2016-05-12T17:25:26-05:00 2015-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2014-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 LISSA SHOLTY CFO AND TREASURER 8185916500 2016-05-12 1 JOHN PANETTA P00365375 9257902600 2014 2016-08-17 19:52:53Z LISSA SHOLTY 23620 MULHOLLAND HWY CALABASAS CA 91302 48839012 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 29 29 447 60 0 0 3028586 4103827 41854651 43652034 361751 406011 386509 314855 45631497 48476727 3744470 4020332 0 0 25965448 27884914 0 0 1418103 13731711 14981479 43441629 46886725 2189868 1590002 103322754 113047153 60855379 68574234 42467375 44472919 X 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. 0 0 38496219 4020332 43652034 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 1,206 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. 38496219 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 56 0 1 447 1 0 0 0 0 0 1 1 0 0 0 0 X 29 29 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 AND TREASURER 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 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 CHRISTINA DERONDE TRUSTEE 1.00 X 0 0 0 GINGER DETTERMAN 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 MICHAEL MURPHY SECRETARY 1.00 X X 0 0 0 JOHN NADOLENCO CHAIR 1.00 X X 0 0 0 JERRY PAUL TRUSTEE 1.00 X 0 0 0 DICK ROBERTSON 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 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 JONATHAN WOLFSON VICE CHAIR 1.00 X X 0 0 0 KUMAR YAMANI TRUSTEE 1.00 X 0 0 0 KEITH ZIMMET TRUSTEE 1.00 X 0 0 0 ROBERT DWORKOSKI PRESIDENT 40.00 X 608267 0 24362 PAUL ROSENBAUM INTERIM HEAD OF SCHOOL 40.00 X 468239 0 44789 DIANE SHANK CFO 40.00 X 178569 0 16693 GREG ARMBRISTER ASSOCIATE HEAD OF SCHOOL 40.00 X 191855 0 15657 AMY MAENTZ DIRECTOR OF STRATEGIC PARTNERSHIPS 40.00 X 214493 0 22786 ALAN HOWIE HEAD OF UPPER SCHOOL 40.00 X 187430 0 15792 LAUREL TEW CHIEF ENROLLMENT OFFICER 40.00 X 187351 0 39188 VICTOR PESIRI DIRECTOR OF FACILITIES & CONSTRUCTION 40.00 X 178174 0 14800 2214378 0 194067 25 0 1 0 HMH CONSTRUCTORS INCORPORATED 330 N WOOD RD CAMARILLO CA 93010 CONTRACTOR 7815118 SAGE DINING SERVICES INC 1402 YORK RD 100 LUTHERVILLE MD 21093 DINING SERVICES 1111206 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUSING 537387 KALBAN ARCHITECTS 10585 SANTA MONICA BLVD STE 160 LOS ANGELES CA 90025 ARCHITECT 509682 CALIFORNIA DESIGNERS REMODELING INC 13400 RIVERSIDE DR STE 112 SHERMAN OAKS CA 91423 CONTRACTOR 223193 15 58350 4045477 24737 4103827 TUITION AND FEES 611600 40365709 40365709 AUXILIARY SERVICES 611710 2733155 2733155 FIELD TRIPS & ACTIVITIES 900099 553170 553170 43652034 406011 406011 72000 73363 -1363 -1363 -1363 605140 58350 288922 316218 316218 48476727 43652034 0 720866 4020332 4020332 2077360 1301748 549022 226590 21166574 17004078 3553296 609200 508826 77743 392718 38365 2331772 2108558 190947 32267 1800382 1513330 232428 54624 191645 191645 50227 50227 628656 163239 465417 136977 136977 313993 313993 284450 284450 1432746 1203900 228846 539454 539454 391234 85420 305814 1465465 1304254 146545 14666 3991903 3552794 399190 39919 INSTRUCTIONAL SUPPLIES 2573028 2357343 181981 33704 STUDENT ACTIVITIES 1484029 1484029 OTHER EXPENSES 1244731 1023050 221681 PROFESSIONAL DEVELOPMEN 252941 158504 84327 10110 46886725 38496219 6972403 1418103 3397788 2521960 24640645 24846612 641993 1212169 50780 100637 53002 53002 507592 373523 96417110 26955063 60311814 69462047 12991202 13654741 727938 822462 103322754 113047153 3221285 4448259 18168480 19929738 35077963 39768167 2988491 2927042 1399160 1501028 60855379 68574234 X 36056412 37798774 2832454 3074627 3578509 3599518 42467375 44472919 103322754 113047153 1590002 415542 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13195301 21009 660267 323280 13553297 11017555 375806 1816933 14993 13195301 8763536 1230866 1073739 50586 11017555 8046007 295628 480049 58148 8763536 6581782 237310 1243452 16537 8046007 0.59070 0.26560 0.14380 0 0 8840492 8840492 64894966 19394449 45500517 8824536 7089150 1735386 13857116 471464 13385652 69462047 DEFERRED COMPENSATION LIABILITY 1501028 1501028 X 44871937 415542 415542 44456395 4020332 4020332 48476727 42866393 0 42866393 4020332 4020332 46886725 PART V, LINE 4: THE APPROPRIATION OF ENDOWMENT FUNDS WILL BE USED FOR GENERAL EDUCATIONAL PROGRAM SERVICES. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2015 AND 2014, 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 4,020,332. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,020,332. 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 603006 58350 544656 110203 31924 64439 PARENT ASSOCIATION EVENTS 36925 36925 3462 65889 1 23559 23559 8996 4009 663490 58350 605140 122661 31924 134337 288922 316218 1 FINANCIAL AID 189 4010332 FMV 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 608267 0 0 0 0 0 13000 0 11362 0 632629 0 0 0 PAUL ROSENBAUM INTERIM HEAD OF SCHOOL 468239 0 0 0 0 0 24667 0 20122 0 513028 0 0 0 DIANE SHANK CFO 178569 0 0 0 0 0 8928 0 7765 0 195262 0 0 0 GREG ARMBRISTER ASSOCIATE HEAD OF SCHOOL 171855 0 20000 0 0 0 8429 0 7228 0 207512 0 0 0 AMY MAENTZ DIRECTOR OF STRATEGIC PARTNERSHIPS 214493 0 0 0 0 0 22011 0 775 0 237279 0 0 0 ALAN HOWIE HEAD OF UPPER SCHOOL 179430 0 8000 0 0 0 8163 0 7629 0 203222 0 0 0 LAUREL TEW CHIEF ENROLLMENT OFFICER 187351 0 0 0 0 0 8479 0 30709 0 226539 0 0 0 VICTOR PESIRI DIRECTOR OF FACILITIES & CONSTRUCTIO 172174 0 6000 0 0 0 7966 0 6834 0 192974 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE FOR HEADMASTER AND ASSOCIATE HEADMASTER (COO) AS IS TYPICAL IN THE CONTRACTS OF THESE EXECUTIVES. AUTO ALLOWANCE FOR HEADMASTER AND ASSOCIATE HEADMASTER, AS WELL AS AUTO EXPENSE REIMBURSEMENT, WHICH IS GROSSED UP. GROSSED UP REIMBURSEMENTS FOR LIFE INSURANCE AND LONG-TERM DISABILITY FOR HEADMASTER AND LIFE INSURANCE FOR THE ASSOCIATE HEADMASTER. MEDICAL EXPENSE REIMBURSEMENT GROSSED UP TO A MAXIMUM OF $20K PER FISCAL YEAR FOR HEADMASTER. DEPENDENT MEDICAL INSURANCE COVERAGE FOR HEADMASTER AND ASSOCIATE HEADMASTER. DISCRETIONARY SPENDING ACCOUNT EXPENSE FOR HEADMASTER WAS $18,148 AND FOR ASSOCIATE HEADMASTER WAS $1,810. PART I, LINE 4B THE ASSOCIATE HEADMASTER (COO), CHIEF ADVANCEMENT OFFICER, AND DIRECTOR OF ADMISSIONS AND FINANCIAL AID PARTICIPATE IN A QUALIFIED 457B PLAN ESTABLISHED WITH TIAA-CREF. VIEWPOINT MATCHES 2-1 ANY EMPLOYEE CONTRIBUTIONS. THE HEADMASTER HAS A DEFERRED COMPENSATION CLAUSE IN HIS EMPLOYMENT CONTRACT WHICH IS EARNED AT THE END OF THE CONTRACT. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 2012-03-21 40000000 CAPITAL IMPROVEMENTS 1 0 0 A 40000000 19067516 230000 20442484 2015 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 A 0 KRIS DWORKOSKI SPOUSE OF AN OFFICER 137168 COMPENSATION IN THE AMOUNT OF $137,168. 0 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. CASTLE OAKS LLC 23620 MULHOLLAND HWY CALABASAS CA 91302 RENTAL RESIDENCE CA 42000 0