2022-04-01T19:16:52-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2020-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT & CEO 7145600900 2022-03-30 1 TEREN SHAFFER 999009999 DERRICK DEBRUYNE CPA P00591016 6268577300 2022-03-29 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TEREN SHAFFER 1010 N MAIN STREET SANTA ANA CA 92701 49482034 0 X WWW.OCSARTS.NET X 1987 CA OPERATES A CHARTER SCHOOL THAT EMBRACES AND ENCOURAGES ARTISTIC CREATIVITY AND ACADEMIC EXCELLENCE. 5 5 567 28 0 0 31484733 39340233 828054 364633 31523 23304 1147615 9735160 33491925 49463330 0 0 0 0 22879087 23959959 0 0 477903 13663279 12288608 36542366 36248567 -3050441 13214763 21690404 14647557 24094012 3836402 -2403608 10811155 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 28081683 713803 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 2,125 STUDENTS IN GRADES 7-12. 28081683 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 61 0 567 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 RALPH OPACIC PRESIDENT 40.00 24.00 X 310381 0 78877 STEVE WAGNER VP OF OPERATIONS 40.00 6.00 X 295406 0 63382 TEREN SHAFFER EXECUTIVE VICE PRESIDENT 40.00 X 203431 0 61604 MICHAEL CIECEK FACILITY/SUPERVISION DEAN 40.00 X 200314 0 57527 JOYCE CHRISTENSEN DIR. OF FIN. (7/1/20 - 4/1/21) 40.00 X 195981 0 54311 BECCA FREELAND DEAN OF STUDENT SERVICES 40.00 X 157383 0 86744 GREGORY ENDELMAN DIR. OF SPECIAL SERVICES 40.00 X 196954 0 42743 JENA DUCA DIR. OF HUMAN RESOURCES 40.00 X 169917 0 38363 MELISSA O'NEILL DIR. OF FIN. (4/1/21 - PRESENT) 40.00 X 124258 0 50131 GARY HUMPHREYS CHAIR 2.00 X X 0 0 0 JESSICA HERTHEL SECRETARY 2.00 X X 0 0 0 PAUL SATKIN MEMBER 2.00 X 0 0 0 VINCENT FOLEY MEMBER 2.00 X 0 0 0 MARIA NEWKIRK FONG JD MEMBER 2.00 X 0 0 0 1854025 0 533682 41 0 1 0 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SOUTH HOPE ST 43RD FLOOR LOS ANGELES CA 900711422 ATTORNEY 297896 MARGARET CHIDESTER & ASSOC 17762 COWAN 1ST FLOOR IRVINE CA 92614 ATTORNEY 255837 SALIM CHOHAN 12686 LANAKILA LANE GARDEN GROVE CA 92841 BUILDING MAINTENANCE 120189 GABRIEL ARAUJO 2825 N OLIVE LANE SANTA ANA CA 92701 MAINTENANCE & LIGHT CONSTRUCTION 109050 AERARIUM LLC DBA SCHOOLABILITY PO BOX 35114 TUCSON AZ 85740 PAYROLL PROCESSOR 101961 6 1137283 30735313 7467637 160469 39340233 TESTING INCOME 900099 163797 163797 PRODUCTION INCOME 900099 111609 111609 LEADERSHIP INCOME 900099 89227 89227 364633 23304 23304 46760 18704 28056 28056 28056 146425 0 146425 146425 GAIN ON TRANSFER OF ASSETS 900099 9385990 9385990 FOOD SERVICES 900099 40879 40879 SERVICE FEES 900099 36000 36000 97810 97810 9560679 49463330 713803 0 9409294 1125212 909996 184892 30324 16531795 14157116 1962741 411938 2616047 2246643 356922 12482 3162529 2760768 397622 4139 524376 447818 63449 13109 202563 202563 316734 316734 31181 31181 1061285 183367 877918 84803 84803 708758 708758 251259 251259 4302375 3870267 432108 44387 44387 2620 2620 264404 264404 1637110 1637110 284034 284034 AIR/HEATING MAINT. 360915 360915 NIGHT CLEANING 360696 360696 INSTRUCTIONAL MATERIALS 347862 347862 OUTSIDE SECURITY 342904 342904 1684718 873263 805544 5911 36248567 28081683 7688981 477903 4096702 1256677 181411 2605384 3505932 4921338 663159 761484 335551 309409 20990857 16340803 12752652 4650054 154997 143211 21690404 14647557 1668938 2094428 121533 112428 20705633 280000 1597908 1349546 24094012 3836402 X -2764630 10257811 361022 553344 -2403608 10811155 21690404 14647557 13214763 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3397624 2777160 620464 11469807 10166814 1302993 6123426 3396829 2726597 4650054 FUNDS HELD IN TRUST 159983 DUE TO RELATED PARTIES 1189563 1349546 X 49321565 0 49321565 141765 141765 49463330 36106802 -141765 -141765 36248567 0 36248567 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 IN-KIND DONATIONS PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME IN-KIND DONATIONS 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 $18,704 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 $18,704 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 RALPH OPACIC PRESIDENT 310381 0 0 0 0 0 50127 0 28750 0 389258 0 0 0 STEVE WAGNER VP OF OPERATIONS 295406 0 0 0 0 0 47708 0 15674 0 358788 0 0 0 TEREN SHAFFER EXECUTIVE VICE PRESIDENT 203431 0 0 0 0 0 32854 0 28750 0 265035 0 0 0 MICHAEL CIECEK FACILITY/SUPERVISION DEAN 200314 0 0 0 0 0 32351 0 25176 0 257841 0 0 0 JOYCE CHRISTENSEN DIR. OF FIN. (7/1/20 - 4/1/21) 163819 0 32162 0 0 0 33911 0 20400 0 250292 0 0 0 BECCA FREELAND DEAN OF STUDENT SERVICES 157383 0 0 0 0 0 57995 0 28749 0 244127 0 0 0 GREGORY ENDELMAN DIR. OF SPECIAL SERVICES 196954 0 0 0 0 0 31808 0 10935 0 239697 0 0 0 JENA DUCA DIR. OF HUMAN RESOURCES 169917 0 0 0 0 0 27428 0 10935 0 208280 0 0 0 MELISSA O'NEILL DIR. OF FIN. (4/1/21 - PRESENT) 103293 0 20965 0 0 0 21382 0 28749 0 174389 0 0 0 X 63529 FAIR MARKET VALUE X MS SURFACES AND SMART BOARDS 0 56496 FAIR MARKET VALUE X GUITARS AND AMPS 0 27650 FAIR MARKET VALUE X LIGHTING AND RIGGING EQUIPMENT 0 7794 FAIR MARKET VALUE X PIANO 0 5000 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. 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. PART XII, LINE 2C: NO CHANGES TO OVERSIGHT OR SELECTION PROCESS FROM PRIOR YEAR. OCSA FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330377341 SUPPORT CA 501(C)(3) LINE 7 N/A 0 LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 SUPPORT CA 501(C)(3) LINE 7 N/A 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 SUPPORT CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330970818 SUPPORT 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