2014-02-14T11:25:50-06:00 2013-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2012-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Liz Carey 8185759900 2014-02-14 1 David C Moja P00747006 7149619300 2012 2015-11-30 17:44:51Z Jeffrey H Woodcock 31749 La Tienda Drive Westlake Village CA 91362 52396682 0 X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 15 14 444 600 -123784 -61150 4118638 4288052 39122849 43223122 21170 191583 -88859 97 43173798 47702854 8373584 9221210 0 0 17408366 18563492 9333 26399 915922 15809743 16419239 41601026 44230340 1572772 3472514 99575055 109452674 49791527 54746663 49783528 54706011 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 35236036 9221210 39126478 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 6-30-13, total students were 1,423.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. 2783051 3098486 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. 924862 1074308 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. 38943949 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 1 139 2 1 444 1 1 1 0 0 0 0 1 1 0 0 0 0 X 15 14 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 1.00 X X 0 0 0 Kris Thabit 1.00 X X 0 0 0 Michelle Hiepler 1.00 X X 0 0 0 Edward Atsinger 1.00 X 0 0 0 John Bedrosian 1.00 X 0 0 0 Bill Crockett 1.00 X 0 0 0 William Dallas 1.00 X 0 0 0 Randy Farwell 1.00 X 0 0 0 Linda Livingstone 1.00 X 0 0 0 Brian Matthews 1.00 X 0 0 0 Robert Peddicord 1.00 X 0 0 0 Dallas Price-Van Breda 1.00 X 0 0 0 William Simon 1.00 X 0 0 0 Allyson Weinberg 1.00 X 0 0 0 Karl Zeile 1.00 X 0 0 0 Jeff Woodcock 40.00 X 255521 0 135841 Paul Oberhaus 40.00 X 184322 0 58079 Anne Carey 40.00 X 129030 0 19343 John Huffman 40.00 X 161308 0 11464 Kirk Miyashiro 40.00 X 145795 0 10747 Christine Napolitano 40.00 X 136101 0 5507 Andre Chevalier 40.00 X 208920 0 45759 Paul Long 40.00 X 141338 0 10722 Nan Papenhausen 40.00 X 120316 0 4859 1482651 0 302321 16 0 1 0 PBJ Facility Solutions Ltd 2418 Leaflock Avenue Westlake Village CA 91361 Facility Management Services 810988 CPI Solutions 5999 Ridgeview Street Unit A Camarillo CA 93012 Technology consulting/computer maint 634567 Apex General Contractors Inc 1250 North Olive Street Ventura CA 93001 Construction services 401428 Bolton & Company PO Box 6030 Pasadena CA 91102 Insurance services. 250551 Andrews International Inc PO Box 935461 Atlanta GA 311935461 Security services 210062 13 749754 3538298 527217 4288052 Tuition & Fees 611710 39214583 39214583 Auxiliary Income 611710 3796855 3796855 Other Program Income 611710 211684 211684 43223122 114327 114327 927230 918258 8972 8972 -123784 132756 3409141 3331885 77256 77256 77256 228975 749754 322300 -93325 -93325 35900 27600 8300 8300 169935 93785 76150 76150 47702854 43299272 -123784 239314 9221210 9221210 990499 782494 188195 19810 95758 95758 14649252 11553802 2800645 294805 510201 402103 97803 10295 1092925 863364 207698 21863 1224857 967637 232723 24497 906659 867672 29920 9067 62245 49796 9337 3112 65787 52630 9868 3289 26399 26399 99997 87054 9741 3202 463999 139200 324799 306905 245524 46036 15345 333480 220066 112313 1101 3721862 3517653 155320 48889 16359 11155 2816 2388 721476 697667 23809 3484431 3369445 114986 472826 378261 70924 23641 Student Programs 3487172 3487172 Other Admin Expenses 750927 552630 117858 80439 Other Auxiliary Expense 658118 658118 Athletics 476826 476826 390170 385912 1277 2981 44230340 38943949 4370469 915922 11051976 12055402 313490 529257 166134 158361 58102 68599 582314 898757 108137481 28906683 68877777 79230798 17661817 15609402 575634 627938 287811 274160 99575055 109452674 7095636 7782733 13861693 13747775 27600000 32285160 1234198 930995 49791527 54746663 X 49009806 53729990 773722 976021 49783528 54706011 99575055 109452674 X 3472514 1146766 303203 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180934 2917 24927 208778 160674 14166 6094 180934 131783 28891 160674 117090 14693 131783 141757 -24667 117090 1.00000 0 0 7472180 7472180 59563432 13121631 46441801 17834961 1925030 15909931 12992097 9189433 3802664 10274811 4670589 5604222 79230798 Interest Rate Swap Agreement 930995 930995 X 41293556 1146766 -8918007 -7771241 49064797 -1361943 -1361943 47702854 36371073 1361943 1361943 35009130 9221210 9221210 44230340 Description of Intended Use of Endowment Funds: Part V, Line 4: To begin the development of a permanent endowment fund. Description of Uncertain Tax Positions Under FIN 48: 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, 2013, 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 -9,221,210. Change in Value of Interest Rate Swap Agreement 303,203. Part XI, Line 4b - Other Adjustments: Special Event & Gaming Expenses Reported on Form 990, Part VIII -349,900. Rental Expenses Reported on Form 990, Part VIII -918,258. Cost of Goods Sold Reported on Form 990, Part VIII -93,785. Part XII, Line 2d - Other Adjustments: Special Event & Gaming Expenses Reported on Form 990, Part VIII 349,900. Rental Expense Reported on Form 990, Part VIII 918,258. Cost of Goods Sold Reported on Form 990, Part VIII 93,785. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Tuition Revenue 9,221,210. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Explanation of Nondiscriminatory Policy Publication 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 100960 East Asia and the Pacific 0 0 Program Services Short Term Mission Trips 27228 Europe 0 0 Program Services Short Term Mission Trips 33570 South Asia 0 0 Program Services Short Term Mission Trips 42982 Sub-Saharan Africa 0 0 Program Services Short Term Mission Trips 33048 0 0 0 0 0 0 237788 0 237788 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, 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 26399 -26399 26399 -26399 Annual Auction Dinner 731886 614661 117225 202548 Golf Tournament 246843 135093 111750 95880 23872 978729 749754 228975 95880 226420 322300 -93325 35900 10100 17500 0 35900 10100 17500 27600 8300 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 Staff Accountant 31749 La Tienda Drive Westlake Village CA 91362 0 NA 0 1 Financial Aid for Tuition 608 9221210 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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 255521 0 0 0 0 0 128031 0 8060 0 391612 0 0 0 Paul Oberhaus 184322 0 0 0 0 0 49628 0 8702 0 242652 0 0 0 John Huffman 161308 0 0 0 0 0 6574 0 5141 0 173023 0 0 0 Kirk Miyashiro 145795 0 0 0 0 0 5933 0 5067 0 156795 0 0 0 Andre Chevalier 208920 0 0 0 0 0 2184 0 43735 0 254839 0 0 0 Paul Long 141338 0 0 0 0 0 5908 0 5067 0 152313 0 0 0 Part I, Line 4a A. Chevalier, a highest compensated employee, was terminated on 9/6/2012 and was paid a severance of $104,057 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 Colorado Educational and Cultural Facilities Authority 840896727 196458V59 2006-06-01 30000000 Construct additions, improvements, renovations and currently refund taxable 0 0 0 A 30568483 344871 13763657 2008 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 26240 Tuition Remission 52480 Financial Aid Brad Livingstone Spouse of Board Member Linda Livingstone 95758 Employment Services 0 X 2 34795 Stock Market Value X Auction items 860 492422 Sales Price 0 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): Donated securities are reported by the number of donations received. Auction items are reported by the number of items received. Form 990, Part VI, Section B, line 11 Form 990 was prepared by an independent CPA firm. We have one board member, who is a retired tax partner from a large CPA firm, review our 990 draft 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 Development, 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in Value of Interest Rate Swap Agreement 303,203. Audit Committee Oversight Form 990, Part XI, Line 2c: The responsibility for audit oversight and selection of independent public accountants has not changed from the previous year. Schedule K, Part II, Line 5: Of the $344,871 issuance costs from proceeds, $35,000 related to credit enhancement fees. Schedule K, Part II, Line 7: Capital Expenditures from proceeds reflect only the new money portion of the 2006 Bonds and exclude the current refunding portion.