2024-04-03T14:14:55-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT & CEO 7145600900 2024-04-02 1 TEREN SHAFFER 999009999 0 DERRICK DEBRUYNE CPA P00591016 6268577300 2024-04-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TEREN SHAFFER 1010 N MAIN STREET SANTA ANA CA 92701 44917151 0 X WWW.OCSARTS.NET X 1987 CA OPERATES A CHARTER SCHOOL THAT EMBRACES AND ENCOURAGES ARTISTIC CREATIVITY AND ACADEMIC EXCELLENCE. 5 5 565 42 0 0 36996376 41821575 1282224 1405898 16981 44651 1179382 1598401 39474963 44870525 0 0 0 0 26710704 29510241 0 0 655874 15623350 16922568 42334054 46432809 -2859091 -1562284 13072907 30374827 5120843 23985047 7952064 6389780 WE PROVIDE AN UNPARALLELED ARTS AND ACDADEMIC EDUCATION IN A CREATIVE, CHALLENGING AND NURTURING ENVIRONMENT TO A DIVERSE STUDENT BODY PASSIONATE ABOUT THE ARTS, PREPARING THEM TO REACH THEIR HIGHEST POTENTIAL. 0 0 34831149 2250646 ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION UNDER THE LAWS OF THE STATE OF CALIFORNIA. THE ORGANIZATION CONSISTS OF A CHARTER SCHOOL AND THE LEGACY FUND, A RELATED PARTY OF THE SCHOOL FORMED TO PURCHASE AND MANAGE PROPERTIES TO BE RENTED TO THE SCHOOL. OCSA CONSISTS OF APPROXIMATELY 2,253 STUDENTS IN GRADES 7-12. 34831149 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 88 0 565 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X MELISSA O'NEILL 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 STEVE WAGNER VP OF OPERATIONS 40.00 6.00 X 354908 0 53534 TEREN SHAFFER PRESIDENT & CEO 40.00 24.00 X 279502 0 66121 MELISSA O'NEILL DIRECTOR OF FINANCE 40.00 X 172047 0 49721 MICHAEL CIECEK PRINCIPAL 40.00 X 219419 0 47777 WILLIAM WALLACE DEAN OF FACILITIES 40.00 X 200302 0 57805 JENA DUCA DIR. OF HUMAN RESOURCES 40.00 X 209374 0 40063 BECCA FREELAND DEAN OF STUDENT SERVICES 40.00 X 177715 0 51255 ELIZABETH TON VP OF DEVELOPMENT 40.00 X 171996 0 53838 HALIM DHANIDINA CHAIR 2.00 X X 0 0 0 VINCENT FOLEY SECRETARY 2.00 X X 0 0 0 JESSICA HERTHEL MEMBER 2.00 X X 0 0 0 PAUL SATKIN MEMBER 2.00 X 0 0 0 GARY HUMPHREYS MEMBER 2.00 X 0 0 0 1785263 0 420114 74 0 1 0 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SOUTH HOPE ST 43RD FLOOR LOS ANGELES CA 900711422 LEGAL 223719 MARGARET A CHIDESTER & ASSOC 17762 COWAN 1ST FLOOR IRVINE CA 92614 LEGAL 172483 SCHOOLABILITY PO BOX 21565 ALBUQUERQUE NM 87154 PAYROLL PROCESSING 151541 3 1999383 31251293 8570899 69767 41821575 PRODUCTION INCOME 900099 678158 678158 STUDENT ACTIVITIES INCOME 900099 392232 392232 TESTING INCOME 900099 222918 222918 TRANSPORTATION INCOME-DAILY 900099 112590 112590 1405898 44651 44651 116564 46626 69938 69938 69938 379272 0 379272 379272 FOOD SERVICES 900099 663657 663657 OTHER REVENUE 900099 443657 423599 20058 SERVICE FEES 900099 41877 41877 1149191 44870525 2250646 0 798304 1078839 809130 226555 43154 20747527 17940585 2409757 397185 3939790 3364045 540915 34830 2986673 2584534 391851 10288 757412 654324 100128 2960 246096 246096 1561421 1561421 50010 50010 1338130 323160 1014970 46251 46251 1274198 1274198 63255 51869 9488 1898 5652329 5082434 569895 175487 175487 35976 35976 35280 35280 1216770 1216770 341036 341036 CUSTODIAL 741664 370832 353170 17662 OUTSIDE SECURITY 429697 214848 204616 10233 STAFF DEVELOPMENT 312796 156398 148949 7449 INSTRUCTIONAL MATERIALS 286161 286161 3116011 1529316 1456480 130215 46432809 34831149 10945786 655874 2247506 1784091 3706403 2682151 2532375 2066753 322787 200703 248864 266630 21886088 18827085 3865554 3059003 149418 20315496 13072907 30374827 3703165 2561838 95975 214284 280000 280000 1041703 20928925 5120843 23985047 X 7680438 5932704 271626 457076 7952064 6389780 13072907 30374827 -1562284 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7847155 3172176 4674979 12005361 11155389 849972 2033572 4499520 -2465948 3059003 OTHER ASSETS 187583 OPERATING RIGHT-OF-USE ASSET 20127913 20315496 FUNDS HELD IN TRUST 241012 DUE TO RELATED PARTIES 560000 OPERATING LEASE LIABILITY 20127913 20928925 X 44917151 0 44917151 -46626 -46626 44870525 46479435 46626 46626 46432809 0 46432809 PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. 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. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ORGANIZATION FILES AN EXEMPT ORGANIZATION RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME FORM 990, SCHEUDLE D, PART XI, LINE 4B RENTAL INCOME WAS NET AGAINST RELATED EXPENSES, CAUSING BOTH REVENUES AND EXPENSES ON THE 990 TO BE $46,626 LOWER THAN REPORTED ON THE AUDITED FINANCIAL STATEMENTS. FORM 990, SCHEUDLE D, PART XII, LINE 2D RENTAL INCOME WAS NET AGAINST RELATED EXPENSES, CAUSING BOTH REVENUES AND EXPENSES ON THE 990 TO BE $46,626 LOWER THAN REPORTED ON THE AUDITED FINANCIAL STATEMENTS. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OCSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT'S APPLICATION. OCSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, PART I, LINE 4 OCSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, OCSA RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, OCSA IS ELIGIBLE FOR LOCAL, STATE, FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. X X X 0 0 0 0 0 0 0 0 0 STEVE WAGNER VP OF OPERATIONS 320486 0 0 0 34422 0 53450 0 84 0 408442 0 0 0 TEREN SHAFFER PRESIDENT & CEO 260022 0 0 0 19480 0 47004 0 19117 0 345623 0 0 0 MELISSA O'NEILL DIRECTOR OF FINANCE 143212 0 0 0 28835 0 30604 0 19117 0 221768 0 0 0 MICHAEL CIECEK PRINCIPAL 218939 0 0 0 480 0 39575 0 8202 0 267196 0 0 0 WILLIAM WALLACE DEAN OF FACILITIES 199822 0 0 0 480 0 36308 0 21497 0 258107 0 0 0 JENA DUCA DIR. OF HUMAN RESOURCES 164885 0 0 0 44489 0 39979 0 84 0 249437 0 0 0 BECCA FREELAND DEAN OF STUDENT SERVICES 177235 0 0 0 480 0 32138 0 19117 0 228970 0 0 0 ELIZABETH TON VP OF DEVELOPMENT 162816 0 0 0 9180 0 39479 0 14359 0 225834 0 0 0 X 2000 FAIR MARKET VALUE X DRUMS 0 22200 FAIR MARKET VALUE X PARTY SUPPLIES 0 13033 FAIR MARKET VALUE X COSTUMES AND PROCESSIONAL FEES 0 7707 FAIR MARKET VALUE X D-ILA PROJECTOR 0 6000 FAIR MARKET VALUE X PIANO EQUIPMENT 0 2159 FAIR MARKET VALUE X POSTERS AND PRINTS 0 1890 FAIR MARKET VALUE X BOTTLE OF WINE 0 500 FAIR MARKET VALUE X BASS AMP 0 418 FAIR MARKET VALUE X GIFT CERTIFICATE 0 200 FAIR MARKET VALUE X THEATRE TICKETS 0 160 FAIR MARKET VALUE KOMODO PRODUCTIONS PACK 0 0 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. 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. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. OCSA FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330377341 FUNDRAISING CA 501(C)(3) LINE 7 N/A 0 LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 FACILITIES FOR EDUCATION CA 501(C)(3) LINE 7 N/A 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 EDUCATION CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330970818 FUNDRAISING CA 501(C)(3) LINE 7 N/A 0 SMG ARTS MANAGEMENT LLC 1010 N MAIN ST SANTA ANA CA 92701 813637389 SUPPORT CA N/A N/A 0 0 0 0 1 1 1 0 0 0 1 0 1 1 0 1 1 0 1 0 0