ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION: Form 990, tax year 2022
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- Organization
- ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION (EIN 33-0377341)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-15
- IRS object ID
- 202431069349300533
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-15T12:46:30-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2210 EAST ROUTE 66 | AddressLine1Txt |
| City | GLENDORA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91740 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330377341 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY SCHOOL OF THE ARTS | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ORAN | BusinessNameControlTxt |
| Phone | 7145600900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927013608 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TEREN SHAFFER | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 7145600900 | PhoneNum |
| Signature | 2024-04-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TEREN | PersonFirstNm |
| Person Last | SHAFFER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DERRICK DEBRUYNE CPA | PreparerPersonNm |
| PTIN | P00591016 | PTIN |
| Phone | 6268577300 | PhoneNum |
| Preparation | 2024-04-02 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TEREN SHAFFER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927013608 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,302,239 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OCSARTS.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 29 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 44 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,645,619 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,042,815 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $940,821 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $953,416 | CYProgramServiceRevenueAmt |
| PY Investment Income | $107,293 | PYInvestmentIncomeAmt |
| CY Investment Income | $80,935 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$576,549 | PYOtherRevenueAmt |
| CY Other Revenue | -$683,950 | CYOtherRevenueAmt |
| PY Total Revenue | $7,117,184 | PYTotalRevenueAmt |
| CY Total Revenue | $5,393,216 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,986,116 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,144,214 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,525,137 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,760,929 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $759,572 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,448,816 | PYOtherExpensesAmt |
| CY Other Expenses | $1,402,978 | CYOtherExpensesAmt |
| PY Total Expenses | $6,960,069 | PYTotalExpensesAmt |
| CY Total Expenses | $5,308,121 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $157,115 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $85,095 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,015,604 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,175,272 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $324,751 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $790,318 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,690,853 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,384,954 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORANGE COUNTY HIGH SCHOOL OF THE ARTS FOUNDATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION WHOSE SPECIFIC AND PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY HIGH SCHOOL OF THE ARTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,020,379 | ExpenseAmt |
| Grant | $90,500 | GrantAmt |
| Revenue | $1,002,347 | RevenueAmt |
| Desc | OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,054,331 | ExpenseAmt |
| Grant | $1,054,331 | GrantAmt |
| Desc | CONTRIBUTION TO LEGACY FUND STUDENTS FIRST CAPITAL CAMPAIGN. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $999,383 | ExpenseAmt |
| Grant | $999,383 | GrantAmt |
| Desc | CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,074,093 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 54 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 29 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MELISSA O'NEILL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7145600900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET SANTA ANA | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927013608 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| STEVE WAGNER | |||||||
| VP OF OPERATIONS | 6.00 | 40.00 | Yes (X) | $0 | $356,376 | $53,534 | |
| TEREN M SHAFFER | |||||||
| PRESIDENT AND CEO | 24.00 | 40.00 | Yes (X) | $0 | $280,462 | $66,121 | Yes (X) |
| JASON HERTHEL | |||||||
| BOARD CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KEVIN ROSENBERG | |||||||
| VICE CHAIR, HUMAN CAPITAL | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ALI LEVIN | |||||||
| VICE CHAIR, HUMAN CAPITAL | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EOIN L KREDITOR JD | |||||||
| VICE CHAIR, LEGACY GIVING | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JENNIFER STERNSHEIN | |||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KEVIN TIBER | |||||||
| TREASURER/VICE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| HALIM DHANIDINA | |||||||
| BOT REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| VINCENT J FOLEY JR | |||||||
| BOARD MEMBER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HAERAN PARK ZEDECK | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BRUCE E CHAPMAN | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LISA ARGYROS | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JIM BERGMAN | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| SAINI KANNAN | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LISA BRENNAN | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LEE RUNNELS | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| GILLIAN HAYES | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| PATRICIA JUAREZ | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JEFFREY EVANS | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| CHRISTINE WALKER-BOWMAN | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JIM CONROY | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LAMIA GABAL | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVEN HO | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MARTIN HOWARD | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHAEL LAVEN | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| DON STEINER | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BRYAN GIGLIA | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| KIMBERLEY LAKES | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ANDREW KEYOUNG | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ERIN SAMUELI | |||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $636,838 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $119,655 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,461,448 | FundraisingAmt |
| All Other Contributions | $3,581,367 | AllOtherContributionsAmt |
| Noncash Contributions | $36,898 | NoncashContributionsAmt |
| Total Contributions | $5,042,815 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CSARTS ACADEMY REVENUE | 900099 | $668,151 | $668,151 |
| PERFORMANCE HONORARIA MONTAGE | 900099 | $164,633 | $164,633 |
| SUPPORT ORGANIZATIONS | 900099 | $120,632 | $120,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $953,416 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,333 | TotalRevenueColumnAmt |
| Exclusion | $50,333 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $32,762 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,160 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,602 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,602 | TotalRevenueColumnAmt |
| Exclusion | $30,602 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $169,634 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,461,448 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $906,863 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$737,229 | TotalRevenueColumnAmt |
| Exclusion | -$737,229 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| PRODUCTION FEES | 900099 | $34,646 | $34,646 | |
| PRIVATE LESSONS INCOME | 900099 | $14,285 | $14,285 | |
| MISCELLANEOUS | 900099 | $4,348 | $4,348 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $53,279 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,393,216 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,002,347 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$651,946 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,053,714 | TotalAmt |
| Program Services | $2,053,714 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,500 | TotalAmt |
| Program Services | $90,500 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,174,006 | TotalAmt |
| Program Services | $872,220 | ProgramServicesAmt |
| Management And General | $188,581 | ManagementAndGeneralAmt |
| Fundraising | $113,205 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,027 | TotalAmt |
| Program Services | $147,505 | ProgramServicesAmt |
| Management And General | $40,232 | ManagementAndGeneralAmt |
| Fundraising | $119,290 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,283 | TotalAmt |
| Program Services | $59,325 | ProgramServicesAmt |
| Management And General | $39,273 | ManagementAndGeneralAmt |
| Fundraising | $93,685 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,613 | TotalAmt |
| Program Services | $43,698 | ProgramServicesAmt |
| Management And General | $10,669 | ManagementAndGeneralAmt |
| Fundraising | $33,246 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,831 | TotalAmt |
| Program Services | $1,831 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,370 | TotalAmt |
| Management And General | $25,370 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,093 | TotalAmt |
| Program Services | $55,093 | ProgramServicesAmt |
| Management And General | $13,600 | ManagementAndGeneralAmt |
| Fundraising | $54,400 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,085 | TotalAmt |
| Management And General | $23,085 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,189 | TotalAmt |
| Program Services | $32,168 | ProgramServicesAmt |
| Management And General | $40,347 | ManagementAndGeneralAmt |
| Fundraising | $10,674 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,198 | TotalAmt |
| Program Services | $39 | ProgramServicesAmt |
| Management And General | $2,024 | ManagementAndGeneralAmt |
| Fundraising | $8,135 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,589 | TotalAmt |
| Program Services | $17,506 | ProgramServicesAmt |
| Management And General | $11,032 | ManagementAndGeneralAmt |
| Fundraising | $5,051 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,015 | TotalAmt |
| Program Services | $433 | ProgramServicesAmt |
| Management And General | $18,734 | ManagementAndGeneralAmt |
| Fundraising | $4,848 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| SPECIAL EVENTS | $568,935 | $370,127 | $198,808 | |
| STUDENT PROD. SUPPORT | $480,233 | $323,964 | $117,869 | $38,400 |
| OTHER EXPENSES | $21,000 | -$2,470 | $361 | $23,109 |
| INSTRUCTIONAL SUPPORT | $8,440 | $8,440 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,308,121 | TotalAmt |
| Program Services | $4,074,093 | ProgramServicesAmt |
| Management And General | $474,456 | ManagementAndGeneralAmt |
| Fundraising | $759,572 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,685,617 | BOYAmt |
| EOY | $1,926,723 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,675 | BOYAmt |
| EOY | $90,083 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,614 | BOYAmt |
| EOY | $124,736 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $950,000 | BOYAmt |
| EOY | $950,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,577 | BOYAmt |
| EOY | $7,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,723 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,723 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,121 | BOYAmt |
| EOY | $76,440 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,015,604 | BOYAmt |
| EOY | $3,175,272 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,909 | BOYAmt |
| EOY | $95,033 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $539,470 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,842 | BOYAmt |
| EOY | $155,815 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $324,751 | BOYAmt |
| EOY | $790,318 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,179,314 | BOYAmt |
| EOY | $1,845,200 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $511,539 | BOYAmt |
| EOY | $539,754 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,690,853 | BOYAmt |
| EOY | $2,384,954 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,015,604 | BOYAmt |
| EOY | $3,175,272 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $85,095 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,490 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$396,484 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,098,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,171,371 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,272,123 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,645,619 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,212,449 | CurrentTaxYearAmt |
| Total | $19,400,166 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,098,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,171,371 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,272,123 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,645,619 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,212,449 | CurrentTaxYearAmt |
| Total | $19,400,166 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,230,075 | SubstantialContributorsTotAmt |
| Public Support Total170 | $17,170,091 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,629 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,417 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $36,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,708 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,333 | CurrentTaxYearAmt |
| Total | $188,442 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,940 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $740,054 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $668,151 | CurrentTaxYearAmt |
| Total | $1,434,145 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $21,022,753 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,915,306 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.81670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.81640 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | SUPPORT ORGANIZATIONS - 2021 AMOUNT: $ 740,054. 2022 AMOUNT: $ 668,151. MISC - 2018 AMOUNT: $ 25,940. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $410,650 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $39,731 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $450,381 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $477,290 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$66,640 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $410,650 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $379,296 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $97,994 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $477,290 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $364,222 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $15,074 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $379,296 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $358,569 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,653 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $364,222 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,723 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,723 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO OCSA | Desc |
| Amt | $155,815 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $155,815 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,335,223 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,490 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $29,654 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $35,144 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,300,079 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$906,863 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$906,863 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,393,216 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,244,638 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $29,654 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $906,863 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $936,517 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,308,121 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,308,121 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. THE FOUNDATION 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 FOUNDATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION 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. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NET AGAINST REVENUE -906,863. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NET AGAINST REVENUE 906,863. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CATHERINE MICHAELS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12781 DUNAS RD | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | GRANT WRITING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $337,000 | GrossReceiptsAmt |
| Retained By Contractor | $28,600 | RetainedByContractorAmt |
| Net To Organization | $308,400 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $337,000 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $28,600 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $308,400 | TotalNetToOrganizationAmt |
| Licensed States | CA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $1,422,932 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,278,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $144,932 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $35,339 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $80,813 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $211,570 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $394,133 | OtherDirectExpensesEvent1Amt |
| Event2 | SEASON PREMIERE | Event2Nm |
| Gross Receipts Event2 | $208,150 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $183,448 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $24,702 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $2,500 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $86,292 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $96,216 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $1,631,082 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,461,448 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $169,634 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $35,339 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $83,313 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $297,862 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $490,349 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $906,863 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$737,229 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ORANGE COUNTY SCHOOL OF THE ARTS | ||||||||
| 1010 N MAIN ST | SANTA ANA | CA | 92701 | 330891574 | 501(C)(3) | $999,383 | $0 | TO SUPPORT CHARTER SCHOOL PROGRAMS |
| THE LEGACY FUND | ||||||||
| 1010 N MAIN ST | SANTA ANA | CA | 92701 | 460504300 | 501(C)(3) | $1,054,331 | $0 | FINANCIAL SUPPORT OF CAPITAL CAMPAIGN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 16 | RecipientCnt |
| Cash Grant | $90,500 | CashGrantAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEVE WAGNER | ||||||||||||||
| VP OF OPERATIONS | $0 | $321,954 | $0 | $0 | $0 | $34,422 | $0 | $53,450 | $0 | $84 | $0 | $409,910 | $0 | $0 |
| TEREN M SHAFFER | ||||||||||||||
| PRESIDENT AND CEO | $0 | $260,982 | $0 | $0 | $0 | $19,480 | $0 | $47,004 | $0 | $19,117 | $0 | $346,583 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | ORANGE COUNTY SCHOOL OF THE ARTS DETERMINES THE EXECUTIVE DIRECTOR'S PAY. THE 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. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | PIANO | 0 | $25,000 | FMV |
| Yes (X) | KEYBOARD | 0 | $11,898 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THIS ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY SO THIS DOES NOT APPLY. |
| 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 C, LINE 19 | THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ORANGE COUNTY SCHOOL OF THE ARTS | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 330891574 | SCHOOL | CA | 501(C)(3) | LINE 2 | N/A | 0 |
| LEGACY FUND | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 450504300 | SUPPORT | CA | 501(C)(3) | LINE 7 | N/A | 0 |
| CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY | ||||||||||
| 1401 HIGHLAND AVENUE | DUARTE | CA | 91010 | 813919990 | SCHOOL | CA | 501(C)(3) | LINE 2 | N/A | 0 |
| CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY FOUNDATION | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 91010 | 330970818 | SUPPORT | CA | 501(C)(3) | LINE 7 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |