OAKS CHRISTIAN SCHOOL: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- OAKS CHRISTIAN SCHOOL (EIN 95-4656912)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-02-08
- IRS object ID
- 201700399349301900
- Schema version
- 2015v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-02-08T17:48:20-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Suite 205 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954656912 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Oaks Christian School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OAKS | BusinessNameControlTxt |
| Phone | 8185759900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Liz Carey | PersonNm |
| Person Title | VP of Finance and Accounting | PersonTitleTxt |
| Phone | 8185759900 | PhoneNum |
| Signature | 2017-02-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7149619300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Robert Black | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $54,169,135 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.oakschristian.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | To dedicate ourselves to Christ in the pursuit of academic excellence. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 485 | TotalEmployeeCnt |
| Total Volunteers | 600 | TotalVolunteersCnt |
| Total Gross UBI | -$190,235 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$190,235 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,356,429 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,456,141 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,781,470 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $45,511,151 | CYProgramServiceRevenueAmt |
| PY Investment Income | $784,719 | PYInvestmentIncomeAmt |
| CY Investment Income | $637,645 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$262,529 | PYOtherRevenueAmt |
| CY Other Revenue | -$598,654 | CYOtherRevenueAmt |
| PY Total Revenue | $47,660,089 | PYTotalRevenueAmt |
| CY Total Revenue | $50,006,283 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,440,757 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,657,095 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,595,150 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,846,251 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $73,962 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $31,692 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,621,717 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $17,368,279 | PYOtherExpensesAmt |
| CY Other Expenses | $17,412,968 | CYOtherExpensesAmt |
| PY Total Expenses | $45,478,148 | PYTotalExpensesAmt |
| CY Total Expenses | $46,948,006 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,181,941 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,058,277 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $120,976,171 | TotalAssetsBOYAmt |
| Total Assets EOY | $121,526,897 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,622,433 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $57,309,554 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $62,353,738 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,217,343 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $37,018,864 | ExpenseAmt |
| Grant | $9,657,095 | GrantAmt |
| Revenue | $40,955,595 | RevenueAmt |
| Desc | Primary Education ProgramOaks 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 new middle school campus - adjacent to the original campus - was added in 2009. The original campus is now the 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, 2016 the school enrollment was 1,361.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. Collectively, the Class of 2016 earned over $7million in college merit scholarships and aid. 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,183,905 | ExpenseAmt |
| Revenue | $3,918,375 | RevenueAmt |
| Desc | 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. 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 50 students from Korea, China, Macau, Taiwan, Uganda, Norway and Colombia. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $889,278 | ExpenseAmt |
| Revenue | $701,661 | RevenueAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $41,092,047 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 174 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 485 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Amy O'Friel | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8185759900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| William Dallas | ||||||||
| Chairperson | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Michelle Hiepler | ||||||||
| Secretary/Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| David Price | ||||||||
| Chairman Emiritus & Founder | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Edward Atsinger | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John Batiste | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Sharon Beard | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Bill Crockett | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John Davies | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Brian Matthews | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dallas Price-Van Breda | ||||||||
| Founder | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Terry Roberts | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Kyle Stanich | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Allyson Weinberg | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Brett White | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Karl Zeile | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Robert Black | ||||||||
| Head of School/President/COO/CFO | 40.00 | Yes (X) | $248,764 | $0 | $23,725 | |||
| Jason McMaster | ||||||||
| Assoc HOS - Acad., Arts & Strat Dev. | 40.00 | Yes (X) | $161,832 | $0 | $31,400 | |||
| Liz Carey | ||||||||
| VP Finance & Accounting | 40.00 | Yes (X) | $151,251 | $0 | $40,817 | |||
| Graham Walker | ||||||||
| Head of School (part year) | 40.00 | Yes (X) | $327,373 | $0 | $14,658 | |||
| Kirk Miyashiro | ||||||||
| HS Principal | 40.00 | $158,981 | $0 | $14,374 | Yes (X) | |||
| John Huffman | ||||||||
| Vice President of Advancement | 40.00 | $168,525 | $0 | $24,118 | Yes (X) | |||
| Paul Long | ||||||||
| Director of Admissions & Marketing | 40.00 | $151,180 | $0 | $13,903 | Yes (X) | |||
| Victoria Conway | ||||||||
| Director of Online School | 40.00 | $143,592 | $0 | $12,052 | Yes (X) | |||
| Timothy Meinert | ||||||||
| Math Teacher | 40.00 | $124,616 | $0 | $18,890 | Yes (X) | |||
| Scott Rockney | ||||||||
| MS Principal | 40.00 | $120,825 | $0 | $29,350 | Yes (X) | |||
| Sebastian Alvarado | ||||||||
| Spanish Teacher | 40.00 | $120,163 | $0 | $9,753 | Yes (X) | |||
| Laura McCollum | ||||||||
| Provost | 40.00 | $131,075 | $0 | $12,887 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,008,177 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $245,927 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 23 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PBJ Facility Solutions | |||||
| 2418 Leaflock Avenue | West Lake Village | CA | 91361 | Facility Management Services | $1,154,818 |
| Apex General Contractors Inc | |||||
| 1250 North Olive Street | Ventura | CA | 93001 | Construction services | $447,349 |
| Custom Janitorial Maintenance | |||||
| PO Box 269 | Port Hueneme | CA | 93044 | Janitorial Services | $319,569 |
| CPI Solutions | |||||
| 5999 Ridgeview Street Unit A | Camarillo | CA | 93012 | Technology consulting/computer maint | $297,993 |
| Tecta America Corp | |||||
| 9450 W Bryn Mawr Suite 500 | Rosemont | IL | 60018 | Construction services | $274,902 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $775,405 | FundraisingAmt |
| All Other Contributions | $3,680,736 | AllOtherContributionsAmt |
| Noncash Contributions | $728,947 | NoncashContributionsAmt |
| Total Contributions | $4,456,141 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611710 | $40,955,595 | $40,955,595 |
| Stdnt prgrms/Auxiliary | 611710 | $4,473,584 | $4,473,584 |
| Other Program Income | 611710 | $81,972 | $81,972 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $45,511,151 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $651,241 | TotalRevenueColumnAmt |
| Exclusion | $651,241 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,294,397 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,632,473 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$338,076 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$338,076 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$190,235 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$147,841 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,818,000 | SecuritiesAmt |
| Other | $1,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,832,596 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$14,596 | SecuritiesAmt |
| Other | $1,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13,596 | TotalRevenueColumnAmt |
| Exclusion | -$13,596 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $178,815 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $775,405 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $545,423 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$366,608 | TotalRevenueColumnAmt |
| Exclusion | -$366,608 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $39,600 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $32,050 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,550 | TotalRevenueColumnAmt |
| Exclusion | $7,550 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $184,790 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $120,310 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,480 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $64,480 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $34,000 | TotalRevenueColumnAmt |
| Exclusion | $34,000 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $34,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,006,283 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,575,631 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$190,235 | UnrelatedBusinessRevenueAmt |
| Exclusion | $164,746 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,657,095 | TotalAmt |
| Program Services | $9,657,095 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,590,009 | TotalAmt |
| Program Services | $1,249,429 | ProgramServicesAmt |
| Management And General | $268,871 | ManagementAndGeneralAmt |
| Fundraising | $71,709 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,327 | TotalAmt |
| Program Services | $123,630 | ProgramServicesAmt |
| Management And General | $26,598 | ManagementAndGeneralAmt |
| Fundraising | $7,099 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,834,724 | TotalAmt |
| Program Services | $11,657,372 | ProgramServicesAmt |
| Management And General | $2,507,970 | ManagementAndGeneralAmt |
| Fundraising | $669,382 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $512,913 | TotalAmt |
| Program Services | $403,056 | ProgramServicesAmt |
| Management And General | $86,713 | ManagementAndGeneralAmt |
| Fundraising | $23,144 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,445,086 | TotalAmt |
| Program Services | $1,135,573 | ProgramServicesAmt |
| Management And General | $244,307 | ManagementAndGeneralAmt |
| Fundraising | $65,206 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,306,192 | TotalAmt |
| Program Services | $1,026,427 | ProgramServicesAmt |
| Management And General | $220,826 | ManagementAndGeneralAmt |
| Fundraising | $58,939 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $985,157 | TotalAmt |
| Program Services | $944,608 | ProgramServicesAmt |
| Management And General | $27,044 | ManagementAndGeneralAmt |
| Fundraising | $13,505 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,313 | TotalAmt |
| Program Services | $185,850 | ProgramServicesAmt |
| Management And General | $34,847 | ManagementAndGeneralAmt |
| Fundraising | $11,616 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,518 | TotalAmt |
| Program Services | $56,414 | ProgramServicesAmt |
| Management And General | $10,578 | ManagementAndGeneralAmt |
| Fundraising | $3,526 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,692 | TotalAmt |
| Fundraising | $31,692 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,506 | TotalAmt |
| Program Services | $43,022 | ProgramServicesAmt |
| Management And General | $17,602 | ManagementAndGeneralAmt |
| Fundraising | $24,882 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,611 | TotalAmt |
| Management And General | $158,283 | ManagementAndGeneralAmt |
| Fundraising | $369,328 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,274 | TotalAmt |
| Program Services | $252,219 | ProgramServicesAmt |
| Management And General | $47,291 | ManagementAndGeneralAmt |
| Fundraising | $15,764 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,022 | TotalAmt |
| Program Services | $324,818 | ProgramServicesAmt |
| Management And General | $60,903 | ManagementAndGeneralAmt |
| Fundraising | $20,301 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,524,419 | TotalAmt |
| Program Services | $3,359,635 | ProgramServicesAmt |
| Management And General | $111,963 | ManagementAndGeneralAmt |
| Fundraising | $52,821 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,323 | TotalAmt |
| Program Services | $27,046 | ProgramServicesAmt |
| Management And General | $6,126 | ManagementAndGeneralAmt |
| Fundraising | $4,151 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $833,003 | TotalAmt |
| Program Services | $798,717 | ProgramServicesAmt |
| Management And General | $22,867 | ManagementAndGeneralAmt |
| Fundraising | $11,419 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,457,308 | TotalAmt |
| Program Services | $3,315,005 | ProgramServicesAmt |
| Management And General | $94,908 | ManagementAndGeneralAmt |
| Fundraising | $47,395 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $531,039 | TotalAmt |
| Program Services | $424,831 | ProgramServicesAmt |
| Management And General | $79,656 | ManagementAndGeneralAmt |
| Fundraising | $26,552 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Student Programs | $3,692,043 | $3,692,043 | ||
| Other Admin Expenses | $1,254,722 | $954,547 | $206,889 | $93,286 |
| Other Auxiliary Expense | $615,211 | $615,211 | ||
| Athletics | $549,639 | $549,639 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,860 | TotalAmt |
| Program Services | $295,860 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,948,006 | TotalAmt |
| Program Services | $41,092,047 | ProgramServicesAmt |
| Management And General | $4,234,242 | ManagementAndGeneralAmt |
| Fundraising | $1,621,717 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,547,584 | BOYAmt |
| EOY | $2,948,466 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,822,780 | BOYAmt |
| EOY | $14,011,104 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,760 | BOYAmt |
| EOY | $221,745 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,593 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,294 | BOYAmt |
| EOY | $56,088 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,260,751 | BOYAmt |
| EOY | $1,222,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $119,952,965 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $40,123,906 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,252,132 | BOYAmt |
| EOY | $79,829,059 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,430,432 | BOYAmt |
| EOY | $21,366,095 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,096,433 | BOYAmt |
| EOY | $1,692,549 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,412 | BOYAmt |
| EOY | $179,408 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,976,171 | BOYAmt |
| EOY | $121,526,897 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,307,529 | BOYAmt |
| EOY | $7,787,388 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,083,285 | BOYAmt |
| EOY | $14,975,199 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,210,050 | BOYAmt |
| EOY | $27,010,050 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,552,920 | BOYAmt |
| EOY | $5,377,790 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,468,649 | BOYAmt |
| EOY | $2,159,127 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,622,433 | BOYAmt |
| EOY | $57,309,554 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,384,878 | BOYAmt |
| EOY | $61,063,578 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280,199 | BOYAmt |
| EOY | $1,467,414 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,688,661 | BOYAmt |
| EOY | $1,686,351 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,353,738 | BOYAmt |
| EOY | $64,217,343 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,976,171 | BOYAmt |
| EOY | $121,526,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,058,277 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$504,195 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$690,477 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,118,638 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,288,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,188,671 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,356,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,456,141 | CurrentTaxYearAmt |
| Total | $21,407,931 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,118,638 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,288,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,188,671 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,356,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,456,141 | CurrentTaxYearAmt |
| Total | $21,407,931 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,381,839 | SubstantialContributorsTotAmt |
| Public Support Total170 | $19,026,092 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $225,891 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $681,001 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $738,626 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,450,196 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,463,091 | CurrentTaxYearAmt |
| Total | $4,558,805 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,800 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $264,875 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $312,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $286,290 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $252,415 | CurrentTaxYearAmt |
| Total | $1,334,780 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $27,301,516 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $215,848,264 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.69690 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Other Income - 2015 Amount: $ 34,000. Fundraising event fees - 2011 Amount: $ 163,500. 2012 Amount: $ 228,975. 2013 Amount: $ 256,000. 2014 Amount: $ 241,690. 2015 Amount: $ 178,815. Gaming income - 2011 Amount: $ 55,300. 2012 Amount: $ 35,900. 2013 Amount: $ 56,400. 2014 Amount: $ 44,600. 2015 Amount: $ 39,600. |
| 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. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,074,816 | OtherCostOrOtherBasisAmt |
| Book Value | $9,074,816 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,595,785 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,089,157 | DepreciationAmt |
| Book Value | $44,506,628 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,316,374 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,967,219 | DepreciationAmt |
| Book Value | $14,349,155 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,944,623 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,419,360 | DepreciationAmt |
| Book Value | $4,525,263 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,021,367 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,648,170 | DepreciationAmt |
| Book Value | $7,373,197 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $79,829,059 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Interest Rate Swap Agreement | Desc |
| Amt | $2,159,127 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,159,127 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $41,895,778 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$504,195 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$9,657,095 | OtherRevenueAmt |
| Revenue Not Reported | -$10,161,290 | RevenueNotReportedAmt |
| Revenue Subtotal | $52,057,068 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,050,785 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,050,785 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $50,006,283 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $40,032,173 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,741,262 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,741,262 | ExpensesNotReportedAmt |
| Expenses Subtotal | $37,290,911 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $9,657,095 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $9,657,095 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $46,948,006 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2016 and 2015 the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School files information tax returns in the U.S. and California. The School is subject to federal and state income tax examinations for the current year and certain prior years based on the applicable laws and regulations. |
| Part XI, Line 2d - Other Adjustments: | Student Financial Aid -9,657,095. |
| Part XI, Line 4b - Other Adjustments: | Fundraising Events & Gaming Expenses Reported on Form 990, Part VIII -577,473. Rental Expenses Reported on Form 990, Part VIII -1,632,474. Cost of Goods Sold Reported on Form 990, Part VIII -120,310. Non-cash contributions 279,472. |
| Part XII, Line 2d - Other Adjustments: | Fundraising Events & Gaming Expenses not on Form 990, Part IX 298,001. Rental Expense Reported on Form 990, Part VIII 1,632,474. Change in Value of Bond Interest Rate Swap (based on mark-to-market) 690,477. Cost of Goods Sold Reported on Form 990, Part VIII 120,310. |
| Part XII, Line 4b - Other Adjustments: | Student Financial Aid 9,657,095. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | Oaks regularly publicizes its policies through the newspaper. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Short Term Mission Trips | $35,312 |
| Europe | 0 | 0 | Program Services | Short Term Mission Trips | $48,155 |
| South Asia | 0 | 0 | Program Services | Short Term Mission Trips | $53,103 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Short Term Mission Trips | $1,374 |
| North America | 0 | 0 | Program Services | Short Term Mission Trips | $17,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $155,444 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $155,444 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | Expenses for mission trips are recorded using the accrual basis of accounting. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Netzel Grigsby Associates Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9696 Culver Blvd Suite 105 | AddressLine1Txt |
| City | Culver City | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90232 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Capital/Endowment campaign study services | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $31,692 | RetainedByContractorAmt |
| Net To Organization | $31,692 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $31,692 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $31,692 | TotalNetToOrganizationAmt |
| Licensed States | CA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Auction Dinner | Event1Nm |
| Gross Receipts Event1 | $819,940 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $716,240 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $103,700 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $87,790 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $380,609 | OtherDirectExpensesEvent1Amt |
| Event2 | Golf & Tennis Tournament | Event2Nm |
| Gross Receipts Event2 | $134,280 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $59,165 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $75,115 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $21,267 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $23,442 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $32,315 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $954,220 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $775,405 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $178,815 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $21,267 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $111,232 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $412,924 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $545,423 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$366,608 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $39,600 | GrossRevenueOtherGamingAmt |
| Non Cash Prizes Other Gaming | $32,050 | NonCashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $39,600 | GrossRevenueTotalGamingAmt |
| Non Cash Prizes Total Gaming | $32,050 | NonCashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $32,050 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $7,550 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | CA | StatesWhereGamingConductedCd |
| Licensed | 0 | LicensedInd |
| Explanation If No | 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. | ExplanationIfNoTxt |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
| Individual With Books | Amy O'Friel Accounting Manager | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31749 La Tienda Drive | AddressLine1Txt |
| City | Westlake Village | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91362 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
Gaming Manager Business Name GamingManagerBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial Aid for Tuition | GrantTypeTxt |
| Recipient | 591 | RecipientCnt |
| Cash Grant | $9,657,095 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Robert Black | ||||||||||||||
| Head of School/President/COO/CFO | $228,281 | $0 | $20,483 | $0 | $0 | $0 | $9,370 | $0 | $14,590 | $0 | $272,724 | $0 | $0 | $0 |
| Jason McMaster | ||||||||||||||
| Assoc HOS - Acad., Arts & Strat Dev. | $131,293 | $0 | $30,539 | $0 | $0 | $0 | $8,502 | $0 | $23,145 | $0 | $193,479 | $0 | $0 | $0 |
| Liz Carey | ||||||||||||||
| VP Finance & Accounting | $146,828 | $0 | $4,423 | $0 | $0 | $0 | $8,447 | $0 | $32,617 | $0 | $192,315 | $0 | $0 | $0 |
| Graham Walker | ||||||||||||||
| Head of School (part year) | $99,860 | $0 | $2,513 | $0 | $225,000 | $0 | $4,221 | $0 | $10,561 | $0 | $342,155 | $0 | $0 | $0 |
| Kirk Miyashiro | ||||||||||||||
| HS Principal | $130,151 | $0 | $28,830 | $0 | $0 | $0 | $7,975 | $0 | $6,635 | $0 | $173,591 | $0 | $0 | $0 |
| John Huffman | ||||||||||||||
| Vice President of Advancement | $157,925 | $0 | $10,600 | $0 | $0 | $0 | $8,726 | $0 | $15,627 | $0 | $192,878 | $0 | $0 | $0 |
| Paul Long | ||||||||||||||
| Director of Admissions & Marketing | $146,584 | $0 | $4,596 | $0 | $0 | $0 | $7,584 | $0 | $6,566 | $0 | $165,330 | $0 | $0 | $0 |
| Victoria Conway | ||||||||||||||
| Director of Online School | $131,892 | $0 | $11,700 | $0 | $0 | $0 | $5,751 | $0 | $6,549 | $0 | $155,892 | $0 | $0 | $0 |
| Scott Rockney | ||||||||||||||
| MS Principal | $107,950 | $0 | $12,875 | $0 | $0 | $0 | $6,452 | $0 | $23,145 | $0 | $150,422 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Laura McCollum, Provost, received a taxable fringe benefit for free student tuition, the organization also grossed up her pay to cover the taxes associated with the tuition benefit. This benefit was included as taxable compensation. Graham Walker, part year Head of School, was provided with housing during the tax year. This benefit was not included in his taxable compensation. |
| Part I, Line 4a | Graham Walker was terminated November 2015 and was paid $700,000 as part of his settlement agreement,$225,000 in wages and $490,120 in other settlement costs. Laura McCollum resigned effective April 16,2016; as well as her spouse, who was an employee of the organization but not a listed person on Form 990, Part VII, Section A, Line 1a. Together they were paid $425,000, $225,000 in wages and a loan of $200,000, as part of their settlement agreement. The loan was for the employees' personal residence, the trust deed on the personal residence was assigned over. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Municipal Finance Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201563466 | BondIssuerEIN |
| Bond Issued | 2013-12-12 | BondIssuedDt |
| Issue Price | $32,400,000 | IssuePriceAmt |
| Purpose | See Part VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $32,400,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $200,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $6,100,000 | CapitalExpendituresAmt |
| Other Spent Proceeds | $26,100,000 | OtherSpentProceedsAmt |
| Substantial Completion | 2015 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part I, Bond Issues: | FormAndLineReferenceDesc |
| Explanation | (f) Description of Purpose: To construct building additions, improvements, and renovations. Refinanced Bonds Series 2006 in December 2013. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $48,218 | CashGrantAmt |
| Type Of Assistance | Need-based tuition | TypeOfAssistanceTxt |
| Assistance Purpose | Tuition remission | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Beverly Dallas | |||
| Family member of William Dallas, Board Chairperson | $27,200 | Employee compensation | 0 |
| Joni Miyashiro | |||
| Family member of Kirk Miyahiro, Key Employee | $38,153 | Employee compensation | 0 |
| Wanda Long | |||
| Family member of Paul Long, Key Employee | $91,974 | Employee compensation | 0 |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $32,050 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Sales price | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $449,475 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Auction items | Desc |
| Contribution | 496 | ContributionCnt |
| Noncash Contributions Rpt F990 | $247,422 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Sales Price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 7h: | Per the instructions for Form 1098-C, the donated vehicle was not considered a qualified vehicle. Accordingly, Form 1098-C was not filed. |
| Form 990, Part VI, Section A, line 1 | The organization has an executive committee that is comprised 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 11 | Form 990 was prepared by an independent CPA firm. The Head of School and VP of Finance review 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 Chairman 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 18 | Form 990 is also available on Guidestar. |
| Form 990, Part VI, Section C, line 19 | The organization makes these documents available upon request. |
| Form 990, Part XI, line 9: | Change in Value of Interest Rate Swap Agreement -690,477. |
| Form 990, Part XI, Line 2c: | The responsibility for audit oversight and selection of independent public accountants has not changed from the previous year. |
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