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ORANGE COUNTY ELEMENTARY ARTS ACADEMY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ORANGE COUNTY ELEMENTARY ARTS ACADEMY (EIN 55-0874759)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-03-16
IRS object ID
202010769349301611
Schema version
2018v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-03-16T18:04:45-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110681 FOOTHILL BLVD STE 300AddressLine1Txt
CityRANCHO CUCAMONGACityNm
State AbbreviationCAStateAbbreviationCd
ZIP917303831ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550874759EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ORANGE COUNTY EDUCATIONAL ARTS ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlORANBusinessNameControlTxt
Phone7145582787PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 N BROADWAYAddressLine1Txt
CitySANTA ANACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE LIMONPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7145582787PhoneNum
Signature2020-02-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCATHERINE L GRAYPreparerPersonNm
PTINP01294460PTIN
Phone9094664410PhoneNum
Preparation2020-02-19PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.60.36.163IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-02-19IPDt
IP Tm09:01:59IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdAFB01DE0CC74786AF10CDFE220491FAFB6575FF0AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIKE LIMONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 N BROADWAYAddressLine1Txt
CitySANTA ANACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,769,386GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.OCEAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOCEAA'S MISSION IS TO NURTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee102TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,330,332PYContributionsGrantsAmt
CY Contributions Grants$8,415,972CYContributionsGrantsAmt
PY Program Service Revenue$305,230PYProgramServiceRevenueAmt
CY Program Service Revenue$317,139CYProgramServiceRevenueAmt
PY Investment Income$17,347PYInvestmentIncomeAmt
CY Investment Income$34,275CYInvestmentIncomeAmt
PY Other Revenue$2,000PYOtherRevenueAmt
CY Other Revenue$2,000CYOtherRevenueAmt
PY Total Revenue$7,654,909PYTotalRevenueAmt
CY Total Revenue$8,769,386CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,951,623PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,380,457CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$50,723CYTotalFundraisingExpenseAmt
PY Other Expenses$2,774,092PYOtherExpensesAmt
CY Other Expenses$2,903,264CYOtherExpensesAmt
PY Total Expenses$7,725,715PYTotalExpensesAmt
CY Total Expenses$8,283,721CYTotalExpensesAmt
PY Revenues Less Expenses-$70,806PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$485,665CYRevenuesLessExpensesAmt
Total Assets BOY$10,556,785TotalAssetsBOYAmt
Total Assets EOY$10,697,871TotalAssetsEOYAmt
Total Liabilities BOY$10,286,489TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,941,910TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$270,296NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$755,961NetAssetsOrFundBalancesEOYAmt
MissionOCEAA'S MISSION IS TO NURTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,811,583ExpenseAmt
Revenue$2,000RevenueAmt
DescOCEAA PROVIDED CLASSROOM BASED INSTRUCTION TO STUDENTS K-8. OCEAA'S GOAL IS TO PROVIDE ALL STUDENTS WITH AN EXEMPLARY EDUCATION FOUNDED IN A RICH ACADEMIC PROGRAM, THE ARTS, MULTIPLE INTELLIGENCES, LANGUAGE LEARNING, ENVIRONMENTAL STEWARDSHIP AND CREATIVE TECHNOLOGY. THE PROGRAM IS BASED ON RESEARCH AND BEST PRACTICES, PROVIDING EACH CHILD THE OPPORTUNITY TO FLOURISH WHILE LEARNING IN A CREATIVE ENVIRONMENT. THE PROGRAM OFFERS ENGLISH AND TWO-WAY LANGUAGE IMMERSION (SPANISH/ENGLISH) STRANDS WITH ALL STUDENTS PARTICIPATING IN ARTS AND SCIENCE CONSERVATORIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$143,168ExpenseAmt
Revenue$93,599RevenueAmt
DescOCEAA OFFERS A SCHOOL FOOD SERVICE PROGRAM TO PROVIDE FOOD AND BEVERAGE SALES TO STUDENTS DURING SCHOOL HOURS. THE PROGRAM IS GUIDED BY A WELLNESS COMMITTEE AND HAS AN ESTABLISHED WELLNESS POLICY OUTLINING NUTRITION GUIDELINES WHICH IS IN ACCORDANCE WITH THE HEALTH FRAMEWORK FOR CALIFORNIA PUBLIC SCHOOLS. THE PROGRAM FOCUSES ON IMPROVING STUDENT HEALTH AND THEIR CAPACITY TO LEARN. THE PROGRAM IS FUNDED BY STUDENT PAID MEALS AND STATE AND FEDERAL CHILD NUTRITION PROGRAMS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$237,224ExpenseAmt
Revenue$223,540RevenueAmt
DescOCEAA OFFERS AN AFTER SCHOOL PROGRAM REFERRED TO AS THE KIDS EXPANDED DAY SCHOOL (KEDS). THE PROGRAM PROVIDES STUDENTS WITH A SAFE, NURTURING ENVIRONMENT TO FOSTER CREATIVE, CRITICAL THINKERS DURING NON-SCHOOL HOURS. ENROLLMENT IS OFFERED TO STUDENTS WHO CURRENTLY ATTEND THE OCEAA CHARTER SCHOOL. THE PROGRAM IS FUNDED THROUGH PARENT PAID FEES AND THE AFTER SCHOOL SAFETY (ASES) STATE GRANT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$7,191,975TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee102EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CSMCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9516943050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line143438 BUSINESS PARK DRAddressLine1Txt
CityTEMECULACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92590ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR KIMBERLY BARRAZA-LYONS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
DR ALFONSO BUSTAMANTE
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
BORIS MOLINA BARRERA
MEMBER2.00Yes (X)$0$0$0
JANINE MCFARLIN
INTERIM CONTROLLER2.00Yes (X)Yes (X)$10,133$0$0
VALERIE SULLIVAN
VICE CHAIR2.00Yes (X)$0$0$0
SCOTT OVERPECK
CHAIR2.00Yes (X)$0$0$0
BEN STANPHILL
MEMBER2.00Yes (X)Yes (X)$0$0$0
KRISTIN COLLINS
SCHOOL DIRECTOR40.00Yes (X)$114,000$0$17,505
MIKE LIMON
EXECUTIVE DIRECTOR40.00Yes (X)$17,500$0$4,309
FieldValueIRS element (for citing)
Total Reportable Comp From Org$141,633TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$21,814TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUNO LEDWINBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 7677AddressLine1Txt
CityLAGUNA NIGUELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92677ZIPCd
FieldValueIRS element (for citing)
ServicesRENTServicesDesc
Compensation$215,674CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$8,162,007GovernmentGrantsAmt
All Other Contributions$253,965AllOtherContributionsAmt
Total Contributions$8,415,972TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTER SCHOOL PROGRAM611710$223,540$223,540
STUDENT CAFETERIA SALE611710$93,599$93,599
FieldValueIRS element (for citing)
Total Program Service Revenue$317,139TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,275TotalRevenueColumnAmt
Exclusion$34,275ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business611710BusinessCd
Total Revenue Column$2,000TotalRevenueColumnAmt
Related Or Exempt Func Income$2,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,000OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,769,386TotalRevenueColumnAmt
Related Or Exempt Func Income$319,139RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$34,275ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$141,633TotalAmt
Management And General$141,633ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,553,747TotalAmt
Program Services$3,168,250ProgramServicesAmt
Management And General$385,497ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$480,992TotalAmt
Program Services$480,992ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,204,085TotalAmt
Program Services$1,204,085ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$53,311TotalAmt
Program Services$53,311ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$97,273TotalAmt
Program Services$71,324ProgramServicesAmt
Management And General$25,949ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$211,696TotalAmt
Program Services$211,696ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,415TotalAmt
Program Services$9,415ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32,271TotalAmt
Management And General$32,271ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$115,818TotalAmt
Program Services$115,818ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$355,888TotalAmt
Program Services$320,292ProgramServicesAmt
Management And General$35,596ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,685TotalAmt
Program Services$5,685ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$714,345TotalAmt
Program Services$649,337ProgramServicesAmt
Management And General$65,008ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$469,635TotalAmt
Program Services$258,687ProgramServicesAmt
Management And General$210,948ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$44,872TotalAmt
Program Services$39,659ProgramServicesAmt
Management And General$5,213ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL MATERIALS$174,253$166,325$7,928
STUDENT NUTRITION$143,168$143,168
UTILITIES$90,851$90,851
COMMUNICATIONS$63,263$63,263

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$321,520TotalAmt
Program Services$139,817ProgramServicesAmt
Management And General$130,980ManagementAndGeneralAmt
Fundraising$50,723FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,283,721TotalAmt
Program Services$7,191,975ProgramServicesAmt
Management And General$1,041,023ManagementAndGeneralAmt
Fundraising$50,723FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,014,636BOYAmt
EOY$2,802,146EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$852,424BOYAmt
EOY$516,200EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$178,170BOYAmt
EOY$203,201EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,187,799LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,011,475LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,511,555BOYAmt
EOY$7,176,324EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,556,785BOYAmt
EOY$10,697,871EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$445,670BOYAmt
EOY$394,590EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$330EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$9,840,819BOYAmt
EOY$9,546,990EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,286,489BOYAmt
EOY$9,941,910EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$270,296BOYAmt
EOY$755,961EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$270,296BOYAmt
EOY$755,961EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,556,785BOYAmt
EOY$10,697,871EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$485,665ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,430,000OtherCostOrOtherBasisAmt
Book Value$1,430,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,363,917OtherCostOrOtherBasisAmt
Depreciation$3,723,932DepreciationAmt
Book Value$5,639,985BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$393,882OtherCostOrOtherBasisAmt
Depreciation$287,543DepreciationAmt
Book Value$106,339BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,176,324TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,769,386TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$8,769,386RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,769,386TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,283,721TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$8,283,721ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,283,721TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationOCEAA AND THE LLC HAVE ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINITY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND ACCORDINGLY,NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3A PUBLIC CALIFORNIA CHARTER SCHOOL, THE POLICY AS STATED IN ARTICLES OF INCORPORATION
SCHEDULE E, PART I, LINE 4A CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED
SCHEDULE E, PART I, LINE 6CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE GOVERNING BODY DELEGATES RESPONSIBILITY TO THE BUSINESS DEPARTMENT TO BE SURE THAT THE FORM 990 IS APPROPRIATELY FILES. A CPA FIRM IS ENGAGED TO PREPARE THE RETURN AND THE RETURN IS SUBMITTED TO THE ORGANIZATION TO REVIEW, SIGN AND FILE IN A TIMELY MANNER.
FORM 990, PART VI, SECTION B, LINE 12CMEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO SUBMIT CALIFORNIA 700 STATEMENT OF ECONOMIC INTEREST ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15BOARD APPROVES SALARY BASED ON OTHER LIKE KIND EDUCATIONAL ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 18REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19REQUIRED DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1OCEAA FACILITIES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 N BROADWAYAddressLine1Txt
CitySANTA ANACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92701ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesPROPERTY HOLDINGPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd

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