2023-05-13T16:09:49+00:00 2022-06-30 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 91761 990 2021-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Kris Thabit Chief Financial Officer 8185759900 2023-05-13 true Kris Thabit 999009999 Daren Daiga P01074795 5055022746 2021 2023-04-26 12:10:37Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 68586737 false X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 17 17 540 439 0 0 7506257 3598742 53185941 61205100 1958324 1194129 -56508 -479232 62594014 65518739 13471260 13230260 0 29244419 31245551 0 1647379 17350625 20743001 60066304 65218812 2527710 299927 150419760 149165776 80522766 80060821 69896994 69104955 The school's mission is: To dedicate ourselves to Christ in the pursuit of academic excellence, artistic expression, and athletic distinction while growing in knowledge and wisdom through God's abundant grace. false false 52672195 13230260 55940407 Primary Education Program Oaks Christian School (OCS) is an independent, non-denominational, Christian college-preparatory school serving students in 5th through 12th grade. The school was founded in 1997 and opened in 2000 with 196 students sharing one campus. Currently, OCS enrolls over 1,400 students annually. A middle school campus adjacent to the original campus was added in 2009. For the fiscal year that ended on June 30, 2022 the school enrollment was 1,503. The school's three pillars are Academic Excellence, Artistic Expression and Athletic Distinction. These distinctives are evidenced through strong academics, performing and visual arts (theatre, choir, band, orchestra, dance, 2D and 3D art, photography, graphic design and yearbook) as well as competitive athletic team participation. The school year 21-22 was the first full year that the school returned to in-person learning, sports, and artistic events after a year and a half since COVID-19 pandemic started. This year saw the return of live art performances with in-person audiences and sporting events that included CIF state and regional championships, and multiple player and coach honors. Some highlights this school year include the graduation of the first batch of "Legacy Lions" - students who have been at Oaks Christian from when Academy V (5th grade) started back in school year 2014-15; school's completion of its accreditation processes with agencies awarding it the maximum accreditation term possible - a testament to the school's high quality college preparatory curriculum and its incredibly dedicated faculty; and the announcement of school's expansion to elementary school for school-aged children from transitional kindergarten to fourth-grade. In academics, the high school entrepreneural students successfully competed in the California Lutheran University New Venture Fair, an expo-style event where teams share their innovative startup projects in a competitive environment; The class of 2022 was accepted into 238 universities and colleges in 28 states and four countries. Additionally, 96% of graduates were admitted to a four-year college, with 47% admitted to highly selective schools. In arts, the OCS performing arts department debuted Arts Under the Oaks, a coffee house-style venue where students showcased their instrumental, original music, vocal and spoken word talents and included a comedic performance of the OCS Comedy Sportz Team; The OCS Institute of Art and Innovation students premiered their full-length feature film, The Coloseum, as the showcase piece of the inaugural OCS Film Festival in the Bedrosian Pavilion. The film explores the issues of the price of fame and the basis for self-worth; live performances returned after nearly a two-year hiatus with the high school musical production of Seussical the Musical, winter dance showcase, Christmas concerts, and the middle school musical Madagascar to name a few. In athletics, the school year 21-22 saw several stellar athletic accomplishments including two CIF state championships and two CIF regional titles, players of the year, and state player of the year, and two coaches of the year. Boys baseball and girls softball captured the CIF state titles and girls softball and boys water polo took the the CIF regional honors. 2166781 4335718 Student Programs and Activities The school's added student programs and activities include performing arts events as well as visual arts displays, athletic competitions, spiritual life/mission trip opportunities, college counseling trips, test preparation, Photography class location trips and numerous club, social and extra-curricular activities. OCS students have amazing opportunities to participate in school mission trips both domestic and internationally. Each year approximately 200 students join these trips to help teach English, build houses or other structures, visit orphanages and share the gospel. In the past, middle school students have traveled to Costa Rica, China and Mexico while high school students have traveled to China, Guatemala, Africa, Haiti, Mexico, Romania and elsewhere. The International Student Program (ISP) has significantly grown in past few years and has hosted over 100 students from Korea, China, Macau, Taiwan, Uganda, Norway and Colombia. The OCS residential boarding facility opened on August 2020 with 40 students making history as the very first residents of the state of the art dorm. The program hosts students from 17 countries, including from Europe, Asia and South America. In school year 21-22, the boarding facility housed 60 plus students. 1281821 1068675 Auxiliary Programs Auxiliary programs include summer sport camps (with an enrollment of close to 1,000), busing transportation, a middle school cafeteria, a high school cafeteria, and campus store services. 56120797 true true false false false false false false true true false false false false false false true true false false false false false true false false false true true true false false false false false false true false true false true false false false true false false false false true 137 0 true 540 true false false false false false true true false false false false false false X 17 17 true false false false false false false true true false false true true true true true true true true false CA X Amy O'Friel 8185759900 31749 La Tienda Westlake Village CA 91362 Jeffrey Bjork Vice Chair 1.0 X X 0 0 0 Shelene Bryan Secretary 1.0 X X 0 0 0 Terry Roberts Chairperson 1.0 X X 0 0 0 Allyson Weinberg Board Member 1.0 X 0 0 0 Brian Matthews Board Member 1.0 X 0 0 0 Dallas Price-Van Breda Founder 1.0 X 0 0 0 Dr Gayle Beebe Board Member 1.0 X 0 0 0 Edward Atsinger Board Member 1.0 X 0 0 0 John Batiste Board Member 1.0 X 0 0 0 John Davies Board Member 1.0 X 0 0 0 Katrina Atsinger Board Member 1.0 X 0 0 0 Kimbra Sterling Board Member 1.0 X 0 0 0 Kyle Stanich Board Member 1.0 X 0 0 0 Larry DeWitt Board Member 1.0 X 0 0 0 Michelle Hiepler Board Member 1.0 X 0 0 0 Sharon Beard Board Member 1.0 X 0 0 0 Vince Daly Board Member 1.0 X 0 0 0 Cozette Darby Assistant Treasurer and Secretary 40.0 X 230375 0 11750 Kristin Thabit Treasurer / CFO 30.0 X 195091 0 21024 Michael Parkinson Chief Operations Officer 40.0 X 279369 0 43611 Robert Black Head of School/President 40.0 X 424547 0 38847 Matthew Northrop Associate Head of School for Academics 40.0 X 275209 0 43258 David Freeman Middle School Principal 40.0 X 182342 0 35030 Eddie Moore Chief Development Officer 40.0 X 198040 0 25187 Frances Coyle High School Principal 40.0 X 185629 0 10218 Jan Hethcock Head of Athletics 20.0 X 183157 0 10929 William Brown Director of Operations 40.0 X 173571 0 34472 2327330 0 274326 85 false true false Wesely Thomas Enterprises Inc 2545 W Hillcrest Drive Newbury Park CA 91320 Construction contractor for Boarding/Dormitories project 5285938 Campus Facilities Management Inc 5495 Via Rocas Westlake Village CA 91362 Facility management services 1120609 Custom Janitorial Maintenance PO Box 269 Port Hueneme CA 93044 Janitorial services 562776 American Transportation Systems 3133 E South Street Long Beach CA 90805 Busing services 453623 Universal Protection Service LP dba Allied Universal PO Box 31001-2374 Pasadena CA 911102374 Security services 309421 11 1340251 2258491 792331 3598742 Tuition & Fees 611110 55940407 55940407 Student programs/activities 611110 4335718 4335718 Auxiliary programs 611110 928975 928975 0 0 0 0 61205100 1015095 1015095 40292 75344 -35052 0 -35052 -35052 2231609 12000 1491290 573285 740319 -561285 179034 179034 144840 1340251 801477 -656637 -656637 266302 126602 139700 139700 Health Ins. Incentive 900099 40000 40000 32757 0 0 32757 72757 65518739 61344800 0 575197 13230260 13230260 1577040 1255639 267151 54250 111834 89042 18945 3847 24595341 19582810 4166451 846080 755783 601754 128030 25999 2282249 1817127 386613 78509 1923304 1531334 325808 66162 183700 73480 101035 9185 59627 23851 32795 2981 60560 60560 328550 176780 123634 28136 314306 106804 207502 285373 114151 156957 14265 585818 234327 322200 29291 5900289 5598731 226082 75476 1093708 996599 48700 48409 13463 7165 5773 525 1247872 1204197 29075 14600 4748893 4582682 110649 55562 810345 324138 445690 40517 Student Programs 2189548 2166781 20870 1897 Other Auxiliary Expenses 1281821 1281821 Other Administrative Expenses (including Advancement) 673516 262516 366814 44186 Athletics 489115 489115 476497 476497 0 0 65218812 56120797 7450636 1647379 12579 276161 16403319 14534653 266997 391835 0 0 13500 55240 67172 1082500 1279629 149107767 63588833 85270815 85518934 46881394 45391725 446916 1692167 0 0 0 150419760 149165776 9054884 6835000 22181708 26031797 43395123 47194024 0 5891051 0 80522766 80060821 X 67031492 66219454 2865502 2885501 69896994 69104955 150419760 149165776 X 299927 -8291613 7199647 X false true X true false X 2696766 2710683 1808894 7506257 3598742 18321342 0 0 2696766 2710683 1808894 7506257 3598742 18321342 0 18321342 1217151 839489 905072 1058483 1055387 5075582 0 42484 153713 395669 58248 72757 722871 24119795 263452639 0.7596 0.7068 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 42484.0, COLUMN B - 153713.0, COLUMN C - 395669.0, COLUMN D - 58248.0, COLUMN E - 72757.0, COLUMN F - 722871.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1106429 -158674 947755 821088 15000 270341 1106429 751097 21000 48991 821088 693218 11100 46779 751097 621489 10000 61729 693218 0.3024 0.6976 0.0 false false 8554795 8554795 96628519 37646663 58981856 17648720 6620618 11028102 24699280 18827278 5872002 1576453 494274 1082179 85518934 44939729 -8291613 -13230260 -21521873 66461602 60560 -1003423 -942863 65518739 52931415 1003423 1003423 51927992 60560 13230260 13290820 65218812 Schedule D, Part V, Line 4 Intended uses of endowment funds The Unrestricted General Endowment will be used as board policy dictates and includes Financial Aid awards and Capital Improvements among other things. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Student Financial Aid - -13230260 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising event expenses - -801477 Rental expenses - -75344 Cost of goods sold - -126602 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising event expenses - 801477 Rental expenses - 75344 Cost of goods sold - 126602 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Financial Aid - 13230260 true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(c). Auction and Gala 1390956 1268281 122675 134550 149507 364450 106869 Golf Tournament 94135 71970 22165 23361 22740 0 1485091 1340251 144840 157911 149507 364450 129609 801477 -656637 true Financial Aid for Tuition 728 13230260 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Families interested in obtaining financial aid to help pay for tuition must submit a financial aid application through a third party processor ("vendor"). The process includes the submission of tax returns, W-2 forms and other documents depending on the family's situation. The vendor runs the data through their program based on certain parameters reviewed by the school and then comes up with recommendations for financial aid amounts. The school's Financial Aid department then reviews reports as well as additional data and refines financial aid awards as appropriate. Once finalized, the data is uploaded into the tuition billing system used by the school. All financial aid grants are used to offset tuition for the specific school year for which it was awarded. OCS provides needs-based, mission-driven financial aid for students, with the exception of a couple very small merit-based awards funded by restricted donations. Financial aid is applied directly to the student's account. No cash changes hands. X X X X false false false false false false false true false Robert Black Head of School/President 316187 0 50000 0 58360 0 19500 0 19347 0 463394 0 0 0 Michael Parkinson Chief Operations Officer 206420 0 40000 0 32949 0 12281 0 31330 0 322980 0 0 0 Cozette Darby Assistant Treasurer and Secretary 198786 0 14188 0 17401 0 10843 0 907 0 242125 0 0 0 Kristin Thabit Treasurer / CFO 168528 0 8947 0 17616 0 7844 0 13180 0 216115 0 0 0 Matthew Northrop Associate Head of School for Academics 217567 0 40000 0 17642 0 14278 0 28980 0 318467 0 0 0 David Freeman Middle School Principal 144794 0 7954 0 29594 0 7334 0 27696 0 217372 0 0 0 William Brown Director of Operations 145655 0 12997 0 14919 0 6782 0 27690 0 208043 0 0 0 Eddie Moore Chief Development Officer 174919 0 11700 0 11421 0 8176 0 17011 0 223227 0 0 0 Frances Coyle High School Principal 153218 0 7954 0 24457 0 8911 0 1307 0 195847 0 0 0 Jan Hethcock Head of Athletics 132860 0 7373 0 42924 0 7982 0 2947 0 194086 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of discretionary bonuses. A California Municipal Finance Authority 201563466 000000000 2019-03-22 47500000 Refinance 9/08/12 Debt and 12/12/13 Bond; Capital Projects for Dormitories and Idealab false false false A 236896 47500000 219639 18646937 28633424 2019 true true true true A false true true false false 0.0 0.0 0.0 false false true A false true false false true true Union Bank 23.0 true false false false true A true 61175 Need Based Assistance Tuition Remission Paul Black Family member of officer 62558 Compensation and benefits false Jack Darby Family member of Officer 45561 Compensation and benefits false X 8 315355 Market value X Auction Items 377 462249 Market value X Hand Sanitizer 1 8366 Market value X Gym Equipment 1 3000 Market value X Supplies 2 3361 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Other - Auction Items The number of contributions represent the number of contributions received, not the number of items donated. Other - Hand Sanitizer The number of contributions represent the number of contributions received, not the number of items donated. Other - Gym Equipment The number of contributions represent the number of contributions received, not the number of items donated. Other - Supplies The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dallas Price-Van Breda and Terry Roberts - Family relationship, Dallas Price-Van Breda and Kyle Stanich - Family relationship, Ed Atsinger and Katrina Atsinger - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 was prepared by an independent CPA firm. The Chief Financial Officer and Controller review the return in detail. The organization's board has appointed a Tax CPA to review the Form 990 on behalf of the board. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers, board members and key employees to annually complete and sign a conflict of interest questionnaire. The Head of School and Secretary of the Board are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent Compensation Committee of the Board of Directors annually determines compensation for the top management official, taking into account the recommendation of the Director of Human Resources along with the review of comparable data and historical salaries for these positions. These approvals are regularly recorded in the minutes of the Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The independent Compensation Committee of the Board of Directors annually determines compensation for other officer and key employee positions where base salaries exceed $150,000 per annum, taking into account the recommendation of the Head of School and the Director of Human Resources along with the review of comparable data and historical salaries for these positions. These approvals are regularly recorded in the minutes of the Compensation Committee. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous - Total Revenue: 32757, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 32757; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of interest rate swap agreement - 7199647; Online Christian Consortium LLC 31749 La Tienda Dr Westlake Village CA 91362 812564057 Online Education Services CA 130080 0 Oaks Christian School