2018-05-01T15:25:10-05:00 2017-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2016-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Liz Carey VP of Finance & Accounting 8185759900 2018-05-01 1 Francis K Brown II P00465640 7145770988 139.146.132.42 2018-05-01 14:23:26 MD P 40D8E578998C630A575E14F9C1D0AFD01746A6CA F4F8E2F3B0DC5661DE93393F7C17348B75697003 2016 2021-01-29 14:40:06Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 53046302 0 X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 14 13 505 575 -227115 -228115 4456141 2797583 45511151 45844665 637645 961969 -598654 -263428 50006283 49340789 9657095 9749620 0 0 19846251 20891870 31692 0 1482336 17412968 17213468 46948006 47854958 3058277 1485831 121347489 122947772 57130146 55264610 64217343 67683162 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 37520582 9749620 41569866 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, 2017 the school enrollment was 1,338.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 16-17, a very popular International Space Station class was introduced in the middle school and our high school math team delivered an amazing performance at the annual Westmont College Math Competition. OCS student-artists have won numerous awards and honors in local and national art exhibits and showcases. Performing arts students are routinely recognized in annual competitions showcasing high school theatre arts and dance. The high school hosts 22 sports and 48 school teams: teams have earned 141 league titles, 39 CIF titles, and seven California state titles. Middle school has also won several league titles and boasts student participation rates as high as 92 percent. 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. 3699115 3641868 Student Programs and ActivitiesThe school's added student programs and activities include performing art events as well as visual arts displays, athletic competitions, spiritual life/mission trip opportunities, college counseling trips and 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. The high school's new entrepreneur class provided a great real-world learning experience for our students as they launched a student managed coffee shop called Catalyst Coffee, with one of their missions being able to help send some students to go on mission trips and also help some students fulfill their community service hours by working at the shop.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. 774938 695371 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. 41994635 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 1 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 1 0 0 0 0 1 186 1 1 505 1 1 1 0 0 0 0 1 1 0 0 0 0 X 14 13 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 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 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 Karl Zeile Board Member 1.00 X 0 0 0 Robert Black Head of School/President 40.00 X 293299 0 26824 Kristin Thabit - Treasurer Director Special Projects 30.00 X 96000 0 0 Liz Carey - Asst Treasurer VP Finance & Accounting 40.00 X 157500 0 41565 Jason McMaster - Associate HOS Acad., Arts & Strat. Development 40.00 X 232551 0 85847 John Huffman - Vice President of Advancement 40.00 X 182759 0 24151 Paul Long part year - Dir of Admissions & Marketing 40.00 X 154531 0 14306 Victoria Conway part year Director of Online School 40.00 X 151432 0 9446 Timothy Meinert HS Math Teacher 40.00 X 133585 0 15812 Steven McCollum part year Dir. of Arts Education 40.00 X 148327 0 8554 Sebastian Alvarado - Dir of Soccer Ops / Spanish Teacher 40.00 X 133802 0 10565 Laura McCollum part year Provost 40.00 X 192877 0 16416 1876663 0 253486 24 0 1 0 PBJ Facility Solutions Ltd 2418 Leaflock Avenue Westlake Village CA 91361 Facility management services 1171832 Hellas Construction Inc 12710 Research Blvd Suite 240 Austin TX 78759 Construction services 709039 Tecta America Corp dba Tecta Solar 9450 W Bryn Mawr Suite 500 Rosemont IL 60018 Construction services 527147 Onyx Construction Group LLC 880 3rd Avenue Floor 11 New York NY 10022 Construction services 387984 Apex General Contractors Inc 1250 North Olive Street Ventura CA 93001 Construction services 366516 16 339329 2458254 310901 2797583 Tuition & Fees 611710 41569866 41569866 Stdnt prgrms/Auxiliary 611710 4229890 4229890 Other Program Income 611710 44909 44909 45844665 510654 510654 1210198 1661758 -451560 -451560 -227115 -224445 340854 1716030 0 1605569 340854 110461 451315 451315 373167 339329 331410 41757 41757 17720 10000 7720 7720 159216 96776 62440 62440 Insurance reimbursemen 900099 41651 41651 34564 34564 76215 49340789 45907105 -227115 863216 9749620 9749620 1268436 1008095 210486 49855 111344 88491 18477 4376 15845444 12593234 2629420 622790 542689 431304 90055 21330 1693901 1346235 281089 66577 1430056 1136543 237306 56207 41471 31103 8294 2074 75555 56666 15111 3778 1178967 1103580 52915 22472 401903 120571 281332 263244 197434 52649 13161 433742 325307 86748 21687 3358449 3197292 111134 50023 20871 13345 4482 3044 935852 897332 25691 12829 3493481 3349689 95901 47891 545865 409399 109173 27293 Student Programs 3699115 3699115 Other Admin Expenses 1047625 643523 228485 175617 Other Auxiliary Expense 774938 774938 Athletics 585394 585394 356996 356996 47854958 41994635 4377987 1482336 2948466 2690548 14011104 14654648 221745 178833 56088 55091 1222383 1648380 120965726 44042067 79829059 76923659 21366095 25521976 1692549 1274637 0 121347489 122947772 7787388 7064115 14975199 16110500 26830642 25638645 5377790 5197100 2159127 1254250 57130146 55264610 X 61063578 64176010 1467414 1798801 1686351 1708351 64217343 67683162 121347489 122947772 X 1485831 1075112 904876 X X 0 1 X 1 0 X 4288052 5188671 3356429 4456141 2797583 20086876 4288052 5188671 3356429 4456141 2797583 20086876 2148353 17938523 681001 738626 1450196 1945638 1720852 6536313 264875 312400 286290 252415 467102 1583082 28206271 222564487 0.63600 0.69690 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2015 Amount: $ 34,000. 2016 Amount: $ 76,215. Fundraising event fees - 2012 Amount: $ 228,975. 2013 Amount: $ 256,000. 2014 Amount: $ 241,690. 2015 Amount: $ 178,815. 2016 Amount: $ 373,167. Gaming income - 2012 Amount: $ 35,900. 2013 Amount: $ 56,400. 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 qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8554795 8554795 75106135 25433843 49672292 18331952 4644657 13687295 17907916 13524834 4383082 1064928 438733 626195 76923659 Interest Rate Swap Agreement 1254250 1254250 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 26533 Europe 0 0 Program Services Short Term Mission Trips 19199 South Asia 0 0 Program Services Short Term Mission Trips 28650 Sub-Saharan Africa 0 0 Program Services Short Term Mission Trips 2256 North America 0 0 Program Services Short Term Mission Trips 23742 0 0 0 0 0 0 100380 0 100380 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 600925 304033 296892 120971 4000 92997 Golf & Tennis Tournament 111571 35296 76275 79620 33822 712496 339329 373167 200591 4000 126819 331410 41757 17720 10000 0 17720 10000 10000 7720 CA 0 We are exempt under penal code section 320.5 from being licensed to operate gaming activities due to the fact that we are an educational institution. 0 0 0 1.00000 Amy O'Friel Accounting Manager 31749 La Tienda Drive Westlake Village CA 91362 0 NA 0 1 Financial Aid for Tuition 574 9749620 Tuition remission 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, W2 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 financial aid only 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. X X X X 1 0 0 0 0 0 0 0 0 Robert Black Head of School/President 262399 0 30900 0 0 0 11942 0 15117 0 320358 0 0 0 Liz Carey - Asst Treasurer VP Finance & Accounting 152940 0 4560 0 0 0 8756 0 33056 0 199312 0 0 0 Jason McMaster - Associate HOS Acad., Arts & Strat. Development 192551 0 40000 0 0 0 11155 0 74939 0 318645 0 0 0 John Huffman - Vice President of Advancement 162159 0 20600 0 0 0 9390 0 14997 0 207146 0 0 0 Paul Long part year - Dir of Admissions & Marketing 149621 0 4910 0 0 0 7754 0 6788 0 169073 0 0 0 Victoria Conway part year Director of Online School 105719 0 45713 0 0 0 5161 0 4449 0 161042 0 0 0 Steven McCollum part year Dir. of Arts Education 148327 0 0 0 0 0 1950 0 6833 0 157110 0 0 0 Laura McCollum part year Provost 192877 0 0 0 0 0 2535 0 14128 0 209540 0 0 0 Part I, Line 4a Laura McColllum, a former highest compensated employee and her husband, Steven McCollum, also a former employee highest compensated employee, resigned effective April 2016 and together were paid $425,000 ($225,000 in wages and $200,000 for the release of a loan and assignment of trust deed on their residence) as part of their settlement agreement. The wages portion of $225,000 was paid through ADP/payroll until Dec 2016. 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. 78524 Need-based tuition Tuition remission Beverly Dallas Family member of William Dallas, Board Chairperson 22145 Employee compensation 0 Wanda Long Family member of Paul Long, Key Employee 89199 Employee compensation 0 X 6 123051 Stock Market Value X Auction items 489 187850 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 reviewe 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 904,876. 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 30000 0 Oaks Christian School