2024-05-14T10:05:19-07:00 2023-06-30 952302617 SingerLewak 10960 Wilshire Blvd Suite 1100 Lost Angeles CA 90023 990 2022-07-01 954557774 Summit View School SUMM 8187810360 13130 Burbank Blvd Sherman Oaks CA 91401 Oscar Valadez CFO 2024-05-14 true Oscar Valadez 999009999 true LIOR TEMKIN P00748170 3104773924 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Susan Berman PhD 13130 Burbank Blvd Sherman Oaks CA 91401 6612376 false X www.thehelpgroup.org X 1995 CA See Form 990, Part III, Line 4a 11 10 48 10 0 263092 582230 5810218 5917215 2112 3444 219084 51931 6294506 6554820 0 0 3849455 3591233 0 5200 2874799 2860221 6724254 6451454 -429748 103366 8647076 8749546 441753 440857 8205323 8308689 See Form 990, Part III, Line 4a false false 5947139 162086 6002672 Summit View, located on the Valley Glen campus, provides comprehensive kindergarten through 12th-grade day school programs for students with specific learning disabilities. Summit View's programs are designed to promote each student's academic success and personal growth. Also, the Valley Glen Campus, STEM3 Academy provides a robust Science, Technology, Engineering and Mathematics (STEM) based curriculum to students with Autism Spectrum Disorder, ADHD, and other social and learning differences. Students of STEM3 Academy, the first of its kind, are bright and benefit from a rigorous curriculum which prepares them for STEM-related study in college. 5947139 true true false false false false false false false false true false false true false true false true true false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 0 0 false 48 true false false false false false false false 0 false false false false false false false X 11 10 true false false false false false false true true false false true true true true true true true true false CA X X Amelia Gomez 8189475175 13130 Burbank Blvd Sherman Oaks CA 914016037 Susan Berman PhD Executive Dir. 4.00 46.00 X 50246 585784 60396 Barbara Firestone PhD President & CEO 4.00 46.00 X X 50705 591132 44015 Michael Love Sr. VP of Finan 3.00 37.00 X 24159 281661 14060 Jason Bolton PhD VP of Admissions 5.00 35.00 21687 145133 24692 Oscar Valadez Chief Fin Officer 3.00 37.00 13316 155247 21929 Edna Ramos BSC Controller 3.00 37.00 11115 150268 0 Zaldy Ramirez HS Principal 40.00 0.00 100000 0 4241 Megan Davis Principal 40.00 0.00 100000 0 0 Gary H Carmona Board Chairman 2.00 2.00 X X 0 0 0 Joy Monkarsh Secretary 1.00 1.00 X X 0 0 0 Jae Hyun Treasurer 2.00 2.00 X X 0 0 0 Barry N Nagoshiner CPA Vice Chairman 2.00 2.00 X X 0 0 0 Yolanda Pina Director 1.00 1.00 X 0 0 0 Susan Berk Director 1.00 1.00 X 0 0 0 Robert Dorman Director 1.00 1.00 X 0 0 0 David Firestone DDS Director 1.00 1.00 X 0 0 0 Perry Katz Director 1.00 1.00 X 0 0 0 Danny Raffle Director 1.00 1.00 X 0 0 0 Ken Solomon Director 1.00 1.00 X 0 0 0 Valerie Seymour Director 1.00 1.00 X 0 0 0 371228 1909225 169333 2 false true false Administrative Services 2129 W Rosecrans Ave Gardena CA 90249 Transportation 403247 Ruggieri Construction Inc 13700 Chandler Blvd Sherman Oaks CA 91401 Repairs and Maintenance 359055 HOPSKIPDRIVE PO BOX 92220 LAS VEGAS NV 89193 Transportation 206692 The Education Team 2000 Sierra Point Parkway Suite 702 Brisbane CA 94005 Temp Agency 116202 4 342196 162086 77948 582230 Basic Education 611710 4480170 4480170 Counseling 624100 325146 325146 Occupational Therapy 624100 29345 29345 Speech and Language 624100 113782 113782 Transportation 480000 945372 945372 23400 23400 5917215 3444 3444 0 0 0 0 24030 342196 57556 -33526 -33526 0 0 Misc. Income 900099 85457 85457 85457 6554820 6002672 -30082 0 0 0 0 64131 26507 37624 0 2948989 2647848 301141 0 341314 311507 29807 236799 214353 22446 0 5109 793 4316 7807 819 6988 0 0 0 0 0 10728 8935 1793 0 0 838165 801924 36241 0 0 2576 2262 314 0 0 227837 227837 118064 94458 23606 Client Transportation 834983 834983 Professional Fees- Others 469939 468274 1665 Client Related Expenses 154439 151495 2944 Security Guard Services 47835 47835 142739 107309 30230 5200 6451454 5947139 499115 5200 625 1075 421637 499216 0 925950 874027 0 0 0 0 11786 7364 7524046 5146856 2617969 2377190 0 0 0 0 4669109 4990674 8647076 8749546 434187 433879 7566 6978 441753 440857 X 8205323 8308689 8205323 8308689 8647076 8749546 103366 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1475489 1475489 5040068 4772643 267425 852475 225425 627050 156014 148788 7226 2377190 Due From Affiliates 4990674 4990674 X 6654150 162086 162086 6492064 62756 62756 6554820 6550784 162086 162086 6388698 62756 62756 6451454 Part X : FIN48 Footnote Summit View School and its affiliates are exempt from federal income and excise taxes and California franchise taxes as an organization described under Section 501 (c)(3) of the Internal Revenue Code and related state codes. However, Summit View School is subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the combined financial statements taken as a whole. Summit View School recognizes the impact of tax positions on the financial statements in accordance with FASB ASC Topic No. 740, "Accounting for Uncertainty in Income Taxes." ASC Topic No. 740 ("ASC 740") clarifies the uncertainty in income taxes recognized in an enterprise's financial statement in accordance with FASB Statements No. 109, "Accounting for Income Taxes,X and prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on de-recognition of tax benefits, classification on the balance sheet, interest and penalties, disclosure and transition. During the years ended June 30, 2023 and 2022, Summit View School performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which may have an effect on its tax-exempt status. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Fundraising expense $62756 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Fundraising expense $62756 true true true true false true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized "All of the programs of Summit View School admit clients of any race, color, national or ethnic origin, religion and of either sex," is publicized on the website and application forms. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained The organization does not offer scholarships or financial assistance. Schedule E, Line 5 - Explanation of Organization Discrimination by Race false Golf 302807 287962 14845 26855 Dinner 63419 54234 9185 30701 366226 342196 24030 57556 57556 -33526 X X X false false false false false false false false false Barbara Firestone PhD President & CEO 20358 237344 30347 353788 3477 40538 54182 631670 Edna Ramos BSC Controller 11115 150268 11115 150268 Jason Bolton PhD VP of Admissions 21687 145133 3210 21482 24897 166615 Michael Love Sr. VP of Finan 19342 225498 4817 56163 1111 12949 25270 294610 Oscar Valadez Chief Fin Officer 13316 155247 1732 20197 15048 175444 Susan Berman PhD Executive Dir. 24801 289135 25445 296649 4771 55625 55017 641409 Part II, Compensation from Unrelated Organizations PART II, LINE 1B, (iii) Dr. Barbara Firestone has a 457 (F) retirement plan. Dr. Firestone contributed $364,932 from 2018 2022 from her salary into this plan and with interest, received a total payout of $368,235. Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $186,000 from 2016 2018 from her salary into this plan and by investing it, her contribution grew by $126,525 over 7 years resulting in a total payout of $312,525. Form 990, Part VI, Section A, Line 2 Barbara Firestone, Ph.D.David Firestone, D.D.S.Husband and Wife Form 990, Part VI, Section B, Line 11b The Form 990 Review comprises of a multi step process:1)review by the organization's outside independent CPA firm,2)review by the Controller,3)review by the Executive Director,4) review and approval by the CFO. The Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Section B, Line 12c Each Officer, Director, or Key Employee is required to complete and submit a disclosure annually. Form 990, Part VI, Section B, Line 15b Compensation for the CEO and Executive Director is reviewed by the Compensation Committee, by the Executive Committee, and presented by the Compensation Committee to the Board of Directors for final review and approval. Compensation for Key Employees is reviewed by the Executive Director and the CFO (CFO does not participate in review of CFO compensation).These recommendations are reviewed by the Compensation Committee and Executive Committee and presented by the Compensation Committee to the Board of Directors for final review and approval. Form 990, Part VI, Section C, Line 18 Form 990 is available on www.guidestar.org. Form 990, Part VI, Section C, Line 19 These documents are made available to the public upon request. Form 990, Part VII, Section A, Line 1a "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a) for the CEO and Executive Director reflects compensation from all related organizations listed in Schedule R and based on an overall 50+ hour average work week."Reportable Compensation from the OrganizationX and "Reportable Compensation from Related Organizations"(Part VII, Section A, Line 1a): Dr. Barbara Firestone has a 457 (F) retirement plan. Dr. Firestone contributed $364,932 from 2018 2022 from her salary into this plan and with interest, received a total payout of 368,235.Dr. Susan Berman has a 457 (F) retirement plan. Dr. Berman contributed $186,000 from 2016 2018 from her salary into this plan and by investing it, her contribution grew by $126,525 over 7 years resulting in a total payout of $312,525. The Help Group Child and Family Center 13130 Burbank Blvd Sherman Oaks CA 91401 952226790 Mental Health Services CA 501c3 9 NA false New School for Child Development 13130 Burbank Blvd Sherman Oaks CA 91401 953295132 Special Education CA 501c3 2 NA false Project Six 13130 Burbank Blvd Sherman Oaks CA 91401 953674639 Residential Care CA 501c3 9 NA false Pacific Living Alternatives 13130 Burbank Blvd Sherman Oaks CA 91401 954253163 Residential Facilities CA 501c3 7 NA false New Opportunities for Living 13130 Burbank Blvd Sherman Oaks CA 91401 954253162 Residential Facilities CA 501c3 7 NA false The Help Group West 13130 Burbank Blvd Sherman Oaks CA 91401 954750066 Special Education CA 501c3 2 NA false false false false false false false false false false false false true true true true false false true true The Help Group Child and Family Center l -11318749 Actual The Help Group Child and Family Center m -11318749 Actual The Help Group Child and Family Center n -11318749 Actual The Help Group Child and Family Center o -11318749 Actual The Help Group Child and Family Center r -11318749 Actual The Help Group Child and Family Center s -11318749 Actual New School for Child Development l 20780083 Actual New School for Child Development m 20780083 Actual New School for Child Development n 20780083 Actual New School for Child Development o 20780083 Actual New School for Child Development r 20780083 Actual New School for Child Development s 20780083 Actual Project Six r 415237 Actual Project Six s 415237 Actual The Help Group West n -4885897 Actual The Help Group West o -4885897 Actual The Help Group West r -4885897 Actual The Help Group West s -4885897 Actual Schedule R, Part V, Line 2 Transactions with related organizations reflect ending balance as of 6/30/23 which represents the net cumulative balance since inception with the related entity listed.