ORANGE COUNTY SCHOOL OF THE ARTS: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY SCHOOL OF THE ARTS (EIN 33-0891574)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-19
- IRS object ID
- 201500509349300900
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-19T20:25:53-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952242818 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICENTI LLOYD & STUTZMAN | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2210 E ROUTE 66 STE 100 | AddressLine1 |
| City | GLENDORA | City |
| State | CA | State |
| ZIP Code | 917404676 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330891574 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY SCHOOL OF THE ARTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ORAN | BusinessNameControlTxt |
| Phone | 7145600900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR RALPH OPACIC | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7145600900 | PhoneNum |
| Signature | 2015-02-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DERRICK DEBRUYNE CPA | PreparerPersonNm |
| PTIN | P00591016 | PTIN |
| Phone | 6268577300 | PhoneNum |
| Preparation | 2015-02-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE WAGNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $23,327,274 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 457 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $17,907,981 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,354,869 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,297 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,577 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,396,964 | PYOtherRevenueAmt |
| CY Other Revenue | $1,961,828 | CYOtherRevenueAmt |
| PY Total Revenue | $19,310,242 | PYTotalRevenueAmt |
| CY Total Revenue | $23,327,274 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,984,972 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,731,103 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $429,893 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,667,110 | PYOtherExpensesAmt |
| CY Other Expenses | $9,607,868 | CYOtherExpensesAmt |
| PY Total Expenses | $19,652,082 | PYTotalExpensesAmt |
| CY Total Expenses | $23,338,971 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$341,840 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$11,697 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $46,836,190 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,951,167 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $47,561,153 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $46,687,827 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$724,963 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$736,660 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $17,383,958 | ExpenseAmt |
| Revenue | $1,961,828 | RevenueAmt |
| Desc | A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. | Desc |
| Total Program Service Expenses | $17,383,958 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 48 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 457 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOYCE CHRISTENSEN | PersonNm |
| Phone | 7145600900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CAROLYN BREEDEN | ||||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRADLEY ELLIS | ||||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GARY HUMPHREYS | ||||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MARIA NEWKIRK FONG | ||||||||
| CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL SATKIN | ||||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| RALPH OPACIC | ||||||||
| PRESIDENT & | 40.00 | $274,866 | $0 | $41,464 | 24.00 | Yes (X) | ||
| STEVEN WAGNER | ||||||||
| VP OF OPERAT | 40.00 | $222,913 | $0 | $37,178 | 6.00 | Yes (X) | ||
| BEN WOLF | ||||||||
| PRINCIPAL | 40.00 | $183,573 | $0 | $33,933 | Yes (X) | |||
| CAMBRIA MORGAN | ||||||||
| DIR. OF MARK | 40.00 | $157,847 | $0 | $29,252 | 6.00 | Yes (X) | ||
| BILL WALLACE | ||||||||
| ASSISTANT PR | 40.00 | $134,260 | $0 | $11,076 | Yes (X) | |||
| JOYCE CHRISTENSEN | ||||||||
| DIRECTOR OF | 40.00 | $112,650 | $0 | $10,278 | 6.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,086,109 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $163,181 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $651,652 | RelatedOrganizationsAmt |
| Government Grants | $15,519,000 | GovernmentGrantsAmt |
| All Other Contributions | $5,184,217 | AllOtherContributionsAmt |
| Total Contributions | $21,354,869 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,577 | TotalRevenueColumnAmt |
| Exclusion | $10,577 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OPER. REV. FROM PRODUCTIONS | $1,084,107 | $1,084,107 |
| OTHER REVENUES | $877,721 | $877,721 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,961,828 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,327,274 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,961,828 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $10,577 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,934 | TotalAmt |
| Program Services | $102,613 | ProgramServicesAmt |
| Management And General | $460,321 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,124,293 | TotalAmt |
| Program Services | $8,633,446 | ProgramServicesAmt |
| Management And General | $1,218,697 | ManagementAndGeneralAmt |
| Fundraising | $272,150 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $849,602 | TotalAmt |
| Program Services | $676,287 | ProgramServicesAmt |
| Management And General | $147,724 | ManagementAndGeneralAmt |
| Fundraising | $25,591 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,839,244 | TotalAmt |
| Program Services | $1,343,006 | ProgramServicesAmt |
| Management And General | $464,915 | ManagementAndGeneralAmt |
| Fundraising | $31,323 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,030 | TotalAmt |
| Program Services | $229,511 | ProgramServicesAmt |
| Management And General | $105,598 | ManagementAndGeneralAmt |
| Fundraising | $19,921 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,373 | TotalAmt |
| Management And General | $243,373 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,951 | TotalAmt |
| Management And General | $111,951 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,000 | TotalAmt |
| Management And General | $18,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,361 | TotalAmt |
| Program Services | $24,537 | ProgramServicesAmt |
| Management And General | $326,576 | ManagementAndGeneralAmt |
| Fundraising | $3,248 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,256 | TotalAmt |
| Program Services | $7,073 | ProgramServicesAmt |
| Management And General | $1,878 | ManagementAndGeneralAmt |
| Fundraising | $49,305 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,037 | TotalAmt |
| Program Services | $201,914 | ProgramServicesAmt |
| Management And General | $467,835 | ManagementAndGeneralAmt |
| Fundraising | $24,288 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,067 | TotalAmt |
| Program Services | $17,841 | ProgramServicesAmt |
| Management And General | $85,886 | ManagementAndGeneralAmt |
| Fundraising | $340 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $557,825 | TotalAmt |
| Management And General | $557,825 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,604 | TotalAmt |
| Program Services | $12,419 | ProgramServicesAmt |
| Management And General | $26,185 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,364 | TotalAmt |
| Program Services | $5,291 | ProgramServicesAmt |
| Management And General | $26,073 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,054,943 | TotalAmt |
| Program Services | $2,054,943 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,363,652 | TotalAmt |
| Program Services | $2,363,652 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,566 | TotalAmt |
| Management And General | $175,566 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| OPERATING EXPENSE | $1,058,939 | $1,058,939 | |
| STUDENT SERVICES | $1,002,975 | $1,002,975 | |
| THEATRE EXPENSE | $303,569 | $303,569 | |
| FOOD EXPENSE | $208,965 | $12,743 | $196,222 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,421 | TotalAmt |
| Program Services | $208,659 | ProgramServicesAmt |
| Management And General | $15,035 | ManagementAndGeneralAmt |
| Fundraising | $3,727 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,338,971 | TotalAmt |
| Program Services | $17,383,958 | ProgramServicesAmt |
| Management And General | $5,525,120 | ManagementAndGeneralAmt |
| Fundraising | $429,893 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,731,538 | BOYAmt |
| EOY | $3,582,405 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,341 | BOYAmt |
| EOY | $19,253 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,371,666 | BOYAmt |
| EOY | $3,369,338 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,000 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,615 | BOYAmt |
| EOY | $138,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $56,948,508 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,503,310 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,577,630 | BOYAmt |
| EOY | $38,445,198 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,400 | BOYAmt |
| EOY | $396,775 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,836,190 | BOYAmt |
| EOY | $45,951,167 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,580,516 | BOYAmt |
| EOY | $1,411,184 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,297 | BOYAmt |
| EOY | $20 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,870,527 | BOYAmt |
| EOY | $45,186,368 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,103,813 | BOYAmt |
| EOY | $90,255 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,561,153 | BOYAmt |
| EOY | $46,687,827 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,020,390 | BOYAmt |
| EOY | -$1,458,715 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,427 | BOYAmt |
| EOY | $722,055 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$724,963 | BOYAmt |
| EOY | -$736,660 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,836,190 | BOYAmt |
| EOY | $45,951,167 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$11,697 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $48,564,626 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,471,704 | DepreciationAmt |
| Book Value | $37,092,922 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,383,882 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,031,606 | DepreciationAmt |
| Book Value | $1,352,276 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $38,445,198 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| FUNDS HELD IN TRUST | $87,331 |
| DUE TO RELATED PARTIES | $2,924 |
| LINE OF CREDIT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $90,255 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $23,327,274 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $23,327,274 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $23,327,274 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,338,971 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $23,338,971 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $23,338,971 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER 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. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| RALPH OPACIC | ||||
| PRESIDENT & CEO | $274,866 | $22,676 | $18,788 | $316,330 |
| STEVEN WAGNER | ||||
| VP OF OPERATIONS | $222,913 | $18,390 | $18,788 | $260,091 |
| BEN WOLF | ||||
| PRINCIPAL | $183,573 | $15,145 | $18,788 | $217,506 |
| CAMBRIA MORGAN | ||||
| DIR. OF MARKETING | $157,847 | $14,402 | $14,850 | $187,099 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPUS FUND LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN ST | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330891574 | EIN |
| Primary Activities | FACILITIES | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $1,500,000 | TotalIncomeAmt |
| End Of Year Assets | $26,492,367 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ORANGE COUNTY SCHOOL OF THE ARTS | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 330377341 | SUPPORT | CA | 501C3 | 5 | N/A | false |
| LEGACY FUND | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 460504300 | SUPPORT | CA | 501C3 | 9 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | Yes (true) | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (true) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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