0 0 0 1 1 0 0 0 0 X 30 30 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 John Nadolenco Chair 1.00 X X 0 0 0 Jonathan Wolfson Vice Chair 1.00 X X 0 0 0 Michael Murphy Secretary 1.00 X X 0 0 0 Hale Behzadi Trustee 1.00 X 0 0 0 Thomas Boone Trustee 1.00 X 0 0 0 Joe Carieri Trustee 1.00 X 0 0 0 Seth Casden Trustee 1.00 X 0 0 0 Jay DiMaggio 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 Michael Kelly Trustee 1.00 X 0 0 0 Anne Leonetti Trustee 1.00 X 0 0 0 Robert Lopata Trustee 1.00 X 0 0 0 Bill Malcolm Trustee 1.00 X 0 0 0 Tom Moran Trustee 1.00 X 0 0 0 Jerry Paul Trustee 1.00 X 0 0 0 Dick Robertson Trustee 1.00 X 0 0 0 Jill Schechter Trustee 1.00 X 0 0 0 Charles Schetter Trustee 1.00 X 0 0 0 Matthew Serletic Trustee 1.00 X 0 0 0 Sarah Spano Trustee 1.00 X 0 0 0 Jeffrey Stibel Trustee 1.00 X 0 0 0 Shelly Sumpter Gillyard Trustee 1.00 X 0 0 0 Robert Webster Trustee 1.00 X 0 0 0 Kumar Yamani Trustee 1.00 X 0 0 0 David ZeBrack Trustee 1.00 X 0 0 0 Keith Zimmet Trustee 1.00 X 0 0 0 Robert Dworkoski President 40.00 X 622211 0 51279 Lissa Sholty CFO 40.00 X 174081 0 28863 Mark McKee Head of School 40.00 X 181777 0 33668 Robert Bryan Assoc Head of School 40.00 X 123699 0 9043 Amy Maentz Director of Strategic Partnerships 40.00 X 201798 0 22979 Alan Howie Head of Upper School 40.00 X 181127 0 15201 Nathan Humphreys thru 1015 Dir. of Facilities & Construction 40.00 X 177088 0 14773 Laurel Tew Chief Enrollment Officer 40.00 X 172577 0 51793 Patrick Moyal Director of Athletics 40.00 X 164427 0 16200 Paul Rosenbaum Thru 0615 Interim Head of School 40.00 X 315811 0 31774 Greg Armbrister Thru 0615 Assoc Head of School 40.00 X 110681 0 8469 Diane Shank Thru 0215 CFO 40.00 X 215848 0 4035 2641125 0 288077 28 1 1 0 HMH Constructors Incorporated 330 N Wood Rd Camarillo CA 93010 Contractor 1645090 Sage Dining Services Inc 1402 York Rd 100 Lutherville MD 21093 Dining Services 1117326 Tumbleweed Transportation PO Box 49291 Los Angeles CA 90049 Busing 745546 CARTER FENCE 13207 Sherman Way North Hollywood CA 91605 Fencing contractor 206007 MAYER BROWN LLP 2027 Collection Center Dr Chicago IL 60693 Attorney 132491 11 54000 5939738 63199 5993738 Tuition and fees 611600 42227937 42227937 Auxiliary services 611710 2863354 2863354 Student Activities 900099 639231 639231 45730522 407120 407120 628601 54000 291167 337434 337434 52468814 45730522 0 744554 4022651 4022651 2077360 1301748 549022 226590 21856565 18606134 2610234 640197 909638 680986 188505 40147 2393553 1980138 374998 38417 1758471 1439129 263304 56038 204992 204992 57127 57127 276598 104981 171617 170020 170020 327183 327183 473165 281728 186225 5212 2650799 2650799 591502 591502 373611 81719 291892 1649801 1468323 164980 16498 3998127 3558333 399813 39981 Instructional Supplies 2700448 2400196 255960 44292 Student Activities 1642959 1642959 Other expenses 987156 431452 555704 Professional Developmen 423911 227684 184433 11794 49545637 41797645 5903102 1844890 2521960 2368974 24846612 26309469 1212169 1307088 100637 38401 53002 66728 373523 639930 98270951 28397643 69462047 69873308 13654741 14301486 822462 920353 113047153 115825737 4448259 3077960 19929738 20848471 39768167 39776833 2927042 2851175 1501028 1606262 68574234 68160701 X 37798774 38251575 3074627 5698868 3599518 3714593 44472919 47665036 113047153 115825737 2923177 268940 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13553297 550605 566829 367511 14303220 13195301 21009 660267 323280 13553297 11017555 375806 1816933 14993 13195301 8763536 1230866 1073739 50586 11017555 8046007 295628 480049 58148 8763536 0.59370 0.25970 0.14660 0 0 8840492 8840492 78361508 20544358 57817150 10047667 7597819 2449848 1021284 255466 765818 69873308 Deferred Compensation Liability 1606262 1606262 X 48715103 268940 268940 48446163 4022651 4022651 52468814 45522986 0 45522986 4022651 4022651 49545637 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, 2016 AND 2015, 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 4,022,651. Part XII, Line 4b - Other Adjustments: Financial aid 4,022,651. 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. BENEFIT DANCE 603624 54000 549624 104258 41988 59136 Association Event 45766 45766 4712 54061 1 33211 33211 13080 13932 682601 54000 628601 122050 41988 127129 291167 337434 1 Financial aid 180 4012651 Scholarship 1 10000 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 0 1 0 0 0 0 0 0 0 Robert Dworkoski President 622211 0 0 0 0 0 13250 0 38029 0 673490 0 0 0 Lissa Sholty CFO 174081 0 0 0 0 0 22233 0 6630 0 202944 0 0 0 Mark McKee Head of School 146572 0 35205 0 0 0 20594 0 13074 0 215445 0 0 0 Amy Maentz Director of Strategic Partnerships 191798 0 10000 0 0 0 22979 0 0 0 224777 0 0 0 Alan Howie Head of Upper School 181127 0 0 0 0 0 8571 0 6630 0 196328 0 0 0 Nathan Humphreys thru 1015 Dir. of Facilities & Construction 177088 0 0 0 0 0 3958 0 10815 0 191861 0 0 0 Laurel Tew Chief Enrollment Officer 172577 0 0 0 0 0 21094 0 30699 0 224370 0 0 0 Patrick Moyal Director of Athletics 156427 0 8000 0 0 0 7063 0 9137 0 180627 0 0 0 Paul Rosenbaum Thru 0615 Interim Head of School 315811 0 0 0 0 0 24373 0 7401 0 347585 0 0 0 Greg Armbrister Thru 0615 Assoc Head of School 110681 0 0 0 0 0 5154 0 3315 0 119150 0 0 0 Diane Shank Thru 0215 CFO 215848 0 0 0 0 0 2377 0 1658 0 219883 0 0 0 Part I, Line 1a A HOUSING ALLOWANCE WAS PROVIDED FOR THE FORMER PRESIDENT AND FORMER HEADMASTER AS IS TYPICAL IN THE CONTRACTS OF THESE EXECUTIVES. AN AUTO ALLOWANCE WAS PROVIDED FOR THE FORMER PRESIDENT AND FORMER HEADMASTER, AS WELL AS AUTO EXPENSE REIMBURSEMENT, WHICH IS GROSSED UP. GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE AND LONG-TERM DISABILITY WERE PROVIDED FOR THE FORMER PRESIDENT, AND GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE WERE PROVIDED FOR THE FORMER HEADMASTER. MEDICAL EXPENSE REIMBURSEMENTS WERE GROSSED UP TO A MAXIMUM OF $20K PER FISCAL YEAR FOR THE FORMER PRESIDENT. DEPENDENT MEDICAL INSURANCE COVERAGE WAS PROVIDED TO THE FORMER PRESIDENT AND FORMER HEADMASTER AND IS PROVIDED TO THE CURRENT HEAD OF SCHOOL. DISCRETIONARY SPENDING ACCOUNT EXPENSE FOR THE FORMER PRESIDENT WAS $20,344 AND FOR THE FORMER HEADMASTER WAS $5,464. Part I, Line 4b EACH OF THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE SCHOOL'S QUALIFIED 457(B) PLAN ESTABLISHED WITH TIAA-CREF, AND EACH RECEIVED $12,000: Head of School, Mark McKee Associate Head of School, Robert Bryan Chief Financial Officer, Lissa Sholty Director of Strategic Partnerships, Amy Maentz Chief Enrollment Officer, Laurel Tew Viewpoint matches 2-1 any employee contributions. A California Statewide Communities Development 680164610 2012-03-21 40000000 Capital Improvements 1 0 0 A 40000000 230000 39770000 2015 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 Kris Dworkoski Spouse of an officer 117205 Compensation 0 X 5 63199 FMV 0 0 0 Part I, Column (b): Explanation for number of contributions: This number reflects the number of contributors, 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 11 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 and Officers review and sign an Annual Code of Understanding, which includes a conflict of interest disclosure section. 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.