2020-05-26T15:52:47-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2018-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 RALPH OPACIC EXECUTIVE DIRECTOR 7145600900 2020-05-22 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2020-05-13 67.137.57.251 2020-05-22 13:11:24 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 EB14D97C979C4436D100C663A9528401E18238A8 2018 2020-09-22 18:59:49Z RALPH S OPACIC EDD 1010 N MAIN STREET SANTA ANA CA 927013608 4119809 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 20 0 0 3017200 2098604 172238 1539155 48450 37449 278942 -192959 3516830 3482249 635769 694151 0 0 986604 1655215 0 0 613940 1006215 1046120 2628588 3395486 888242 86763 2904718 3051014 78676 136470 2826042 2914544 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 672051 672051 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS 645804 1444034 OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. 15467 34023 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. 855386 22100 87038 855386 22100 87038 2188708 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 29 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 JOYCE CHRISTENSEN 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 319880 75506 BRUCE E CHAPMAN CO-CHAIR 2.00 X X 0 0 0 DOUGLAS F GARN TREASURER/VICE CHAIR 2.00 X X 0 0 0 MARIA THALBERG VICE CHAIR 2.00 X X 0 0 0 KEVIN ROSENBERG VICE CHAIR 2.00 X X 0 0 0 KEVIN M TIBER CHAIRMAN 2.00 X X 0 0 0 MISSY PACE CALLERO SECRETARY 2.00 X X 0 0 0 EOIN L KREDITOR ESQ CO-VICE CHAIR 2.00 X X 0 0 0 MARIA NEWKIRK FONG JD REPRESENTATIVE BOARD OF TRUSTEES 2.00 X X 0 0 0 LISA ARGYROS BOARD MEMBER 2.00 X 0 0 0 DAVID DUFFY BOARD MEMBER 2.00 X 0 0 0 VINCE FOLEY BOARD MEMBER 2.00 X 0 0 0 JOHN GATES BOARD MEMBER 2.00 X 0 0 0 MICHAEL J GLEASON 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 HARRIET SANDHU BOARD MEMBER 2.00 X 0 0 0 SEAN WINDHAMBURKE BOARD MEMBER 2.00 X 0 0 0 PATTY ARVIELO BOARD MEMBER 2.00 X 0 0 0 MICHAEL FELL ESQ BOARD MEMBER 2.00 X 0 0 0 ALI HALL BOARD MEMBER 2.00 X 0 0 0 JASON HERTHEL 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 HAERAN PARK ZEDECK ALUMNI REPRESENTATIVE 2.00 X 0 0 0 0 319880 75506 0 0 1 0 0 1066989 1031615 2098604 SPECIAL EVENTS INCOME 900099 1169400 1169400 SUPPORT ORGANIZATIONS 900099 240611 240611 PERFORMANCE HONORARIA MONTAGE 900099 95121 95121 PRIVATE LESSON INCOME 900099 34023 34023 1539155 25629 25629 26106 14286 11820 11820 11820 404375 1066989 623274 -218899 -218899 MISCELLANEOUS 900099 25940 25940 25940 3482249 1565095 0 -181450 672051 672051 22100 22100 1256084 529223 342985 383876 189720 37944 66402 85374 158510 37284 74075 47151 50901 10180 17815 22906 594 594 9925 9925 73805 42217 31588 10191 9493 698 75740 59036 6964 9740 15464 15464 36363 15211 14246 6906 1978 1978 506 506 STUDENT PRODUCTION SUPP 645804 645804 OTHER EXPENSES 115648 90720 11576 13352 FUNDRAISING AND SPECIAL 44635 44635 INSTRUCTIONAL SUPPORT 15467 15467 3395486 2188708 592838 613940 1329099 1497382 56999 79030 457971 315167 4868 8717 950000 950000 34666 32723 31238 1991 1485 69124 199233 2904718 3051014 22978 91397 15575 26300 40123 18773 78676 136470 X 1632495 2024042 850356 547311 343191 343191 2826042 2914544 2904718 3051014 86763 1739 0 X X 0 1 X 1 0 X 1504960 1808805 2734347 3287946 2098604 11434662 1504960 1808805 2734347 3287946 2098604 11434662 816580 10618082 231 452 3692 48450 25629 78454 115716 95932 123203 8196 37760 380807 11893923 2058882 0.89270 0.93620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 358569 5653 364222 343991 191 14387 358569 330080 13000 911 343991 256886 80 73114 330080 1.00000 0 0 32723 31238 1485 1485 DUE FROM CSA- SGV 2459 DUE FROM CSA- NORCO 60209 INTEREST RECEIVABLE FROM-SGV 62178 DUES FROM CSA - SAN DIEGO 32597 DEPOSITS 41790 199233 DUE TO OCSA 18773 18773 X 4107261 1738 623274 625012 3482249 0 3482249 4018759 623274 623274 3395485 0 3395485 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. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 623,274. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 623,274. GALA DINNER/AUCTION 1270225 1066989 203236 161970 159416 175817 SOUTH COAST PLAZA TREE LIGHTING 97325 97325 77698 1 103814 0 103814 48373 1471364 1066989 404375 161970 285487 175817 623274 -218899 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 672051 TO SUPPORT CHARTER SCHOOL PROGRAMS SCHOLARSHIPS 16 22100 X X 0 0 0 0 0 0 0 0 0 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 0 319880 0 0 0 0 0 52077 0 23429 0 395386 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 LAST 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 SMG ARTS MANAGEMENT LLC 1010 N MAIN STREET SANTA ANA CA 92701 813919990 FACILITIES CA 501(C)(3) LINE 12A, I CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 0 CSA - SAN DIEGO 1010 N MAIN STREET SANTA ANA CA 92701 475443820 SCHOOL CA 501(C)(3) LINE 2 N/A 0 CSA - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 SCHOOL CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN STREET SANTA ANA CA 92701 330377341 SUPPORT CA 501(C)(3) LINE 10 0 SMG ARTS PROPERTY LLC 1010 N MAIN STREET SANTA ANA CA 92701 813919990 CA 501(C)(3) LINE 10 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0