2018-05-15T15:28:38-05:00 2017-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2016-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 RALPH OPACIC EXECUTIVE DIRECTOR 7145600900 2018-05-15 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2018-05-11 67.137.57.251 2018-05-15 10:01:14 PD P D508D10E8820B6BA10C84F2667D458E385E339FA 0F3A0751B4B17870376354205142E1E75F97C613 2016 2021-01-29 14:40:06Z RALPH S OPACIC EDD 1010 N MAIN STREET SANTA ANA CA 927013608 3712657 0 X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 27 26 0 20 0 0 1610622 2492086 127158 62797 452 3692 294115 365464 2032347 2924039 531516 150306 0 0 542672 679040 0 0 679040 727553 977030 1801741 1806376 230606 1117663 898840 2495606 78703 557806 820137 1937800 X TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 0 0 128306 128306 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS 382702 159858 STUDENT & PRODUCTION SUPPORT 32652 26142 ART CLASSES OFFERED TO THE PUBLIC 22000 22000 SCHOLARSHIPS 22000 22000 565660 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 0 0 0 0 0 0 0 0 0 0 0 X 27 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA SANTA ANA CA 927013608 BRUCE E CHAPMAN VICE CHAIR 2.00 X X 0 0 0 SCOTT R WOOLSEY VICE CHAIR 2.00 X X 0 0 0 KEVEN ROSENBERG VICE CHAIR 2.00 X X 0 0 0 VINCE FOLEY VICE CHAIR 2.00 X X 0 0 0 DOUGLAS F GARN TREASURER 2.00 X X 0 0 0 SALLY W ANDREATTA SECRETARY 2.00 X X 0 0 0 RALPH S OPACIC EDD EXECUTIVE DIRECTOR 24.00 40.00 X X 0 314900 39697 KEVIN M TIBER CHAIRMAN 2.00 X X 0 0 0 MISSY PACE CALLERO BOARD MEMBER 2.00 X 0 0 0 GARY B CONRAD BOARD MEMBER 2.00 X 0 0 0 SCOTT EMIGH BOARD MEMBER 2.00 X 0 0 0 JOHN GATES BOARD MEMBER 2.00 X 0 0 0 TIM KASHANI BOARD MEMBER 2.00 X 0 0 0 EOIN L KREDITOR ESQ BOARD MEMBER 2.00 X 0 0 0 JERRY E MANDEL PHD BOARD MEMBER 2.00 X 0 0 0 SEBASTIAN PAUL MUSCO BOARD MEMBER 2.00 X 0 0 0 KAREN CHILD OGDEN MA MFT BOARD MEMBER 2.00 X 0 0 0 MARIA NEWKIRK FONG JD BOARD MEMBER 2.00 X 0 0 0 KENNY B GERENRAICH DPM BOARD MEMBER 2.00 X 0 0 0 HARRIET SANDHU BOARD MEMBER 2.00 X 0 0 0 DAVID DUFFY BOARD MEMBER 2.00 X 0 0 0 MICHAEL J GLEASON BOARD MEMBER 2.00 X 0 0 0 MOHAMED A EL-ERIAN PHD BOARD MEMBER 2.00 X 0 0 0 LEE RUNNELS BOARD MEMBER 2.00 X 0 0 0 MARISA THALBERG BOARD MEMBER 2.00 X 0 0 0 SEAN WINDHAMBURKE BOARD MEMBER 2.00 X 0 0 0 HAERAN PARK ZEDECK ALUMNI REPRESENTATIVE 2.00 X 0 0 0 WAGNER STEVE VP OF OPERATIONS 40.00 6.00 X 0 285413 35988 CIECEK MICHAEL DEAN OF FACILITIES & SUPERVISION 40.00 X 0 176679 29779 CLINE CAMBRIA VP MARKETING 40.00 X 0 149866 20896 MICHAELS CATHY VP DEVELOPMENT 40.00 X 0 147556 28046 SHAFFER TEREN DEAN OF ARTS CONSERVATORIES 40.00 X 0 147163 41750 ENDELMAN GREGORY DIRECTOR OF SPECIAL SERVICES 40.00 X 0 146499 18513 CHRISTENSEN JOYCE DIRECTOR OF FINANCE 40.00 X 0 142817 35892 0 1510893 250561 0 0 1 0 0 1437722 1054364 11888 2492086 OTHER PROGRAM SERVICE REVENUE 900099 36655 36655 CAC REVENUE 900099 26142 26142 62797 3692 3692 1030879 1437722 788618 242261 242261 SUPPORT ORGANIZATIONS 900099 123203 123203 123203 2924039 189692 0 242261 128306 128306 22000 22000 520300 520300 82746 82746 39045 39045 36949 36949 102357 102357 188 188 7700 7700 38857 38857 23950 23950 64762 64762 13373 13373 28511 28511 23581 23581 1393 1393 STUDENT AND PRODUCTION 382702 382702 OTHER EXPENSES 123107 123107 BAD DEBT EXPENSE 100000 100000 CAC EXPENSE 32652 32652 33897 33897 1806376 565660 561676 679040 422111 811936 62129 59511 0 25000 904 25407 190000 801646 7500 59418 32723 30228 0 2495 216196 710193 898840 2495606 78223 175057 480 0 0 382749 78703 557806 X 386810 1120441 103327 474359 330000 343000 820137 1937800 898840 2495606 1117663 0 X 0 1 X 1 0 X 1638049 1284985 1690761 1610622 2492086 8716503 1638049 1284985 1690761 1610622 2492086 8716503 224704 8491799 122 183 231 452 3692 4680 592842 1030879 1623721 10344904 0.82090 0.90000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 330080 13000 911 343991 256886 80 73114 330080 1.00000 0 0 32723 30228 2495 2495 DUE FROM LEGACY FUND 153 DUE FROM SMG 9110 DUE FROM CA SCH ARTS SDC 203277 DUE FROM SMG ARTS PROPERTY 497453 DUE FROM CSA FOUNDATION 200 710193 DUE TO OCHSA 382749 382749 X 3712657 788618 788618 2924039 0 2924039 2594994 788618 788618 1806376 0 1806376 PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE FOUNDATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. 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 FOUNDATION 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: DIRECT FUNDRAISING EXPENSES 788,618. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 788,618. GALA DINNER/AUCTION 1147385 964504 182881 163693 151426 154861 SOUTH COAST PLAZA TREE LIGHTING 85250 85250 77087 1235966 473218 762748 241551 2468601 1437722 1030879 163693 228513 396412 788618 242261 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 128306 CONTRIBUTION 1 SCHOLARHIPS 18 22000 X X 0 0 0 0 0 0 0 0 0 RALPH S OPACIC EDD EXECUTIVE DIRECTOR 0 314900 0 0 0 0 0 39614 0 83 0 354597 0 0 WAGNER STEVE VP OF OPERATIONS 0 285413 0 0 0 0 0 35905 0 83 0 321401 0 0 CIECEK MICHAEL DEAN OF FACILITIES & SUPERVISION 0 176679 0 0 0 0 0 22226 0 7553 0 206458 0 0 CLINE CAMBRIA VP MARKETING 0 149866 0 0 0 0 0 20813 0 83 0 170762 0 0 MICHAELS CATHY VP DEVELOPMENT 0 147556 0 0 0 0 0 20493 0 7553 0 175602 0 0 SHAFFER TEREN DEAN OF ARTS CONSERVATORIES 0 147163 0 0 0 0 0 18513 0 23237 0 188913 0 0 ENDELMAN GREGORY DIRECTOR OF SPECIAL SERVICES 0 146499 0 0 0 0 0 18430 0 83 0 165012 0 0 CHRISTENSEN JOYCE DIRECTOR OF FINANCE 0 142817 0 0 0 0 0 19834 0 16058 0 178709 0 0 FORM 990, PART VI, SECTION B, LINE 11B BOTH SCHOOL STAFF AND AUDIT FIRM REVIEW FOR ACCURACY PRIOR TO FILING. SCHOOL STAFF TIES FINANCIAL REPORTS TO THE TRIAL BALANCE AND PERFORMS A FULL REVIEW OF NOTES AND SUPPLEMENTARY INFORMATION FOR ACCURACY. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF DIRECTORS MEETINGS ARE MADE AVAILABLE THROUGH THE WEBSITE. ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 SCHOOL CA 501(C)(3) LINE 2 N/A 0 LEGACY FUND 1010 N MAIN STREET SANTA ANA CA 92701 450504300 SUPPORT CA 501(C)(3) LINE 9 N/A 0 0 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0