2023-05-09T18:28:03-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2021-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 TEREN SHAFFER PRESIDENT & CEO 7145600900 2023-05-07 1 TEREN SHAFFER 999009999 DERRICK DEBRUYNE CPA P00591016 6268577300 2023-05-07 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TEREN SHAFFER 1010 N MAIN STREET SANTA ANA CA 927013608 9986160 0 X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 26 25 0 44 0 0 3272123 6645619 119913 940821 180642 107293 -346594 -576549 3226084 7117184 430007 3986116 0 0 1832140 1525137 0 0 941765 380660 1448816 2642807 6960069 583277 157115 3071481 3015604 444033 324751 2627448 2690853 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. 0 0 3919756 3919756 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS. 1739115 66360 996380 OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. 5658871 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 36 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 26 25 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1 0 CA X MELISSA O'NEILL 7145600900 1010 N MAIN STREET SANTA ANA SANTA ANA CA 927013608 STEVE WAGNER VP OF OPERATIONS 6.00 40.00 X 0 314329 53268 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 24.00 40.00 X 0 242227 59878 TEREN M SHAFFER PRESIDENT AND CEO 2.00 40.00 X X 0 231699 63094 VINCENT J FOLEY JR BOARD CHAIR 2.00 2.00 X X 0 0 0 KEVIN ROSENBERG VICE CHAIR, HUMAN CAPITAL 2.00 X X 0 0 0 EOIN L KREDITOR JD VICE CHAIR, LEGACY GIVING 2.00 X X 0 0 0 JASON HERTHEL SECRETARY 2.00 X X 0 0 0 KEVIN TIBER TREASURER/VICE CHAIR 2.00 X X 0 0 0 HALIM DHANIDINA BOARD OF TRUSTEES 2.00 X X 0 0 0 HAERAN PARK ZEDECK BOARD MEMBER 2.00 X 0 0 0 BRUCE E CHAPMAN BOARD MEMBER 2.00 X 0 0 0 LISA ARGYROS BOARD MEMBER 2.00 X 0 0 0 JIM BERGMAN BOARD MEMBER 2.00 X 0 0 0 SAINI KANNAN BOARD MEMBER 2.00 X 0 0 0 LISA BRENNAN BOARD MEMBER 2.00 X 0 0 0 LEE RUNNELS BOARD MEMBER 2.00 X 0 0 0 GILLIAN HAYES BOARD MEMBER 2.00 X 0 0 0 PATRICIA JUAREZ BOARD MEMBER 2.00 X 0 0 0 ALI LEVIN BOARD MEMBER 2.00 X 0 0 0 JEFFREY EVANS BOARD MEMBER 2.00 X 0 0 0 CHRISTINE WALKER-BOWMAN BOARD MEMBER 2.00 X 0 0 0 JIM CONROY BOARD MEMBER 2.00 X 0 0 0 LAMIA GABAL BOARD MEMBER 2.00 X 0 0 0 STEVEN HO BOARD MEMBER 2.00 X 0 0 0 MARTIN HOWARD BOARD MEMBER 2.00 X 0 0 0 MICHAEL LAVEN BOARD MEMBER 2.00 X 0 0 0 DON STEINER BOARD MEMBER 2.00 X 0 0 0 JENNIFER STERNSHEIN BOARD MEMBER 2.00 X 0 0 0 0 788255 176240 0 0 1 0 0 1534809 367057 4743753 6645619 CSARTS ACADEMY REVENUE 900099 740054 740054 SUPPORT ORGANIZATIONS 900099 124992 124992 PERFORMANCE HONORARIA MONTAGE 900099 75775 75775 940821 37708 37708 2107788 2038203 69585 69585 69585 198665 1534809 830773 -632108 -632108 PRODUCTION FEES 900099 39695 39695 PRIVATE LESSONS INCOME 900099 14130 14130 MISCELLANEOUS 900099 1734 1734 55559 7117184 996380 0 -524815 3919756 3919756 66360 66360 1004833 616649 137740 250444 262025 106955 26907 128163 179140 26731 29834 122575 79139 31547 7932 39660 2700 2160 540 13800 11040 2760 98187 12887 17060 68240 10429 10304 125 104188 35326 50691 18171 11312 2262 9050 26926 15537 7872 3517 210 168 42 472 472 SPECIAL EVENTS 587510 366417 325 220768 STUDENT PRODUCTION SUPP 438869 332006 38400 68463 OTHER EXPENSES 150489 114672 26570 9247 INSTRUCTIONAL SUPPORT 3724 3724 6960069 5658871 359433 941765 1700194 1685617 97222 84675 86261 86185 60614 950000 950000 2056 8577 32723 32723 472 0 149091 226121 3071481 3015604 219525 159909 224508 164842 444033 324751 X 1753889 2179314 873559 511539 2627448 2690853 3071481 3015604 157115 -93710 0 X X 0 1 X 1 0 X 3287946 2098604 2171371 3272123 6645619 17475663 3287946 2098604 2171371 3272123 6645619 17475663 2423430 15052233 48450 25629 38417 36355 37708 186559 8196 25940 740054 774190 18436412 2749000 0.81640 0.91850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 477290 -66640 410650 379296 97994 477290 364222 15074 379296 358569 5653 364222 343991 191 14387 358569 0.83570 0.16430 0 0 32723 32723 0 0 DUE FROM CASA - SAN GABRIEL VALLEY 1407 INTEREST RECEIVABLE FROM-SGV 151954 DEPOSITS 72131 DUE FROM CASA FOUNDATION 629 226121 DUE TO OCSA 164842 164842 X 7854247 -93710 -93710 7947957 -830773 -830773 7117184 7790842 830773 830773 6960069 0 6960069 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 -830,773. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE 830,773. X X X X X X 1 CHARITABLE VENTURES 1505 E 17TH STREET SUITE 101 SANTA ANA CA 92705 GRANT ACTIVITY 0 15000 48625 -33625 15000 48625 -33625 GALA 4/23/22 1567508 1385202 182306 22600 72032 213261 378823 SEASON PREMIERE 165966 149607 16359 2694 68929 72434 1733474 1534809 198665 22600 74726 282190 451257 830773 -632108 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 501(C)(3) 1091331 0 TO SUPPORT CHARTER SCHOOL PROGRAMS THE LEGACY FUND 1010 N MAIN STREET SANTA ANA CA 92701 460504300 501(C)(3) 2828425 0 FINANCIAL SUPPORT SCHOLARSHIPS 15 66360 X X X 0 0 0 0 0 0 0 0 0 STEVE WAGNER VP OF OPERATIONS 0 314329 0 0 0 0 0 53184 0 84 0 367597 0 0 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 0 242227 0 0 0 0 0 40985 0 18893 0 302105 0 0 TEREN M SHAFFER PRESIDENT AND CEO 0 231699 0 0 0 0 0 39203 0 23891 0 294793 0 0 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 B, LINE 15 EACH YEAR, THE BOARD OF DIRECTORS MEETS TO DISCUSS THE COMPENSATION FOR ALL COMPANY EMPLOYEES. THE BOARD REVIEWS DATA REGARDING THE COMPENSATION PAID TO SIMILARLY QUALIFIED INDIVIDUALS IN FUNCTIONALLY COMPARABLE POSITIONS BY SIMILAR ORGANIZATIONS WITHIN THE GEOGRAPHIC REGION. THE BOARD ALSO REVIEWS THE PERFORMANCE OF THE EMPLOYEES DURING THE PRIOR YEAR AND THE RECOMMENDATIONS OF THE EXECUTIVE DIRECTOR REGARDING ANY ADJUSTMENTS TO THE EMPLOYEES' COMPENSATION. THE EXECTUIVE DIRECTOR LEAVES THE BOARD MEETING WHILE THE BOARD DELIBERATES AND DECIDES ON ANY ADJUSTMENTS TO COMPENSATION OF THE EXECTUIVE DIRECTOR AND OTHER EMPLOYEES FOR THE UPCOMING YEAR. DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETING AND IN SEPARATE INSTRUCTIONS TO THE EXECUTIVE DIRECTOR TO IMPLEMENT THE DECISIONS. 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. 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 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0