2018-08-15T12:00:21-07:00 2017-12-31 330686301 White Nelson Diehl Evans LLP 2875 Michelle Drive Suite 300 Irvine CA 92606 990 2017-01-01 952021700 ONEOC ONEO 7149535757 1901 E Fourth Street Santa Ana CA 92705 Mcquaid Daniel J President & CEO 2018-08-15 true Candace M Huie CPA P00534157 7149781300 2017 2022-09-23 18:48:47Z Daniel J Mcquaid 11629254 false false X WWW.ONEOC.ORG X 1958 CA FULL SERVICE, NONPROFIT RESOURCE CENTER WITH AN EXTENSIVE OFFERING OF INTEGRATED SERVICES. 25 24 123 21552 0 10626726 9769426 2144622 1679153 691 3197 110698 100325 12882737 11552101 5419618 3574510 0 3769052 3920851 0 415986 3249781 3098568 12438451 10593929 444286 958172 6649894 6663155 2049985 1105074 4599909 5558081 Oneoc's mission is to accelerate nonprofit success with funding from public and private sources. One OC delivers the following four services: volunteer Services, training services, consulting services and business services. We help orange county's nonprofits become as EFFECTIVE AND EFFICIENT AS THEY ARE PASSIONATE ABOUT THEIR MISSIONS. false false 7170381 2091141 172357 Back Office Business Services: For social entrepreneurs, foundations, and collaborations who want to operate more effectively and efficiently using OneOC's fiscal sponsorship for their nonprofit infrastructure and/or back office services. Organizations can focus on what they do best and fulfill their mission by using OneOC's non-profit accounting services. Company Charitable Funds: Companies are able to establish their own charitable giving programs, without forming a private foundation, using OneOCs Company Foundation Program by establishing your own Donor Advised Funds and / or utilizing Charitable Giving Cards. 1940525 1329761 Volunteer Services: For individuals, companies, self-directed teams, and nonprofit organizations who want meaningful volunteer experiences that result in increased civic engagement. 598591 1483369 177035 Organization Developmental Services: Delivers training, membership and consulting services for nonprofit and company leaders, professionals, and volunteers who want to develop their knowledge and skills for greater personal and organizational mission impact and business success. 9709497 true true false false false true false false false false true false true false true true true false false false false false false false true false false true false true false false false false false false false false false false false true false false false false false false false false true 98 0 true 123 true false false false false false false true true false 0 false false false false false false false false false false X 25 24 false false false false false false false true true false false true true true true true true true true false CA X Valerie Fryer 7149535757 1901 E Fourth Street Ste 100 Santa Ana CA 92705 Mcquaid Daniel J President & CEO 37.50 0.00 X X 176843 0 13547 Quintana Kathy Director 3.00 0.00 X 0 0 0 Tillotson Mark Treasurer 3.00 0.00 X X 0 0 0 Reindl Rob Director 3.00 0.00 X 0 0 0 Copley David Vice Chair-Aud 3.00 0.00 X X 0 0 0 Duncan Peter Vice Chair-EA 3.00 0.00 X X 0 0 0 Herd Heather VC-Bus-11/6/17 3.00 0.00 X X 0 0 0 Banda Melyssa Dir - 3/14/17 3.00 0.00 X 0 0 0 Benjamins Sherry Director 3.00 0.00 X 0 0 0 Black Jeff Director 3.00 0.00 X 0 0 0 Euser Andrew Vice Chair-Gov 3.00 0.00 X X 0 0 0 Fawaz Bassam Director 3.00 0.00 X 0 0 0 Feuerborn Paul Director 3.00 0.00 X 0 0 0 Hart Tallia Dir - 1/23/17 3.00 0.00 X 0 0 0 Hedges Pam Director 3.00 0.00 X 0 0 0 Hogan John Secretary 3.00 0.00 X X 0 0 0 Hurley Bob Board Chair 3.00 0.00 X X 0 0 0 Klimow Kate Dir - 3/21/17 3.00 0.00 X 0 0 0 Mier Javier Dir - 1/13/17 3.00 0.00 X 0 0 0 Mishriki Joseph Director 3.00 0.00 X 0 0 0 Oyler Tennyson Director 3.00 0.00 X 0 0 0 Talbot Todd Director 3.00 0.00 X 0 0 0 Vogeding Steven Director 3.00 0.00 X 0 0 0 Frey Shellie Director 3.00 0.00 X 0 0 0 Jindal Micah Director 3.00 0.00 X 0 0 0 Leuer Jennifer Director 3.00 0.00 X 0 0 0 Reese Dawn Director 3.00 0.00 X 0 0 0 Sfreddo Amy Director 3.00 0.00 X 0 0 0 Wagschal Michael Director 3.00 0.00 X 0 0 0 Wheeler Jaime Director 3.00 0.00 X 0 0 0 Williamson Henry Dir - 7/21/17 3.00 0.00 X 0 0 0 Fryer Valerie Director of Fin 37.50 0.00 X 113724 0 7923 Strauch Timothy VP/COO 37.50 0.00 X 154885 0 7752 Powers Barbara CDO - 10/2/17 37.50 0.00 X 120000 0 7785 565452 37007 4 false true false 0 265965 310125 1932557 7260779 577662 9769426 Service Fees 900099 1679153 1679153 1679153 3197 3197 0 0 0 0 176577 310125 77153 99424 99424 0 0 Miscellaneous 900099 901 901 901 11552101 1679153 103522 3574510 3574510 0 0 0 514334 299936 163796 50602 0 2796252 2459245 150017 186990 0 368427 317889 36382 14156 241838 202576 22497 16765 658696 640496 927 17273 2548 2389 159 64776 48818 8511 7447 0 0 0 117542 110167 7375 52265 34006 18259 510097 493080 8565 8452 0 0 439204 396462 20206 22536 138503 122715 10081 5707 0 0 0 0 94441 68883 13631 11927 24451 18775 2586 3090 In-Kind Expenses 577662 567725 9937 Miscellaneous 88928 72604 8885 7439 Telephone and Utilities 87537 76812 6801 3924 Bank Charges 61590 50755 4843 5992 180328 151654 10559 18115 10593929 9709497 468446 415986 2397420 2190865 1246675 1247548 1966300 816802 378700 561969 0 0 0 992 190 59891 49454 466036 348332 170945 117704 0 0 423905 1672079 0 5066 6544 6649894 6663155 516312 537915 1440246 248903 86242 314518 7185 3738 2049985 1105074 X 1337074 2301023 3262835 3257058 4599909 5558081 6649894 6663155 958172 X false true X true true true X 5491447 5253244 6684760 10626726 9769426 37825603 2217332 1875361 2205889 2313294 1679153 10291029 0 0 0 7708779 7128605 8890649 12940020 11448579 48116632 0 1646877 1713876 2096637 4280967 4677282 14415639 1646877 1713876 2096637 4280967 4677282 14415639 33700993 2357 1796 1506 1175 3197 10031 0 2357 1796 1506 1175 3197 10031 99424 99424 27995 4414 23857 15928 901 73095 7739131 7134815 8916012 12957123 11552101 48299182 0.69780 0.72580 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 2812861 2812861 true true 2952 2952 463084 345380 117704 117704 1672079 Capital Lease 3738 3738 X 11766805 214704 214704 11552101 11552101 10808633 214704 214704 10593929 10593929 Part X : FIN48 Footnote ONEOC FOLLOWS THE PROVISIONS OF FASB ASC 740 WHICH CLARIFIES THEACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A NONPUBLICENTITYS FINANCIAL STATEMENTS. IT DETAILS HOW ENTITIES SHOULD RECOGNIZE,MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN ORARE EXPECTED TO BE TAKEN. AS SUCH, FINANCIAL STATEMENTS WILL REFLECTEXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS. THERE WAS NO IMPACT TO ONEOCS FINANCIAL STATEMENTS AS A RESULT OF FASB ASC 740. ONEOCS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED DECEMBER 31, 2014 THROUGH 2017 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ONEOCS CALIFORNIA FORM 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, FOR THE YEARS ENDED DECEMBER 31, 2013 THROUGH 2017 ARE SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD, GENERALLY FOUR YEARS AFTER THEY ARE FILED. false Spirit of Volunteerism 486702 310125 176577 34568 42585 486702 310125 176577 34568 42585 77153 99424 true 2-1-1 ORANGE COUNTY P O BOX 10473 SANTA ANA CA 92711 330063532 501(c)(3) 12132 0 HUMAN SERVICES access california services 631 brookhurst st ste 107 anaheim CA 92804 330826205 501(c)(3) 12939 0 health & education services altamed 2040 camfield ave los angeles CA 90040 952810095 501(c)(3) 37595 0 health & education services American Red Cross of Orange 601 N Golden Circle Drive Santa Ana CA 92705 530196605 501(c)(3) 40085 0 Public Safety, Disaster Preparednes Anaheim Family YMCA 240 S Euclid St Anaheim CA 92802 951709299 501(c)(3) 35010 0 Youth Development Big Brothers Big Sisters OC 1801 E Edinger Avenue Suite Santa Ana CA 92705 951992702 501(c)(3) 5080 0 Youth Development BOYS HOPE GIRLS HOPE 12120 BRIDGETON SQUARE DR BRIDGETON MO 63044 510182614 501(c)(3) 10000 0 CHILDREN'S AND YOUTH SERVICES CHARITABLE VENTURES OF ORANGE 1505 E 17TH ST STE SANTA ANA CA 92705 208756660 501(c)(3) 155015 0 Capacity Building COALITION OF ORANGE COUNTY 17701 COWAN AVENUE SUITE 220 IRVINE CA 92614 952900725 501(c)(3) 42500 0 Professional Societies & Assoc. COMMUNITY HEALTHY INITIATIVE 1505 E 17TH STREET SUITE 12 SANTA ANA CA 92705 472671013 501(c)(3) 371639 0 HEALTH & EDUCATION SERVICES Edison High School 21400 Magnolia Street Huntington Beac CA 92646 237348113 Government 9823 0 Education ENTRUSTED LEGACY 7850 WHITE LANE STE E-150 BAKERSFIELD CA 93309 272049633 501(c)(3) 12500 0 EDUCATION ENVISION EXCELLENCE IN STEM 2108 LAMBERTON ROAD CLEVELAND HEIGH CA 44118 208622102 501(c)(3) 51550 0 EDUCATION FOOD FINDERS 3744 N INDUSTRY AVE SUITE 4 LAKEWOOD CA 90712 330412749 501(c)(3) 25052 0 FOOD BANK, FOOD PANTRIES Friends of family health ctr 501 s idaho st la habra CA 90631 271316512 501(c)(3) 17432 0 Health & education services Habitat for Humanity of OC 2200 S Ritchey Street Santa Ana CA 92705 330311059 501(c)(3) 5365 0 Housing & Shelter Helping Hands Ministries Inc 101 Main Street Suite 1 Tallulah Falls GA 30573 582266139 501(c)(3) 77905 0 Human Services Homefront America 27375 Paseo La Serna San Juan Capist CA 92675 542178448 501(c)(3) 5025 0 Public & Societal Benefit JESSIE REES FOUNDATION P O BOX 80667 RANCHO SANTA MA CA 92688 451836440 501(c)(3) 10375 0 Diseases, Disorders & Medical Dis. Lucille packard foundation fo 400 hamilton ave ste 240 palo alto CA 94301 770440090 501(c)(3) 275000 0 cancer research Make-A-Wish Greater Bay Area 55 Hawthorne Street San Francisco CA 95105 942958481 501(c)(3) 10025 0 Human Services Musella Foundation 1100 Peninsula Blvd Hewlett NY 11557 133938057 501(c)(3) 100000 0 Human Services National Christian Foundation 19742 MacArthur Blvd Suite 2 Irvine CA 92612 204496482 501(c)(3) 25000 0 Religion-Related NEMA DBA PROVISIONAL BRIDGE PO BOX 337 TALLULAH FALLS CA 30573 274357830 501(c)(3) 20000 0 PHILANTROPHY, VOLUNTARISM & GRANTMA NEMA Foundation Inc 135 Main Street PO Box 157 Tallulah Falls GA 30573 274357830 501(c)(3) 17229 0 PHILANTROPHY, VOLUNTARISM & GRANTMA Orange County Rescue Mission One Hope Drive Tustin CA 92782 952479552 501(c)(3) 18130 0 Human Services ORANGE COUNTY RONALD MCDONALD 383 S Batavia Street Orange CA 92868 953167869 501(c)(3) 5305 0 HUMAN SERVICES ORANGE ELDERLY SERVICES 170 S OLIVE ST ORANGE CA 92866 330035445 501(c)(3) 8742 0 HUMAN SERVICES ORANGE UNIFIED SCHOOL DISTRIC 1401 N HANDY ST ORANGE CA 92867 956004968 501(c)(3) 50000 0 EDUCATION ORANGEWOOD CHILDRENS FOUNDAT 1575 E 17TH STREET SANTA ANA CA 92705 953616628 501(c)(3) 10200 0 HUMAN SERVICES patient safety movement found 52 discovery irvine CA 92618 462730379 501(c)(3) 900099 0 EDUCATION PEDIATRIC BRAIN TUMOR RESEARC PO BOX 9784 SEATTLE WA 98109 753202608 501(c)(3) 75000 0 RESEARCH PROJECT ACCESS 3900 BIRCH STREET 113 NEWPORT BEACH CA 92660 330834635 501(c)(3) 10500 0 FAMILY SERVICES Ronald McDonald House One Kroc Drive Oak Brook IL 60523 362934689 501(c)(3) 7550 0 Health Care SERVING KIDS HOPE 2100 W ALTON AVE STE 2 SANTA ANA CA 92704 471518476 501(c)(3) 175000 0 HUMAN SERVICES South County Outreach 7 Whatney Suite B Irvine CA 92618 330330233 501(c)(3) 5125 0 Human Services st baldricks foundation 3720 stephan m white dr san pedro CA 90731 330585381 501(c)(3) 37500 0 cancer research TACKETT SERVICE DOGS 41610 Oak Trail Court Murrieta CA 92562 462275762 Corporation 157400 0 TRAINING Taco Bell Foundation Inc 1 Glen Bell Way Irvine CA 92618 330523542 501(c)(3) 5810 0 Youth Development TALLER SAN JOSE 801 N BROADWAY SANTA ANA CA 92701 593816355 501(c)(3) 10000 0 TRAINING THE SAN DIEGO FOUNDATION 25058 HISTORIC DECATUR SUITE SAN DIEGO CA 92106 952942582 501(c)(3) 38500 0 PHILANTHROPY, VOLUNTARISM & GRANTMA TIGER WOOD FOUNDATION ONE TIGER WOODS WAY ANAHEIM CA 92801 200677815 501(c)(3) 50000 0 EDUCATION UCI Foundation 100 Theory Suite 250 Irvine CA 92617 952540117 501(c)(3) 200000 0 Higher Education UNION RESCUE MISSION 545 S SAN PEDRO ST LOS ANGELES CA 90013 951709293 501(c)(3) 21000 0 TEMPORARY SHELTER FOR THE HOMELESS WEILL CORNELL BRAIN & SPINE 525 E 68TH ST BOX 99 NEW YORK NY 10065 136094042 501(c)(3) 25000 0 CANCER RESEARCH WILLOW INTERNATIONAL 337 N CLARK ST ORANGE CA 92868 352534806 501(c)(3) 7000 0 Human Services Women Helping Women 2803 McGaw Avenue Irvine CA 92614 330576900 501(c)(3) 5130 0 Employment YMCA of Orange County 13821 Newport Avenue Suite 2 Tustin CA 92780 951644055 501(c)(3) 5050 0 Human Services 46 2 Additional Supplemental Information ONEOC ESTABLISHED A DIRECT SPONSORSHIP MODEL WHEREBY ONEOC IS SOLELY RESPONSIBLE FOR EACH PROJECT ("GRANTEE" ORGANIZATION). THE PROJECT'S ASSETS ARE THE PROPERTY OF ONEOC AND THE LIABILITIES ARE THE OBLIGATIONS OF ONEOC. ONEOC IS THE EMPLOYER OF RECORD FOR ANY EMPLOYEES ASSIGNED TO THE PROJECTS AND ACTS AS THE PRINCIPAL FOR SUBSTANTIALLY ALL OF THE TRANSACTIONS INCLUDING RECEIPT OF CASH FOR THE FISCAL SPONSORED PROJECTS OF THEIR ACTIVITIES AS WELL AS RECORDING RELATED INCOME AND EXPENSE, ALL OF WHICH ARE INCLUDED IN THE CENTER'S FINANCIAL STATEMENTS AND TAX RETURNS. EACH OF THE FISCALLY SPONSORED PROJECTS HAVE AN ADVISORY BODY THAT DECIDES WHICH CHARITIES SHALL RECEIVE THE NET PROCEEDS FROM THE EVENT. THE ADVISORY BODY THEN REQUESTS TO RELEASE THE FUNDS AS DIRECTED BY THE MISSION OF THE PROJECT. X X X X false false false false false false false false false false Mcquaid Daniel J President & CEO 153343 23500 13547 190390 Strauch Timothy VP/COO 133885 21000 7752 162637 X 1 438848 FMV Gift Baskets 138814 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATIONS FINANCE DIRECTOR WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN; AND THE FINAL DRAFT OF FORM 990 IS ALSO REVIEWED BY THE CEO & COO PRIOR TO PROVIDING THE DRAFT TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE ALSO MET WITH THE ACCOUNTING FIRM HIRED TO PREPARE THE FORM 990. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINAL DRAFT IS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN IS FILED. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ONEOC DOES HAVE A WRITTEN CONFLICT OF INTEREST POLICY ON FILE. THE BUSINESSAND FINANCE COMMITTEE OF THE BOARD IS CHARGED WITH MONITORING PROPOSED ORONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIALOR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, ANANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILYAND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAYPOSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E.,BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVEREDPERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIMEWHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON ANDANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENTAFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE BUSINESS AND FINANCE COMMITTEE AND ANY PERSONS WITH ACTUAL OR POTENTIAL CONFLICTS ARE INFORMED VIA WRITTEN COMMUNICATION. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, AFTER WHICH HE/SHE SHALL LEAVE THE MEETING; (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; (4) ALTERNATIVES TO THE PROPOSED TRANSACTION ARE INVESTIGATED, COMPETITIVE BIDS OR COMPARABLE VALUATIONS ARE OBTAINED; (5) ANY CONFLICTING ISSUES DURING THE COURSE OF A BOARD MEETING WHICH CANNOT BE RESOLVED IS REFERRED BACK TO THE BUSINESS AND FINANCE COMMITTEE; AND (6) THE TRANSACTION OR ACTION MUST BE APPROVED BY A MAJORITY OF DISINTERESTED PERSONS. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE BOARD ASSIGNS A STANDING GOVERNANCE COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR THE CEO. THE COMMITTEE DEVELOPS, CONSISTENT WITH THE ORGANIZATIONS PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. THE COMMITTEE USES BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF THE CEO, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONSFOR SIMILAR JOB RESPONSIBILITIES AND THE ANNUAL COMPENSATION & BENEFIT GUIDE BY THE CENTER FOR NONPROFIT MANAGEMENT. THE COMMITTEE PRESENTS ITS REPORT TO THE BOARD OF DIRECTORS FOR A DISCUSSION WHICH IS DOCUMENTED IN THE BOARD MINUTES. A SIMILAR PROCESS TAKES PLACE BY THE CEO FOR EACH OF THE KEY OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.