2017-04-20T18:59:27+00:00 2016-06-30 952242818 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2015-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 RALPH OPACIC PRESIDENT & CEO 7145600900 2017-03-02 true DERRICK DEBRUYNE CPA P00591016 6268577300 2017-04-19 2015 2021-01-29 14:40:06Z STEVEN WAGNER 1010 N MAIN STREET SANTA ANA CA 92701 28401812 false X WWW.OCARTS.NET X 1987 CA THE ORANGE COUNTY SCHOOL OF THE ARTS (THE SCHOOL)IS A NON-PROFIT PUBLIC BENEFIT SCHOOL ORGANIZED UNDER THE NON-PROFIT PUBLIC BENEFIT SCHOOL LAW OF THE STATE OF CALIFORNIA. THE SCHOOL IS A CHARTER SCHOOL SPONSORED BY SANTA ANA UNIFIED SCHOOL DISTRICT ACCORDING TO THE CONDITIONS AND REQUIREMENTS OF AB 544 AND APPLICABLE CALIFORNIA CHARTER SCHOOL LAWS. THE SCHOOL'S STUDENT POPULATION IS STUDENTS WHO HAVE DEMONSTRATED TALENTS AND INTERESTS IN THE ARTS, GRADES 7-12, AND WHO RESIDE IN ORANGE COUNTY AND NEIGHBORING COUNTIES. 5 5 516 0 21884307 26007974 0 9737 16561 2063173 2377277 23957217 28401812 0 0 15194597 16918117 0 513003 10770893 11448078 25965490 28366195 -2008273 35617 42745357 42911376 45885714 46016116 -3140357 -3104740 X THE ORANGE COUNTY SCHOOL OF THE ARTS (THE SCHOOL)IS A NON-PROFIT PUBLIC BENEFIT SCHOOL ORGANIZED UNDER THE NON-PROFIT PUBLIC BENEFIT SCHOOL LAW OF THE STATE OF CALIFORNIA. THE SCHOOL IS A CHARTER SCHOOL SPONSORED BY SANTA ANA UNIFIED SCHOOL DISTRICT ACCORDING TO THE CONDITIONS AND REQUIREMENTS OF AB 544 AND APPLICABLE CALIFORNIA CHARTER SCHOOL LAWS. THE SCHOOL'S STUDENT POPULATION IS STUDENTS WHO HAVE DEMONSTRATED TALENTS AND INTERESTS IN THE ARTS, GRADES 7-12, AND WHO RESIDE IN ORANGE COUNTY AND NEIGHBORING COUNTIES. false false 20092986 2377277 A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. 20092986 true true false false false false false false false false true false false false true true true false true false false false false false false false false false false true false false false false false false false false false false false false true true false false false true 40 0 true 516 true false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false CA X X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 CAROLYN BREEDEN MEMBER 2.00 X 0 0 0 GARY HUMPHREYS CHAIRMAN 2.00 X X 0 0 0 MARIA NEWKIRK FONG MEMBER 2.00 X 0 0 0 PAUL SATKIN MEMBER 2.00 X 0 0 0 VINCENT FOLEY SECRETARY 2.00 X X 0 0 0 RALPH OPACIC PRESIDENT & 40.00 24.00 X 295495 0 31790 STEVEN WAGNER VP OF OPERAT 40.00 6.00 X 255139 0 27459 CAMBRIA MORGAN DIR. 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FROM PRODUCTIONS 1312675 1312675 OTHER REVENUES 1064602 1064602 2377277 28401812 2377277 16561 663161 118746 544415 12161077 10520115 1370463 270499 1307482 1123082 148994 35406 2371721 1744724 551362 75635 414676 346126 59752 8798 272025 272025 79755 79755 25452 25452 614309 128970 485339 77918 77918 820965 55037 682521 83407 110199 110199 593015 593015 58947 41245 17702 70931 70931 1741226 1741226 2126227 2126227 172273 172273 OPERATING EXPENSE 2310054 91744 2218310 STUDENT SERVICES 1295793 809586 486207 THEATRE EXPENSE 453006 453006 INSTRUCTIONAL MATERIALS 318913 318913 307070 215191 52621 39258 28366195 20092986 7760206 513003 5206277 5746797 27132 13839 945639 875945 16806 240721 287946 58096298 22358995 35993554 35737303 315228 249546 42745357 42911376 1101315 1761175 10339 8139 44690076 44172518 83984 74284 45885714 46016116 X -3592382 -3272356 452025 167616 -3140357 -3104740 42745357 42911376 35617 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6952377 6952377 40008171 14421042 25587129 10547827 7937953 2609874 587923 587923 35737303 FUNDS HELD IN TRUST 70191 DUE TO RELATED PARTIES 4093 74284 X 28401812 28401812 28401812 28366195 28366195 28366195 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. 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 ORGANIZATION 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. true true true true false true true false false false false false false false false true false true SCHEDULE E, LINE 3 OCSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT'S APPLICATION. OCSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDNETS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, LINE 4 OCSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, LINE 6 AS A PUBLIC CHARTER SCHOOL, OCSA RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, OCSA IS ELIGIBLE FOR LOCAL, STATE, FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. X X false false false false false false false false false RALPH OPACIC PRESIDENT & CEO 295495 31707 83 327285 STEVEN WAGNER VP OF OPERATIONS 255139 27376 83 282598 CAMBRIA MORGAN DIR. OF MARKETING 174027 20622 7470 202119 BILL WALLACE ASSISTANT PRINCIPAL 148038 15885 23154 187077 PETER STRIFFOLINO DIRECTOR OF FOOD SRV 127246 13654 15975 156875 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 127008 15050 15975 158033 REBECCA FREELAND ASSISTANT PRINCIPAL 118541 12719 23154 154414 FORM 990 - ORGANIZATION'S MISSION THE ORANGE COUNTY SCHOOL OF THE ARTS (THE SCHOOL)IS A NON-PROFIT PUBLIC BENEFIT SCHOOL ORGANIZED UNDER THE NON-PROFIT PUBLIC BENEFIT SCHOOL LAW OF THE STATE OF CALIFORNIA. THE SCHOOL IS A CHARTER SCHOOL SPONSORED BY SANTA ANA UNIFIED SCHOOL DISTRICT ACCORDING TO THE CONDITIONS AND REQUIREMENTS OF AB 544 AND APPLICABLE CALIFORNIA CHARTER SCHOOL LAWS. THE SCHOOL'S STUDENT POPULATION IS STUDENTS WHO HAVE DEMONSTRATED TALENTS AND INTERESTS IN THE ARTS, GRADES 7-12, AND WHO RESIDE IN ORANGE COUNTY AND NEIGHBORING COUNTIES. FORM 990, PAGE 6, PART VI, LINE 11B BOTH SCHOOL STAFF AND AUDIT FIRM REVIEWS FOR ACCURACY PRIOR TO FILING. SCHOOL STAFF TIES FINANCIAL REPORTS TO WORKING TRIAL BALANCE AND PERFORMS A FULL REVIEW OF NOTES AND SUPPLEMENTARY INFORMATION FOR ACCURACY. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM AND IT IS KEPT ON FILE. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, OR EXECUTIVE DIRECTOR; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3)CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, OR EXECUTIVE DIRECTOR; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3)CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST ARE AVAILABLE THROUGH THE SCHOOL'S WEBSITE, SCHOOL POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF TRUSTEE MEETINGS. 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