OAKS CHRISTIAN SCHOOL: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- OAKS CHRISTIAN SCHOOL (EIN 95-4656912)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-06-23
- IRS object ID
- 202011759349300841
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- 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 | 2020-06-23T14:13:07-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 | 2018-07-01 | 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 | 2020-06-23 | 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 | 7145770988 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 139.146.132.42 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-06-23 | IPDt |
| IP Tm | 15:12:58 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 75F19D5050521AE02F3F91AA310241EA5EA6A259 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BD0641AE4B86ED490E133E904776F127F97E8BAE | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | 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 | $53,153,000 | 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 | 505 | TotalEmployeeCnt |
| Total Volunteers | 670 | TotalVolunteersCnt |
| Total Gross UBI | -$517,020 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$517,020 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,696,766 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,710,683 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $47,353,443 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $48,593,721 | CYProgramServiceRevenueAmt |
| PY Investment Income | $823,137 | PYInvestmentIncomeAmt |
| CY Investment Income | $731,031 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$665,312 | PYOtherRevenueAmt |
| CY Other Revenue | -$700,617 | CYOtherRevenueAmt |
| PY Total Revenue | $50,208,034 | PYTotalRevenueAmt |
| CY Total Revenue | $51,334,818 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,599,355 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,926,345 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $22,429,107 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $24,584,307 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,652,233 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $17,571,396 | PYOtherExpensesAmt |
| CY Other Expenses | $16,892,216 | CYOtherExpensesAmt |
| PY Total Expenses | $50,599,858 | PYTotalExpensesAmt |
| CY Total Expenses | $52,402,868 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$391,824 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,068,050 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $121,578,163 | TotalAssetsBOYAmt |
| Total Assets EOY | $133,608,010 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,965,606 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $69,240,376 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $68,612,557 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,367,634 | 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 | $41,935,815 | ExpenseAmt |
| Grant | $10,926,345 | GrantAmt |
| Revenue | $44,468,025 | RevenueAmt |
| Desc | Primary Education ProgramOaks 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, 2019 the school enrollment was 1,330.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. Academically, an impressive 98% of the class of 2019 graduates are attending college or university, often to highly selective top-tier schools. In the school year 18-19, the school's HS Speech & Debate team won first place at the California Lutheran Debate Tournament; the Engineering and Physics class students joined their first solar cup race and garnered a few awards including 1st Place Rookie Contestant; Aerospace Engineering students witnessed their first rocket launch near Vandenberg Air Force Base in Lompoc, CA. The performing arts deparmtent illuminated this year the human condition through drama, music, dance, and voice through several play and musical productions like the Shakespeare's classic Twelfth Night, annual Christmas concerts, All-School Dance Production and middle school and high school musicals Chitty, Chitty, Bang, Bang and Sister Act. In athletics, the school has won several League championships and and 1st place rankings such as 8th Grade Girls Volleyball Tri-Valley Christian Athletic League; Swimming 1st place in Boys 25 freestyle; Boys Lacrosse Junior High Delphic League Champions; and Track & Field 1st place in 200m dash among many others. The Spiritual Life program includes student retreats, chapel time, mission trips abroad, local community service opportunities, and Bible classes. 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 | $1,954,924 | ExpenseAmt |
| Revenue | $3,427,362 | 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. The school has a Learning Center which provides academic tutoring and test preparation assistance to both OCS students and students from other schools. The Learning Center also includes a Brain Performance Center. The International Student Program (ISP) has been expanding in the past five years and has hosted over 100 students from Korea, China, Macau, Taiwan, Uganda, Norway and Colombia. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $773,388 | ExpenseAmt |
| Revenue | $767,880 | RevenueAmt |
| Desc | Auxiliary ProgramsAuxiliary programs include summer sport camps (with an enrollment of close to 1,000), parent-run Booster Club, parent-run Oaks Performing Art Society (OPAS), Busing transportation, a middle school cafeteria, a high school cafeteria, and campus store services. The Booster Club provides support to our student- athletes and teams while OPAS provides support to the school's performing arts activities through volunteer hours as well as financial donations. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $44,664,127 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 159 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 505 | 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 (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| William Dallas | ||||||||
| Chairperson | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Michelle Hiepler | ||||||||
| Secretary/Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Edward Atsinger | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John Batiste | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Sharon Beard | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Jeffrey Bjork | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Shelene Bryan | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Bill Crockett | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Vince Daly | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John Davies | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Brian Matthews | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dallas Price-Van Breda | ||||||||
| Founder | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Terry Roberts | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Kyle Stanich | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Allyson Weinberg | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Robert Black | ||||||||
| Head of School/President | 40.00 | Yes (X) | $333,555 | $0 | $30,139 | |||
| Michael Parkinson | ||||||||
| Chief Operations Officer | 40.00 | Yes (X) | $221,078 | $0 | $90,316 | |||
| Kristin Thabit - Treasurer | ||||||||
| Director Special Projects | 30.00 | Yes (X) | $117,354 | $0 | $15,425 | |||
| Liz Carey - Asst Treasurer | ||||||||
| VP Finance & Accounting | 40.00 | Yes (X) | $171,067 | $0 | $43,636 | |||
| Matthew Northrop Associate | ||||||||
| Head of School for Academics | 40.00 | $236,417 | $0 | $34,782 | Yes (X) | |||
| Frances Coyle | ||||||||
| High School Principal | 40.00 | $145,300 | $0 | $7,942 | Yes (X) | |||
| David Garett Freeman | ||||||||
| Middle School Principal | 40.00 | $140,773 | $0 | $30,082 | Yes (X) | |||
| Jan Hethcock | ||||||||
| High School Athletics Director | 40.00 | $139,717 | $0 | $10,122 | Yes (X) | |||
| John Kocur | ||||||||
| Program Director of Aquatics | 40.00 | $137,715 | $0 | $6,952 | Yes (X) | |||
| Jason McMaster Associate HOS - | ||||||||
| Acad., Arts & Strat. Devel. (Former) | 40.00 | $168,455 | $0 | $43,105 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,811,431 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $312,501 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 40 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | 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 |
|---|---|---|---|---|---|
| PBJ Facility Solutions Ltd | |||||
| 2418 Leaflock Avenue | Westlake Village | CA | 91361 | Facility management services | $1,040,091 |
| Carrier Johnson Inc | |||||
| 185 W F Street Ste 500 | San Diego | CA | 92101 | Architect/design services | $483,624 |
| Wesely Thomas Enterprises Inc | |||||
| 4580 E Thousand Oaks Blvd Ste 200 | Westlake Village | CA | 91362 | Construction contractor services | $389,560 |
| Custom Janitorial Maintenance | |||||
| PO Box 269 | Port Hueneme | CA | 93044 | Janitorial services | $368,424 |
| Tumbleweed Transportation | |||||
| PO Box 49291 | Los Angeles | CA | 90049 | Busing Services | $304,425 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,281,289 | FundraisingAmt |
| All Other Contributions | $1,429,394 | AllOtherContributionsAmt |
| Noncash Contributions | $388,473 | NoncashContributionsAmt |
| Total Contributions | $2,710,683 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611710 | $44,468,025 | $44,468,025 |
| Student programs/activ | 611710 | $3,427,362 | $3,427,362 |
| Auxiliary programs | 611710 | $698,334 | $698,334 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $48,593,721 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $724,781 | TotalRevenueColumnAmt |
| Exclusion | $724,781 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $503,487 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $987,922 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$484,435 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$484,435 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$517,020 | UnrelatedBusinessRevenueAmt |
| Exclusion | $32,585 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $40,622 | SecuritiesAmt |
| Other | $6,250 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $40,622 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $6,250 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,250 | TotalRevenueColumnAmt |
| Exclusion | $6,250 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $271,314 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,281,289 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $710,755 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$439,441 | TotalRevenueColumnAmt |
| Exclusion | -$439,441 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $148,429 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $78,883 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,546 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $69,546 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Insurance Claim | 900099 | $94,917 | $94,917 |
| Workers Comp Refund | 900099 | $19,896 | $19,896 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,900 | TotalRevenueColumnAmt |
| Exclusion | $38,900 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $153,713 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,334,818 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,663,267 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$517,020 | UnrelatedBusinessRevenueAmt |
| Exclusion | $477,888 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,926,345 | TotalAmt |
| Program Services | $10,926,345 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,052,203 | TotalAmt |
| Program Services | $823,875 | ProgramServicesAmt |
| Management And General | $185,503 | ManagementAndGeneralAmt |
| Fundraising | $42,825 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,484,830 | TotalAmt |
| Program Services | $15,257,564 | ProgramServicesAmt |
| Management And General | $3,434,334 | ManagementAndGeneralAmt |
| Fundraising | $792,932 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $654,679 | TotalAmt |
| Program Services | $512,646 | ProgramServicesAmt |
| Management And General | $115,391 | ManagementAndGeneralAmt |
| Fundraising | $26,642 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,813,398 | TotalAmt |
| Program Services | $1,419,979 | ProgramServicesAmt |
| Management And General | $319,623 | ManagementAndGeneralAmt |
| Fundraising | $73,796 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,579,197 | TotalAmt |
| Program Services | $1,236,584 | ProgramServicesAmt |
| Management And General | $278,347 | ManagementAndGeneralAmt |
| Fundraising | $64,266 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,016 | TotalAmt |
| Program Services | $27,206 | ProgramServicesAmt |
| Management And General | $37,409 | ManagementAndGeneralAmt |
| Fundraising | $3,401 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,581 | TotalAmt |
| Program Services | $27,852 | ProgramServicesAmt |
| Management And General | $37,247 | ManagementAndGeneralAmt |
| Fundraising | $3,482 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,120,060 | TotalAmt |
| Program Services | $1,045,222 | ProgramServicesAmt |
| Management And General | $52,013 | ManagementAndGeneralAmt |
| Fundraising | $22,825 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,032 | TotalAmt |
| Management And General | $126,399 | ManagementAndGeneralAmt |
| Fundraising | $306,633 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,840 | TotalAmt |
| Program Services | $108,736 | ProgramServicesAmt |
| Management And General | $149,512 | ManagementAndGeneralAmt |
| Fundraising | $13,592 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,560 | TotalAmt |
| Program Services | $207,024 | ProgramServicesAmt |
| Management And General | $284,658 | ManagementAndGeneralAmt |
| Fundraising | $25,878 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,720,842 | TotalAmt |
| Program Services | $3,419,911 | ProgramServicesAmt |
| Management And General | $222,199 | ManagementAndGeneralAmt |
| Fundraising | $78,732 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,642 | TotalAmt |
| Program Services | $770,998 | ProgramServicesAmt |
| Management And General | $34,829 | ManagementAndGeneralAmt |
| Fundraising | $51,815 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,166 | TotalAmt |
| Program Services | $9,259 | ProgramServicesAmt |
| Management And General | $14,196 | ManagementAndGeneralAmt |
| Fundraising | $4,711 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900,915 | TotalAmt |
| Program Services | $834,928 | ProgramServicesAmt |
| Management And General | $47,268 | ManagementAndGeneralAmt |
| Fundraising | $18,719 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,068,935 | TotalAmt |
| Program Services | $3,807,391 | ProgramServicesAmt |
| Management And General | $179,142 | ManagementAndGeneralAmt |
| Fundraising | $82,402 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525,137 | TotalAmt |
| Program Services | $210,055 | ProgramServicesAmt |
| Management And General | $288,825 | ManagementAndGeneralAmt |
| Fundraising | $26,257 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Student Programs | $1,954,924 | $1,954,924 | ||
| Other Auxiliary Expense | $773,388 | $773,388 | ||
| Athletics | $568,777 | $568,777 | ||
| Other Admin Expenses | $530,061 | $237,123 | $279,613 | $13,325 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $484,340 | TotalAmt |
| Program Services | $484,340 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,402,868 | TotalAmt |
| Program Services | $44,664,127 | ProgramServicesAmt |
| Management And General | $6,086,508 | ManagementAndGeneralAmt |
| Fundraising | $1,652,233 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,788,093 | BOYAmt |
| EOY | $17,459,154 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,112,269 | BOYAmt |
| EOY | $275,562 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,858 | BOYAmt |
| EOY | $1,051,439 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,942 | BOYAmt |
| EOY | $56,470 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,394,529 | BOYAmt |
| EOY | $983,641 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $136,292,203 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $51,733,655 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,841,336 | BOYAmt |
| EOY | $84,558,548 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,926,754 | BOYAmt |
| EOY | $28,876,289 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,382 | BOYAmt |
| EOY | $337,907 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,578,163 | BOYAmt |
| EOY | $133,608,010 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,641,923 | BOYAmt |
| EOY | $11,413,773 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,221,721 | BOYAmt |
| EOY | $18,129,149 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,446,648 | BOYAmt |
| EOY | $35,587,014 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,010,590 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $644,724 | BOYAmt |
| EOY | $4,110,440 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,965,606 | BOYAmt |
| EOY | $69,240,376 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,402,521 | BOYAmt |
| EOY | $61,889,911 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,210,036 | BOYAmt |
| EOY | $2,477,723 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,612,557 | BOYAmt |
| EOY | $64,367,634 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,578,163 | BOYAmt |
| EOY | $133,608,010 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,068,050 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,257,936 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$4,434,809 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $3,356,429 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,456,141 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,797,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,696,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,710,683 | CurrentTaxYearAmt |
| Total | $16,017,602 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,356,429 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,456,141 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,797,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,696,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,710,683 | CurrentTaxYearAmt |
| Total | $16,017,602 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $920,163 | SubstantialContributorsTotAmt |
| Public Support Total170 | $15,097,439 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,450,196 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,945,638 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,720,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,490,760 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,228,268 | CurrentTaxYearAmt |
| Total | $7,835,714 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $286,290 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $252,415 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $467,102 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $341,773 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $425,027 | CurrentTaxYearAmt |
| Total | $1,772,607 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $25,625,923 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $231,897,177 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.58910 | PublicSupportCY170Pct |
| Public Support PY170 | 0.58890 | 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. Fundraising event fees - 2014 Amount: $ 241,690. 2015 Amount: $ 178,815. 2016 Amount: $ 373,167. 2017 Amount: $ 299,289. 2018 Amount: $ 271,314. Gaming income - 2014 Amount: $ 44,600. 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 | $693,218 | BeginningYearBalanceAmt |
| Contributions | $11,100 | ContributionsAmt |
| Investment Earnings Or Losses | $46,778 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $751,096 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| 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 |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $230,201 | BeginningYearBalanceAmt |
| Contributions | $8,350 | ContributionsAmt |
| Investment Earnings Or Losses | $2,016 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $240,566 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.26620 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.73380 | 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 | $75,082,632 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,040,370 | DepreciationAmt |
| Book Value | $45,042,262 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,321,482 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,888,445 | DepreciationAmt |
| Book Value | $12,433,037 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,468,427 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,279,653 | DepreciationAmt |
| Book Value | $5,188,774 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,864,867 | OtherCostOrOtherBasisAmt |
| Depreciation | $525,187 | DepreciationAmt |
| Book Value | $13,339,680 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $84,558,548 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Interest Rate Swap Agreement | Desc |
| Amt | $4,110,440 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,110,440 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $43,443,969 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,257,936 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$10,926,345 | OtherRevenueAmt |
| Revenue Not Reported | -$9,668,409 | RevenueNotReportedAmt |
| Revenue Subtotal | $53,112,378 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$1,777,560 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,777,560 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $51,334,818 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $43,254,083 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,777,560 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,777,560 | ExpensesNotReportedAmt |
| Expenses Subtotal | $41,476,523 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $10,926,345 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $10,926,345 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $52,402,868 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Unrestricted General Endowment will be used as board policy dictates and includes 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 06/30/2019. 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 -10,926,345. |
| Part XI, Line 4b - Other Adjustments: | Fundraising Events Expenses Reported on Form 990, Part VIII -710,755. Rental Expenses Reported on Form 990, Part VIII -987,922. Cost of Goods Sold Reported on Form 990, Part VIII -78,883. |
| Part XII, Line 2d - Other Adjustments: | Fundraising Events Expenses not on Form 990, Part IX 710,755. Rental Expense Reported on Form 990, Part VIII 987,922. Cost of Goods Sold Reported on Form 990, Part VIII 78,883. |
| Part XII, Line 4b - Other Adjustments: | Student Financial Aid 10,926,345. |
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 F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe | 0 | 0 | Program Services | Short Term Mission Trips | $23,563 |
| North America | 0 | 0 | Program Services | Short Term Mission Trips | $8,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $32,063 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $32,063 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | Expenses for mission trips are recorded using the accrual basis of accounting. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Auction Dinner | Event1Nm |
| Gross Receipts Event1 | $1,552,603 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,281,289 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $271,314 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $95,398 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $107,562 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $339,698 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $168,097 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $1,552,603 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,281,289 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $271,314 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $95,398 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $107,562 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $339,698 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $168,097 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $710,755 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$439,441 | 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 | 618 | RecipientCnt |
| Cash Grant | $10,926,345 | 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 | Yes (1) | 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 (8 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 | $292,692 | $0 | $40,000 | $0 | $863 | $0 | $13,574 | $0 | $16,800 | $0 | $363,929 | $0 | $0 | $0 |
| Michael Parkinson | ||||||||||||||
| Chief Operations Officer | $190,478 | $0 | $30,000 | $0 | $600 | $0 | $10,124 | $0 | $80,439 | $0 | $311,641 | $0 | $0 | $0 |
| Liz Carey - Asst Treasurer | ||||||||||||||
| VP Finance & Accounting | $167,392 | $0 | $3,675 | $0 | $0 | $0 | $7,538 | $0 | $36,345 | $0 | $214,950 | $0 | $0 | $0 |
| Matthew Northrop Associate | ||||||||||||||
| Head of School for Academics | $179,839 | $0 | $30,000 | $0 | $26,578 | $0 | $9,920 | $0 | $25,109 | $0 | $271,446 | $0 | $0 | $0 |
| Frances Coyle | ||||||||||||||
| High School Principal | $141,900 | $0 | $2,800 | $0 | $600 | $0 | $7,275 | $0 | $914 | $0 | $153,489 | $0 | $0 | $0 |
| David Garett Freeman | ||||||||||||||
| Middle School Principal | $137,373 | $0 | $2,800 | $0 | $600 | $0 | $5,820 | $0 | $24,509 | $0 | $171,102 | $0 | $0 | $0 |
| Jan Hethcock | ||||||||||||||
| High School Athletics Director | $129,021 | $0 | $10,096 | $0 | $600 | $0 | $7,121 | $0 | $3,215 | $0 | $150,053 | $0 | $0 | $0 |
| Jason McMaster Associate HOS - | ||||||||||||||
| Acad., Arts & Strat. Devel. (Former) | $97,469 | $0 | $35,000 | $0 | $35,986 | $0 | $6,906 | $0 | $36,321 | $0 | $211,682 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Michael Parkinson, Chief Operating Officer, and his wife serve 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. |
| Part I, Line 4a | Jason McMaster received a severance paymnet in the amount of $35,711 |
| 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 |
| 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 | $6,948,099 | CapitalExpendituresAmt |
| Other Spent Proceeds | $28,633,424 | OtherSpentProceedsAmt |
| Unspent | $11,698,838 | 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 | 0 | 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 | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | 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 | $49,660 | 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 | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $40,622 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Auction items | 466 | $284,314 | Sales Price |
| Yes (X) | Gym equipment | 2 | $63,538 | Invoice value |
| 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 | Part I Line 9(b) and Line 26(b) represent the number of contributions made. The number reported on Part I Line 25(b) is the number of items contributed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 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/Vice Chair 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 X, Lines 27 - 29 | 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 06/30/2019. The 2018 Form 990 and its associated schedules were not 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $61,889,911 Line 29 - Net assets with donor restrictions 2,477,723 --------- Total net assets $64,367,634 |
| Form 990, Part XI, line 9: | Change in Value of Interest Rate Swap Agreement -4,190,128. Change in value of interest rate swap agreement swap agreement termination -80,838. Loss on debt extinguishment -163,843. |
| Form 990, Part XI, Line 2c: | The organization's combined Finance/Audit Committee assumes responsibility for oversight of its audit and selection of its independent public accountants. This process has not changed from the prior year. |
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 | $94,850 | 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 |
Comments