2021-05-17T17:35:11-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2019-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 RALPH S OPACIC EDD EXECUTIVE DIRECTOR 7145600900 2021-04-29 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2021-04-29 2019 2022-09-23 18:48:47Z RALPH S OPACIC EDD 1010 N MAIN STREET SANTA ANA CA 927013608 2862811 0 X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 28 27 0 50 0 0 2098604 2171371 1539155 261739 37449 151880 -192959 3278 3482249 2588268 694151 613933 0 0 1655215 2007689 0 0 846200 1046120 684954 3395486 3306576 86763 -718308 3051014 2441397 136470 348460 2914544 2092937 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 572933 572933 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS. 1167161 41000 287723 OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. 14625 28417 OCSA FOUNDATION OFFERS ART CLASSES AND TRAINING FROM THEIR TEACHERS AND ADVANCED ART STUDENTS TO ABOUT 2,200 STUDENTS IN TOTAL. STUDENTS INCLUDE MEMBERS OF THE PUBLIC AND ALSO OCSA SCHOOL STUDENTS. 1754719 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 28 27 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 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 24.00 40.00 X X 0 337477 88059 STEVE WAGNER VP OF OPERATIONS 6.00 40.00 X 0 320604 72909 VINCE FOLEY BOARD CHAIR 2.00 2.00 X X 0 0 0 MARISA THALBERG VICE CHAIR, MARKETING 2.00 X X 0 0 0 KEVIN ROSENBERG VICE CHAIR, HUMAN CAPITAL 2.00 X X 0 0 0 DOUGLAS F GARN TREASURER/VICE CHAIR 2.00 X X 0 0 0 EOIN L KREDITOR ESQ VICE CHAIR, LEGACY GIVING 2.00 X X 0 0 0 MARIA NEWKIRK FONG JD REP BOARD OF TRUSTEES 2.00 2.00 X X 0 0 0 JASON HERTHEL SECRETARY 2.00 X X 0 0 0 HAERAN PARK ZEDECK ALUMNI REPRESENTATIVE 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 DAVID DUFFY BOARD MEMBER 2.00 X 0 0 0 JOHN GATES BOARD MEMBER 2.00 X 0 0 0 SAINI KANNAN BOARD MEMBER 2.00 X 0 0 0 ERIN KERRIGAN BOARD MEMBER 2.00 X 0 0 0 JERRY E MANDEL PHD BOARD MEMBER 2.00 X 0 0 0 SEBASTIAN PAUL MUSCO BOARD MEMBER 2.00 X 0 0 0 LEE RUNNELS BOARD MEMBER 2.00 X 0 0 0 SEAN BURKE BOARD MEMBER 2.00 X 0 0 0 PATTY JUAREZ BOARD MEMBER 2.00 X 0 0 0 MICHAEL FELL ESQ BOARD MEMBER 2.00 X 0 0 0 ALI LEVIN BOARD MEMBER 2.00 X 0 0 0 SONYA KWON BOARD MEMBER 2.00 X 0 0 0 JAMES LOONEY BOARD MEMBER 2.00 X 0 0 0 NIMESH DAVE BOARD MEMBER 2.00 X 0 0 0 JEFFREY EVANS BOARD MEMBER 2.00 X 0 0 0 NICOLE O'BRYAN BOARD MEMBER 2.00 X 0 0 0 CHRISTINE WALKER-BOWMAN BOARD MEMBER 2.00 X 0 0 0 0 658081 160968 0 0 1 0 0 112956 2058415 2171371 SUPPORT ORGANIZATIONS 900099 170522 170522 PERFORMANCE HONORARIA 900099 62800 62800 PRIVATE LESSON INCOME 900099 28417 28417 261739 38417 38417 154601 41138 113463 113463 113463 182282 112956 233405 -51123 -51123 UNIFORMS/ COSTUMES 900099 27425 27425 MISCELLANEOUS 900099 26976 26976 54401 2588268 316140 0 100757 572933 572933 41000 41000 1474255 530746 356792 586717 251377 50276 75413 125688 211922 45852 67343 98727 70135 14027 21040 35068 375 375 16475 16475 71476 31979 39497 8167 8167 40351 40072 279 23272 23272 14471 6712 7759 833 833 604 604 507 507 STUDENT PRODUCTION SUPP 178128 154128 24000 SPECIAL EVENTS 177211 129978 47233 OTHER EXPENSES 138459 113391 25068 INSTRUCTIONAL SUPPORT 14625 14625 3306576 1754719 705657 846200 1497382 1078066 79030 69221 315167 177011 8717 332 950000 950000 59830 32723 31745 1485 978 199233 105959 3051014 2441397 91397 35091 26300 268984 18773 44385 136470 348460 X 2024042 1239885 890502 853052 2914544 2092937 3051014 2441397 -718308 -103299 0 X X 0 1 X 1 0 X 1808805 2734347 3287946 2098604 2171371 12101073 1808805 2734347 3287946 2098604 2171371 12101073 890331 11210742 452 3692 48450 25629 38417 116640 95932 123203 8196 25940 253271 12470984 2180871 0.89890 0.89270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 364222 15074 379296 358569 5653 364222 343991 191 14387 358569 330080 13000 911 343991 256886 80 73114 330080 0.90480 0.09520 0 0 32723 31745 978 978 DUE TO ORANGE COUNTY SCHOOL OF THE ARTS 44385 44385 X 2718374 -103299 -103299 2821673 -233405 -233405 2588268 3539981 233405 233405 3306576 0 3306576 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 -233,405. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE 233,405. TREE LIGHTING 164957 46700 118257 119458 9858 SEASON PREMIERE 130281 66256 64025 3635 57081 28777 14596 295238 112956 182282 3635 57081 148235 24454 233405 -51123 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 501(C)(3) 572933 TO SUPPORT CHARTER SCHOOL PROGRAMS SCHOLARSHIPS 14 41000 0 0 0 0 0 0 0 0 0 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 0 337477 0 0 0 0 0 57709 0 30350 0 425536 0 0 STEVE WAGNER VP OF OPERATIONS 0 320604 0 0 0 0 0 54823 0 18086 0 393513 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. NO CHANGES IN PROCESS 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 10 N/A 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0