ORANGE COUNTY ELEMENTARY ARTS ACADEMY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY ELEMENTARY ARTS ACADEMY (EIN 55-0874759)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201401349349306105
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-14T14:48:21-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952648289 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VAVRINEKTRINEDAY & CO LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550874759 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY EDUCATIONAL ARTS ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ORAN | NameControl |
| Phone | 7145582787 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LINDA HARDMAN-GREENE | Name |
| Title | PRINCIPAL | Title |
| Phone | 7145582787 | Phone |
| Date Signed | 2014-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MATTHEW S MILLER | Name |
| PTIN | P01385220 | PTIN |
| Phone | 9094664410 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LINDA HARDMAN-GREENE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 5362012 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.OCEAA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 74 | TotalNbrEmployees |
| Total Nbr Volunteers | 25 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5024673 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5145695 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 195001 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 209332 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2470 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3777 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 61512 | OtherRevenuePriorYear |
| Other Revenue Current Year | 3208 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5283656 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5362012 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3098778 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3018095 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 17287 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1962167 | OtherExpensePriorYear |
| Other Expenses Current Year | 1957277 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5060945 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4975372 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 222711 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 386640 | RevenuesLessExpensesCY |
| Total Assets BOY | 10024969 | TotalAssetsBOY |
| Total Assets EOY | 11637352 | TotalAssetsEOY |
| Total Liabilities BOY | 9131719 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 10356054 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 893250 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1281298 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3504871 | Expense |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 76973 | Expense |
| Revenue | 141919 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | 67413 | Revenue |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3581844 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 19 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 74 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CSMC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9516943050 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DR KIMBERLY BARRAZA-LYONS | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| JOHN STRAW | ||||||
| VICE PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| MICHELLE NAVARRO | ||||||
| CHAIRPERSON | 2.00 | X | X | 0 | 0 | 0 |
| DR ALFONSO BUSTAMANTE | ||||||
| VICE CHAIRPERSON | 2.00 | X | X | 0 | 0 | 0 |
| BORIS MOLINA BARRERA | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| ROBERTA A KRAUS | ||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 |
| NORMAN ROGERS | ||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | |
| LINDA HARDMAN-GREENE | ||||||
| PRINCIPAL | 40.00 | X | 70456 | 0 | 6883 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 70456 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 6883 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 4968696 | GovernmentGrants |
| All Other Contributions | 176999 | AllOtherContributions |
| Total Contributions | 5145695 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| AFTER SCHOOL PROGRAM | 611710 | 141919 | 141919 |
| STUDENT CAFETERIA SALE | 611710 | 67413 | 67413 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 209332 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3777 | TotalRevenueColumn |
| Exclusion | $3,777 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 3208 | TotalRevenueColumn |
| Exclusion | $3,208 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3208 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5362012 | TotalRevenueColumn |
| Related Or Exempt Function Income | 209332 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $6,985 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70456 | Total |
| Program Services | 70456 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2305683 | Total |
| Program Services | 1558118 | ProgramServices |
| Management And General | 747565 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 268062 | Total |
| Program Services | 245757 | ProgramServices |
| Management And General | 22305 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 373894 | Total |
| Program Services | 335427 | ProgramServices |
| Management And General | 38467 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48153 | Total |
| Management And General | 48153 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 164321 | Total |
| Program Services | 100345 | ProgramServices |
| Management And General | 63976 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2300 | Total |
| Program Services | 2300 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30567 | Total |
| Program Services | 8777 | ProgramServices |
| Management And General | 4503 | ManagementAndGeneral |
| Fundraising | 17287 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 122907 | Total |
| Program Services | 94434 | ProgramServices |
| Management And General | 28473 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71835 | Total |
| Program Services | 67521 | ProgramServices |
| Management And General | 4314 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 742664 | Total |
| Program Services | 730070 | ProgramServices |
| Management And General | 12594 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323672 | Total |
| Program Services | 16967 | ProgramServices |
| Management And General | 306705 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53338 | Total |
| Program Services | 45056 | ProgramServices |
| Management And General | 8282 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| STUDENT NUTRITION | 92306 | 76973 | 15333 |
| INSTRUCTIONAL MATERIALS | 73491 | 73159 | 332 |
| STUDENT SUPPLIES | 56381 | 20707 | 35674 |
| STUDENT TRANSPORTATION | 45490 | 45490 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129852 | Total |
| Program Services | 90287 | ProgramServices |
| Management And General | 39565 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4975372 | Total |
| Program Services | 3581844 | ProgramServices |
| Management And General | 1376241 | ManagementAndGeneral |
| Fundraising | 17287 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 231227 | BOY |
| EOY | 239930 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 243439 | BOY |
| EOY | 2249062 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1580101 | BOY |
| EOY | 985999 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16555 | BOY |
| EOY | 25209 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9340166 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1558112 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7953447 | BOY |
| EOY | 7782054 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 200 | BOY |
| EOY | 355098 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10024969 | BOY |
| EOY | 11637352 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 211865 | BOY |
| EOY | 217422 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8919854 | BOY |
| EOY | 9955833 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 182799 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9131719 | BOY |
| EOY | 10356054 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 893250 | BOY |
| EOY | 1281298 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 893250 | BOY |
| EOY | 1281298 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10024969 | BOY |
| EOY | 11637352 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 386640 | ReconcilationRevenueExpenses |
| Reconcilation Prior Adjustment | 1408 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1430000 | OtherCostOrOtherBasis |
| Book Value | 1430000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7709400 | OtherCostOrOtherBasis |
| Depreciation | 1368582 | Depreciation |
| Book Value | 6340818 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 200766 | OtherCostOrOtherBasis |
| Depreciation | 189530 | Depreciation |
| Book Value | 11236 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7782054 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTEREST PAYABLE | Description |
| Amount | $182,799 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 182799 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 5362012 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 5362012 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5362012 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4975372 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4975372 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4975372 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 0 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | A PUBLIC CALIFORNIA CHARTER SCHOOL, THE POLICY AS STATED IN ARTICLES OF INCORPORATION |
| EXPLANATION OF DOCUMENT RETENTION | SCHEDULE E, PART I, LINE 4 | A CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OCEAA FACILITIES LLC | BusinessNameLine1 |
Address US AddressUS
| 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 | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
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