ORANGE COUNTY SCHOOL OF THE ARTS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY SCHOOL OF THE ARTS (EIN 33-0891574)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-03-06
- IRS object ID
- 201420659349301207
- Schema version
- 2012v2.3
- 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 | 2014-03-06T19:41:07-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICENTI LLOYD & STUTZMAN | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330891574 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY HIGH SCHOOL | BusinessNameLine1 |
| Business Name Line2 | OF THE ARTS | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ORAN | NameControl |
| Phone | 7145600900 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DR RALPH OPACIC | Name |
| Title | PRESIDENT | Title |
| Phone | 7145600900 | Phone |
| Date Signed | 2014-02-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DERRICK DEBRUYNE CPA | Name |
| Phone | 6268577300 | Phone |
| Date Prepared | 2014-02-17 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 19310242 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1987 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE ORANGE COUNTY HIGH 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 423 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 16918344 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 17907981 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9906 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5297 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1280081 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1396964 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 18208331 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19310242 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11276199 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11984972 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7259801 | OtherExpensePriorYear |
| Other Expenses Current Year | 7667110 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 18536000 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19652082 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -327669 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -341840 | RevenuesLessExpensesCY |
| Total Assets BOY | 46737374 | TotalAssetsBOY |
| Total Assets EOY | 46836190 | TotalAssetsEOY |
| Total Liabilities BOY | 47120497 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 47561153 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -383123 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -724963 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE ORANGE COUNTY HIGH 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 11853328 | Expense |
| Revenue | 1396964 | Revenue |
| Description | A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. | Description |
| Total Program Service Expense | 11853328 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 43 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 423 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | 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 | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOYCE CHRISTENSEN | NamePerson |
| Telephone Number | 7145600900 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| 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 | |||
| MICHAEL MEKJIAN | ||||||||
| CHAIRMAN | 2.00 | X | 0 | 0 | 0 | 2.00 | ||
| MARIA NEWKIRK FONG | ||||||||
| ALTERNATE ME | 2.00 | X | 0 | 0 | 0 | |||
| PAUL SATKIN | ||||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| RALPH OPACIC | ||||||||
| PRESIDENT & | 40.00 | 261959 | 0 | 22651 | 24.00 | X | ||
| STEVEN WAGNER | ||||||||
| VP OF OPERAT | 40.00 | 213908 | 0 | 18327 | 6.00 | X | ||
| CAMBRIA MORGAN | ||||||||
| DIRECTOR OF | 40.00 | 155589 | 0 | 4564 | 6.00 | X | ||
| JOYCE CHRISTENSEN | ||||||||
| DIRECTOR OF | 40.00 | 110876 | 0 | 16692 | 6.00 | X | ||
| MICHAEL CIECEK | ||||||||
| ASSISTANT PR | 40.00 | 109647 | 0 | 27532 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 851979 | TotalReportableCompFromOrg |
| Total Other Compensation | 89766 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Federated Campaigns | 53409 | FederatedCampaigns |
| Related Organizations | 560158 | RelatedOrganizations |
| Government Grants | 12812795 | GovernmentGrants |
| All Other Contributions | 4481619 | AllOtherContributions |
| Total Contributions | 17907981 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5297 | TotalRevenueColumn |
| Exclusion | $5,297 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| OTHER REVENUES | 847008 | 847008 |
| OPERATING REVENUES FROM PRODU | 549956 | 549956 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1396964 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19310242 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1396964 | RelatedOrExemptFunctionIncome |
| Exclusion | $5,297 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 311700 | Total |
| Program Services | 46125 | ProgramServices |
| Management And General | 265575 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9024086 | Total |
| Program Services | 8199513 | ProgramServices |
| Management And General | 824573 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 748733 | Total |
| Program Services | 639895 | ProgramServices |
| Management And General | 108838 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1900453 | Total |
| Program Services | 1464947 | ProgramServices |
| Management And General | 435506 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56277 | Total |
| Management And General | 56277 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6000 | Total |
| Management And General | 6000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 442747 | Total |
| Management And General | 442747 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 603538 | Total |
| Program Services | 408800 | ProgramServices |
| Management And General | 194738 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 469618 | Total |
| Management And General | 469618 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1735474 | Total |
| Management And General | 1735474 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1980932 | Total |
| Management And General | 1980932 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143218 | Total |
| Management And General | 143218 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| OPERATING EXPENSE | 1163076 | 615439 | 547637 |
| OTHER EXPENSES | 438584 | 94588 | 343996 |
| THEATRE EXPENSE | 258422 | 258422 | |
| DISTRICT SERVICE FEES | 243625 | 243625 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125599 | Total |
| Program Services | 125599 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19652082 | Total |
| Program Services | 11853328 | ProgramServices |
| Management And General | 7798754 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1590308 | BOY |
| EOY | 2731538 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8992 | BOY |
| EOY | 14341 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4664117 | BOY |
| EOY | 3371666 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 250000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129330 | BOY |
| EOY | 150615 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 56133107 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16555477 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39512125 | BOY |
| EOY | 39577630 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 832502 | BOY |
| EOY | 740400 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46737374 | BOY |
| EOY | 46836190 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1571153 | BOY |
| EOY | 1580516 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5052 | BOY |
| EOY | 6297 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45461842 | BOY |
| EOY | 44870527 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82450 | BOY |
| EOY | 1103813 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47120497 | BOY |
| EOY | 47561153 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -643220 | BOY |
| EOY | -1020390 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 260097 | BOY |
| EOY | 295427 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -383123 | BOY |
| EOY | -724963 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46737374 | BOY |
| EOY | 46836190 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -341840 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 48393267 | OtherCostOrOtherBasis |
| Depreciation | 9804983 | Depreciation |
| Book Value | 38588284 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6877737 | OtherCostOrOtherBasis |
| Depreciation | 6180012 | Depreciation |
| Book Value | 697725 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 862103 | OtherCostOrOtherBasis |
| Depreciation | 570482 | Depreciation |
| Book Value | 291621 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 39577630 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| LINE OF CREDIT | $1,000,000 |
| FUNDS HELD IN TRUST | $103,813 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1103813 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 19310242 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 19310242 | RevenueSubtotal |
| Total Revenue Per Form990 | 19310242 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19652082 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 19652082 | ExpensesSubtotal |
| Total Expenses Per Form990 | 19652082 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LIABILITY UNDER FIN 48 FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PAGE 3, PART X | ReturnReference |
| Explanation | THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ENTITY AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. 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. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | false | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | OCHSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENTS APPLICATION OCHSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY AND CURRENTLY ENROLLS STUDNETS FROM VARIOUS RACIAL MINORITY GROUPS |
| LACK OF RECORDS EXPLANATION | SCHEDULE E LINE 4 | OCHSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | AS A PUBLIC CHARTER SCHOOL OCHSA RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL ADDITIONALLY OCHSA IS ELIGIBLE FOR LOCAL STATE FEDERAL PROGRAMS AND CALIFORNIA LOTTERY FUNDS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|
| RALPH OPACIC | ||||
| PRESIDENT & CEO | 261959 | 22567 | 84 | 284610 |
| STEVEN WAGNER | ||||
| VP OF OPERATIONS | 213908 | 18243 | 84 | 232235 |
| CAMBRIA MORGAN | ||||
| DIRECTOR OF MARKETIN | 155589 | 4480 | 84 | 160153 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE ORANGE COUNTY HIGH 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. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY, BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM AND IT IS KEPT ON FILE. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | 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 |
| COMPENSATION PROCESS FOR OFFICERS | 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 |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPUS FUND LLC | BusinessNameLine1 |
Address US AddressUS
| 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 | PROVIDES F | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Total Income | 1500000 | TotalIncome |
| EOY Assets | 27471665 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| ORANGE COUNTY HIGH SCHOOL OF THE AR | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 330377341 | SUPPORTS O | CA | 501C3 | 5 | N/A | false |
| LEGACY FUND | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 460504300 | SUPPORTS O | CA | 501C3 | 9 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Comments