2020-04-21T13:53:18-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2018-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 RALPH OPACIC PRESIDENT & CEO 7145600900 2020-04-17 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2020-03-31 67.137.57.251 2020-04-17 17:08:20 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5CFB7C935E07FEDB0B66B3FC2C923ED09AEC6E0A 2018 2020-09-22 18:59:49Z RALPH OPACIC 1010 N MAIN STREET SANTA ANA CA 92701 33104791 0 X WWW.OCARTS.NET X 1987 CA OPERATION OF A CHARTER SCHOOL 5 5 563 35 0 0 28058622 30538217 1910963 1059866 31374 26453 10039952 1467880 40040911 33092416 0 0 0 0 21418179 22076141 0 0 721818 11703108 11632265 33121287 33708406 6919624 -615990 20654232 20199832 19391409 19552999 1262823 646833 X THE ORANGE COUNTY SCHOOL OF THE ARTS (THE SCHOOL)IS A NON-PROFIT PUBLIC BENEFIT SCHOOL ORGANIZED UNDER THE NON-PROFIT PUBLIC BENEFIT SCHOOL LAW OF THE STATE OF CALIFORNIA. THE SCHOOL IS A CHARTER SCHOOL SPONSORED BY SANTA ANA UNIFIED SCHOOL DISTRICT ACCORDING TO THE CONDITIONS AND REQUIREMENTS OF AB 544 AND APPLICABLE CALIFORNIA CHARTER SCHOOL LAWS. THE SCHOOL'S STUDENT POPULATION IS STUDENTS WHO HAVE DEMONSTRATED TALENTS AND INTERESTS IN THE ARTS, GRADES 7-12, AND WHO RESIDE IN ORANGE COUNTY AND NEIGHBORING COUNTIES. 0 0 25820780 2527746 ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION UNDER THE LAWS OF THE STATE OF CALIFORNIA. THE ORGANIZATION CONSISTS OF A CHARTER SCHOOL AND THE LEGACY FUND, A RELATED PARTY OF THE SCHOOL FORMED TO PURCHASE AND MANAGE PROPERTIES TO BE RENTED TO THE SCHOOL. OCSA CONSISTS OF APPROXIMATELY 2,000 STUDENTS IN GRADES 7-12. 25820780 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 73 0 1 563 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 RALPH OPACIC PRESIDENT & CEO 40.00 24.00 X 319880 0 75506 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 40.00 X 167296 0 45861 CAROLYN BREEDEN CHAIR 2.00 X X 0 0 0 GARY HUMPHREYS SECRETARY 2.00 X X 0 0 0 PAUL SATKIN MEMBER 2.00 X 0 0 0 VINCENT FOLEY MEMBER 2.00 X 0 0 0 MARIA NEWKIRK FONG MEMBER 2.00 X 0 0 0 STEVE WAGNER VP OF OPERATIONS 40.00 6.00 X 292089 0 61548 MICHAEL CIECEK FACILITIES/SUPERVISION DEA 40.00 X 192429 0 51663 CATHY MICHAELS VP DEVELOPMENT 40.00 X 154828 0 35439 TEREN SHAFFER VP OF MARKETING 40.00 X 185132 0 53568 GREGORY ENDELMAN DIR. OF SPECIAL SERVICES 40.00 X 175930 0 39576 CINDY DOLAN CREATIVE DIRECTOR 10.00 X 145410 0 39347 1632994 0 402508 8 0 1 0 SALIM CHOHAN 12686 LANAKILA LANE GARDEN GROVE CA 92841 BUILDING MAINTENANCE 110905 1 23058668 7479549 30538217 PRODUCTION INCOME 900099 600674 600674 LEADERSHIP INCOME 900099 300318 300318 TESTING INCOME 900099 158874 158874 1059866 26453 26453 59360 12375 46985 46985 46985 FOOD SERVICES 900099 369055 369055 TRANSPORTATION INCOME 900099 224454 224454 AFTER SCHOOL PROGRAM INCOME 900099 22308 22308 805078 805078 1420895 33092416 2527746 0 26453 963211 780373 130103 52735 15591640 13227131 1990644 373865 2357633 1985708 310470 61455 2665778 2121041 410177 134560 497879 421704 64226 11949 190719 190719 325120 325120 25217 25217 795269 795269 62133 62133 890505 890505 113916 113916 2763403 2485825 277578 43338 43338 54626 54626 572770 572770 2019120 2019120 237493 237493 SPECIAL ED BILLBACK 823970 823970 NIGHT CLEANING 455029 455029 INSTRUCTIONAL MATERIALS 252436 252436 2007201 61420 1858527 87254 33708406 25820780 7165808 721818 1670129 2621560 481979 1051313 2190771 1239729 297063 379742 306865 379487 38024245 23631013 15560889 14393232 146536 134769 20654232 20199832 1370992 2187373 9620 13208 0 0 17879912 17203502 130885 148916 19391409 19552999 X 913660 317054 349163 329779 1262823 646833 20654232 20199832 -615990 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3097487 3097487 12983088 12408474 574614 4733579 1204791 3528788 11215815 10017748 1198067 5994276 5994276 14393232 FUNDS HELD IN TRUST 148916 148916 X 33104791 12375 12375 33092416 0 33092416 33720781 12375 12375 33708406 0 33708406 PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OCSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT'S APPLICATION. OCSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, PART I, LINE 4 OCSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, OCSA RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, OCSA IS ELIGIBLE FOR LOCAL, STATE, FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. X X 0 0 0 0 0 0 0 0 0 RALPH OPACIC PRESIDENT & CEO 319880 0 0 0 0 0 52077 0 23429 0 395386 0 0 0 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 167296 0 0 0 0 0 30217 0 15644 0 213157 0 0 0 STEVE WAGNER VP OF OPERATIONS 292089 0 0 0 0 0 47552 0 13996 0 353637 0 0 0 MICHAEL CIECEK FACILITIES/SUPERVISION DEA 192429 0 0 0 0 0 31327 0 20336 0 244092 0 0 0 CATHY MICHAELS VP DEVELOPMENT 154828 0 0 0 0 0 27965 0 7474 0 190267 0 0 0 TEREN SHAFFER VP OF MARKETING 185132 0 0 0 0 0 30139 0 23429 0 238700 0 0 0 GREGORY ENDELMAN DIR. OF SPECIAL SERVICES 175930 0 0 0 0 0 28641 0 10935 0 215506 0 0 0 CINDY DOLAN CREATIVE DIRECTOR 145410 0 0 0 0 0 23673 0 15674 0 184757 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST ARE AVAILABLE THROUGH THE SCHOOL'S WEBSITE, SCHOOL POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF TRUSTEE MEETINGS. OCSA FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330377341 SUPPORT CA 501(C)(3) LINE 5 N/A 0 LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 SUPPORT CA 501(C)(3) LINE 10 N/A 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 SUPPORT CA 501(C)(3) LINE 10 N/A 0 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330970818 SUPPORT CA 501(C)(3) LINE 10 N/A 0 SMG ARTS MANAGEMENT LLC 1010 N MAIN ST SANTA ANA CA 92701 813637389 SUPPORT CA N/A 0 0 0 0 1 1 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0