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ORANGE COUNTY ELEMENTARY ARTS ACADEMY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
ORANGE COUNTY ELEMENTARY ARTS ACADEMY (EIN 55-0874759)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-02-28
IRS object ID
201840599349301714
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-02-28T18:55:55-06:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952648289PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VAVRINEKTRINEDAY & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110681 FOOTHILL BLVD SUITE 300AddressLine1Txt
CityRANCHO CUCAMONGACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91730ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550874759EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ORANGE COUNTY EDUCATIONAL ARTS ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlORANBusinessNameControlTxt
Phone7145582787PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 N BROADWAYAddressLine1Txt
CitySANTA ANACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVANESSA BESACKPersonNm
Person TitleDIR OF OPERATIONSPersonTitleTxt
Phone7145582787PhoneNum
Signature2018-02-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW S MILLERPreparerPersonNm
PTINP01385220PTIN
Phone9094664410PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address65.60.100.226IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-02-20IPDt
IP Tm14:48:57IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id11DC6297F7A6BBE37955DC8ADC41BBDF85C770AAAtSubmissionCreationDeviceId
At Submission Filing Device Id11DC6297F7A6BBE37955DC8ADC41BBDF85C770AAAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVANESSA BESACKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 N BROADWAYAddressLine1Txt
CitySANTA ANACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,223,134GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.OCEAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOCEAA'S MISSION IS TO NUTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee117TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,685,465PYContributionsGrantsAmt
CY Contributions Grants$6,910,934CYContributionsGrantsAmt
PY Program Service Revenue$355,223PYProgramServiceRevenueAmt
CY Program Service Revenue$301,641CYProgramServiceRevenueAmt
PY Investment Income$7,451PYInvestmentIncomeAmt
CY Investment Income$10,559CYInvestmentIncomeAmt
PY Other Revenue$6,081PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$7,054,220PYTotalRevenueAmt
CY Total Revenue$7,223,134CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,275,811PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,857,606CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$54,302CYTotalFundraisingExpenseAmt
PY Other Expenses$2,836,963PYOtherExpensesAmt
CY Other Expenses$2,830,254CYOtherExpensesAmt
PY Total Expenses$7,112,774PYTotalExpensesAmt
CY Total Expenses$7,687,860CYTotalExpensesAmt
PY Revenues Less Expenses-$58,554PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$464,726CYRevenuesLessExpensesAmt
Total Assets BOY$11,796,370TotalAssetsBOYAmt
Total Assets EOY$11,197,841TotalAssetsEOYAmt
Total Liabilities BOY$10,990,542TotalLiabilitiesBOYAmt
Total Liabilities EOY$10,856,739TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$805,828NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$341,102NetAssetsOrFundBalancesEOYAmt
MissionOCEAA'S MISSION IS TO NUTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,009,767ExpenseAmt
DescOCEAA PROVIDED CLASSROOM BASED INSTRUCTION TO STUDENTS K-8. OCEAA'S GOAL IS TO PROVIDE ALL STUDENTS WITH AN EXEMPLARY EDUCATION FOUNDED IN A RICH ACADEMIC PROGRAM, THE ARTS, MULTIPLE INTELLIGENCES, LANGUAGE LEARNING, ENVIRONMENTAL STEWARDSHIP AND CREATIVE TECHNOLOGY. THE PROGRAM IS BASED ON RESEARCH AND BEST PRACTICES, PROVIDING EACH CHILD THE OPPORTUNITY TO FLOURISH WHILE LEARNING IN A CREATIVE ENVIRONMENT. THE PROGRAM OFFERS ENGLISH AND TWO-WAY LANGUAGE IMMERSION (SPANISH/ENGLISH) STRANDS WITH ALL STUDENTS PARTICIPATING IN ARTS AND SCIENCE CONSERVATORIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$106,995ExpenseAmt
Revenue$89,717RevenueAmt
DescOCEAA OFFERS A SCHOOL FOOD SERVICE PROGRAM TO PROVIDE FOOD AND BEVERAGE SALES TO STUDENTS DURING SCHOOL HOURS. THE PROGRAM IS GUIDED BY A WELLNESS COMMITTEE AND HAS AN ESTABLISHED WELLNESS POLICY OUTLINING NUTRITION GUIDELINES WHICH IS IN ACCORDANCE WITH THE HEALTH FRAMEWORK FOR CALIFORNIA PUBLIC SCHOOLS. THE PROGRAM FOCUSES ON IMPROVING STUDENT HEALTH AND THEIR CAPACITY TO LEARN. THE PROGRAM IS FUNDED BY STUDENT PAID MEALS AND STATE AND FEDERAL CHILD NUTRITION PROGRAMS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Revenue$211,924RevenueAmt
DescOCEAA OFFERS AN AFTER SCHOOL PROGRAM REFERRED TO AS THE KIDS EXPANDED DAY SCHOOL (KEDS). THE PROGRAM PROVIDES STUDENTS WITH A SAFE, NUTURING ENVIRONMENT TO FOSTER CREATIVE, CRITICAL THINKERS DURING NON-SCHOOL HOURS. ENROLLMENT IS OFFERED TO STUDENTS WHO CURRENTLY ATTEND THE OCEAA CHARTER SCHOOL. THE PROGRAM IS FUNDED THROUGH PARENT PAID FEES AND THE AFTER SCHOOL SAFETY (ASES) STATE GRANT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$6,116,762TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee117EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CSMCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9516943050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line143438 BUSINESS PARK DRAddressLine1Txt
CityTEMECULACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92590ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR KIMBERLY BARRAZA-LYONS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
DR ALFONSO BUSTAMANTE
CHAIRPERSON2.00Yes (X)Yes (X)$0$0$0
BORIS MOLINA BARRERA
TREASURER2.00Yes (X)Yes (X)$0$0$0
ROBERTA A KRAUS
SECRETARY2.00Yes (X)Yes (X)$0$0$0
VALERIE SULLIVAN
MEMBER2.00Yes (X)$0$0$0
SCOTT OVERPECK
MEMBER2.00Yes (X)$0$0$0
VANESSA BESACK
DIRECTOR OF OPERATIONS40.00Yes (X)$90,414$0$19,842
KRISTIN COLLINS
SCHOOL DIRECTOR40.00Yes (X)$113,500$0$14,341
FieldValueIRS element (for citing)
Total Reportable Comp From Org$203,914TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$34,183TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUNO LEDWINBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 7677AddressLine1Txt
CityLAGUNA NIGUELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92677ZIPCd
FieldValueIRS element (for citing)
ServicesRENTServicesDesc
Compensation$207,449CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$6,709,847GovernmentGrantsAmt
All Other Contributions$201,087AllOtherContributionsAmt
Total Contributions$6,910,934TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTER SCHOOL PROGRAM611710$211,924$211,924
STUDENT CAFETERIA SALE611710$89,717$89,717
FieldValueIRS element (for citing)
Total Program Service Revenue$301,641TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,559TotalRevenueColumnAmt
Exclusion$10,559ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,223,134TotalRevenueColumnAmt
Related Or Exempt Func Income$301,641RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$10,559ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$203,181TotalAmt
Program Services$113,000ProgramServicesAmt
Management And General$90,181ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,241,833TotalAmt
Program Services$2,573,406ProgramServicesAmt
Management And General$668,427ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$712,921TotalAmt
Program Services$610,542ProgramServicesAmt
Management And General$102,379ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$699,671TotalAmt
Program Services$598,639ProgramServicesAmt
Management And General$101,032ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$28,853TotalAmt
Management And General$28,853ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$90,841TotalAmt
Management And General$90,841ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$174,501TotalAmt
Program Services$44,530ProgramServicesAmt
Management And General$129,971ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,304TotalAmt
Management And General$8,304ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$152,795TotalAmt
Program Services$152,795ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$222,613TotalAmt
Program Services$129,954ProgramServicesAmt
Management And General$92,659ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$18,815TotalAmt
Program Services$18,815ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$754,314TotalAmt
Program Services$676,354ProgramServicesAmt
Management And General$77,960ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$449,506TotalAmt
Program Services$417,507ProgramServicesAmt
Management And General$31,999ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$48,885TotalAmt
Program Services$38,855ProgramServicesAmt
Management And General$10,030ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL MATERIALS$198,858$171,813$27,045
MAINTENANCE$115,123$115,123
STUDENT NUTRITION$106,995$106,995
UTILITIES$100,878$100,878

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$358,973TotalAmt
Program Services$247,556ProgramServicesAmt
Management And General$57,115ManagementAndGeneralAmt
Fundraising$54,302FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,687,860TotalAmt
Program Services$6,116,762ProgramServicesAmt
Management And General$1,516,796ManagementAndGeneralAmt
Fundraising$54,302FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,851,761BOYAmt
EOY$2,459,995EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$254,309BOYAmt
EOY$417,523EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$58,517BOYAmt
EOY$81,546EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,051,032LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,110,914LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,319,014BOYAmt
EOY$7,940,118EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$312,769BOYAmt
EOY$298,659EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,796,370BOYAmt
EOY$11,197,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$353,373BOYAmt
EOY$441,807EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$10,637,169BOYAmt
EOY$10,414,932EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,990,542BOYAmt
EOY$10,856,739EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$805,828BOYAmt
EOY$341,102EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$805,828BOYAmt
EOY$341,102EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,796,370BOYAmt
EOY$11,197,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$464,726ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,430,000OtherCostOrOtherBasisAmt
Book Value$1,430,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,347,070OtherCostOrOtherBasisAmt
Depreciation$2,875,596DepreciationAmt
Book Value$6,471,474BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$273,962OtherCostOrOtherBasisAmt
Depreciation$235,318DepreciationAmt
Book Value$38,644BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,940,118TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationOCEAA AND THE LLC HAVE ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINITY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND ACCORDINGLY,NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3A PUBLIC CALIFORNIA CHARTER SCHOOL, THE POLICY AS STATED IN ARTICLES OF INCORPORATION
SCHEDULE E, PART I, LINE 4A CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED
SCHEDULE E, PART I, LINE 6CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE GOVERNING BODY DELEGATES RESPONSIBILITY TO THE BUSINESS DEPARTMENT TO BE SURE THAT THE FORM 990 IS APPROPRIATELY FILES. A CPA FIRM IS ENGAGED TO PREPARE THE RETURN AND THE RETURN IS SUBMITTED TO THE ORGANIZATION TO REVIEW, SIGN AND FILE IN A TIMELY MANNER.
FORM 990, PART VI, SECTION B, LINE 12CMEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO SUBMIT CALIFORNIA 700 STATEMENT OF ECONOMIC INTEREST ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15BOARD APPROVES SALARY BASED ON OTHER LIKE KIND EDUCATIONAL ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 18REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19REQUIRED DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1OCEAA FACILITIES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 N BROADWAYAddressLine1Txt
CitySANTA ANACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92701ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesPROPERTY HOLDINGPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd

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