2016-01-26T18:21:55-06:00 2015-06-30 952242818 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2014-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 DR RALPH OPACIC PRESIDENT 7145600900 2015-11-10 true DERRICK DEBRUYNE CPA P00591016 6268577300 2016-01-15 2014 2016-04-25 22:37:26Z STEVE WAGNER 1010 N MAIN STREET SANTA ANA CA 92701 2324072 false X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 30 30 0 20 0 1284985 1690761 356936 376433 183 231 -37132 -70085 1604972 1997340 663152 905031 0 356960 263688 0 263688 610886 657325 1630998 1826044 -26026 171296 449511 659901 31276 70370 418235 589531 X TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. false false 884931 884931 115716 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS 218419 STUDENT & PRODUCTION SUPPORT 214188 376433 ART CLASSES OFFERED TO THE PUBLIC 20100 20100 SCHOLARSHIPS 20100 20100 1337638 true true false false false false false false false false true false false false true true true false false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 2 0 true 0 false false false false false false false false false false X 30 30 false false false false false false false true true false false true true true true true false true true false CA X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA SANTA ANA CA 927013608 RALPH S OPACIC EDD PRESIDENT 24.00 40.00 X X 0 292011 42879 SALLY W ANDREATTA SECRETARY 2.00 X X 0 0 0 ANDREW BLOUNT BOARD MEMBER 2.00 X 0 0 0 DEBORAH BRIDGES BOARD MEMBER 2.00 X 0 0 0 MISSY PACE CALLERO BOARD MEMBER 2.00 X 0 0 0 BRUCE E CHAPMAN BOARD MEMBER 2.00 X 0 0 0 MATTHEW K CONOVER BOARD MEMBER 2.00 X 0 0 0 GARY B CONRAD BOARD MEMBER 2.00 X 0 0 0 BRADLEY H ELLIS JD STRATEGIC PL 2.00 X X 0 0 0 SCOTT EMIGH TECHNOLOGY 2.00 X X 0 0 0 DOUGLAS F GARN CAPITAL CAMP 2.00 X X 0 0 0 JOHN GATES PROPERTY DEV 2.00 X X 0 0 0 MARTIN HOWARD PROPERTY DEV 2.00 X X 0 0 0 TIM KASHANI BOARD MEMBER 2.00 X 0 0 0 FRANK KAVANAUGH BOARD MEMBER 2.00 X 0 0 0 EOIN L KREDITOR ESQ BOARD MEMBER 2.00 X 0 0 0 JERRY E MANDEL PHD CAPITAL CAMP 2.00 X X 0 0 0 MICHAL L MEKJIAN JR CHAIRMAN 2.00 X X 0 0 0 ALFREDO MOLINA BOARD MEMBER 2.00 X 0 0 0 SEBASTIAN PAUL MUSCO BOARD MEMBER 2.00 X 0 0 0 KAREN CHILD OGDEN MA MFT BOARD MEMBER 2.00 X 0 0 0 RUSSELL R STERN BOARD DEVELO 2.00 X X 0 0 0 KEVIN M TIBER TREASURER & 2.00 X X 0 0 0 SCOTT R WOOLSEY PR/MARKETING 2.00 X X 0 0 0 MARIA NEWKIRK FOND JD BOARD MEMBER 2.00 X 0 0 0 KENNY B GERENRAICH DPM BOARD MEMBER 2.00 X 0 0 0 KEVEN ROSENBERG BOARD MEMBER 2.00 X 0 0 0 HARRIET SANDHU BOARD MEMBER 2.00 X 0 0 0 STUART WOLFE BOARD MEMBER 2.00 X 0 0 0 VINCE FOLOEY BOARD MEMBER 2.00 X 0 0 0 STEVEN WAGNER VP OF OPERAT 6.00 40.00 X 0 240189 38604 CAMBRIA MORGAN DIR. OF MARK 6.00 24.00 X 0 173367 26397 JOYCE CHRISTENSEN DIRECTOR OF 6.00 40.00 X 0 121558 11091 827125 118971 false true false 902697 788064 11688 1690761 CAC REVENUE 376433 376433 376433 231 231 140931 902697 326732 -185801 SUPPORT ORGANIZATIONS 85326 85326 MISCELLANEOUS 30390 30390 115716 1997340 492149 231 905031 905031 221484 221484 17456 17456 14480 14480 10268 10268 47125 47125 986 986 7000 7000 47537 47537 1640 1640 42352 42352 27600 27600 4374 4374 788 788 2661 2661 STUDENT & PRODUCTION SUPP 218419 218419 CAC EXPENSES 214188 214188 BOARD OF DIRECTORS EXPENS 25145 25145 OTHER EXPENSES 17510 17510 1826044 1337638 224718 263688 143766 317666 79233 72360 23278 77 256886 8429 5129 55174 48784 9052 6390 185753 1393 449511 659901 31276 51114 2450 16806 31276 70370 X 273420 219598 144815 369933 418235 589531 449511 659901 171296 X false true X true false X 1177103 1578600 1638049 1284985 1690761 7369498 1177103 1578600 1638049 1284985 1690761 7369498 152538 7216960 2959 121 122 183 231 3616 7373114 1894016 0.97880 0.96790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55174 48784 6390 6390 DUE TO OCHSA 16806 16806 X 2324072 326732 326732 1997340 1997340 2152776 326732 326732 1826044 1826044 SCHEDULE D, PAGE 3, PART X THE FOUNDATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE FOUNDATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EVENT EXPENSES 326,732 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EVENT EXPENSES 326,732 VARIOUS 1043628 902697 140931 326732 1043628 902697 140931 326732 326732 -185801 false VARIOUS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 20100 SCHOLARSHIPS ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 501C3 884931 CONTRIBUTION X X false false false false false false false false false RALPH S OPACIC EDD PRESIDENT 292011 24091 18788 334890 STEVEN WAGNER VP OF OPERATIONS/CFO 240189 19816 18788 278793 CAMBRIA MORGAN DIR. OF MARKETING 173367 14303 12094 199764 FORM 990, PAGE 2, PART III, LINE 4D SCHOLARSHIPS 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 THE TRIAL BALANCE AND PERFORMS A FULL REVIEW OF NOTES AND SUPPLEMENTARY INFORMATION FOR ACCURACY. FORM 990, PAGE 6, PART VI, LINE 12C THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF DIRECTORS MEETINGS ARE MADE AVAILABLE THROUGH THE WEBSITE. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EVENT EXPENSES 326,732 DIRECT FUNDRAISING EVENT EXPENSES -326,732 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 SCHOOL CA 501C3 2 NA false LEGACY FUND 1010 N MAIN STREET SANTA ANA CA 92701 450504300 SUPPORT CA 501C3 9 NA false false true false true false false false false false true true true false false false false false false false