2014-01-27T14:18:26-06:00 2013-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BOULEVARD SUITE 500 SAN RAMON CA 945834600 990 2012-07-01 952242261 VIEWPOINT EDUCATIONAL FOUNDATION VIEW 8185916500 23620 MULHOLLAND HWY CALABASAS CA 91302 ROBERT J DWORKOSKI 8185916500 2014-01-25 1 LYNN HENLEY P00356034 9257902600 2012 2015-11-30 17:44:51Z ROBERT J DWORKOSKI 23620 MULHOLLAND HWY CALABASAS CA 91302 44696134 0 X WWW.VIEWPOINT.ORG X 1961 CA THE SCHOOL PROVIDES EDUCATIONAL SERVICES FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 28 28 447 80 0 0 2159197 2990847 37589449 39533881 263939 1166870 424204 420804 40436789 44112402 3374126 3526461 0 0 23421299 25876977 0 0 1079562 15609660 12585705 42405085 41989143 -1968296 2123259 87977915 90847949 51424965 52171740 36552950 38676209 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 33972184 3526461 39533881 THE FOUNDATION IS AN INDEPENDENT, COEDUCATIONAL DAY SCHOOL WITH AN ENROLLMENT OF 1,200 PROVIDING EDUCATIONAL SERVICES TO CHILDREN IN GRADES KINDERGARTEN THROUGH TWELVE. THE BREAKDOWN OF THE CURRENT ENROLLMENT IS AS FOLLOWS: 474 IN GRADES 9-12, 331 IN GRADES 6-8, AND 395 IN GRADES K-5. THE SCHOOL AWARDED FINANCIAL AID TO 17% OF THE STUDENT BODY. 33972184 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 1 0 0 0 1 0 0 0 0 1 53 0 1 447 1 0 0 0 0 0 1 1 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LISSA SHOLTY BUSINESS MANAGER AND CONTROLLER 8185916671 23620 MULHOLLAND HWY CALABASAS CA 91302 HALE BEHZADI 1.00 X 0 0 0 THOMAS BOONE 1.00 X 0 0 0 JOE CARIERI 1.00 X X 0 0 0 STEVEN CARLSON 1.00 X 0 0 0 SETH CASDEN 1.00 X 0 0 0 LYN DE LOGI 1.00 X 0 0 0 CHRISTINA DERONDE 1.00 X 0 0 0 GINGER DETTERMAN 1.00 X 0 0 0 ROBERT FLOURNEY 1.00 X 0 0 0 DIRK GATES 1.00 X 0 0 0 MEGHAN HANDY 1.00 X X 0 0 0 JEREMY HELFAND 1.00 X 0 0 0 HAL HERMELEE 1.00 X 0 0 0 KRAIG KITCHIN 1.00 X 0 0 0 DAN MELLINKOFF 1.00 X 0 0 0 KATHRYN MOSELEY 1.00 X 0 0 0 MICHAEL MURPHY 1.00 X 0 0 0 JOHN NADOLENCO 1.00 X X 0 0 0 JERRY PAUL 1.00 X 0 0 0 CHARLES SCHETTER 1.00 X 0 0 0 MATTHEW SERLETIC 1.00 X 0 0 0 JEFFREY STIBEL 1.00 X 0 0 0 SHELLY SUMPTER GILLYARD 1.00 X 0 0 0 SHARON TESORIERO 1.00 X 0 0 0 ROBERT WEBSTER 1.00 X X 0 0 0 STEPHANIE WOLFSON 1.00 X 0 0 0 KUMAR YAMANI 1.00 X 0 0 0 KEITH ZIMMET 1.00 X 0 0 0 ROBERT DWORKOSKI 40.00 X 598812 0 23245 PAUL ROSENBAUM 40.00 X 363726 0 23245 CHAD TEW 40.00 X 290244 0 22023 AMY MAENTZ 40.00 X 192992 0 8790 ALAN HOWIE 40.00 X 146703 0 17496 LAUREL TEW 40.00 X 157985 0 22023 JULIANNE DESAL 40.00 X 146838 0 17453 PATRICK MOYAL 40.00 X 146311 0 16842 2043611 0 151117 28 0 1 0 SAGE DINING SERVICES INC 1402 YORK RD STE 100 LUTHERVILLE MD 21093 FOOD SERVICES 1055164 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUSING 466293 TRANSIT SYSTEMS UNLIMITED 8976 LAUREL CANYON BLVD SUN VALLEY CA 91352 BUSING 146573 HELLAS CONSTRUCTION 12710 RESEARCH BLVD STE 240 AUSTIN TX 78759 CONTRACTOR 137082 KALBAN ARCHITECTS 10585 SANTA MONICA BLVD STE 160 LOS ANGELES CA 90025 ARCHITECT 122278 5 59655 2931192 256457 2990847 TUITION AND FEES 611600 36539169 36539169 AUXILIARY SERVICES 611710 2359733 2359733 FIELD TRIPS & ACTIVITIES 900099 634979 634979 39533881 285458 285458 36000 41097 -5097 -5097 -5097 1060000 178588 881412 881412 881412 789948 59655 364047 425901 425901 44112402 39533881 0 1587674 3526461 3526461 1360741 667048 506713 186980 309092 177638 131454 20267863 17318343 2439220 510300 808716 515015 260943 32758 1624911 917959 680314 26638 1505654 1039456 419141 47057 10776 10776 42900 42900 1310201 1310201 234332 110294 124038 337694 42867 294827 81195 81195 1208198 1075296 120820 12082 262016 140410 121606 1409211 1254198 140921 14092 3335227 2968352 333523 33352 STUDENT AUXILIARY SERVI 1775616 1775616 STUDENT ACTIVITIES EXPE 1333137 1333137 OTHER INSTRUCTIONAL EXP 1028899 1028899 DEVELOPMENT EXPENSE 216303 216303 41989143 33972184 6937397 1079562 804133 1589378 17580710 18694643 547993 716420 106702 22222 615546 595405 79539202 21842248 57995470 57696954 8614563 10785287 1078168 0 634630 747640 87977915 90847949 2971946 2681065 14604783 13342307 33432070 33440736 0 1296113 416166 1411519 51424965 52171740 X 32271611 33202920 1384626 1929033 2896713 3544256 36552950 38676209 87977915 90847949 2123259 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8763536 1230866 1073739 50586 11017555 8046007 295628 480049 58148 8763536 6581782 237310 1243452 16537 8046007 5260565 856515 488053 23351 6581782 5857198 334761 -871317 60077 5260565 0.58310 0.32170 0.09530 0 0 6159067 6159067 64941175 16372572 48568603 7726726 5114168 2612558 712234 355508 356726 57696954 DEFERRED COMPENSATION LIABILITY 1411519 1411519 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE APPROPRIATION OF ENDOWMENT FUNDS WILL BE USED FOR GENERAL EDUCATIONAL PROGRAM SERVICES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2013, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 A STATEMENT WAS PUBLISHED IN JUNE, 2013 IN THE L.A. TIMES AS A CONSORTIUM OF ABOUT 90 INDEPENDENT SCHOOLS THROUGHOUT CALIFORNIA. THE STATEMENT SAYS: THE FOLLOWING SCHOOLS ADMIT STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEDGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO THE STUDENTS AT THE SCHOOLS. (LIST OF APPROXIMATELY 90 SCHOOLS LISTED) THE SCHOOLS DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION IN ADMINISTRATION OF THEIR EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PAYMENTS, ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. BENEFIT DANCE 646493 59655 586838 104983 9500 90813 PARENT ASSOCIATION EVENTS 172983 172983 149068 1 30127 30127 9683 849603 59655 789948 104983 9500 249564 364047 425901 1 FINANCIAL AID 208 3526461 FMV PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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, FINANCIAL AID FOR SCHOOL TUITION ("FAST"). 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 "FAST," 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 598812 0 0 0 0 0 12500 0 10745 0 622057 0 0 0 PAUL ROSENBAUM 363726 0 0 0 0 0 12500 0 10745 0 386971 0 0 0 CHAD TEW 285244 0 5000 0 0 0 11278 0 10745 0 312267 0 0 0 AMY MAENTZ 182992 0 10000 0 0 0 8790 0 0 0 201782 0 0 0 ALAN HOWIE 146703 0 0 0 0 0 6751 0 10745 0 164199 0 0 0 LAUREL TEW 157985 0 0 0 0 0 11278 0 10745 0 180008 0 0 0 JULIANNE DESAL 141838 0 5000 0 0 0 6708 0 10745 0 164291 0 0 0 PATRICK MOYAL 146311 0 0 0 0 0 6097 0 10745 0 163153 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE FOR HEADMASTER, ASSOCIATE HEADMASTER (COO) AND CFO AS IS TYPICAL IN THE CONTRACTS OF THESE EXECUTIVES. AUTO ALLOWANCE FOR HEADMASTER, ASSOCIATE HEADMASTER AND CFO 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 $7,594 AND FOR ASSOCATE HEADMASTER'S WAS $5,253. PART I, LINE 4B THE ASSOCIATE HEADMASTER (COO), CFO, 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 39740000 CAPITAL IMPROVEMENTS 1 0 0 A 39740000 19067516 230000 14098204 6344280 1 0 0 1 A 0 0 0 0 0 0 0 A 1 0 0 0 0 0 LAUREL BAKER TEW SPOUSE OF AN OFFICER 164317 COMPENSATION IN THE AMOUNT OF $164,317 0 KRIS DWORKOSKI SPOUSE OF AN OFFICER 144775 COMPENSATION IN THE AMOUNT OF $144,775 0 X 21 FMV X 3 237809 FMV X BABY GRAND PIANO 1 15000 FMV X VINTAGE 16MM FILMS 1 2500 FMV X TRACK JACKETS & EXPENSES 1 1127 FMV 1 0 1 1 THIRD PARTY USE: PART I, LINE 32B: VANGUARD RECEIVES STOCK DONATIONS AND IS DIRECTED TO SELL IMMEDIATELY UPON RECEIPT. 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 EXECUTIVE COMPENSATION AND ENGAGES OUTSIDE CONSULTANTS FOR "SAFE HARBOR" AND BENCHMARKING ANALYSES. 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 36000 1659865 VIEWPOINT EDUCATIONAL FOUNDATION 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 CASTLE OAKS LLC A 36000 FMV CASTLE OAKS LLC B 377232 FMV CASTLE OAKS LLC E 1296113 FMV CASTLE OAKS LLC P 59480 FMV