2015-02-19T20:25:53-06:00 2014-06-30 952242818 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2013-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 DR RALPH OPACIC PRESIDENT 7145600900 2015-02-11 true DERRICK DEBRUYNE CPA P00591016 6268577300 2015-02-19 2013 2016-02-25 16:41:14Z STEVE WAGNER 1010 N MAIN STREET SANTA ANA CA 92701 23327274 false X N/A 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 5 457 0 17907981 21354869 0 5297 10577 1396964 1961828 19310242 23327274 0 0 11984972 13731103 0 429893 7667110 9607868 19652082 23338971 -341840 -11697 46836190 45951167 47561153 46687827 -724963 -736660 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 17383958 1961828 A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. 17383958 true false 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 48 0 true 457 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 SECRETARY 2.00 X 0 0 0 BRADLEY ELLIS MEMBER 2.00 X 0 0 0 GARY HUMPHREYS MEMBER 2.00 X 0 0 0 MARIA NEWKIRK FONG CHAIRMAN 2.00 X 0 0 0 PAUL SATKIN MEMBER 2.00 X 0 0 0 RALPH OPACIC PRESIDENT & 40.00 24.00 X 274866 0 41464 STEVEN WAGNER VP OF OPERAT 40.00 6.00 X 222913 0 37178 BEN WOLF PRINCIPAL 40.00 X 183573 0 33933 CAMBRIA MORGAN DIR. OF MARK 40.00 6.00 X 157847 0 29252 BILL WALLACE ASSISTANT PR 40.00 X 134260 0 11076 JOYCE CHRISTENSEN DIRECTOR OF 40.00 6.00 X 112650 0 10278 1086109 163181 6 false true false 651652 15519000 5184217 21354869 10577 10577 OPER. REV. FROM PRODUCTIONS 1084107 1084107 OTHER REVENUES 877721 877721 1961828 23327274 1961828 10577 562934 102613 460321 10124293 8633446 1218697 272150 849602 676287 147724 25591 1839244 1343006 464915 31323 355030 229511 105598 19921 243373 243373 111951 111951 18000 18000 354361 24537 326576 3248 58256 7073 1878 49305 694037 201914 467835 24288 104067 17841 85886 340 557825 557825 38604 12419 26185 31364 5291 26073 2054943 2054943 2363652 2363652 175566 175566 OPERATING EXPENSE 1058939 1058939 STUDENT SERVICES 1002975 1002975 THEATRE EXPENSE 303569 303569 FOOD EXPENSE 208965 196222 12743 227421 208659 15035 3727 23338971 17383958 5525120 429893 2731538 3582405 14341 19253 3371666 3369338 250000 150615 138198 56948508 18503310 39577630 38445198 740400 396775 46836190 45951167 1580516 1411184 6297 20 44870527 45186368 1103813 90255 47561153 46687827 X -1020390 -1458715 295427 722055 -724963 -736660 46836190 45951167 -11697 X false true X true false X 48564626 11471704 37092922 8383882 7031606 1352276 38445198 FUNDS HELD IN TRUST 87331 DUE TO RELATED PARTIES 2924 LINE OF CREDIT 90255 X 23327274 23327274 23327274 23338971 23338971 23338971 SCHEDULE D, PAGE 3, PART X 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. 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 274866 22676 18788 316330 STEVEN WAGNER VP OF OPERATIONS 222913 18390 18788 260091 BEN WOLF PRINCIPAL 183573 15145 18788 217506 CAMBRIA MORGAN DIR. OF MARKETING 157847 14402 14850 187099 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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