ORANGE COUNTY ELEMENTARY ARTS ACADEMY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY ELEMENTARY ARTS ACADEMY (EIN 55-0874759)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-03-06
- IRS object ID
- 201520659349300722
- 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 | 2015-03-06T14:40:43-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952648289 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VAVRINEKTRINEDAY & CO LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8270 ASPEN STREET | AddressLine1 |
| City | RANCHO CUCAMONGA | City |
| State | CA | State |
| ZIP Code | 91730 | 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 | 550874759 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY EDUCATIONAL ARTS ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ORAN | BusinessNameControlTxt |
| Phone | 7145582787 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 825 N BROADWAY | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VANESSA BESACK | PersonNm |
| Person Title | DIR OF OPERATIONS | PersonTitleTxt |
| Phone | 7145582787 | PhoneNum |
| Signature | 2015-02-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW S MILLER | PreparerPersonNm |
| PTIN | P01385220 | PTIN |
| Phone | 9094664410 | PhoneNum |
| 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 | LINDA HARDMAN-GREENE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 825 N BROADWAY | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,681,149 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OCEAA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | OCEAA'S MISSION IS TO NUTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 100 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,145,695 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,429,733 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $209,332 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $221,168 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,777 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,736 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,208 | PYOtherRevenueAmt |
| CY Other Revenue | $15,848 | CYOtherRevenueAmt |
| PY Total Revenue | $5,362,012 | PYTotalRevenueAmt |
| CY Total Revenue | $5,671,485 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,018,095 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,453,846 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $12,114 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,957,277 | PYOtherExpensesAmt |
| CY Other Expenses | $2,501,676 | CYOtherExpensesAmt |
| PY Total Expenses | $4,975,372 | PYTotalExpensesAmt |
| CY Total Expenses | $5,955,522 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $386,640 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$284,037 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,637,352 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,118,319 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,356,054 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,121,058 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,281,298 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $997,261 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OCEAA'S MISSION IS TO NUTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,219,995 | ExpenseAmt |
| Revenue | $221,168 | RevenueAmt |
| Desc | OCEAA PROVIDED CLASSROOM BASED INSTRUCTION TO STUDENTS K-8. OCEAA'S GOAL IS TO PROVIDE ALL STUDENTS WITH AN EXEMPLARY EDUCATION FOUNDED IN A RICH ACADEMIC PROGRAM, THE ARTS, MULTIPLE INTELLIGENCES, LANGUAGE LEARNING, ENVIRONMENTAL STEWARDSHIP AND CREATIVE TECHNOLOGY. THE PROGRAM IS BASED ON RESEARCH AND BEST PRACTICES, PROVIDING EACH CHILD THE OPPORTUNITY TO FLOURISH WHILE LEARNING IN A CREATIVE ENVIRONMENT. THE PROGRAM OFFERS ENGLISH AND TWO-WAY LANGUAGE IMMERSION (SPANISH/ENGLISH) STRANDS WITH ALL STUDENTS PARTICIPATING IN ARTS AND SCIENCE CONSERVATORIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OCEAA OFFERS A SCHOOL FOOD SERVICE PROGRAM TO PROVIDE FOOD AND BEVERAGE SALES TO STUDENTS DURING SCHOOL HOURS. THE PROGRAM IS GUIDED BY A WELLNESS COMMITTEE AND HAS AN ESTABLISHED WELLNESS POLICY OUTLINING NUTRITION GUIDELINES WHICH IS IN ACCORDANCE WITH THE HEALTH FRAMEWORK FOR CALIFORNIA PUBLIC SCHOOLS. THE PROGRAM FOCUSES ON IMPROVING STUDENT HEALTH AND THEIR CAPACITY TO LEARN. THE PROGRAM IS FUNDED BY STUDENT PAID MEALS AND STATE AND FEDERAL CHILD NUTRITION PROGRAMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OCEAA OFFERS AN AFTER SCHOOL PROGRAM REFERRED TO AS THE KIDS EXPANDED DAY SCHOOL (KEDS). THE PROGRAM PROVIDES STUDENTS WITH A SAFE, NUTURING ENVIRONMENT TO FOSTER CREATIVE, CRITICAL THINKERS DURING NON-SCHOOL HOURS. ENROLLMENT IS OFFERED TO STUDENTS WHO CURRENTLY ATTEND THE OCEAA CHARTER SCHOOL. THE PROGRAM IS FUNDED THROUGH PARENT PAID FEES AND THE AFTER SCHOOL SAFETY (ASES) STATE GRANT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,219,995 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 100 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CSMC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9516943050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 43438 BUSINESS PARK DR | AddressLine1 |
| City | TEMECULA | City |
| State | CA | State |
| ZIP Code | 92590 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DR KIMBERLY BARRAZA-LYONS | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN STRAW | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LUCERO GRANT | ||||||
| VICE CHAIRPERSON | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR ALFONSO BUSTAMANTE | ||||||
| CHAIRPERSON | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BORIS MOLINA BARRERA | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERTA A KRAUS | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VALERIE SULLIVAN | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT OVERPECK | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NORMAN ROGERS | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR JUAN MEJIA-ARIZA | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA HARDMAN-GREENE | ||||||
| PRINCIPAL | 40.00 | Yes (X) | $110,795 | $0 | $9,140 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $110,795 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,140 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,123,710 | GovernmentGrantsAmt |
| All Other Contributions | $306,023 | AllOtherContributionsAmt |
| Total Contributions | $5,429,733 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| AFTER SCHOOL PROGRAM | 611710 | $143,068 | $143,068 |
| STUDENT CAFETERIA SALE | 611710 | $78,100 | $78,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $221,168 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,736 | TotalRevenueColumnAmt |
| Exclusion | $4,736 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $21,108 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $9,664 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,444 | TotalRevenueColumnAmt |
| Exclusion | $11,444 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $4,404 | TotalRevenueColumnAmt |
| Exclusion | $4,404 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,404 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,671,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $221,168 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $20,584 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,795 | TotalAmt |
| Program Services | $110,795 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,599,254 | TotalAmt |
| Program Services | $2,114,301 | ProgramServicesAmt |
| Management And General | $484,953 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,910 | TotalAmt |
| Program Services | $396,910 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,887 | TotalAmt |
| Program Services | $346,887 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,222 | TotalAmt |
| Management And General | $8,222 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,602 | TotalAmt |
| Management And General | $34,602 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,967 | TotalAmt |
| Program Services | $326,257 | ProgramServicesAmt |
| Management And General | $37,710 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,329 | TotalAmt |
| Program Services | $2,329 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,142 | TotalAmt |
| Program Services | $4,028 | ProgramServicesAmt |
| Fundraising | $12,114 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,435 | TotalAmt |
| Program Services | $15,435 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,807 | TotalAmt |
| Program Services | $196,001 | ProgramServicesAmt |
| Management And General | $18,806 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,625 | TotalAmt |
| Program Services | $14,766 | ProgramServicesAmt |
| Management And General | $5,859 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $711,970 | TotalAmt |
| Program Services | $708,521 | ProgramServicesAmt |
| Management And General | $3,449 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,366 | TotalAmt |
| Program Services | $286,672 | ProgramServicesAmt |
| Management And General | $46,694 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,394 | TotalAmt |
| Program Services | $50,534 | ProgramServicesAmt |
| Management And General | $8,860 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTIONAL MATERIALS | $278,445 | $268,792 | $9,653 |
| STUDENT NUTRITION | $162,612 | $143,967 | $18,645 |
| PARKING | $55,640 | $55,640 | |
| STUDENT TRANSPORTATION | $47,346 | $47,346 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,774 | TotalAmt |
| Program Services | $130,814 | ProgramServicesAmt |
| Management And General | $45,960 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,955,522 | TotalAmt |
| Program Services | $5,219,995 | ProgramServicesAmt |
| Management And General | $723,413 | ManagementAndGeneralAmt |
| Fundraising | $12,114 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,930 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,249,062 | BOYAmt |
| EOY | $2,456,850 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $985,999 | BOYAmt |
| EOY | $818,351 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,209 | BOYAmt |
| EOY | $42,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,351,251 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,891,479 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,782,054 | BOYAmt |
| EOY | $7,459,772 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,098 | BOYAmt |
| EOY | $340,988 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,637,352 | BOYAmt |
| EOY | $11,118,319 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,422 | BOYAmt |
| EOY | $287,090 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,955,833 | BOYAmt |
| EOY | $9,833,968 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,799 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,356,054 | BOYAmt |
| EOY | $10,121,058 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,281,298 | BOYAmt |
| EOY | $997,261 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,281,298 | BOYAmt |
| EOY | $997,261 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,637,352 | BOYAmt |
| EOY | $11,118,319 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$284,037 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,430,000 | OtherCostOrOtherBasisAmt |
| Book Value | $1,430,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,709,400 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,681,778 | DepreciationAmt |
| Book Value | $6,027,622 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $211,851 | OtherCostOrOtherBasisAmt |
| Depreciation | $209,701 | DepreciationAmt |
| Book Value | $2,150 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,459,772 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,681,149 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $9,664 | OtherRevenueAmt |
| Revenue Not Reported | $9,664 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,671,485 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,671,485 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,965,186 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $9,664 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $9,664 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,955,522 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,955,522 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | OCEAA AND THE LLC HAVE ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINITY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND ACCORDINGLY,NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS- DIRECT EXPENSE 9,664. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS-DIRECT EXPENSE 9,664. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | A PUBLIC CALIFORNIA CHARTER SCHOOL, THE POLICY AS STATED IN ARTICLES OF INCORPORATION |
| SCHEDULE E, PART I, LINE 4 | A CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED |
| SCHEDULE E, PART I, LINE 6 | CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | TECH FIRE WORKS | NameOfEvent1Amt |
| Gross Receipts Event1 | $21,108 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $21,108 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $9,664 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $21,108 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $21,108 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,664 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,664 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $11,444 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE GOVERNING BODY DELEGATES RESPONSIBILITY TO THE BUSINESS DEPARTMENT TO BE SURE THAT THE FORM 990 IS APPROPRIATELY FILES. A CPA FIRM IS ENGAGED TO PREPARE THE RETURN AND THE RETURN IS SUBMITTED TO THE ORGANIZATION TO REVIEW, SIGN AND FILE IN A TIMELY MANNER. |
| FORM 990, PART VI, SECTION B, LINE 12C | MEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO SUBMIT CALIFORNIA 700 STATEMENT OF ECONOMIC INTEREST ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | BOARD APPROVES SALARY BASED ON OTHER LIKE KIND EDUCATIONAL ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 18 | REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | REQUIRED DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OCEAA FACILITIES LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 825 N BROADWAY | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | PROPERTY HOLDING | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
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