2021-04-30T12:20:54-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2019-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 RALPH OPACIC PRESIDENT & CEO 7145600900 2021-04-28 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2021-04-28 2019 2022-09-23 18:48:47Z RALPH OPACIC 1010 N MAIN STREET SANTA ANA CA 92701 33513095 0 X WWW.OCARTS.NET X 1987 CA OPERATES A CHARTER SCHOOL THAT EMBRACES AND ENCOURAGES ARTISTIC CREATIVITY AND ACADEMIC EXCELLENCE. 5 5 565 28 0 0 30538217 31484733 1059866 828054 26453 31523 1467880 1147615 33092416 33491925 0 0 0 0 22076141 22879087 0 0 529363 11632265 13663279 33708406 36542366 -615990 -3050441 20199832 21690404 19552999 24094012 646833 -2403608 WE PROVIDE AN UNPARALLELED ARTS AND ACDADEMIC EDUCATION IN A CREATIVE, CHALLENGING AND NURTURING ENVIRONMENT TO A DIVERSE STUDENT BODY PASSIONATE ABOUT THE ARTS, PREPARING THEM TO REACH THEIR HIGHEST POTENTIAL. 0 0 27588222 1975669 ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION UNDER THE LAWS OF THE STATE OF CALIFORNIA. THE ORGANIZATION CONSISTS OF A CHARTER SCHOOL AND THE LEGACY FUND, A RELATED PARTY OF THE SCHOOL FORMED TO PURCHASE AND MANAGE PROPERTIES TO BE RENTED TO THE SCHOOL. OCSA CONSISTS OF APPROXIMATELY 2,125 STUDENTS IN GRADES 7-12. 27588222 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 83 0 1 565 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 RALPH OPACIC PRESIDENT & CEO 40.00 24.00 X 337477 0 88059 STEVE WAGNER VP OF OPERATIONS 40.00 6.00 X 320604 0 72909 MICHAEL CIECEK FACILITY/SUPERVISION DEAN 40.00 X 217778 0 63570 TEREN SHAFFER VP OF MARKETING 40.00 X 212362 0 66664 GREGORY ENDELMAN DIR. OF SPECIAL SERVICES 40.00 X 207016 0 49508 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 40.00 X 234202 0 51170 CATHY MICHAELS VP DEVELOPMENT 40.00 X 173663 0 43856 JENA DUCA DIR. OF HUMAN RESOURCES 40.00 X 177309 0 44711 PAUL SATKIN CHAIR 2.00 X X 0 0 0 JESSICA HERTHEL SECRETARY 2.00 X X 0 0 0 GARY HUMPHREYS MEMBER 2.00 X 0 0 0 VINCENT FOLEY MEMBER 2.00 X 0 0 0 MARIA NEWKIRK FONG MEMBER 2.00 X 0 0 0 1880411 0 480447 71 0 1 0 SALIM CHOHAN 12686 LANAKILA LANE GARDEN GROVE CA 92841 BUILDING MAINTENANCE 132495 1 24106853 7377880 31484733 PRODUCTION INCOME 900099 408285 408285 LEADERSHIP INCOME 900099 237964 237964 TESTING INCOME 900099 181805 181805 828054 31523 31523 52920 21170 31750 31750 31750 243811 0 243811 243811 FOOD SERVICES 900099 346428 346428 TRANSPORTATION INCOME 900099 194451 194451 331175 331175 872054 33491925 1975669 0 31523 1016451 830718 160270 25463 14536372 12305525 1882787 348060 2617164 2204213 344755 68196 4208004 3596418 566321 45265 501096 423426 65644 12026 200395 200395 984267 984267 28940 28940 960918 960918 76477 76477 1081861 1081861 94943 94943 2892532 2601162 291370 27520 27520 18863 18863 574808 574808 2007115 2007115 229920 229920 SPECIAL ED BILLBACK 1261735 1261735 NIGHT CLEANING 406720 406720 INSTRUCTIONAL MATERIALS 273079 273079 2543186 331302 2181531 30353 36542366 27588222 8424781 529363 2621560 4096702 1051313 181411 1239729 3505932 379742 663159 379487 335551 38363176 25610524 14393232 12752652 134769 154997 20199832 21690404 2187373 1668938 13208 121533 17203502 20705633 148916 1597908 19552999 24094012 X 317054 -2764630 329779 361022 646833 -2403608 20199832 21690404 -3050441 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3097487 3097487 12983088 9789505 3193583 4817852 3399160 1418692 11407898 9572490 1835408 6056851 2849369 3207482 12752652 FUNDS HELD IN TRUST 174468 DUE TO RELATED PARTIES 1423440 1597908 X 33513095 0 33513095 -21170 -21170 33491925 36563536 21170 21170 36542366 0 36542366 PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. 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 ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ORGANIZATION FILES AN EXEMPT ORGANIZATION RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME FORM 990, SCHEUDLE D, PART XI, LINE 4B RENTAL INCOME WAS NET AGAINST RELATED EXPENSES, CAUSING BOTH REVENUES AND EXPENSES ON THE 990 TO BE $21,170 LOWER THAN REPORTED ON THE AUDITED FINANCIAL STATEMENTS. FORM 990, SCHEUDLE D, PART XII, LINE 2D RENTAL INCOME WAS NET AGAINST RELATED EXPENSES, CAUSING BOTH REVENUES AND EXPENSES ON THE 990 TO BE $21,170 LOWER THAN REPORTED ON THE AUDITED FINANCIAL STATEMENTS. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OCSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT'S APPLICATION. OCSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, PART I, LINE 4 OCSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, OCSA RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, OCSA IS ELIGIBLE FOR LOCAL, STATE, FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. X X X 0 0 0 0 0 0 0 0 0 RALPH OPACIC PRESIDENT & CEO 337477 0 0 0 0 0 57709 0 30350 0 425536 0 0 0 STEVE WAGNER VP OF OPERATIONS 320604 0 0 0 0 0 54823 0 18086 0 393513 0 0 0 MICHAEL CIECEK FACILITY/SUPERVISION DEAN 217778 0 0 0 0 0 37240 0 26330 0 281348 0 0 0 TEREN SHAFFER VP OF MARKETING 212362 0 0 0 0 0 36314 0 30350 0 279026 0 0 0 GREGORY ENDELMAN DIR. OF SPECIAL SERVICES 207016 0 0 0 0 0 35400 0 14108 0 256524 0 0 0 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 195546 0 38656 0 0 0 30940 0 20230 0 285372 0 0 0 CATHY MICHAELS VP DEVELOPMENT 173663 0 0 0 0 0 34248 0 9608 0 217519 0 0 0 JENA DUCA DIR. OF HUMAN RESOURCES 124136 0 53173 0 0 0 24481 0 20230 0 222020 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. 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 B, LINE 15 THE EXECUTIVE DIRECTOR'S 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. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST ARE AVAILABLE THROUGH THE SCHOOL'S WEBSITE, SCHOOL POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF TRUSTEE MEETINGS. PART XXII, LINE 2C EXPLANATION NO CHANGES HAVE BEEN MADE FROM PRIOR YEAR. OCSA FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330377341 SUPPORT CA 501(C)(3) LINE 7 N/A 0 LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 SUPPORT CA 501(C)(3) LINE 7 N/A 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 SUPPORT CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330970818 SUPPORT CA 501(C)(3) LINE 7 N/A 0 SMG ARTS MANAGEMENT LLC 1010 N MAIN ST SANTA ANA CA 92701 813637389 SUPPORT CA N/A 0 0 0 0 1 1 1 0 0 1 0 0 1 1 0 1 1 0 1 1 0