2024-04-15T12:46:30-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 TEREN SHAFFER PRESIDENT & CEO 7145600900 2024-04-02 1 TEREN SHAFFER 999009999 0 DERRICK DEBRUYNE CPA P00591016 6268577300 2024-04-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TEREN SHAFFER 1010 N MAIN STREET SANTA ANA CA 927013608 6302239 0 X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 30 29 0 44 0 0 6645619 5042815 940821 953416 107293 80935 -576549 -683950 7117184 5393216 3986116 2144214 0 0 1525137 1760929 0 0 759572 1448816 1402978 6960069 5308121 157115 85095 3015604 3175272 324751 790318 2690853 2384954 THE ORANGE COUNTY HIGH SCHOOL OF THE ARTS FOUNDATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION WHOSE SPECIFIC AND PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY HIGH SCHOOL OF THE ARTS. 0 0 2020379 90500 1002347 OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. 1054331 1054331 CONTRIBUTION TO LEGACY FUND STUDENTS FIRST CAPITAL CAMPAIGN. 999383 999383 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS. 4074093 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 54 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 29 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 CA X MELISSA O'NEILL 7145600900 1010 N MAIN STREET SANTA ANA SANTA ANA CA 927013608 STEVE WAGNER VP OF OPERATIONS 6.00 40.00 X 0 356376 53534 TEREN M SHAFFER PRESIDENT AND CEO 24.00 40.00 X X 0 280462 66121 JASON HERTHEL BOARD CHAIR 2.00 X X 0 0 0 KEVIN ROSENBERG VICE CHAIR, HUMAN CAPITAL 2.00 X X 0 0 0 ALI LEVIN VICE CHAIR, HUMAN CAPITAL 2.00 X X 0 0 0 EOIN L KREDITOR JD VICE CHAIR, LEGACY GIVING 2.00 X X 0 0 0 JENNIFER STERNSHEIN SECRETARY 2.00 X X 0 0 0 KEVIN TIBER TREASURER/VICE CHAIR 2.00 X X 0 0 0 HALIM DHANIDINA BOT REPRESENTATIVE 2.00 X X 0 0 0 VINCENT J FOLEY JR BOARD MEMBER 2.00 2.00 X X 0 0 0 HAERAN PARK ZEDECK BOARD MEMBER 2.00 X 0 0 0 BRUCE E CHAPMAN BOARD MEMBER 2.00 X 0 0 0 LISA ARGYROS BOARD MEMBER 2.00 X 0 0 0 JIM BERGMAN BOARD MEMBER 2.00 X 0 0 0 SAINI KANNAN BOARD MEMBER 2.00 X 0 0 0 LISA BRENNAN BOARD MEMBER 2.00 X 0 0 0 LEE RUNNELS BOARD MEMBER 2.00 X 0 0 0 GILLIAN HAYES BOARD MEMBER 2.00 X 0 0 0 PATRICIA JUAREZ BOARD MEMBER 2.00 X 0 0 0 JEFFREY EVANS BOARD MEMBER 2.00 X 0 0 0 CHRISTINE WALKER-BOWMAN BOARD MEMBER 2.00 X 0 0 0 JIM CONROY BOARD MEMBER 2.00 X 0 0 0 LAMIA GABAL BOARD MEMBER 2.00 X 0 0 0 STEVEN HO BOARD MEMBER 2.00 X 0 0 0 MARTIN HOWARD BOARD MEMBER 2.00 X 0 0 0 MICHAEL LAVEN BOARD MEMBER 2.00 X 0 0 0 DON STEINER BOARD MEMBER 2.00 X 0 0 0 BRYAN GIGLIA BOARD MEMBER 2.00 X 0 0 0 KIMBERLEY LAKES BOARD MEMBER 2.00 X 0 0 0 ANDREW KEYOUNG BOARD MEMBER 2.00 X 0 0 0 ERIN SAMUELI BOARD MEMBER 2.00 X 0 0 0 0 636838 119655 0 0 1 0 0 1461448 3581367 36898 5042815 CSARTS ACADEMY REVENUE 900099 668151 668151 PERFORMANCE HONORARIA MONTAGE 900099 164633 164633 SUPPORT ORGANIZATIONS 900099 120632 120632 953416 50333 50333 32762 2160 30602 30602 30602 169634 1461448 906863 -737229 -737229 PRODUCTION FEES 900099 34646 34646 PRIVATE LESSONS INCOME 900099 14285 14285 MISCELLANEOUS 900099 4348 4348 53279 5393216 1002347 0 -651946 2053714 2053714 90500 90500 1174006 872220 188581 113205 307027 147505 40232 119290 192283 59325 39273 93685 87613 43698 10669 33246 1831 1831 25370 25370 123093 55093 13600 54400 23085 23085 83189 32168 40347 10674 10198 39 2024 8135 33589 17506 11032 5051 24015 433 18734 4848 SPECIAL EVENTS 568935 370127 198808 STUDENT PROD. SUPPORT 480233 323964 38400 117869 OTHER EXPENSES 21000 -2470 23109 361 INSTRUCTIONAL SUPPORT 8440 8440 5308121 4074093 474456 759572 1685617 1926723 84675 90083 60614 124736 950000 950000 8577 7290 32723 32723 0 0 226121 76440 3015604 3175272 159909 95033 0 539470 164842 155815 324751 790318 X 2179314 1845200 511539 539754 2690853 2384954 3015604 3175272 85095 5490 -396484 0 X X 0 1 X 1 0 X 2098604 2171371 3272123 6645619 5212449 19400166 2098604 2171371 3272123 6645619 5212449 19400166 2230075 17170091 25629 38417 36355 37708 50333 188442 25940 740054 668151 1434145 21022753 2915306 0.81670 0.81640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SUPPORT ORGANIZATIONS - 2021 AMOUNT: $ 740,054. 2022 AMOUNT: $ 668,151. MISC - 2018 AMOUNT: $ 25,940. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 410650 39731 450381 477290 -66640 410650 379296 97994 477290 364222 15074 379296 358569 5653 364222 0 0 32723 32723 0 0 DUE TO OCSA 155815 155815 X 6335223 5490 29654 35144 6300079 -906863 -906863 5393216 6244638 29654 906863 936517 5308121 0 5308121 PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE FOUNDATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE -906,863. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE 906,863. X X X X X X 1 CATHERINE MICHAELS 12781 DUNAS RD SANTA ANA CA 92705 GRANT WRITING 0 337000 28600 308400 337000 28600 308400 CA GALA 1422932 1278000 144932 35339 80813 211570 394133 SEASON PREMIERE 208150 183448 24702 2500 86292 96216 1631082 1461448 169634 35339 83313 297862 490349 906863 -737229 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN ST SANTA ANA CA 92701 330891574 501(C)(3) 999383 0 TO SUPPORT CHARTER SCHOOL PROGRAMS THE LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 501(C)(3) 1054331 0 FINANCIAL SUPPORT OF CAPITAL CAMPAIGN 2 SCHOLARSHIPS 16 90500 0 0 0 0 0 0 0 0 0 STEVE WAGNER VP OF OPERATIONS 0 321954 0 0 0 34422 0 53450 0 84 0 409910 0 0 TEREN M SHAFFER PRESIDENT AND CEO 0 260982 0 0 0 19480 0 47004 0 19117 0 346583 0 0 SCHEDULE J, PART I, LINE 3 ORANGE COUNTY SCHOOL OF THE ARTS DETERMINES THE EXECUTIVE DIRECTOR'S PAY. THE PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. X PIANO 0 25000 FMV X KEYBOARD 0 11898 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THIS ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY SO THIS DOES NOT APPLY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 SCHOOL CA 501(C)(3) LINE 2 N/A 0 LEGACY FUND 1010 N MAIN STREET SANTA ANA CA 92701 450504300 SUPPORT CA 501(C)(3) LINE 7 N/A 0 CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY 1401 HIGHLAND AVENUE DUARTE CA 91010 813919990 SCHOOL CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY FOUNDATION 1010 N MAIN STREET SANTA ANA CA 91010 330970818 SUPPORT CA 501(C)(3) LINE 7 N/A 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0