2019-05-15T18:48:26-05:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2017-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 RALPH OPACIC PRESIDENT & CEO 7145600900 2019-05-14 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2019-05-13 67.137.57.251 2019-05-14 05:12:45 PD P 7CCED69CC7F7DA8765ED5670943801882D3A7A21 2196CE574210BD6A21B8FFFAB9B8789DA39A5838 2017 2020-01-14 16:20:31Z RALPH OPACIC 1010 N MAIN STREET SANTA ANA CA 92701 40062641 0 X WWW.OCARTS.NET X 1987 CA 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. 5 5 578 35 0 70563 27361503 28058622 2418322 1910963 32848 31374 0 10039952 29812673 40040911 0 0 0 0 18864046 21418179 0 0 617019 12349498 11703108 31213544 33121287 -1400871 6919624 45227507 20654232 49733118 19391409 -4505611 1262823 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 23525085 11950915 A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. 23525085 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 1 0 0 0 1 1 0 0 0 1 48 0 1 578 1 1 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 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 BREEDEN CAROLYN MEMBER 2.00 X 0 0 0 HUMPHREYS GARY MEMBER 2.00 X 0 0 0 FONG MARIA NEWKIRK CHAIR 2.00 X X 0 0 0 SATKIN PAUL SECRETARY 2.00 X X 0 0 0 FOLEY VINCENT MEMBER 2.00 X 0 0 0 OPACIC RALPH PRESIDENT & CEO 40.00 24.00 X 322668 0 0 WAGNER STEVE VP OF OPERATIONS 40.00 6.00 X 289124 0 55633 CHRISTENSEN JOYCE DIRECTOR OF FINANCE 40.00 X 148927 0 38691 CIECEK MICHAEL FACILITIES/SUPERVISION DEAN 40.00 X 182912 0 46647 MICHAELS CATHY VP DEVELOPMENT 40.00 X 151112 0 30860 SHAFFER TEREN VP OF MARKETING 40.00 X 162340 0 46772 ENDELMAN GREGORY DIR. OF SPECIAL SERVICES 40.00 X 163925 0 34506 DOLAN CINDY CREATIVE DIRECTOR 40.00 X 144249 0 36406 1565257 0 289515 8 0 1 0 0 21075052 6983570 29266 28058622 OPER. REV. FROM PRODUCTIONS 900099 1346837 1346837 OTHER PROGRAM SERVICE REVENUE 900099 564126 564126 1910963 31374 31374 61655 21730 39925 39925 39925 DEBT FORGIVENESS 900099 9436586 9436586 FOOD SERVICES 900099 365758 365758 VENDING SERVICES 900099 94064 94064 103619 103619 10000027 40040911 11950915 0 31374 942202 788865 131021 22316 14717515 12392148 1986864 338503 2014551 1696252 271964 46335 3265959 2456001 692384 117574 477952 402436 64523 10993 289218 289218 268039 268039 20250 20250 688277 688277 72445 18328 54117 896561 151458 733766 11337 167837 167837 2467315 2467315 86907 65847 18966 2094 58038 58038 1073566 1073566 2345677 2345677 198189 198189 INSTRUCTIONAL MATERIALS 287501 287501 2783288 932854 1836684 13750 33121287 23525085 8979183 617019 1743771 1670129 3455259 481979 2190771 1465316 297063 205010 306865 37222710 21661821 38293616 15560889 64535 146536 45227507 20654232 1671559 1370992 4873 9620 47972241 17879912 84445 130885 49733118 19391409 X -4857649 913660 352038 349163 -4505611 1262823 45227507 20654232 X 6919624 -1151190 X 0 1 X 1 0 X 3097487 3097487 17711777 11620675 6091102 10508488 10041146 467342 5904958 5904958 15560889 FUNDS HELD IN TRUST 130885 130885 X 40062641 21730 21730 40040911 0 40040911 33143017 21730 21730 33121287 0 33121287 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: EXPENSE RELATED TO RENTAL INCOME PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSE RELATED TO RENTAL INCOME 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 OPACIC RALPH PRESIDENT & CEO 322585 0 0 0 83 0 46561 0 20185 0 389414 0 0 0 WAGNER STEVE VP OF OPERATIONS 289041 0 0 0 83 0 41721 0 13912 0 344757 0 0 0 CHRISTENSEN JOYCE DIRECTOR OF FINANCE 148844 0 0 0 83 0 23130 0 15561 0 187618 0 0 0 CIECEK MICHAEL FACILITIES/SUPERVISION DEAN 182829 0 0 0 83 0 26394 0 20253 0 229559 0 0 0 MICHAELS CATHY VP DEVELOPMENT 151029 0 0 0 83 0 23469 0 7391 0 181972 0 0 0 SHAFFER TEREN VP OF MARKETING 162257 0 0 0 83 0 23426 0 23346 0 209112 0 0 0 ENDELMAN GREGORY DIR. OF SPECIAL SERVICES 163842 0 0 0 83 0 23654 0 10852 0 198431 0 0 0 DOLAN CINDY CREATIVE DIRECTOR 144166 0 0 0 83 0 20815 0 15591 0 180655 0 0 0 X DIGITAL CAMERAS AND OTHER EQUIPMENT 4 29266 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BOTH SCHOOL STAFF AND AUDIT FIRM REVIEWS FOR ACCURACY PRIOR TO FILING. SCHOOL STAFF TIES FINANCIAL REPORTS TO WORKING TRIAL BALANCE AND PERFORMS A FULL REVIEW OF NOTES AND SUPPLEMENTARY INFORMATION FOR ACCURACY. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM AND IT IS KEPT ON FILE. FORM 990, PART VI, SECTION B, LINE 15 PRIOR TO EACH CONTRACT PERIOD, THE ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION FINANCE COMMITTEE OBTAINS COMPENSATION DATA FROM BOTH TRADITIONAL PUBLIC SCHOOL DISTRICTS AND THE PRIVATE EMPLOYMENT SECTORS TO DETERMINE APPROPRIATE COMPENSATION RANGES FOR ALL TOP MANAGEMENT POSITIONS. THESE POSITIONS INCLUDE, CEO, COO, CHIEF DEVELOPMENT OFFICER, PRINCIPAL, DEAN AND ASSISTANT PRINCIPAL. THESE POSITIONS ARE INDEXED BASED ON COMPARABLE RESPONSIBILITIES AND OTHER ORGANIZATIONAL METRICS. THE FINANCE COMMITTEE THEN RECOMMENDS COMPENSATION LEVELS FOR THESE POSITIONS WHICH ARE THEN REVIEWED AND APPROVED AS PART OF AN ANNUAL BUDGET BY EITHER THE SCHOOL BOARD OF TRUSTEES OR THE FOUNDATION BOARD OF DIRECTORS. 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. FORM 990, PART XI, LINE 9: TRANSFER OF OPUS FUND LLC ASSETS UPON CLOSURE -1,151,190. OPUS FUND LLC 1010 N MAIN ST SANTA ANA CA 92701 330891574 FACILITIES CA ORANGE COUNTY SCHOOL OF THE ARTS 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 0 0 1 1 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0