2022-05-13T08:01:25-05:00 2021-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2020-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Kris Thabit Chief Financial Officer 8185759900 2022-05-13 1 Kris Thabit 999009999 Ashley Peabody P01385870 5055022746 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 64215949 0 X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 17 17 435 448 0 0 1808894 7506257 52576280 53185941 1029010 1958324 -83522 -56508 55330662 62594014 12453840 13471260 0 0 26074981 29244419 0 0 1637813 17214608 17350625 55743429 60066304 -412767 2527710 142636568 150419760 85281686 80522766 57354882 69896994 X 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. 0 0 49574446 13471260 51103286 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, 2021 the school enrollment was 1,417.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. School year 20-21 saw the return of students for on campus learning after 8 months of remote learning due to the COVID-19pandemic. This year, the school invested more than $5 million to reopen the campus as a safe and healthy environment. This school year, Phase II of the IDEA Lab was completed, now home to nearly 300 students engaged in STEM courses. In addition, the school had its first graduate of the Institute of Global Leadership. The performing and visual arts students found creative new ways to share their gifts through numerous virtual performances. After one year hiatus due to COVID-19, the High School Visual Art Show returned. The show featured artwork from ceramics, drawing, film, graphic design, painting, and photography students. High School visual arts students exceled in two of the region's juried art competitions. High School Performing Arts students successfully performed their production of Godspell Jr. virtually. In athletics, the OCS girls and boys track and field teams made athletic history by capturing the school's 50th and 51st CIF championship titles. Due to COVID-19, middle school did not have competitive sports, but had camps and competitions with high participation in various sports like aquatics, baseball, basketball, lacrosse, track among others. The Spiritual Life program includes student retreats, chapel time, mission trips abroad, local community service opportunities, and Bible classes. 1309771 1963860 Student Programs and ActivitiesThe 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 Indonesia, China, Ghana, Vietnam, and locally from Orange County. 304359 168160 Auxiliary ProgramsAuxiliary 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. 51188576 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 106 0 1 435 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Amy O'Friel 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Terry Roberts Chairperson 1.00 X X 0 0 0 William Dallas part year Chairperson 1.00 X X 0 0 0 Jeffrey Bjork Vice Chair 1.00 X X 0 0 0 Bill Crockett Secretary 1.00 X X 0 0 0 Edward Atsinger Board Member 1.00 X 0 0 0 John Batiste Board Member 1.00 X 0 0 0 Sharon Beard Board Member 1.00 X 0 0 0 Dr Gayle Beebe Board Member 1.00 X 0 0 0 Shelene Bryan Board Member 1.00 X 0 0 0 Vince Daly Board Member 1.00 X 0 0 0 John Davies Board Member 1.00 X 0 0 0 Larry DeWitt Board Member 1.00 X 0 0 0 Michelle Hiepler Board Member 1.00 X 0 0 0 Brian Matthews Board Member 1.00 X 0 0 0 Dallas Price-Van Breda Founder 1.00 X 0 0 0 Kyle Stanich Board Member 1.00 X 0 0 0 Kimbra Sterling Board Member 1.00 X 0 0 0 Allyson Weinberg Board Member 1.00 X 0 0 0 Robert Black Head of School / President 40.00 X 358875 0 36350 Michael Parkinson Chief Operations Officer 40.00 X 250485 0 41221 Kristin Thabit Treasurer / CFO 30.00 X 183251 0 19902 Matthew Northrop Associate Head of School for Academics 40.00 X 286327 0 58401 Eddie Moore Chief Development Officer 40.00 X 172339 0 22115 Frances Coyle High School Principal 40.00 X 168660 0 9157 David Freeman Middle School Principal 40.00 X 162665 0 97058 William Brown Director of Operations 40.00 X 158862 0 62461 1741464 0 346665 62 0 1 0 Campus Facilities Management Inc 5495 Via Rocas Westlake Village CA 91362 Facility management services 787506 Hellas Construction Inc 12000 West Palmer Lane Austin TX 78613 MS turf installation project 592147 PBJ Facility Solutions Ltd PO Box 4614 Westlake Village CA 91359 Facility management services 398636 O'Connor Electric Inc 2697 Lavery Court Ste 23 Newbury Park CA 91320 Construction - IDEA Lab 272321 Apex General Contractors Inc 1250 North Olive Street Ventura CA 93001 Construction - IDEA Lab 253771 13 790576 4535000 2180681 368562 7506257 Tuition & Fees 611710 51103286 51103286 Student programs/activ 611710 1963860 1963860 Auxiliary programs 611710 118795 118795 53185941 1053130 1053130 5353 72419 -67066 -67066 -67066 2294029 1388835 905194 905194 905194 7790 790576 104845 -97055 -97055 105201 55836 49365 49365 Insurance Claim 900099 15000 15000 Workers Comp refund 900099 11890 11890 31358 31358 58248 62594014 53235306 0 1852451 13471260 13471260 902387 708554 160535 33298 23590882 18523560 4196818 870504 770294 604835 137035 28424 2195023 1723532 390495 80996 1785833 1402236 317700 65897 69416 27766 38179 3471 75953 30381 41774 3798 39240 39240 24473 9789 13460 1224 286339 97301 189038 297836 119134 163810 14892 619777 247911 340877 30989 5416049 5156543 191397 68109 465382 412053 18128 35201 4915 1966 2703 246 1262586 1218396 29418 14772 4983528 4809105 116116 58307 622711 249084 342491 31136 Student Programs 1309771 1309771 Other departmental expe 388334 388334 Other Auxiliary expense 304359 304359 Athletics 246611 246611 933345 223396 602438 107511 60066304 51188576 7239915 1637813 30721 12579 25152683 16403319 460125 266997 5000 67981 55240 1459259 1082500 145511458 60240643 84228322 85270815 30958344 46881394 274133 446916 142636568 150419760 7804338 9054884 17771228 22181708 43373159 43395123 4535000 11797961 5891051 85281686 80522766 X 54471387 67031492 2883495 2865502 57354882 69896994 142636568 150419760 X 2527710 4107492 5906910 X 0 1 X 1 0 X 2797583 2696766 2710683 1808894 7506257 17520183 2797583 2696766 2710683 1808894 7506257 17520183 160327 17359856 1279484 1217151 839489 905072 1058483 5299679 467102 341773 425027 441169 66038 1741109 24560971 248251420 0.70680 0.61790 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2016 Amount: $ 76,215. 2017 Amount: $ 42,484. 2018 Amount: $ 153,713. 2019 Amount: $ 395,669. 2020 Amount: $ 58,248. Fundraising event fees - 2016 Amount: $ 373,167. 2017 Amount: $ 299,289. 2018 Amount: $ 271,314. 2019 Amount: $ 45,500. 2020 Amount: $ 7,790. Gaming income - 2016 Amount: $ 17,720. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 821087 15000 270341 1106428 751096 21000 48991 821087 693218 11100 46778 751096 621489 10000 61729 693218 523444 22000 76045 621489 0.40245 0.59755 0 0 8554795 8554795 89653873 35382956 54270917 18114185 6328835 11785350 24632911 17939140 6693771 4555694 589712 3965982 85270815 Interest Rate Swap Agreement 5891051 5891051 53424106 4107492 -13471260 -9363768 62787874 39240 -233100 -193860 62594014 46788904 233100 233100 46555804 39240 13471260 13510500 60066304 Part V, Line 4: The endowment fund can be used as the investment policy dictates for any purpose, including Financial Aid awards and Capital Improvements among other things. Part XI, Line 2d - Other Adjustments: Student Financial Aid -13,471,260. Part XI, Line 4b - Other Adjustments: Fundraising Events Expenses Reported on Form 990, Part VIII -104,845. Rental Expenses Reported on Form 990, Part VIII -72,419. Cost of Goods Sold Reported on Form 990, Part VIII -55,836. Part XII, Line 2d - Other Adjustments: Fundraising Events Expenses not on Form 990, Part IX 104,845. Rental Expense Reported on Form 990, Part VIII 72,419. Cost of Goods Sold Reported on Form 990, Part VIII 55,836. Part XII, Line 4b - Other Adjustments: Student Financial Aid 13,471,260. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 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). Schedule E, Part I, Line 6 Oaks Christian received financial assistance from the Paycheck Protection Program as part of the CARES Act. Online Auction 798366 790576 7790 16298 10400 78147 798366 790576 7790 16298 10400 78147 104845 -97055 1 Financial Aid for Tuition 713 13471260 Part I, Line 2: 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 0 0 0 0 0 0 0 1 0 Robert Black Head of School / President 307975 0 50000 0 900 0 18127 0 18434 0 395436 0 0 0 Matthew Northrop Associate Head of School for Academics 212348 0 47500 0 26479 0 14821 0 43802 0 344950 0 0 0 Michael Parkinson Chief Operations Officer 201211 0 40000 0 9274 0 9486 0 31956 0 291927 0 0 0 David Freeman Middle School Principal 143841 0 9876 0 8948 0 6829 0 90450 0 259944 0 0 0 William Brown Director of Operations 150272 0 7390 0 1200 0 5008 0 57674 0 221544 0 0 0 Kristin Thabit Treasurer / CFO 164638 0 7673 0 10940 0 8334 0 11773 0 203358 0 0 0 Eddie Moore Chief Development Officer 172339 0 0 0 0 0 7074 0 15262 0 194675 0 0 0 Frances Coyle High School Principal 149812 0 7376 0 11472 0 8443 0 936 0 178039 0 0 0 Part I, Line 7 Non-fixed bonuses were awarded to R. Black, M. Parkinson, and M. Northrop during the tax year. A California Municipal Finance Authority 201563466 000000000 2019-03-22 47500000 See Part VI 0 0 0 A 47500000 219639 14712280 28633424 3934657 2019 1 1 0 1 A 0 1 1 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 1 Union Bank 23.000000000000 1 0 0 0 1 A 1 Schedule K, Part I, column (f) Description of Purpose: Refinance 9/08/12 Debt and 12/12/13 Bond; Capital Projects for Dormitories and Idealab 24830 Need based assistance Tuition remission X 4 77554 Stock Market Value X Auction items 260 291008 Sales Price 0 0 1 0 Part I, Column (b): The number reported on Part I Line 9(b) is the number of contributions made. The number reported on Part I Line 25(b) is the number of items contributed. Form 990, Part VI, Section A, line 2 Dallas Price-Van Breda and Terry Roberts have a family relationship. Dallas Price-Van Breda and Kyle Stanich have a family relationship. Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA firm. The Chief Financial Officer and Controller review the return in detail. The organzation'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, Section B, line 12c The organization requires all officers and board members 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, Section B, line 15 The independent Compensation Committee of the Board of Directors annually determines compensation for all 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, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part XI, line 9: Change in Value of Interest Rate Swap Agreement 5,906,910. Online Christian Consortium LLC 31749 La Tienda Rd Westlake Village CA 91362 812564057 Online Education Services CA 500820 0 Oaks Christian School