2014-03-06T19:41:07-06:00 2013-06-30 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2012-07-01 330891574 ORANGE COUNTY HIGH SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 DR RALPH OPACIC 7145600900 2014-02-15 true DERRICK DEBRUYNE CPA 6268577300 2014-02-17 2012 2016-02-25 16:41:14Z 1010 N MAIN STREET SANTA ANA CA 92701 19310242 false X N/A X 1987 CA 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. 6 6 423 0 16918344 17907981 0 9906 5297 1280081 1396964 18208331 19310242 0 0 11276199 11984972 0 0 7259801 7667110 18536000 19652082 -327669 -341840 46737374 46836190 47120497 47561153 -383123 -724963 X 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. false false 11853328 1396964 A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. 11853328 true false false false false false false false false false true false false false true true true false true false false false false false false false false false false true false false false false false false false false false false false false true true false false false true 43 0 true 423 true false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false CA X X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 CAROLYN BREEDEN 2.00 X 0 0 0 BRADLEY ELLIS 2.00 X 0 0 0 GARY HUMPHREYS 2.00 X 0 0 0 MICHAEL MEKJIAN 2.00 2.00 X 0 0 0 MARIA NEWKIRK FONG 2.00 X 0 0 0 PAUL SATKIN 2.00 X 0 0 0 RALPH OPACIC 40.00 24.00 X 261959 0 22651 STEVEN WAGNER 40.00 6.00 X 213908 0 18327 CAMBRIA MORGAN 40.00 6.00 X 155589 0 4564 JOYCE CHRISTENSEN 40.00 6.00 X 110876 0 16692 MICHAEL CIECEK 40.00 X 109647 0 27532 851979 89766 5 false true false 53409 560158 12812795 4481619 17907981 5297 5297 OTHER REVENUES 847008 847008 OPERATING REVENUES FROM PRODU 549956 549956 1396964 19310242 1396964 5297 311700 46125 265575 9024086 8199513 824573 748733 639895 108838 1900453 1464947 435506 56277 56277 6000 6000 442747 442747 603538 408800 194738 469618 469618 1735474 1735474 1980932 1980932 143218 143218 OPERATING EXPENSE 1163076 615439 547637 OTHER EXPENSES 438584 94588 343996 THEATRE EXPENSE 258422 258422 DISTRICT SERVICE FEES 243625 243625 125599 125599 19652082 11853328 7798754 0 1590308 2731538 8992 14341 4664117 3371666 250000 129330 150615 56133107 16555477 39512125 39577630 832502 740400 46737374 46836190 1571153 1580516 5052 6297 45461842 44870527 82450 1103813 47120497 47561153 X -643220 -1020390 260097 295427 -383123 -724963 46737374 46836190 -341840 X false true X true false X 48393267 9804983 38588284 6877737 6180012 697725 862103 570482 291621 39577630 LINE OF CREDIT 1000000 FUNDS HELD IN TRUST 103813 1103813 X 19310242 19310242 19310242 19652082 19652082 19652082 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X 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. true true true true false true true false false false false false false false false true false true 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 X X false false false false false false false false false RALPH OPACIC 261959 22567 84 284610 STEVEN WAGNER 213908 18243 84 232235 CAMBRIA MORGAN 155589 4480 84 160153 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. 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