2025-04-29T10:17:14-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2023-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 TEREN SHAFFER PRESIDENT & CEO 7145600900 2025-04-27 1 1 WADE MCMULLEN P00541671 6268577300 2025-04-16 2023 2025-03-06 01:10:19Z TEREN SHAFFER 1010 N MAIN STREET SANTA ANA CA 927013608 5691509 0 1 X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 26 25 0 46 0 0 5042815 4323788 953416 1011686 80935 86615 -683950 -730627 5393216 4691462 2144214 2090219 0 0 1760929 1944318 0 0 879910 1402978 1485490 5308121 5520027 85095 -828565 3175272 3822087 790318 724718 2384954 3097369 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 1166068 1166068 0 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS. 832500 832500 0 CONTRIBUTION TO THE LEGACY FUND STUDENTS FIRST CAPITAL CAMPAIGN. 2214220 91651 1084333 OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. 4212788 1 1 0 0 0 0 0 0 0 1 0 0 0 0 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 29 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 25 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 CA X MELISSA O'NEILL 7145600900 1010 N MAIN ST SANTA ANA CA 92701 STEVE WAGNER VP OF OPERATIONS 6.00 41.00 X 0 411236 65861 TEREN M SHAFFER PRESIDENT AND CEO 24.00 45.00 X X 0 343260 75210 JASON HERTHEL BOARD CHAIR 2.00 X X 0 0 0 MICHAEL LAVEN VICE CHAIR, FINANCE 2.00 X X 0 0 0 KIMBERLEY LAKES PHD 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 JENNIFER STERNSHEIN SECRETARY 2.00 X X 0 0 0 KEVIN TIBER TREASURER 2.00 X X 0 0 0 HALIM DHANIDINA BOT REPRESENTATIVE 2.00 2.00 X X 0 0 0 ALBERT BUSHALA DIRECTOR 2.00 X X 0 0 0 JULIA FELDMAN DIRECTOR 2.00 X 0 0 0 BRUCE E CHAPMAN DIRECTOR 2.00 X 0 0 0 LISA ARGYROS DIRECTOR 2.00 X 0 0 0 JIM BERGMAN DIRECTOR 2.00 X 0 0 0 JENNIE LYNN JOHANSON-MAYA DIRECTOR 2.00 X 0 0 0 LISA BRENNAN DIRECTOR 2.00 X 0 0 0 LEE RUNNELS DIRECTOR 2.00 X 0 0 0 GILLIAN HAYES DIRECTOR 2.00 X 0 0 0 PATRICIA JUAREZ DIRECTOR 2.00 X 0 0 0 MICHAEL LE DIRECTOR 2.00 X 0 0 0 CHRISTINE WALKER-BOWMAN DIRECTOR 2.00 X 0 0 0 JIM CONROY DIRECTOR 2.00 X 0 0 0 LAMIA GABAL DIRECTOR 2.00 X 0 0 0 STEVEN HO DIRECTOR 2.00 X 0 0 0 MARTIN HOWARD DIRECTOR 2.00 X 0 0 0 DON STEINER DIRECTOR 2.00 X 0 0 0 BRYAN GIGLIA DIRECTOR 2.00 X 0 0 0 0 754496 141071 0 0 1 0 0 1570158 2753630 4323788 CSARTS ACADEMY REVENUE 900099 780532 780532 PERFORMANCE HONORARIA MONTAGE 900099 128954 128954 SUPPORT ORGANIZATIONS 900099 102200 102200 1011686 51571 51571 64857 29813 35044 35044 35044 164637 1570158 970234 -805597 -805597 PRODUCTION FEES 900099 38982 38982 PRIVATE LESSONS INCOME 900099 33665 33665 MISCELLANEOUS 900099 2323 2323 74970 4691462 1084333 0 -716659 1998568 1998568 91651 91651 1264083 861915 179235 222933 364377 160178 41332 162867 216724 69765 33636 113323 99134 44610 10905 43619 2118 1694 424 24000 19200 4800 92471 28546 12785 51140 8564 6319 1476 769 81419 29311 41805 10303 7074 1169 1181 4724 76629 60484 10645 5500 18174 8679 7596 1899 75 60 15 SPECIAL EVENTS 888581 618902 17924 251755 STUDENT PROD. SUPPORT 200449 169933 26665 3851 OTHER EXPENSES 80406 57228 21190 1988 INSTRUCTIONAL SUPPORT 5530 5530 5520027 4212788 427329 879910 1926723 1805077 90083 115437 0 826417 124736 33622 950000 950000 7290 4090 0 0 0 0 76440 87444 3175272 3822087 95033 76484 539470 557460 155815 90774 790318 724718 X 1845200 1602065 539754 1495304 2384954 3097369 3175272 3822087 -828565 34225 -2162 1508917 0 X X 0 1 X 1 0 X 2171371 3272123 6645619 5212449 4488425 21789987 2171371 3272123 6645619 5212449 4488425 21789987 3093518 18696469 38417 36355 37708 50333 51571 214384 740054 668151 780532 2188737 24193108 1901174 0.77280 0.81670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SUPPORT ORGANIZATIONS - 2021 AMOUNT: $ 740,054. 2022 AMOUNT: $ 668,151. 2023 AMOUNT: $ 780,532. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450381 38711 45960 535052 410650 39731 450381 477290 -66640 410650 379296 97994 477290 364222 15074 379296 0.00000 0.00000 0.00000 0 0 0 DUE TO OCSA 90774 90774 X 5693759 34225 34225 5659534 2162 -970234 -968072 4691462 6490261 970234 970234 5520027 0 5520027 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 -970,234. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE 970,234. X X X X X X X 1 PAI MILLER CONSULTING 4105 CAMERON WAY UNIT 106 CORONA CA 92883 GRANT WRITING 0 475274 19225 456049 475274 19225 456049 CA GALA 1512215 1368365 143850 65110 30000 237454 81200 352006 SEASON PREMIERE 222580 201793 20787 8476 87143 2700 106145 1734795 1570158 164637 65110 38476 324597 83900 458151 970234 -805597 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN ST SANTA ANA CA 92701 330891574 501(C)(3) 1166068 0 TO SUPPORT CHARTER SCHOOL PROGRAMS THE LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 501(C)(3) 832500 0 FINANCIAL SUPPORT OF CAPITAL CAMPAIGN 2 SCHOLARSHIPS TO STUDNETS 16 91651 0 0 0 0 0 0 0 0 0 0 STEVE WAGNER VP OF OPERATIONS 0 342914 0 0 0 68322 0 65777 0 84 0 477097 0 0 TEREN M SHAFFER PRESIDENT AND CEO 0 292280 0 0 0 50980 0 56009 0 19201 0 418470 0 0 PART I, LINE 3 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' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. 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. 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 BOARD MEMBER, EMPLOYEE, OR OFFICER, 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 FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE 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 THE 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 1 1 1 0 0 0