2019-05-15T17:27:40-05:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2017-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 RALPH OPACIC EXECUTIVE DIRECTOR 7145600900 2019-05-14 1 DERRICK DEBRUYNE CPA P00591016 6268577300 2019-05-13 67.137.57.251 2019-05-14 05:13:42 PD P 7CCED69CC7F7DA8765ED5670943801882D3A7A21 2196CE574210BD6A21B8FFFAB9B8789DA39A5838 2017 2019-02-21 02:37:17Z RALPH S OPACIC EDD 1010 N MAIN STREET SANTA ANA CA 927013608 4285584 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 2492086 3017200 62797 172238 3692 48450 365464 278942 2924039 3516830 150306 635769 0 0 679040 986604 0 0 35987 977030 1006215 1806376 2628588 1117663 888242 2495606 2904718 557806 78676 1937800 2826042 X TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 0 0 590669 590669 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS 482424 146146 STUDENT & PRODUCTION SUPPORT 28170 34288 ART CLASSES OFFERED TO THE PUBLIC 45100 45100 SCHOLARSHIPS 45100 45100 1146363 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 1 0 0 0 0 1 0 0 0 1 25 0 1 0 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 0 0 0 0 0 1 1 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 SALLY W ANDREATTA BOARD MEMBER 2.00 X 0 0 0 LISA ARGYROS BOARD MEMBER 2.00 X 0 0 0 MISSY PACE CALLERO SECRETARY 2.00 X X 0 0 0 BRUCE E CHAPMAN CO-VICE CHAIR 2.00 X X 0 0 0 DAVID DUFFY BOARD MEMBER 2.00 X 0 0 0 MOHAMED A EL-ERIAN PHD BOARD MEMBER 2.00 X 0 0 0 VINCE FOLEY VICE CHAIR 2.00 X X 0 0 0 MARIA NEWKIRK FONG JD BOARD MEMBER 2.00 X 0 0 0 DOUGLAS F GARN TREASURER/VICE CHAIR 2.00 X X 0 0 0 JOHN GATES BOARD MEMBER 2.00 X 0 0 0 KENNY B GERENRAICH DPM 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 TIM KASHANI BOARD MEMBER 2.00 X 0 0 0 ERIN KERRIGAN BOARD MEMBER 2.00 X 0 0 0 EOIN L KREDITOR ESQ CO-VICE CHAIR 2.00 X X 0 0 0 JERRY E MANDEL PHD BOARD MEMBER 2.00 X 0 0 0 DEVON MARTIN BOARD MEMBER 2.00 X 0 0 0 SEBASTIAN PAUL MUSCO BOARD MEMBER 2.00 X 0 0 0 KAREN CHILD OGDEN MA MFT BOARD MEMBER 2.00 X 0 0 0 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 24.00 40.00 X X 0 322668 66746 KEVIN ROSENBERG VICE CHAIR 2.00 X X 0 0 0 LEE RUNNELS BOARD MEMBER 2.00 X 0 0 0 HARRIET SANDHU BOARD MEMBER 2.00 X 0 0 0 MARIA THALBERG VICE CHAIR 2.00 X X 0 0 0 KEVIN M TIBER CHAIRMAN 2.00 X X 0 0 0 SEAN WINDHAMBURKE BOARD MEMBER 2.00 X 0 0 0 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 2.00 40.00 X 0 148927 38691 0 471595 105437 0 0 1 0 0 1566963 1450237 27195 3017200 SUPPORT ORGANIZATIONS 900099 137950 137950 CAC REVENUE 900099 34288 34288 172238 48450 48450 1039500 1566963 768754 270746 270746 OTHER REVENUE 900099 8196 8196 8196 3516830 180434 0 319196 590669 590669 45100 45100 735248 735248 125373 125373 84692 84692 41291 41291 4731 4731 7850 7850 31125 31125 16882 16882 75957 75957 14027 14027 27600 27600 22212 22212 1702 1702 505 505 STUDENT AND PRODUCTION 510594 510594 BAD DEBT EXPENSE 139289 139289 OTHER EXPENSES 104656 104656 CAC EXPENSE 35987 0 35987 13098 13098 2628588 1146363 1446238 35987 811936 1329099 59511 56999 25000 457971 25407 4868 801646 950000 59418 34666 32723 30732 2495 1991 710193 69124 2495606 2904718 175057 22978 15575 382749 40123 557806 78676 X 1120441 1632495 474359 850356 343000 343191 1937800 2826042 2495606 2904718 888242 0 X 0 1 X 1 0 X 1174790 1504960 1808805 2734347 3287946 10510848 1174790 1504960 1808805 2734347 3287946 10510848 230862 10279986 183 231 452 3692 48450 53008 73063 115716 95932 123203 8196 416110 10979966 1095562 0.93620 0.82090 X 343991 191 14387 358569 330080 13000 911 343991 256886 80 73114 330080 1.00000 0 0 32723 30732 1991 1991 DUE TO OCSA 40123 40123 X 4285584 768754 768754 3516830 0 3516830 3397342 768754 768754 2628588 0 2628588 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: DIRECT FUNDRAISING EXPENSES 768,754. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 768,754. GALA DINNER/AUCTION 1209672 1022937 186735 160775 151426 135059 SOUTH COAST PLAZA TREE LIGHTING 91216 91216 78832 1 60027 60027 0 40269 0 1360915 1022937 337978 160775 270527 135059 566361 -228383 0 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 590669 CONTRIBUTION SCHOLARHIPS 36 45100 X X 0 0 0 0 0 0 0 0 0 RALPH S OPACIC EDD FOUNDER/EXECUTIVE DIRECTOR 0 322585 0 0 0 83 0 46561 0 20185 0 389414 0 0 JOYCE CHRISTENSEN DIRECTOR OF FINANCE 0 148844 0 0 0 83 0 23130 0 15561 0 187618 0 0 X LITHO PRINTING 1 27195 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BOTH SCHOOL STAFF AND AUDIT FIRM REVIEW FOR ACCURACY PRIOR TO FILING. SCHOOL STAFF TIES FINANCIAL REPORTS TO THE TRIAL BALANCE AND PERFORMS A FULL REVIEW OF NOTES AND SUPPLEMENTARY INFORMATION FOR ACCURACY. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF DIRECTORS MEETINGS ARE MADE AVAILABLE THROUGH THE WEBSITE. 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 0 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0