2025-05-08T12:50:44+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Kris Thabit Chief Financial Officer 8185759900 2025-05-08 true Shannon Maynard P01585823 5055022746 2025-05-08 2023 2025-03-06 01:10:19Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 96183159 false X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 16 16 654 336 0 0 5242346 4155868 69250393 77497537 1869995 1996461 -831137 -803589 75531597 82846277 14857796 15308205 0 34281493 38190653 78748 2155400 22650083 26578402 71789372 80156008 3742225 2690269 183691374 191130333 112053799 112616118 71637575 78514215 The school's 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. false false 63225485 15225405 68743014 Primary Education Program Oaks Christian School (OCS) is an independent, non-denominational, Christian college-preparatory school serving students in 4th through 12th grade. The school was founded in 1997 and opened in 2000 with 196 students sharing one campus. Currently, OCS enrolls over 1,600 students annually. A middle school campus adjacent to the original campus was added in 2009. Academy V or fifth grade was added in the fall of 2014 and the fall of 2023 marked the launch of the inaugural fourth grade class to kickstart the school's elementary school expansion. For the fiscal year that ended on June 30, 2024 the school enrollment was 1,635. The school's three pillars are Academic Excellence, Artistic Expression and Athletic Distinction. These distinctives are evidenced through strong academics, performing and visual arts (theatre, choir, band, orchestra, dance, 2D and 3D art, photography, graphic design and yearbook) as well as competitive athletic team participation. The 23-24 school year marked growth in many different areas of the school: the start of the elementary school with the launch of the first fourth grade level with 35 students, new elementary playground, the launching and planning of new institutes namely Health and Sciences and the Bible Institutes, exciting new resources like the anatomize table and physical therapy area, and new art classes to highlight a few. The class of 2024 completed their secondary school experience with the graduates accepted to 270 different colleges, attending 107 colleges in 28 states and two countries, receiving $8 million in scholarships. The graduating class also included 39 students who signed athletic letters of intent, 22 entering STEM fields, 17 pursuing arts careers, 22 National Honor Society Members, and three National Merit Finalists. In arts, the new animation class launched in the fall of 2023 took off, providing a creative lead start and future-focused opportunity for students who are interested in this fast-growing industry. As part of the Institute of Arts and Innovation, the class focuses on animation theory and application, using industry standard platforms such as Adobe and other digital formats. The film program developed the program's third feature-length film, "Right Here, Right Now" which was debuted at OCS Annual Film Festival in May. Highlights for high school athletics for the school year 23-24 includes the Girls Volleyball winning the 2024 CIF-SS Division II Girls Beach Volleyball Championship, the first time in program history and the 56th CIF title in school history, and the Boys' Lacrosse team winning the program's first ever CIF title. 3140911 3373752 Auxiliary Programs Auxiliary programs include summer sport camps (with an enrollment of over 1,000 campers), busing transportation, a middle school cafeteria, a high school cafeteria, and campus store services. 2548939 82800 5526607 Student Programs and Activities The school's added student programs and activities include performing arts events as well as visual arts displays, athletic competitions, spiritual life/mission trip opportunities, college counseling trips, test preparation, Photography class location trips and numerous club, social and extra-curricular activities. OCS students have amazing opportunities to participate in school service and academic trips both domestic and internationally. Each year approximately 200 students join these trips to help teach English, build houses or other structures, visit orphanages and share the gospel. In the past, middle school students have traveled to Costa Rica, China and Mexico while high school students have traveled to China, Guatemala, Africa, Haiti, Mexico, Romania and elsewhere. The Residential Life Program has significantly grown in past few years and has hosted over 100 students from Korea, China, Macau, Taiwan, Uganda, Norway, and Colombia. The OCS residential boarding facility opened on August 2020 with 40 students making history as the very first residents of the state-of-the-art dorm. The program hosts students from 17 countries, including from Europe, Asia and South America. 68915335 true true false false false false false false true true false false true true false false true true true true false false true true false false false true true true false false false false false false true false true false true false false false true true true true false false true 163 0 true 654 true false false false false false true true false false false false false false X 16 16 true false false false false false false true true false false true true true true true true true true false CA X Amy O'Friel 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Jeffrey Bjork Vice Chair 1.0 X X 0 0 0 Katrina Atsinger Secretary 1.0 X X 0 0 0 Terry Roberts Chairperson 1.0 X X 0 0 0 Bill Dallas Board Member 1.0 X 0 0 0 Brian Matthews Board Member 1.0 X 0 0 0 Dallas Price-Van Breda Founder 1.0 X 0 0 0 Dr Gayle Beebe Board Member 1.0 X 0 0 0 Edward Atsinger Board Member 1.0 X 0 0 0 Eric Halvorson Board Member 1.0 X 0 0 0 Jeff Bernd Board Member 1.0 X 0 0 0 John Davies Board Member 1.0 X 0 0 0 Julianne Polaha Board Member 1.0 X 0 0 0 Kevin Bennett Board Member 1.0 X 0 0 0 Larry DeWitt Board Member 1.0 X 0 0 0 Shelene Bryan Board Member 1.0 X 0 0 0 Vince Daly Board Member 1.0 X 0 0 0 Cozette Darby Assistant Treasurer and Secretary 40.0 X 229542 0 27611 Kristin Thabit Treasurer / CFO 30.0 X 193413 0 25804 Michael Parkinson VP, Chief Operating and Risk Officer 40.0 X 282435 0 37270 Robert Black Head of School/President 40.0 X 402557 0 41608 Matthew Northrop Associate Head of School for Academics 40.0 X 270402 0 112571 Charles McPadden Director of Information Technology 40.0 X 180924 0 24513 David Freeman High School Principal 40.0 X 234611 0 136032 Sebastian Alvarado HS Classical & Modern Languages Faculty, Program Dir. Soccer 40.0 X 187576 0 14870 Tara Morrow Middle School Principal 40.0 X 187947 0 66280 William Brown Director of Operations 40.0 X 176847 0 48721 2346254 0 535280 94 false true false Campus Facilities Management Inc 5495 Via Rocas Westlake Village CA 91362 Facility management services 1317127 American Transportation Systems 3133 E State St Long Beach CA 90805 Busing Services 638269 Custom Janitorial Maintenance PO Box 269 Port Hueneme CA 93044 Janitorial services 630355 Creative Artists Agency 2000 Avenue of the Stars Los Angeles CA 90067 Agent and talent services 460500 Universal Protection Service LP dba Allied Universal PO Box 732565 Dallas TX 75373 Security services 457746 18 1276568 2879300 616271 4155868 Tuition & Fees 611110 68743014 68743014 Student programs/activities 611110 5526607 5526607 Auxiliary programs 611110 3227916 3227916 0 0 0 0 77497537 2013162 2013162 36690 86865 -50175 0 -50175 -50175 12015745 3888 12030539 5795 -14794 -1907 -16701 -16701 115000 1276568 1069751 -954751 -954751 289768 143932 145836 145836 Health Insurance Incentive 900099 27975 27975 27526 0 0 27526 55501 82846277 77643373 0 1047036 15308205 15308205 1798262 1436272 303367 58623 242563 193711 40920 7932 29962129 23930773 5054612 976744 949229 758149 160135 30945 2827878 2258628 477064 92186 2410592 1925340 406667 78585 75675 75675 96990 96990 78748 78748 91644 91644 111185 100874 9452 859 359873 22799 127602 209472 363356 145342 199846 18168 658155 263262 361985 32908 7350181 7004133 254032 92016 1471886 1238617 87326 145943 1334232 1287533 31088 15611 4997296 4822391 116437 58468 945419 378168 519980 47271 Auxiliary 3232332 3140911 29054 62367 Student Programs 2727191 2548939 177570 682 Administrative and Advancement 1404675 792976 463827 147872 Athletics 770271 770271 588041 588041 0 0 80156008 68915335 9085273 2155400 410064 150753 4289237 7265332 1000000 2000000 313231 549014 0 0 0 0 9000 6000 92790 107192 1436484 1613891 155278765 72612196 85240635 82666569 63899252 69329920 4212332 5350046 0 22788349 22091616 183691374 191130333 6031541 6051801 30207527 32368967 46251820 45278306 0 0 29562911 28917044 112053799 112616118 X 68076134 75622057 3561441 2892158 71637575 78514215 183691374 191130333 X 2690269 2989066 1197305 X false true X true false X 1808894 7506257 3598742 5242346 4155868 22312107 0 0 1808894 7506257 3598742 5242346 4155868 22312107 611699 21700408 905072 1058483 1055387 1329941 2049852 6398735 0 395669 58248 72757 22023 55501 604198 29315040 314797328 0.7402 0.7798 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - PROPERTY TAX REFUND, COLUMN A - 242130.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 242130.0; DESCRIPTION - INSURANCE CLAIM, COLUMN A - 76887.0, COLUMN B - 15000.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 91887.0; DESCRIPTION - HEALTH INSURANCE INCENTIVE, COLUMN A - , COLUMN B - , COLUMN C - 40000.0, COLUMN D - 8245.0, COLUMN E - 27975.0, COLUMN F - 76220.0; DESCRIPTION - OTHER INCOME, COLUMN A - 76652.0, COLUMN B - 43248.0, COLUMN C - 32757.0, COLUMN D - 13778.0, COLUMN E - 27526.0, COLUMN F - 193961.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1428503 500000 261540 8000 5000 2177043 1281233 28000 145270 16000 10000 1428503 1502089 -220856 1281233 1063775 115000 336314 8000 5000 1502089 990394 21000 60381 8000 1063775 0.5747 0.4253 0.0 false false 8554795 8554795 98506037 42912714 55593323 17648720 7739470 9909250 28705429 21443628 7261801 1863784 516384 1347400 82666569 Operating Lease - Right of Use Assets 22091616 22091616 Interest Rate Swap Operating lease obligation 28917044 28917044 71736042 2989066 -15308205 -12319139 84055181 91644 -1300548 -1208904 82846277 66056707 1300548 1300548 64756159 91644 15308205 15399849 80156008 Schedule D, Part V Endowment Funds The prior year columns b, c, d, and e were adjusted to include the financial aid, teacher, and summer fellowship endowments to agree to the audited financial statements. Schedule D, Part V, Line 4 Intended uses of endowment funds The Unrestricted General Endowment will be used as board policy dictates and includes Financial Aid awards and Capital Improvements among other things. The Financial Aid Endowment is used to fund scholarship for students who are selected for the Christian Discipleship and Leadership awards. The Teacher Endowment is used to fund the annual Teacher of the Year Awards given to one middle school and one high school teacher. The Dian & Karl Zeile Faculty Summer Fellowship Endowment is used to fund the annual faculty summer fellowship awards. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Student Financial Aid - -15225405 Student Housing AId - -82800 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Event Expenses - -1069751 Rental Expenses - -86865 Cost of Goods Sold - -143932 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 1069751 Rental Expenses - 86865 Cost of Goods Sold - 143932 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Cost of Goods Sold - Student Financial Aid - 15225405 Student Housing Aid - 82800 true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(c). In addition, OCS has updated its website to be in full compliance with the Rev. Proc. 2019-22 standards in order to check yes to Line 3 on future Form 990s. Europe (Including Iceland and Greenland) 0 1 Program Services Short term service/mission trips; consulting services 137149 East Asia and the Pacific 0 1 Program Services Consulting and translation services 38500 0 2 0 0 0 2 175649 0 175649 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual X X X X X X true Netzel Grigsby Associates Inc PO Box 5122 Culver CIty CA 90231 Fundraising consultant services false 0 78748 -78748 0 78748 -78748 CA Auction Gala 1391568 1276568 115000 184047 208182 587398 90124 0 0 1391568 1276568 115000 184047 208182 587398 90124 1069751 -954751 Schedule G, Part I, Line 2b(iv) The professional fundraising services were consulting in nature; no gross receipts were directly generated from the services provided. true Financial Aid for Tuition 759 15225405 Residential Life Diversity Allowance 7 82800 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Families interested in obtaining financial aid to help pay for tuition must submit a financial aid application through a third party processor ("vendor"). The process includes the submission of tax returns, W-2 forms and other documents depending on the family's situation. The vendor runs the data through their program based on certain parameters reviewed by the school and then comes up with recommendations for financial aid amounts. The school's Financial Aid department then reviews reports as well as additional data and refines financial aid awards as appropriate. Once finalized, the data is uploaded into the tuition billing system used by the school. All financial aid grants are used to offset tuition for the specific school year for which it was awarded. OCS provides needs-based, mission-driven financial aid for students, with the exception of a couple very small merit-based awards funded by restricted donations. Financial aid is applied directly to the student's account. No cash changes hands. We have a process to ensure ethnic and cultural diversity in our Residential Life Program from underserved and underrepresented continents and nations. In this, OCS provides a limited allowance of needs-based, mission-driven aid focused on the tuition portion only of fees due. This is not offered nor considered for every student/family and is subject to the vetting of both the need of the student/family and OCS. No cash changes hands. X X X X false false false false false false false true false Robert Black Head of School/President 351694 0 50000 0 863 0 20448 0 21160 0 444165 0 0 0 Michael Parkinson VP, Chief Operating and Risk Officer 241835 0 40000 0 600 0 14556 0 22714 0 319705 0 0 0 Cozette Darby Assistant Treasurer and Secretary 198942 0 30000 0 600 0 11662 0 15949 0 257153 0 0 0 Kristin Thabit Treasurer / CFO 184198 0 8640 0 575 0 9446 0 16358 0 219217 0 0 0 Matthew Northrop Associate Head of School for Academics 229802 0 40000 0 600 0 12141 0 100430 0 382973 0 0 0 David Freeman High School Principal 214011 0 20000 0 600 0 10744 0 125288 0 370643 0 0 0 Tara Morrow Middle School Principal 167347 0 20000 0 600 0 4540 0 61740 0 254227 0 0 0 William Brown Director of Operations 157974 0 17723 0 1150 0 3377 0 45344 0 225568 0 0 0 Charles McPadden Director of Information Technology 167493 0 12856 0 575 0 8589 0 15924 0 205437 0 0 0 Sebastian Alvarado HS Classical & Modern Languages Faculty, Program Dir. Soccer 119531 0 5345 0 62700 0 5010 0 9860 0 202446 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of discretionary bonuses. A California Municipal Finance Authority 201563466 000000000 2019-03-22 47500000 Refinance 9/08/12 Debt and 12/12/13 Bond; Capital Projects for Dormitories and Idealab false false false A 998132 47500000 219639 18646937 28633424 2019 true true true true A false true true false false 0.0 0.0 0.0 false false true A false true false false true true US Bank 23.0 true false false false true A true 113610 Need based tuition Financial Aid Paul Black Family member of Robert Black, Head of School/President 128959 Compensation and benefits false Jack Darby Family member of Cozette Darby, Assistant Treasurer and Secretary 70701 Compensation and benefits false Asia Black Family member of Robert Black, Head of School/President 42903 Compensation and benefits false X 3 80619 Market value X Auction Items 221 535652 Selling cost 0 false true true Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The filing organization uses Bidding For Good, a professional auction team, to facilitate the sales of donated items during their annual fundraising event. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dallas Price-Van Breda and Terry Roberts - Family relationship, Edward Atsinger and Katrina Atsinger - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 was prepared by an independent CPA firm. The Chief Financial Officer and Controller review the return in detail. The organization's board has appointed a Tax CPA to review the Form 990 on behalf of the board. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers, board members and key employees to annually complete and sign a conflict of interest questionnaire. The Head of School and Secretary of the Board are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent Compensation Committee of the Board of Directors annually determines compensation for the top management official, taking into account the recommendation of the Director of Human Resources along with the review of comparable data and historical salaries for these positions. These approvals are regularly recorded in the minutes of the Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The independent Compensation Committee of the Board of Directors annually determines compensation for other officer and key employee positions where base salaries exceed $150,000 per annum, taking into account the recommendation of the Head of School and the Director of Human Resources along with the review of comparable data and historical salaries for these positions. These approvals are regularly recorded in the minutes of the Compensation Committee. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other revenue - Total Revenue: 27526, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 27526; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of interest rate swap agreement - 1197305; Online Christian Consortium LLC 31749 La Tienda Dr Westlake Village CA 91362 812564057 Online Education Services CA 200675 0 Oaks Christian School Treebeard Investments LLC 310 Alder Rd PO Box 841 Dover DE 19904 010935825 Investments DE Oaks Christian School Excluded -15795 280575 true false 0.99 false false false false false true false false false false false false false false false false false false false Treebeard Investments LLC F 1248 Cash