2012-03-15T14:24:44-05:00 2011-06-30 VICENTI LLOYD & STUTZMAN LLP 2210 E ROUTE 66 SUITE 100 GLENDORA CA 91740 990 2010-07-01 330891574 ORANGE COUNTY HIGH SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 DR RALPH OPACIC 7145600900 2012-03-15 1 DERRICK DEBRUYNE 6268577300 2010 2016-02-24 21:20:13Z DR RALPH OPACIC 1010 N MAIN STREET SANTA ANA CA 92701 17081934 0 X N/A X 1987 CA OPERATES AS A CALIFORNIA CHARTER SCHOOL 5 5 367 0 0 0 13211130 15520814 0 0 19812 14420 1308300 1546700 14539242 17081934 0 0 0 0 9193178 10006767 0 0 0 5101892 6266499 14295070 16273266 244172 808668 18634389 47487433 19498511 47542887 -864122 -55454 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. 0 0 9679508 1546700 A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY 9679508 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 42 0 1 367 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JOYCE CHRISTENSEN 7145600900 1010 N MAIN ST 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 X 0 0 0 MARIA NEWKIRK FONG 2.00 X 0 0 0 PAUL SATKIN 40.00 X X 0 0 0 RALPH OPACIC 40.00 X 241184 0 6807 STEVE WAGNER 40.00 X 201665 0 12090 CAMBRIA MORGAN 40.00 X 150963 0 5672 SUE VAUGHN 40.00 X 135488 0 15115 MARGHY MOEN 40.00 X 101208 0 20730 MICHAEL CIECEK 40.00 X 100584 0 16981 JOYCE CHRISTENSEN 40.00 X 106497 0 17933 1037589 0 95328 7 0 1 0 0 223393 11664174 3633247 15520814 14420 14420 OTHER REVENUES 900099 903847 903847 OPERATING REVENUES FRO 900099 642853 642853 1546700 17081934 1546700 0 14420 245916 245916 7740044 6950369 789675 647593 552200 95393 1373214 1045507 327707 83468 83468 36696 36696 302592 4 302588 358905 212157 146748 925123 925123 6972 6940 32 1293050 1293050 1548491 1548491 108622 108622 OPERATING EXPENSE 834285 499125 335160 EQUIPMENT AND MAINTENAN 297552 43019 254533 THEATRE EXPENSE 196821 196821 STUDENT RECOGNITION 112332 112332 DISTRICT SERVICE FEES 100028 100028 61562 61034 528 16273266 9679508 6593758 0 2089412 2678100 3258862 3891943 250000 73060 79724 52833160 12927340 12471627 39905820 491428 931846 18634389 47487433 1469505 1421196 776272 17180162 46031455 72572 90236 19498511 47542887 X -1075244 -287007 211122 231553 -864122 -55454 18634389 47487433 808668 0 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45778246 6727186 39051060 6323316 5716240 607076 731598 483914 247684 39905820 FUNDS HELD IN TRUST 90236 90236 17081934 16273266 808668 0 808668 17081934 0 17081934 0 17081934 16273266 0 16273266 0 16273266 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 ORGANIZATIONS 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. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 OCHSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT'S APPLICATION. OCHSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDNETS FROM VARIOUS RACIAL MINORITY GROUPS. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 OCHSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, 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 0 0 0 0 0 0 0 0 0 RALPH OPACIC 241184 0 0 0 0 0 6723 0 84 0 247991 0 0 0 STEVE WAGNER 201665 0 0 0 0 0 12006 0 84 0 213755 0 0 0 CAMBRIA MORGAN 150963 0 0 0 0 0 5588 0 84 0 156635 0 0 0 SUE VAUGHN 135488 0 0 0 0 0 9954 0 5161 0 150603 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM AND IT IS KEPT ON FILE. FORM 990, PART VI, SECTION B, LINE 15 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. FORM 990, PART VI, SECTION C, LINE 18 THE SCHOOL PROVIDES A COPY OF THE 990 TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, 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. OPUS FUND LLC 1010 N MAIN ST SANTA ANA CA 92701 330891574 PROVIDES FACILITIES USE FOR OCHSA CA 834677 29067257 N/A ORANGE COUNTY HIGH SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN STREET SANTA ANA CA 92701 330377341 SUPPORTS ORGANIZATION CA 501 (C)(3) 170(B)(1)(A) (VI) 0 LEGACY FUND 1010 N MAIN STREET SANTA ANA CA 92701 460504300 SUPPORTS ORGANIZATION CA 501 (C)(3) 509(A)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0