2017-02-08T17:48:20-06:00 2016-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2015-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Liz Carey VP of Finance and Accounting 8185759900 2017-02-08 1 David C Moja P00747006 7149619300 2015 2021-01-29 14:40:06Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 54169135 0 X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 15 14 485 600 -190235 -190235 3356429 4456141 43781470 45511151 784719 637645 -262529 -598654 47660089 50006283 9440757 9657095 0 0 18595150 19846251 73962 31692 1621717 17368279 17412968 45478148 46948006 2181941 3058277 120976171 121526897 58622433 57309554 62353738 64217343 X The school's mission is: To dedicate ourselves to Christ in the pursuit of academic excellence, artistic expression, and athletic distinction while growing in knowledge and wisdom through God's abundant grace. 0 0 37018864 9657095 40955595 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. 3183905 3918375 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. 889278 701661 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. 41092047 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 1 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 X 174 1 1 485 1 1 1 0 0 0 0 1 1 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Amy O'Friel 8185759900 31749 La Tienda Drive Westlake Village CA 91362 William Dallas Chairperson 1.00 X X 0 0 0 Michelle Hiepler Secretary/Vice Chair 1.00 X X 0 0 0 David Price Chairman Emiritus & Founder 1.00 X X 0 0 0 Edward Atsinger Board Member 1.00 X 0 0 0 John Batiste Board Member 1.00 X 0 0 0 Sharon Beard Board Member 1.00 X 0 0 0 Bill Crockett Board Member 1.00 X 0 0 0 John Davies Board Member 1.00 X 0 0 0 Brian Matthews Board Member 1.00 X 0 0 0 Dallas Price-Van Breda Founder 1.00 X 0 0 0 Terry Roberts Board Member 1.00 X 0 0 0 Kyle Stanich Board Member 1.00 X 0 0 0 Allyson Weinberg Board Member 1.00 X 0 0 0 Brett White Board Member 1.00 X 0 0 0 Karl Zeile Board Member 1.00 X 0 0 0 Robert Black Head of School/President/COO/CFO 40.00 X 248764 0 23725 Jason McMaster Assoc HOS - Acad., Arts & Strat Dev. 40.00 X 161832 0 31400 Liz Carey VP Finance & Accounting 40.00 X 151251 0 40817 Graham Walker Head of School (part year) 40.00 X 327373 0 14658 Kirk Miyashiro HS Principal 40.00 X 158981 0 14374 John Huffman Vice President of Advancement 40.00 X 168525 0 24118 Paul Long Director of Admissions & Marketing 40.00 X 151180 0 13903 Victoria Conway Director of Online School 40.00 X 143592 0 12052 Timothy Meinert Math Teacher 40.00 X 124616 0 18890 Scott Rockney MS Principal 40.00 X 120825 0 29350 Sebastian Alvarado Spanish Teacher 40.00 X 120163 0 9753 Laura McCollum Provost 40.00 X 131075 0 12887 2008177 0 245927 23 0 1 0 PBJ Facility Solutions 2418 Leaflock Avenue West Lake Village CA 91361 Facility Management Services 1154818 Apex General Contractors Inc 1250 North Olive Street Ventura CA 93001 Construction services 447349 Custom Janitorial Maintenance PO Box 269 Port Hueneme CA 93044 Janitorial Services 319569 CPI Solutions 5999 Ridgeview Street Unit A Camarillo CA 93012 Technology consulting/computer maint 297993 Tecta America Corp 9450 W Bryn Mawr Suite 500 Rosemont IL 60018 Construction services 274902 10 775405 3680736 728947 4456141 Tuition & Fees 611710 40955595 40955595 Stdnt prgrms/Auxiliary 611710 4473584 4473584 Other Program Income 611710 81972 81972 45511151 651241 651241 1294397 1632473 -338076 -338076 -190235 -147841 1818000 1000 1832596 0 -14596 1000 -13596 -13596 178815 775405 545423 -366608 -366608 39600 32050 7550 7550 184790 120310 64480 64480 Other Revenue 900099 34000 34000 34000 50006283 45575631 -190235 164746 9657095 9657095 1590009 1249429 268871 71709 157327 123630 26598 7099 14834724 11657372 2507970 669382 512913 403056 86713 23144 1445086 1135573 244307 65206 1306192 1026427 220826 58939 985157 944608 27044 13505 232313 185850 34847 11616 70518 56414 10578 3526 31692 31692 85506 43022 17602 24882 527611 158283 369328 315274 252219 47291 15764 406022 324818 60903 20301 3524419 3359635 111963 52821 37323 27046 6126 4151 833003 798717 22867 11419 3457308 3315005 94908 47395 531039 424831 79656 26552 Student Programs 3692043 3692043 Other Admin Expenses 1254722 954547 206889 93286 Other Auxiliary Expense 615211 615211 Athletics 549639 549639 295860 295860 46948006 41092047 4234242 1621717 2547584 2948466 11822780 14011104 134760 221745 192593 0 51294 56088 1260751 1222383 119952965 40123906 80252132 79829059 22430432 21366095 2096433 1692549 187412 179408 120976171 121526897 8307529 7787388 15083285 14975199 28210050 27010050 5552920 5377790 1468649 2159127 58622433 57309554 X 59384878 61063578 1280199 1467414 1688661 1686351 62353738 64217343 120976171 121526897 X 3058277 -504195 -690477 X X 0 1 X 1 0 X 4118638 4288052 5188671 3356429 4456141 21407931 4118638 4288052 5188671 3356429 4456141 21407931 2381839 19026092 225891 681001 738626 1450196 1463091 4558805 218800 264875 312400 286290 252415 1334780 27301516 215848264 0.69690 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9074816 9074816 62595785 18089157 44506628 18316374 3967219 14349155 16944623 12419360 4525263 13021367 5648170 7373197 79829059 Interest Rate Swap Agreement 2159127 2159127 X 41895778 -504195 -9657095 -10161290 52057068 -2050785 -2050785 50006283 40032173 2741262 2741262 37290911 9657095 9657095 46948006 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Oaks regularly publicizes its policies through the newspaper. Central America and the Caribbean 0 0 Program Services Short Term Mission Trips 35312 Europe 0 0 Program Services Short Term Mission Trips 48155 South Asia 0 0 Program Services Short Term Mission Trips 53103 Sub-Saharan Africa 0 0 Program Services Short Term Mission Trips 1374 North America 0 0 Program Services Short Term Mission Trips 17500 0 0 0 0 0 0 155444 0 155444 0 0 0 0 0 0 Part I, line 3: Expenses for mission trips are recorded using the accrual basis of accounting. X X X X X X 1 Netzel Grigsby Associates Inc 9696 Culver Blvd Suite 105 Culver City CA 90232 Capital/Endowment campaign study services 0 0 31692 31692 31692 31692 CA Annual Auction Dinner 819940 716240 103700 87790 380609 Golf & Tennis Tournament 134280 59165 75115 21267 23442 32315 954220 775405 178815 21267 111232 412924 545423 -366608 39600 32050 0 39600 32050 32050 7550 CA 0 We are exempt under penal code section 320.5 from being licensed to operate gaming activities due to the fact that we are an educational institution. 0 0 0 1.00000 Amy O'Friel Accounting Manager 31749 La Tienda Drive Westlake Village CA 91362 0 NA 0 1 Financial Aid for Tuition 591 9657095 Part I, Line 2: Families interested in obtaining financial aid to help pay for tuition must submit a financial aid application through a third party processor ("vendor"). The process includes the submission of tax returns, W2 forms and other documents depending on the family's situation. The vendor runs the data through their program based on certain parameters reviewed by the school and then comes up with recommendations for financial aid amounts. The school's Financial Aid department then reviews reports as well as additional data and refines financial aid awards as appropriate. Once finalized the data is uploaded into the tuition billing system used by the school. All financial aid grants are used to offset tuition for the specific school year for which it was awarded. OCS provides needs-based financial aid only for students, with the exception of a couple very small merit-based awards funded by restricted donations. X X 1 0 X X X X 1 0 0 0 0 0 0 0 0 Robert Black Head of School/President/COO/CFO 228281 0 20483 0 0 0 9370 0 14590 0 272724 0 0 0 Jason McMaster Assoc HOS - Acad., Arts & Strat Dev. 131293 0 30539 0 0 0 8502 0 23145 0 193479 0 0 0 Liz Carey VP Finance & Accounting 146828 0 4423 0 0 0 8447 0 32617 0 192315 0 0 0 Graham Walker Head of School (part year) 99860 0 2513 0 225000 0 4221 0 10561 0 342155 0 0 0 Kirk Miyashiro HS Principal 130151 0 28830 0 0 0 7975 0 6635 0 173591 0 0 0 John Huffman Vice President of Advancement 157925 0 10600 0 0 0 8726 0 15627 0 192878 0 0 0 Paul Long Director of Admissions & Marketing 146584 0 4596 0 0 0 7584 0 6566 0 165330 0 0 0 Victoria Conway Director of Online School 131892 0 11700 0 0 0 5751 0 6549 0 155892 0 0 0 Scott Rockney MS Principal 107950 0 12875 0 0 0 6452 0 23145 0 150422 0 0 0 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. A California Municipal Finance Authority 201563466 2013-12-12 32400000 See Part VI 0 0 0 A 32400000 200000 6100000 26100000 2015 1 0 0 1 A 0 0 1 1 0 0 0 1 A 0 0 1 0 1 0 0 0 1 A 0 Schedule K, Part I, Bond Issues: (f) Description of Purpose: To construct building additions, improvements, and renovations. Refinanced Bonds Series 2006 in December 2013. 48218 Need-based tuition Tuition remission Beverly Dallas Family member of William Dallas, Board Chairperson 27200 Employee compensation 0 Joni Miyashiro Family member of Kirk Miyahiro, Key Employee 38153 Employee compensation 0 Wanda Long Family member of Paul Long, Key Employee 91974 Employee compensation 0 X 1 32050 Sales price X 5 449475 Stock Market Value X Auction items 496 247422 Sales Price 0 1 0 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.