2015-02-13T05:46:47-06:00 2014-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2013-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Liz Carey VP of Finance and Accounting 8185759900 2015-02-12 1 David C Moja P00747006 7149619300 2013 2016-02-25 16:41:14Z Kris Thabit 31749 La Tienda Drive Westlake Village CA 91362 50336222 0 X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 15 15 439 550 -317237 -155063 4288052 5188671 43223122 43355088 191583 153311 97 -198177 47702854 48498893 9221210 9574930 0 0 18563492 18052608 26399 77683 1244516 16419239 16905031 44230340 44610252 3472514 3888641 109452674 115808540 54746663 55533248 54706011 60275292 X Our Mission is to dedicate ourselves to Christ in the pursuit of academic excellence, artistic expression, and athletic distinction while growing in knowledge and wisdom through God's abundant grace. 0 0 35624369 9574930 39301651 Tuition & Fees: Oaks Christian School is an independent, non-denominational Christian school serving children in grades 6-12. Founded in 2000, OCS now educates over 1,200 students in a college preparatory environment. OCS added a new Middle School campus in 2009 to the original campus which is now the High School campus to increase its ability to serve our growing student population with the best facilities available. For Fiscal Year 6-30-14, total students were 1,384.The school opened its doors in 2011 to the online world by starting the Oaks Christian Online School. The online school offers students challenging, accredited, college preparatory courses at home, at their own pace, and with a flexible schedule.Our 25 acre campus is filled with state-of-the art learning facilities to offer students every opportunity to grow in their God given talents. Our students have once again distinguished themselves in the classroom, in the fine arts program and on the fields. Our students have gained admission to the world's great universities and have been prepared by our faculty to be tomorrow's leaders. The school's service program is reaching out to those in need around the world, as well as in our own community. Led by our World Mission and Service Coordinator, our students served in far away countries like Guatemala, Uganda, Costa Rica, Romania, and India.The school also added academic training program or tutoring to its numerous programs in school year 2011-2012 to help serve its students' growing need for assistance and guidance with their homework, school papers, and preparing for tests.In addition, our students visited with various charitable organizations, cleaned up beaches, and collected canned food and clothes for organizations nearby. OCS continues to seek to live out its bold motto of preparing minds for leadership and hearts for service. 2967652 3361623 Student Activities: The school has various student activities/programs that includes mission trips. Oaks students in both the middle and high schools have amazing opportunities to participate in missions. Each year, over 200 students travel to various parts of the globe to teach English, build houses, visit orphans, and share the gospel.Students in the middle school have opportuniites to serve in Costa Rica and China, while high school students travel to Guatemala, China, Haiti, Honduras, Costa Rica, India, South Africa and Uganda. These experiences build cross cultural skills that are invaluable in the growing global community in which our students will work, play, and have families. 875936 759424 Auxiliary & Other Activities:The school's auxiliary and other activities come from varoius sources that include the summer camps program and Parent Association/Booster Club. The summer camp offers sports day camps geared towards kids between the ages of 5 and 18 and provides both fun and challenging experiences and are held in our facilities which are considered some of the finest in the Conejo Valley.The Oaks Christian Booster Club provides support to our student athletes and teams. Through the generous support of sponsors and advertisers, the Booster Club is able to provide much needed equipment and improvements to the athletic program. The Boosters also coordinate the concession stands at the numerous sporting events throughout the school year. 39467957 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 150 2 1 439 1 1 1 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Amy O'Friel 8185759900 31749 La Tienda Drive Westlake Village CA 91362 David Price Chairman & Founder 1.00 X X 0 0 0 Kris Thabit Treasurer 1.00 X X 0 0 0 Michelle Hiepler Secretary 1.00 X X 0 0 0 Edward Atsinger Board Member 1.00 X 0 0 0 John Batiste Board Member 1.00 X 0 0 0 John Bedrosian Board Member 1.00 X 0 0 0 Bill Crockett Board Member 1.00 X 0 0 0 William Dallas Board Member 1.00 X 0 0 0 Linda Livingstone Chairperson 1.00 X 0 0 0 Brian Matthews Board Member 1.00 X 0 0 0 Robert Peddicord Board Member 1.00 X 0 0 0 Dallas Price-Van Breda Founder 1.00 X 0 0 0 Terry Roberts Board Member 1.00 X 0 0 0 Allyson Weinberg Board Member 1.00 X 0 0 0 Karl Zeile Board Member 1.00 X 0 0 0 Jeff Woodcock President/Headmaster 40.00 X 258237 0 27069 Paul Oberhaus CFO/VP of Operations 40.00 X 190484 0 43347 Anne Carey Asst Sec/Dir of Fin 40.00 X 130714 0 37755 John Huffman Vice President of Advancem 40.00 X 172721 0 13545 Kirk Miyashiro HS Principal 40.00 X 147855 0 11989 Christine Napolitano Director of Advancement/Ma 40.00 X 129969 0 10280 Jeffrey Woodruff Head Football Coach 40.00 X 208613 0 30455 Paul Long Director of Admissions & M 40.00 X 142850 0 11856 Jason McMaster Dean of Academic Development 40.00 X 130144 0 27142 1511587 0 213438 18 0 1 0 PBJ Facility Solutions Ltd 2418 Leaflock Avenue Westlake Village CA 91361 Facility Management Services 912880 Apex General Contractors Inc 1250 North Olive Street Ventura CA 93001 Construction services 539837 CPI Solutions 5999 Ridgeview Street Unit A Camarillo CA 93012 Technology consulting/computer maint 361246 Custom Janitorial Maintenance PO Box 269 Port Hueneme CA 93044 Janitorial services 306060 Call Brothers Productions 2235 N El Sol Altadena CA 91001 Technology equipment 276738 14 568206 4620465 1596285 5188671 Tuition & Fees 611710 39301651 39301651 Auxiliary Income 611710 3956084 3956084 Other Program Income 611710 97353 97353 43355088 78732 78732 1161198 1415339 -254141 -254141 -317237 63096 74579 0 74579 74579 74579 256000 568206 320446 -64446 -64446 56400 3600 52800 52800 165554 97944 67610 67610 48498893 43422698 -317237 204761 9574930 9574930 1097278 877493 182148 37637 108640 108640 14022692 11193100 2345044 484548 493793 394018 82689 17086 1154590 923281 191699 39610 1175615 940139 195152 40324 1016838 973114 33556 10168 38555 30844 5783 1928 53007 42406 7951 2650 77683 77683 32532 27678 3648 1206 414849 124455 290394 308407 246726 46261 15420 393191 255574 117957 19660 3568542 3381050 145332 42160 13321 8822 2342 2157 1007737 974482 33255 3340617 3230377 110240 497494 397995 74624 24875 Student Programs 3628646 3628646 Other Admin Expenses 1225134 895898 194718 134518 Other Auxiliary Expense 565325 565540 -165 -50 Athletics 414105 414105 386731 383099 1090 2542 44610252 39467957 3897779 1244516 12055402 2298183 529257 13250083 158361 155165 68599 67076 898757 1058250 110433753 32472149 79230798 77961604 15609402 18907263 627938 1915501 274160 195415 109452674 115808540 7782733 8011081 13747775 14140047 32285160 32041757 930995 1340363 54746663 55533248 X 53729990 57748268 976021 1072713 1454311 54706011 60275292 109452674 115808540 X 3888641 2090009 -409369 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 208778 5417 43036 257231 180934 2917 24927 208778 160674 14166 6094 180934 131783 28891 160674 117090 14693 131783 1.00000 0 0 7472180 7472180 60310124 14733416 45576708 17976600 2596361 15380239 15420173 10258445 5161728 9254676 4883927 4370749 77961604 Interest Rate Swap Agreement 1340363 1340363 X 42851301 2090009 -9574930 -7484921 50336222 -1837329 -1837329 48498893 37282020 2246698 2246698 35035322 9574930 9574930 44610252 Part V, Line 4: To begin the development of a permanent endowment fund. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2014, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Student Financial Aid Netted with Tuition Revenue -9,574,930. Change in Value of Interest Rate Swap Agreement Part XI, Line 4b - Other Adjustments: Special Event & Gaming Expenses Reported on Form 990, Part VIII -324,046. Rental Expenses Reported on Form 990, Part VIII -1,415,339. Cost of Goods Sold Reported on Form 990, Part VIII -97,944. Part XII, Line 2d - Other Adjustments: Special Event & Gaming Expenses Reported on Form 990, Part VIII 324,046. Rental Expense Reported on Form 990, Part VIII 1,415,339. Change in Value of Interest Rate Swap Agreement 409,369. Cost of Goods Sold Reported on Form 990, Part VIII 97,944. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Tuition Revenue 9,574,930. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Oaks regularly publicizes its policies through the newspaper. Central America and the Caribbean 0 0 Program Services Short Term Mission Trips 76930 Europe 0 0 Program Services Short Term Mission Trips 39667 South Asia 0 0 Program Services Short Term Mission Trips 53022 Sub-Saharan Africa 0 0 Program Services Short Term Mission Trips 36186 North America 0 0 Program Services Short Term Mission Trips 6694 0 0 0 0 0 0 212499 0 212499 0 0 0 0 0 0 Part I, Line 2: Expense for mission trips are kept track on an accrual basis of accounting. X X X X X X 1 Netzel Grigsby Associates Inc 9696 Culver Blvd Suite 105 Culver City CA 90232 Capital/Endowment campaign study services 0 0 77683 -77683 77683 -77683 Annual Auction Dinner 629793 497493 132300 215962 Golf Tournament 194413 70713 123700 96320 8164 824206 568206 256000 96320 224126 320446 -64446 56400 3600 0 56400 3600 3600 52800 CA 0 We are exempt under penal code section 320.5 from being licensed to operate gaming activities due to the fact that we are an educational institution. 0 0 0 1.00000 Amy O'Friel Accounting Manager 31749 La Tienda Drive Westlake Village CA 91362 0 NA 0 1 Financial Aid for Tuition 608 9574930 Part I, Line 2: Interested Students must submit an application form which is reviewed by a designated committee. Oaks provides need-based financial aid for students whose families apply for it. No other scholarships are awarded. All financial aid grants are used to offset tuition for the related school year, and are maintained in the school's accounting records. X X X X 1 0 0 1 0 0 0 0 0 Jeff Woodcock President/Headmaster 258237 0 0 0 0 0 13188 0 14131 0 285556 0 0 0 Paul Oberhaus CFO/VP of Operations 190484 0 0 0 0 0 9176 0 34422 0 234082 0 0 0 Anne Carey Asst Sec/Dir of Fin 130714 0 0 0 0 0 7026 0 30983 0 168723 0 0 0 John Huffman Vice President of Advancem 172721 0 0 0 0 0 6640 0 7155 0 186516 0 0 0 Kirk Miyashiro HS Principal 147855 0 0 0 0 0 6393 0 5846 0 160094 0 0 0 Jeffrey Woodruff Head Football Coach 208613 0 0 0 0 0 4959 0 25748 0 239320 0 0 0 Paul Long Director of Admissions & M 142850 0 0 0 0 0 6260 0 5849 0 154959 0 0 0 Jason McMaster Dean of Academic Development 130144 0 0 0 0 0 6868 0 20528 0 157540 0 0 0 Part I, Line 4a J. Woodruff, a highest compensated employee, was terminated on 12/31/2013 and was paid a severance of $83,933.44 as part of termination agreement. Part I, Line 5 The VP of Advancement receives a bonus at least in part determined by the total contribution revenues raised for the fiscal year. Bonus is one of certain amounts based on dollar contributions met. A California Municipal Finance Authority 201563466 2013-12-12 32400000 Construct additions, improvements, renovations, refunded bond (6/1/06) 0 0 0 A 6080833 32400000 200000 6100000 26100000 2015 1 0 0 1 A 0 0 1 1 0 0 0 1 A 0 0 1 0 1 0 0 0 1 A 0 27160 Tuition Remission Brad Livingstone Spouse of Board Member Linda Livingstone 108640 Employment Services 0 X 2 39553 Stock Market Value X 1 1234311 Comparable transactions X Auction items 457 322421 Sales Price 0 1 0 Form 990, Part VI, Section B, line 11 Form 990 was prepared by an independent CPA firm. We have a board appointed Tax CPA review our 990 draft on behalf of the board before it is filed. After the filing, we send all our board members a public inspection copy of the 990 and advise them that the full 990 form is available upon request. Form 990, Part VI, Section B, line 12c Documentation of responses is reviewed and any exceptions are noted and followed up on. Form 990, Part VI, Section B, line 15 For positions such as the Headmaster, COO/CFO, VP Advancement, HS Principal and MS Principal, the following is done: 1) Obtain survey from NAIS; 2) Benchmark salaries for above positions for similar schools in California; 3) Above info with historical salaries of these positions are sent to the Compensation Committee of the Board of Directors, and 4) Compensation Committee determines salary increases. This process and approval is recorded in the corporate minutes. Form 990, Part VI, Section C, line 18 Form 990 is also available on Guidestar. Form 990, Part VI, Section C, line 19 Made available upon request. Form 990, Part XI, line 9: Change in Value of Interest Rate Swap Agreement -409,369. Form 990, Part XI, Line 2c: The responsibility for audit oversight and selection of independent public accountants has not changed from the previous year.