2016-04-18T12:37:04-05:00 2015-06-30 WALTERS & SKLYAR LLP 21700 OXNARD ST STE 800 WOODLAND HILLS CA 913677500 990 2014-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91416 DON COOK DIRECTOR OF FINANCE&OPERATIONS 8189865045 2016-02-08 YEFIM SKLYAR P00362128 8189752040 2016-04-18 2014 2016-08-17 19:52:53Z DON COOK 5461 LOUISE AVE ENCINO CA 91316 11228244 false X X TO PROVIDE A CARING ENVIRONMENT WHERE MOTIVATED STUDENTS WITH LEARNING DIFFERENCES DISCOVER THEIR UNIQUE PATHS TO PERSONAL AND ACADEMIC EXCELLENCE IN PREPARATION FOR A SUCCESSFUL COLLEGE EXPERIENCE. 20 20 176 75 0 1032635 1189049 9005127 9964508 1146 554 123634 26333 10162542 11180444 635965 760052 0 6823053 7216295 0 429891 3101158 3117822 10560176 11094169 -397634 86275 18100917 18577270 11374384 11764462 6726533 6812808 TO PROVIDE A CARING ENVIRONMENT WHERE MOTIVATED STUDENTS WITH LEARNING DIFFERENCES DISCOVER THEIR UNIQUE PATHS TO PERSONAL AND ACADEMIC EXCELLENCE IN PREPARATION FOR A SUCCESSFUL COLLEGE EXPERIENCE. false false 8491237 760052 9983958 ASSISTING STUDENTS WITH LEARNING DIFFERENCES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (240 ENROLLED STUDENTS). 8491237 true true false false false false false false false true true false false false false true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 58 0 true 176 true false false false false false true true false false false false X 20 20 false false false false false false false true true false false true true false true true true true true false CA X X DON COOK 8189865045 5461 LOUISE AVE ENCINO CA 91316 DAVID CLARK TRUSTEE 1.00 X 0 0 0 CHUCK NELSON TRUSTEE 1.00 X 0 0 0 JEFF GOLDSTEIN TRUSTEE 1.00 X 0 0 0 DAWNMARIE CUNNION TRUSTEE 1.00 X 0 0 0 SUSANNE DANIELS TRUSTEE 1.00 X 0 0 0 ELIZABETH ENGLISH TRUSTEE 1.00 X 0 0 0 ANDREW FURGATCH TRUSTEE 1.00 X 0 0 0 JOLYON GISSELL TRUSTEE 1.00 X 0 0 0 ANDREA MACK SECRETARY 1.00 X 0 0 0 ROBERT HOYT TRUSTEE 1.00 X 0 0 0 DAVID CRONENBOLD TRUSTEE EMER 1.00 X 0 0 0 KATHLEEN KENNEDY TRUSTEE 1.00 X 0 0 0 JODY PRITIKIN TRUSTEE 1.00 X 0 0 0 LAURA LIZER TRUSTEE 1.00 X 0 0 0 DAVID STOHL TRUSTEE 1.00 X 0 0 0 JAMIE MONTGOMERY TRUSTEE EMER 1.00 X 0 0 0 CHIP ROBERTSON VICE CHAIR 1.00 X 0 0 0 RAE SANCHINI TOBEY CHAIR 1.00 X 0 0 0 MIKE TOLLIN TRUSTEE 1.00 X 0 0 0 JIM KILCOURSE TRUSTEE 1.00 X 0 0 0 TANYNYA HEKYMARA TRUSTEE 1.00 X 0 0 0 DEBORAH LIEBLING TRUSTEE 1.00 X 0 0 0 MUIR MEREDITH HEAD OF SCHO 40.00 X 253387 0 91055 DON COOK DIRECTOR OF 40.00 X 152497 0 10559 CLARENCE PERKINS ASSOCIATE HE 40.00 X 151334 0 9892 NANCY NICHOLS DIR OF ADVAN 40.00 X 150992 0 6872 JENNIFER SPELLMAN DIR OF LOWER 40.00 X 126027 0 8255 JENNIFER MIRANDA DIRECTOR OF 40.00 X 112615 0 6976 SARAH HAMILTON DIR OF STUDE 40.00 X 102955 0 4831 1049807 138440 7 false true false BILL KEATING PROPERTY IMPROVEMENTS 7478 DENROCK AVENUE LOS ANGELES CA 90045 CONSTRUCTION 159265 STUDENT TRANSPORTATION OF AMERICA 12560 RAYMER STREET NORTH HOLLYWOOD CA 91605 TRANSPORTATION 129960 2 163312 1025737 1189049 TUITION 611710 9667596 9667596 OTHER SCHOOL ACTIVITIES 611710 164531 164531 TRANSPORTATION 611710 132381 132381 9964508 554 554 59705 163312 47800 11905 11905 OTHER FUNDRAISING REVENUE,NET 14428 14428 14428 11180444 9964508 26887 760052 760052 668725 263707 272774 132244 5284656 4493801 668184 122671 164789 146256 18533 675130 519113 144982 11035 422995 340689 64916 17390 62312 62312 32500 32500 48709 9258 39451 21966 9611 7667 4688 22921 17319 5602 22859 13170 7550 2139 302504 151252 151252 629384 487137 142247 133658 82237 51421 PROGRAM COSTS 654244 654244 BUILDING & MAINTENANCE 255382 44010 211372 ADMINISTRATIVE EXPENSES 207827 60444 147383 SUMMER SCHOOL/CAMP 135645 135645 587911 320611 133178 134122 11094169 8491237 2173041 429891 840906 429041 5392228 4973338 72195 101292 44489 87637 19199 21921 154242 209297 16596487 4406146 11025891 12190341 209751 199682 342016 364721 18100917 18577270 722074 678899 2152310 2585563 8500000 8500000 11374384 11764462 X 5157738 5117013 1451000 1578000 117795 117795 6726533 6812808 18100917 18577270 86275 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117795 117795 117795 117795 117795 307 307 117795 117795 300 300 117795 117795 100 100 117795 1.00000 true false 4085906 4085906 8206706 2229688 5977018 2318211 1079530 1238681 736926 731023 5903 1248738 365905 882833 12190341 X 10420392 10420392 760052 760052 11180444 10334117 10334117 760052 760052 11094169 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (3) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. HOWEVER, IT IS SUBJECT TO FEDERAL AND CALIFORNIA INCOME TAX ON UNREALTED BUSINESS INCOME (UBI), IF ANY AS STIPULATED IN IRC SECTION 511. THE SCHOOL EVALUTES UNCERTAIN TAX POSITION THROUGH ITS REVIEW OF THE SOURCES OF INCOME TO IDENTITY UBI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX EXEMPT STATUS. THE EFFECT OF THE UNCERTAINITY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMATABLE. AS OF JUNE 30, 2015 AND 2014, THE SCHOOL HAD NO UNCERTAIN TAX POSITION REQUIRING ACCRUAL. THE SCHOOL FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 FOR THEIR FEDERAL AND 2009 FOR THEIR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AWARDED 760,052 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 760,052 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 760,052 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 760,052 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART V, LINE 4 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS ENDOWMENT ASSETS INCLUDE DONOR-RESTRICTED FUNDS THAT THE SCHOOL MUST HOLD IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVICE . PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE INCOME FROM ENDOWMENT FUND IS APPROPRIATED IN ACCORDANCE WITH THE SCHOOL'S ENDOWMENT SPENDING POLICY AND IS USED IN ACCORDANCE WITH DONOR-IMPOSED RESTRICTIONS. true true true true true true true false false false false false false false false false false true GALA 223017 163312 59705 30243 17557 223017 163312 59705 30243 17557 47800 11905 true FINANCIAL AID 44 760052 SCHEDULE I, PAGE 4, PART IV WESTMARK SCHOOL PROVIDES TUITION ASSISTANCE PROGRAM WHICH ENABLES STUDENTS WHOSE FAMILIES NEED FINANCIAL AID TO ATTEND THE SCHOOL WHEN THEY MIGHT NOT OTHERWISE BE ABLE TO DO SO. WESTMARK SCHOOL'S FINANCIAL AID POLICY IS ADMINISTERED AND GUIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOL'S (NAIS) STANDARDS OF GOOD PRACTICE. AID IS AWARDED BASED ON EACH FAMILY'S DEMONSTRATED NEED, WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR GENDER. DETAILED FINANCIAL AID RECORDS (INCLUDING APPLICATIONS AND SUPPORTING DOCUMENTS) ARE KEPT IN ACCORDANCE WITH THE SCHOOL'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X true false X X X X false false false false false false false false false MUIR MEREDITH HEAD OF SCHOOL 230006 20000 3381 13932 77123 344442 DON COOK DIRECTOR OF FINANCE 147454 5000 43 9234 1325 163056 CLARENCE PERKINS ASSOCIATE HEAD OF SC 151311 23 2269 7623 161226 NANCY NICHOLS DIR OF ADVANCEMENT 150926 66 6872 157864 SCHEDULE J, PART III PART I, LINE 1A - FRINGE OR EXPENSE EXPLANATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE AND FINANCE COMMITTEE REVIEW THE DRAFT OF THE TAX RETURN AND APPROVE IT FOR FILING, AS AUTHORIZED BY THE BOARD. AS PART OF THE REVIEW, THE BALANCES REPROTED IN THE RETURN ARE COMPARED TO THE AUDITED FINANCIAL STATEMENTS AS WELL AS INTERNAL RECORDS. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT MONITORS AND ENFORCES COMPLIANCE ON A REGULAR BASIS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMPENSATION IS REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. BENCHMARKING INFORMATION IS OBTAINED VIA NAIS STATS ONLINE, CALISBOA SURVEY, AND GOLDSTAR. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B OFFICERS AND KEY EMPLOYEES COMPENSATION AND WAGES OVER 100,000 ARE REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. BENCHMARKING INFORMATION IS OBTAINED VIA NAIS STATS ONLINE, CALISBOA SURVEY, AND GOLDSTAR. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIPS AWARDED -760,052 SCHOLARSHIPS AWARDED 760,052