2019-05-15T08:08:09-05:00 2018-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2017-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Liz Carey VP of Finance & Accounting 8185759900 2019-05-15 1 Ted R Batson Jr P00721951 7145770988 139.146.132.42 2019-05-15 09:08:02 ED P BB9C941D9017312E4EAEE769FA72F4CB3C5790C3 7622999A259424C657C2A419001D5BE24FC93113 2017 2019-02-21 02:37:17Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 56721344 0 X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 16 15 509 668 -173699 -134435 2797583 2696766 45844665 47353443 961969 823137 -263428 -665312 49340789 50208034 9749620 10599355 0 0 20891870 22429107 0 0 1762340 17213468 17571396 47854958 50599858 1485831 -391824 122947772 121578163 55264610 52965606 67683162 68612557 X 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. 0 0 39684916 10599355 43065294 Primary Education Program Generates the majority of tuition and feesOaks 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, 2018 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 99% of OCS graduates receive college admission, often to highly selective top-tier schools and 95% attend four-year universities. In the school year 17-18, the school launched new STEM (Science, Technology, Engineering and Mathematics) courses in both the middle school and high school and created two maker spaces. A makerspace is a collaborative work space inside a school or library for learning, exploring and sharing that uses high-tech to no-tech tools. The performing arts deparmtent this year had several outstanding performances and concerts from the middle school production of Aladdin, Jr., the high school's The Sound of Music, and Spring Spectacular, which highlighted the school's partnership with Sweden's Academy of Music and Business. In athletics, the school has won 10 Marmonte League championships and three teams won CIF-SS championships; Oaks Christian was the runner up in the CIF Commissioner's Cup - signifying the best athletic department in CIF; and 40 graduating athletes were signed to collegiate sports. 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. 3639251 3672138 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, Advanced Location Photography trips and numerous club, social, and extra-curricular activities.OCS students have amazing opportunities to participate in school mission trips both domestic and internationally. Each year approximately 200 students join these trips to help teach English, build houses or other structures, visit orphanages and share the gospel. In the past, middle school students have traveled to Costa Rica, China and Mexico while high school students have traveled to China, Guatemala, Africa, Haiti, Mexico, Romania, and elsewhere. In recent years, the school has added a Learning Center which provides academic tutoring and test preparation assistance to both OCS students and students from other schools. The Learning Center also includes a newly added 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. 754528 669508 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. 44078695 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 1 0 0 0 0 1 182 1 1 509 1 1 1 0 0 0 0 1 1 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Amy O'Friel 8185759900 31749 La Tienda Drive Westlake Village CA 91362 William Dallas Chairperson 1.00 X X 0 0 0 Michelle Hiepler Secretary/Vice Chair 1.00 X X 0 0 0 Edward Atsinger Board Member 1.00 X 0 0 0 John Batiste Board Member 1.00 X 0 0 0 Sharon Beard Board Member 1.00 X 0 0 0 Jeffrey Bjork Board Member 1.00 X 0 0 0 Shelene Bryan Board Member 1.00 X 0 0 0 Bill Crockett Board Member 1.00 X 0 0 0 John Davies Board Member 1.00 X 0 0 0 Brian Matthews Board Member 1.00 X 0 0 0 Dallas Price-Van Breda Founder 1.00 X 0 0 0 Bill Redell Board Member 1.00 X 0 0 0 Terry Roberts Board Member 1.00 X 0 0 0 Kyle Stanich Board Member 1.00 X 0 0 0 Allyson Weinberg Board Member 1.00 X 0 0 0 Brett White Board Member 1.00 X 0 0 0 Robert Black Head of School/President 40.00 X 327373 0 29580 Michael Parkinson Chief Operations Officer 40.00 X 185499 0 45437 Kristin Thabit - Treasurer Director Special Projects 30.00 X 118557 0 12909 Liz Carey - Asst Treasurer VP Finance & Accounting 40.00 X 165705 0 43944 Jason McMaster - Associate HOS Acad., Arts & Strat. Devel 40.00 X 218566 0 90954 John Huffman - Vice President of Admissions 40.00 X 146332 0 47552 Timothy Meinert HS Math Teacher 40.00 X 137812 0 22708 Frances Coyle HS Principal 40.00 X 137258 0 7379 Sebastian Alvarado - Dir of Soccer Ops/Spanish Teacher 40.00 X 129467 0 11203 James Benkert part year Football Head Coach 40.00 X 157226 0 4750 1723795 0 316416 40 0 1 0 PBJ Facility Solutions Ltd 2418 Leaflock Avenue Westlake Village CA 91361 Facility management services 1246250 EMCOR Services dba Mesa Energy 2 Cromwell Irvine CA 92618 HVAC services 344950 Custom Janitorial Services PO Box 269 Port Hueneme CA 93044 Janitorial services 297245 Carrier Johnson Inc 1301 Third Avenue San Diego CA 92101 Architect design services 290512 CPI Solutions 5999 Ridgeview Street Unit A Camarillo CA 93012 Technology consulting/computer maintenan 260106 17 884340 1812426 326691 2696766 Tuition & Fees 611710 43065294 43065294 Stdnt prgrms/Auxiliary 611710 3672138 3672138 Other Program Income 611710 616011 616011 47353443 624965 624965 866593 1417181 -550588 -550588 -173699 -376889 4685476 1532 4488836 0 196640 1532 198172 198172 299289 884340 509994 -210705 -210705 150796 97299 53497 53497 Insurance Refunds 900099 12138 12138 30346 30346 42484 50208034 47406940 -173699 278027 10599355 10599355 1258011 982483 215576 59952 12007 9359 2072 576 17179759 13390064 2964875 824820 604864 471437 104387 29040 1865509 1453994 321950 89565 1508957 1176094 260417 72446 63646 47735 12729 3182 72760 54570 14552 3638 1147102 1097673 32950 16479 515323 154597 360726 274812 206109 54962 13741 526826 395120 105365 26341 3542950 3370947 119668 52335 24707 14513 5477 4717 875824 841042 23198 11584 3797239 3646438 100576 50225 506234 379675 101247 25312 Student Programs 3630233 3630233 Other Admin Expenses 759736 477850 164225 117661 Other Auxiliary Expense 754528 754528 Athletics 649385 649385 430091 430091 50599858 44078695 4758823 1762340 2690548 2788093 14654648 14112269 178833 109858 55091 50942 1648380 1394529 123825516 47984180 76923659 75841336 25521976 26926754 1274637 354382 122947772 121578163 7064115 6641923 16110500 16221721 25638645 24446648 5197100 5010590 1254250 644724 55264610 52965606 X 64176010 66402521 1798801 1669996 1708351 540040 67683162 68612557 122947772 121578163 X -391824 711693 609526 X X 0 1 X 1 0 X 5188671 3356429 4456141 2797583 2696766 18495590 5188671 3356429 4456141 2797583 2696766 18495590 2300830 16194760 738626 1450196 1945638 1720852 1490760 7346072 312400 286290 252415 467102 341773 1659980 27501642 226675669 0.58890 0.63600 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2015 Amount: $ 34,000. 2016 Amount: $ 76,215. 2017 Amount: $ 42,484. Fundraising event fees - 2013 Amount: $ 256,000. 2014 Amount: $ 241,690. 2015 Amount: $ 178,815. 2016 Amount: $ 373,167. 2017 Amount: $ 299,289. Gaming income - 2013 Amount: $ 56,400. 2014 Amount: $ 44,600. 2015 Amount: $ 39,600. 2016 Amount: $ 17,720. 2017 Amount: $ 0. 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. 8554795 8554795 75058116 27728097 47330019 18327271 5285041 13042230 19843611 14484488 5359123 2041723 486554 1555169 75841336 Interest Rate Swap Agreement 644724 644724 42344846 711693 -10599355 -9887662 52232508 -2024474 -2024474 50208034 42024977 2024474 2024474 40000503 10599355 10599355 50599858 Part XI, Line 2d - Other Adjustments: Student Financial Aid -10,599,355. Part XI, Line 4b - Other Adjustments: Fundraising Events Expenses Reported on Form 990, Part VIII -509,994. Rental Expenses Reported on Form 990, Part VIII -1,417,181. Cost of Goods Sold Reported on Form 990, Part VIII -97,299. Part XII, Line 2d - Other Adjustments: Fundraising Events Expenses not on Form 990, Part IX 509,994. Rental Expense Reported on Form 990, Part VIII 1,417,181. Cost of Goods Sold Reported on Form 990, Part VIII 97,299. Part XII, Line 4b - Other Adjustments: Student Financial Aid 10,599,355. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Oaks regularly publicizes its policies through the newspaper. Central America and the Caribbean 0 0 Program Services Short Term Mission Trips 40031 Europe 0 0 Program Services Short Term Mission Trips 34505 Sub-Saharan Africa 0 0 Program Services Short Term Mission Trips 62016 North America 0 0 Program Services Short Term Mission Trips 8398 0 0 0 0 0 0 144950 0 144950 0 0 0 0 0 0 Part I, line 3: Expenses for mission trips are recorded using the accrual basis of accounting. Annual Auction Dinner 1056349 848635 207714 50816 77810 166235 173234 Golf & Tennis Tournament 127280 35705 91575 29681 12218 1183629 884340 299289 80497 77810 166235 185452 509994 -210705 1.00000 1 Financial Aid for Tuition 605 10599355 Part I, Line 2: 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. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 Robert Black Head of School/President 281473 0 45900 0 0 0 13316 0 16492 0 357181 0 0 0 Michael Parkinson Chief Operations Officer 184899 0 600 0 0 0 7179 0 38497 0 231175 0 0 0 Liz Carey - Asst Treasurer VP Finance & Accounting 161330 0 4375 0 0 0 8969 0 35214 0 209888 0 0 0 Jason McMaster - Associate HOS Acad., Arts & Strat. Devel 162280 0 56286 0 0 0 10378 0 80814 0 309758 0 0 0 John Huffman - Vice President of Admissions 145732 0 600 0 0 0 8539 0 39236 0 194107 0 0 0 Timothy Meinert HS Math Teacher 127874 0 9938 0 0 0 6243 0 16693 0 160748 0 0 0 James Benkert part year Football Head Coach 134427 0 22799 0 0 0 4750 0 229 0 162205 0 0 0 Part I, Line 1a Housing provided for the convenience of the employer: 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. John Huffman, VP of Admissions, was provided with a minister housing allowance during the tax year. This benefit was not included in his taxable compensation. A California Municipal Finance Authority 201563466 2013-12-12 32400000 See Part VI 0 0 0 A 32400000 200000 6100000 26100000 2015 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 A 0 Schedule K, Part I, Bond Issues: (f) Description of Purpose: To construct building additions, improvements, and renovations. Refinanced Bonds Series 2006 in December 2013. 49660 Need-based tuition Tuition remission Beverly Dallas Family member of William Dallas, Board Chairperson 12008 Employee compensation 0 X 4 45337 Stock Market Value X Auction items 476 281354 Sales Price 0 0 1 0 Part I, Column (b): The number of securities contributions reported is the number of contributions made. For the remainder of the donations, the number reported is the number of items contributed. Form 990, Part VI, Section A, line 1 The organization has an Executive Committee that is comprised of 5 members of the Board and the Head of School/President. The committee has and shall exercise all of the authority of the Board in the management of the corporation, subject to limitations imposed by the Articles, Bylaws, and applicable law. Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA firm. The VP of Finance 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 XI, line 9: Change in Value of Interest Rate Swap Agreement 609,526. 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. Online Christian Consortium LLC 37149 La Tienda Rd Westlake Village CA 91362 812564057 Online Education Services CA 42060 0 Oaks Christian School