OAKS CHRISTIAN SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- OAKS CHRISTIAN SCHOOL (EIN 95-4656912)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-07
- IRS object ID
- 202121279349300947
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-07T15:08:31-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Saturn Street Suite 104 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954656912 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Oaks Christian School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OAKS | BusinessNameControlTxt |
| Phone | 8185759900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kris Thabit | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 8185759900 | PhoneNum |
| Signature | 2021-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted R Batson Jr | PreparerPersonNm |
| PTIN | P00721951 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Robert Black | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $57,196,801 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.oakschristian.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | To dedicate ourselves to Christ in the pursuit of academic excellence. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 532 | TotalEmployeeCnt |
| Total Volunteers | 515 | TotalVolunteersCnt |
| Total Gross UBI | -$441,040 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$441,040 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,710,683 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,808,894 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,593,721 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $52,576,280 | CYProgramServiceRevenueAmt |
| PY Investment Income | $731,031 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,029,010 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$700,617 | PYOtherRevenueAmt |
| CY Other Revenue | -$83,522 | CYOtherRevenueAmt |
| PY Total Revenue | $51,334,818 | PYTotalRevenueAmt |
| CY Total Revenue | $55,330,662 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,926,345 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,453,840 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $24,584,307 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $26,074,981 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,610,552 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,892,216 | PYOtherExpensesAmt |
| CY Other Expenses | $17,214,608 | CYOtherExpensesAmt |
| PY Total Expenses | $52,402,868 | PYTotalExpensesAmt |
| CY Total Expenses | $55,743,429 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,068,050 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$412,767 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $133,608,010 | TotalAssetsBOYAmt |
| Total Assets EOY | $142,636,568 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $69,240,376 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $85,281,686 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $64,367,634 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $57,354,882 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $44,771,882 | ExpenseAmt |
| Grant | $12,453,840 | GrantAmt |
| Revenue | $48,641,385 | RevenueAmt |
| Desc | 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 1,300 students annually. A middle school campus adjacent to the original campus was added in 2009. The original campus is now a separate high school campus. This addition enabled the school to increase its ability to serve a growing student population with the best facilities available. For the fiscal year that ended on June 30, 2020 the school enrollment was 1,391.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 19-20 marked the school's 20th year anniversary and celebration of new milestones such as: The establishment of a new residential dorm providing on-campus living to 41 students from around the world; The opening of the new 10,000 square foot IDEA Lab; and the launching of three new individualized learning institutes - engineering, global leadership, and arts and innovation.The school successfully pivoted to a remote learning model in March of 2020 at the beginning of the unprecedented COVID-19 pandemic. This remote learning model ensured continuity of learning and a seamless continuance of our students education. The result was that our students remained on-track and the school gained local, statewide, and national recognition for its continued culture of learning, caring and student success. In the school year 19-20, the school's pillar of artistic expression was very evident in the performing arts department's productions of HS Musical Mary Poppins, MS World War II Radio Christmas, and HS and MS Christmas Concerts. Visual Arts students were featured in a special online exhibit that featured artwork that the students produced while they were working from home during the COVID-19 quarantine. In athletics, the HS has won several League championships including Boys Water Polo, Girls Water Polo, Girls Basketball, Girls Soccer, and Boys Cross Country qualified for and placed at the State Finals. The MS had several Fall League championships, 1st Place Finishes and Fall Undefeated Seasons in various sports, including Tackle Football, Girls Volleyball, Flag Football, Boys Soccer, Girls Soccer, Girls Basketball and Boys Basketball. The Spiritual Life program includes student retreats, chapel time, mission trips abroad, local community service opportunities and Bible classes. School year 19-20 saw the debut of OCServes Day in the first semester as a day for high school students to serve organizations they support and their community. Other student activities include mock trial, TEDx, speech and debate, rocketry, film and entrepreneurial classes. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,757,781 | ExpenseAmt |
| Revenue | $3,169,433 | RevenueAmt |
| Desc | 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. In recent years, the school has added a Learning Center which provides academic tutoring and test preparation assistance to both OCS students and students from other schools. 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 school marked the opening of its 20th anniversary year with another Vanguard moment in the school's illustrious history. On August 2019, 40 students made history as the very first residents of the new OCS residential boarding facility, a state of the art dorm that will eventually house 140 international and domestic students. In its inaugural year, the program welcomed students from Indonesia, China, Ghana, Vietnam, Spain, and locally from Orange County. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $811,177 | ExpenseAmt |
| Revenue | $823,455 | RevenueAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $47,340,840 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 172 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 532 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Amy O'Friel | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8185759900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Robert Black | |||||||
| Head of School/President | 40.00 | Yes (X) | $352,283 | $0 | $42,861 | ||
| Matthew Northrop Associate | |||||||
| Head of School for Academics | 40.00 | $269,730 | $0 | $59,015 | Yes (X) | ||
| Michael Parkinson | |||||||
| Chief Operations Officer | 40.00 | Yes (X) | $229,317 | $0 | $89,013 | ||
| Liz Carey - Asst Treasurer | |||||||
| VP Finance & Accounting (part year) | 40.00 | Yes (X) | $170,204 | $0 | $61,446 | ||
| William Brown | |||||||
| Director of Operations | 40.00 | $148,544 | $0 | $62,822 | Yes (X) | ||
| Eddie Moore | |||||||
| Chief Development Officer | 40.00 | $171,074 | $0 | $22,575 | Yes (X) | ||
| Kristin Thabit - Treasurer | |||||||
| Chief Financial Officer | 30.00 | Yes (X) | $164,851 | $0 | $12,399 | ||
| Sebastian Alvarado Dir Soccer | |||||||
| Ops/Head girls soccer coach/HS Sp.teacher | 40.00 | $150,212 | $0 | $19,069 | Yes (X) | ||
| Frances Coyle | |||||||
| High School Principal | 40.00 | $150,224 | $0 | $8,656 | Yes (X) | ||
| William Dallas | |||||||
| Chairperson | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Terry Roberts | |||||||
| Vice Chair | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Bill Crockett | |||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Edward Atsinger | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| John Batiste | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Sharon Beard | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Jeffrey Bjork | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Shelene Bryan | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Vince Daly | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| John Davies | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Michelle Hiepler | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Brian Matthews | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Dallas Price-Van Breda | |||||||
| Founder | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Kyle Stanich | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Allyson Weinberg | |||||||
| Board Member | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,806,439 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $377,856 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 53 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Wesely Thomas Enterprises Inc | |||||
| 4580 E Thousand Oaks Blvd Suite 2 | Westlake Village | CA | 91362 | Construction - boarding/dorms project | $9,563,777 |
| American Technologies Inc (ATI) | |||||
| 210 Baywood Avenue | Orange | CA | 92865 | Fire restoration services | $1,924,196 |
| PBJ Facility Solutions Ltd | |||||
| PO Box 4614 | Westlake Village | CA | 91362 | Facility management services | $1,200,864 |
| Apex General Contractors Inc | |||||
| 1250 North Olive Street | Ventura | CA | 93001 | Construction - IDEA Lab | $1,106,804 |
| Custom Janitorial Maintenance | |||||
| PO Box 269 | Port Hueneme | CA | 93044 | Janitorial services | $419,418 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 20 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $133,079 | FundraisingAmt |
| All Other Contributions | $1,675,815 | AllOtherContributionsAmt |
| Noncash Contributions | $102,911 | NoncashContributionsAmt |
| Total Contributions | $1,808,894 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611710 | $48,641,385 | $48,641,385 |
| Student programs/activ | 611710 | $3,169,433 | $3,169,433 |
| Auxiliary programs | 611710 | $765,462 | $765,462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $52,576,280 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $831,907 | TotalRevenueColumnAmt |
| Exclusion | $831,907 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $266,587 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $710,044 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$443,457 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$443,457 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$441,040 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$2,417 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,138,236 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $941,133 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $197,103 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $197,103 | TotalRevenueColumnAmt |
| Exclusion | $197,103 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $45,500 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $133,079 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $139,227 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$93,727 | TotalRevenueColumnAmt |
| Exclusion | -$93,727 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $133,728 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $75,735 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,993 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,993 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Property tax refund | 900099 | $242,130 | $242,130 |
| Insurance claim | 900099 | $76,887 | $76,887 |
| Sales tax refund | 900099 | $14,997 | $14,997 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,655 | TotalRevenueColumnAmt |
| Exclusion | $61,655 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $395,669 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,330,662 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,634,273 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$441,040 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,328,535 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,453,840 | TotalAmt |
| Program Services | $12,453,840 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,054 | TotalAmt |
| Program Services | $744,400 | ProgramServicesAmt |
| Management And General | $185,546 | ManagementAndGeneralAmt |
| Fundraising | $39,108 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,681,672 | TotalAmt |
| Program Services | $15,887,091 | ProgramServicesAmt |
| Management And General | $3,959,938 | ManagementAndGeneralAmt |
| Fundraising | $834,643 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $660,682 | TotalAmt |
| Program Services | $507,518 | ProgramServicesAmt |
| Management And General | $126,501 | ManagementAndGeneralAmt |
| Fundraising | $26,663 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,122,337 | TotalAmt |
| Program Services | $1,630,321 | ProgramServicesAmt |
| Management And General | $406,366 | ManagementAndGeneralAmt |
| Fundraising | $85,650 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,641,236 | TotalAmt |
| Program Services | $1,260,752 | ProgramServicesAmt |
| Management And General | $314,249 | ManagementAndGeneralAmt |
| Fundraising | $66,235 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,311 | TotalAmt |
| Program Services | $22,524 | ProgramServicesAmt |
| Management And General | $30,971 | ManagementAndGeneralAmt |
| Fundraising | $2,816 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,060 | TotalAmt |
| Program Services | $26,784 | ProgramServicesAmt |
| Management And General | $34,928 | ManagementAndGeneralAmt |
| Fundraising | $3,348 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,286 | TotalAmt |
| Management And General | $33,286 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,114,412 | TotalAmt |
| Program Services | $1,074,433 | ProgramServicesAmt |
| Management And General | $26,874 | ManagementAndGeneralAmt |
| Fundraising | $13,105 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,366 | TotalAmt |
| Management And General | $134,984 | ManagementAndGeneralAmt |
| Fundraising | $260,382 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,778 | TotalAmt |
| Program Services | $123,511 | ProgramServicesAmt |
| Management And General | $169,828 | ManagementAndGeneralAmt |
| Fundraising | $15,439 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,193 | TotalAmt |
| Program Services | $224,077 | ProgramServicesAmt |
| Management And General | $308,106 | ManagementAndGeneralAmt |
| Fundraising | $28,010 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,789,502 | TotalAmt |
| Program Services | $3,591,503 | ProgramServicesAmt |
| Management And General | $149,231 | ManagementAndGeneralAmt |
| Fundraising | $48,768 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $465,138 | TotalAmt |
| Program Services | $380,226 | ProgramServicesAmt |
| Management And General | $29,268 | ManagementAndGeneralAmt |
| Fundraising | $55,644 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,176 | TotalAmt |
| Program Services | $6,274 | ProgramServicesAmt |
| Management And General | $13,916 | ManagementAndGeneralAmt |
| Fundraising | $10,986 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,217,391 | TotalAmt |
| Program Services | $1,174,783 | ProgramServicesAmt |
| Management And General | $28,365 | ManagementAndGeneralAmt |
| Fundraising | $14,243 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,454,251 | TotalAmt |
| Program Services | $4,298,352 | ProgramServicesAmt |
| Management And General | $103,784 | ManagementAndGeneralAmt |
| Fundraising | $52,115 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,067 | TotalAmt |
| Program Services | $227,627 | ProgramServicesAmt |
| Management And General | $312,987 | ManagementAndGeneralAmt |
| Fundraising | $28,453 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Student Programs | $1,757,781 | $1,757,781 | ||
| Other Auxiliary Expense | $811,177 | $811,177 | ||
| Athletics | $403,911 | $403,911 | ||
| Fixed asset write off | $122,045 | $48,818 | $67,125 | $6,102 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,059,763 | TotalAmt |
| Program Services | $685,137 | ProgramServicesAmt |
| Management And General | $355,784 | ManagementAndGeneralAmt |
| Fundraising | $18,842 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,743,429 | TotalAmt |
| Program Services | $47,340,840 | ProgramServicesAmt |
| Management And General | $6,792,037 | ManagementAndGeneralAmt |
| Fundraising | $1,610,552 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,359,170 | BOYAmt |
| EOY | $30,721 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,375,546 | BOYAmt |
| EOY | $25,152,683 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,051,439 | BOYAmt |
| EOY | $460,125 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,000 | BOYAmt |
| EOY | $5,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,470 | BOYAmt |
| EOY | $67,981 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983,641 | BOYAmt |
| EOY | $1,459,259 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $139,649,225 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $55,420,903 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,558,548 | BOYAmt |
| EOY | $84,228,322 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,876,289 | BOYAmt |
| EOY | $30,958,344 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,907 | BOYAmt |
| EOY | $274,133 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,608,010 | BOYAmt |
| EOY | $142,636,568 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,413,773 | BOYAmt |
| EOY | $7,804,338 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,129,149 | BOYAmt |
| EOY | $17,771,228 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,587,014 | BOYAmt |
| EOY | $43,373,159 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,535,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,110,440 | BOYAmt |
| EOY | $11,797,961 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,240,376 | BOYAmt |
| EOY | $85,281,686 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,889,911 | BOYAmt |
| EOY | $54,471,387 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,477,723 | BOYAmt |
| EOY | $2,883,495 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,367,634 | BOYAmt |
| EOY | $57,354,882 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,608,010 | BOYAmt |
| EOY | $142,636,568 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$412,767 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,087,537 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$7,687,522 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,456,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,797,583 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,696,766 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,710,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,808,894 | CurrentTaxYearAmt |
| Total | $14,470,067 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,456,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,797,583 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,696,766 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,710,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,808,894 | CurrentTaxYearAmt |
| Total | $14,470,067 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $812,596 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,657,471 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,463,091 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,279,484 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,217,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $839,489 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $905,072 | CurrentTaxYearAmt |
| Total | $5,704,287 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $252,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $467,102 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $341,773 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $425,027 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $441,169 | CurrentTaxYearAmt |
| Total | $1,927,486 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $22,101,840 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $240,656,219 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.61790 | PublicSupportCY170Pct |
| Public Support PY170 | 0.58910 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Other Income - 2015 Amount: $ 34,000. 2016 Amount: $ 76,215. 2017 Amount: $ 42,484. 2018 Amount: $ 153,713. 2019 Amount: $ 395,669. Fundraising event fees - 2015 Amount: $ 178,815. 2016 Amount: $ 373,167. 2017 Amount: $ 299,289. 2018 Amount: $ 271,314. 2019 Amount: $ 45,500. Gaming income - 2015 Amount: $ 39,600. 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. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $751,096 | BeginningYearBalanceAmt |
| Contributions | $21,000 | ContributionsAmt |
| Investment Earnings Or Losses | $48,991 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $821,087 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $693,218 | BeginningYearBalanceAmt |
| Contributions | $11,100 | ContributionsAmt |
| Investment Earnings Or Losses | $46,778 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $751,096 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $621,489 | BeginningYearBalanceAmt |
| Contributions | $10,000 | ContributionsAmt |
| Investment Earnings Or Losses | $61,729 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $693,218 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $523,444 | BeginningYearBalanceAmt |
| Contributions | $22,000 | ContributionsAmt |
| Investment Earnings Or Losses | $76,045 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $621,489 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $240,566 | BeginningYearBalanceAmt |
| Contributions | $279,690 | ContributionsAmt |
| Investment Earnings Or Losses | $3,188 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $523,444 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.31660 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.68340 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,554,795 | OtherCostOrOtherBasisAmt |
| Book Value | $8,554,795 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,084,364 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,617,169 | DepreciationAmt |
| Book Value | $56,467,195 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,076,027 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,747,089 | DepreciationAmt |
| Book Value | $12,328,938 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,378,377 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,497,852 | DepreciationAmt |
| Book Value | $5,880,525 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,555,662 | OtherCostOrOtherBasisAmt |
| Depreciation | $558,793 | DepreciationAmt |
| Book Value | $996,869 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $84,228,322 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Interest Rate Swap Agreement | Desc |
| Amt | $11,797,961 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,797,961 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $44,856,079 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,087,537 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$12,453,840 | OtherRevenueAmt |
| Revenue Not Reported | -$11,366,303 | RevenueNotReportedAmt |
| Revenue Subtotal | $56,222,382 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $33,286 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$925,006 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$891,720 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $55,330,662 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $44,181,309 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $925,006 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $925,006 | ExpensesNotReportedAmt |
| Expenses Subtotal | $43,256,303 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $33,286 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $12,453,840 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,487,126 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,743,429 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. Form 990, Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions |
| Part XI, Line 2d - Other Adjustments: | Student Financial Aid -12,453,840. |
| Part XI, Line 4b - Other Adjustments: | Fundraising Events Expenses Reported on Form 990, Part VIII -139,227. Rental Expenses Reported on Form 990, Part VIII -710,044. Cost of Goods Sold Reported on Form 990, Part VIII -75,735. |
| Part XII, Line 2d - Other Adjustments: | Fundraising Events Expenses not on Form 990, Part IX 139,227. Rental Expense Reported on Form 990, Part VIII 710,044. Cost of Goods Sold Reported on Form 990, Part VIII 75,735. |
| Part XII, Line 4b - Other Adjustments: | Student Financial Aid 12,453,840. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | 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). | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf and tennis tournament | Event1Nm |
| Gross Receipts Event1 | $114,417 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $68,917 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $45,500 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $39,253 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $38,174 | OtherDirectExpensesEvent1Amt |
| Event2 | Online auction | Event2Nm |
| Gross Receipts Event2 | $64,162 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $64,162 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $61,800 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $178,579 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $133,079 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $45,500 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $39,253 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $99,974 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $139,227 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$93,727 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial Aid for Tuition | GrantTypeTxt |
| Recipient | 687 | RecipientCnt |
| Cash Grant | $12,453,840 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Robert Black | ||||||||||||||
| Head of School/President | $299,490 | $0 | $50,000 | $0 | $2,793 | $0 | $14,330 | $0 | $28,944 | $0 | $395,557 | $0 | $0 | $0 |
| Matthew Northrop Associate | ||||||||||||||
| Head of School for Academics | $213,251 | $0 | $30,000 | $0 | $26,479 | $0 | $13,968 | $0 | $45,482 | $0 | $329,180 | $0 | $0 | $0 |
| Michael Parkinson | ||||||||||||||
| Chief Operations Officer | $195,917 | $0 | $27,500 | $0 | $5,900 | $0 | $9,467 | $0 | $79,980 | $0 | $318,764 | $0 | $0 | $0 |
| Liz Carey - Asst Treasurer | ||||||||||||||
| VP Finance & Accounting (part year) | $142,762 | $0 | $4,542 | $0 | $22,900 | $0 | $9,051 | $0 | $52,829 | $0 | $232,084 | $0 | $0 | $0 |
| William Brown | ||||||||||||||
| Director of Operations | $132,059 | $0 | $15,285 | $0 | $1,200 | $0 | $4,685 | $0 | $58,571 | $0 | $211,800 | $0 | $0 | $0 |
| Eddie Moore | ||||||||||||||
| Chief Development Officer | $171,074 | $0 | $0 | $0 | $0 | $0 | $4,919 | $0 | $18,090 | $0 | $194,083 | $0 | $0 | $0 |
| Kristin Thabit - Treasurer | ||||||||||||||
| Chief Financial Officer | $161,007 | $0 | $3,244 | $0 | $600 | $0 | $8,425 | $0 | $4,374 | $0 | $177,650 | $0 | $0 | $0 |
| Sebastian Alvarado Dir Soccer | ||||||||||||||
| Ops/Head girls soccer coach/HS Sp.te | $99,207 | $0 | $1,789 | $0 | $49,216 | $0 | $4,452 | $0 | $14,955 | $0 | $169,619 | $0 | $0 | $0 |
| Frances Coyle | ||||||||||||||
| High School Principal | $146,163 | $0 | $3,461 | $0 | $600 | $0 | $7,521 | $0 | $1,569 | $0 | $159,314 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Michael Parkinson, Chief Operating Officer, and his wife served as house parents in a home leased by the school to house foreign exchange students. Provision of this home is a nontaxable benefit to Mr. Parkinson based on the fact that it is a condition of employment and as a convenience for the school. This benefit was provided to Mr. and Mrs. Parkinson between January and July 2019 when the lease ended. |
| Part I, Line 7 | Non-fixed payments characterized as discretionary bonuses were awarded to R. Black, M. Parkinson, and M. Northrop during the tax year. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Municipal Finance Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201563466 | BondIssuerEIN |
| CUSIP | 000000000 | CUSIPNum |
| Bond Issued | 2019-03-22 | BondIssuedDt |
| Issue Price | $47,500,000 | IssuePriceAmt |
| Purpose | See Part VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $47,500,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $219,639 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $14,712,280 | CapitalExpendituresAmt |
| Other Spent Proceeds | $28,633,424 | OtherSpentProceedsAmt |
| Unspent | $3,934,657 | UnspentAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | 0 | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00600 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00600 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Union Bank | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 23.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | Yes (1) | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part I, column (f) Description of Purpose: | FormAndLineReferenceDesc |
| Explanation | Refinance 9/08/12 Debt and 12/12/13 Bond; Capital Projects for Dormitories and Idealab | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $24,830 | CashGrantAmt |
| Type Of Assistance | Need based assistance | TypeOfAssistanceTxt |
| Assistance Purpose | Tuition remission | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $38,749 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Auction items | Desc |
| Contribution | 225 | ContributionCnt |
| Noncash Contributions Rpt F990 | $64,162 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Sales Price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number reported on Part I Line 9 is the number of contributions made. The number reported on Part I Line 25(a) is the number of items contributed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 -7,687,522. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Online Christian Consortium LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37149 La Tienda Rd | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812564057 | EIN |
| Primary Activities | Online Education Services | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $53,415 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Oaks Christian School | BusinessNameLine1Txt |
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