ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION (EIN 33-0377341)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-19
- IRS object ID
- 201520509349300537
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-19T20:25:53-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952242818 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICENTI LLOYD & STUTZMAN | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2210 E ROUTE 66 STE 100 | AddressLine1 |
| City | GLENDORA | City |
| State | CA | State |
| ZIP Code | 917404676 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330377341 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY SCHOOL OF THE ARTS | BusinessNameLine1 |
| Business Name Line2 | FOUNDATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ORAN | BusinessNameControlTxt |
| Phone | 7145600900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 927013608 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR RALPH OPACIC | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7145600900 | PhoneNum |
| Signature | 2015-02-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DERRICK DEBRUYNE CPA | PreparerPersonNm |
| PTIN | P00591016 | PTIN |
| Phone | 6268577300 | PhoneNum |
| Preparation | 2015-02-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE WAGNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 92701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,870,501 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OCSARTS.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 33 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 33 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,638,049 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,284,985 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $388,801 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $356,936 | CYProgramServiceRevenueAmt |
| PY Investment Income | $122 | PYInvestmentIncomeAmt |
| CY Investment Income | $183 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$57,602 | PYOtherRevenueAmt |
| CY Other Revenue | -$37,132 | CYOtherRevenueAmt |
| PY Total Revenue | $1,969,370 | PYTotalRevenueAmt |
| CY Total Revenue | $1,604,972 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $549,070 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $663,152 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $878,086 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $356,960 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $356,960 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $602,879 | PYOtherExpensesAmt |
| CY Other Expenses | $610,886 | CYOtherExpensesAmt |
| PY Total Expenses | $2,030,035 | PYTotalExpensesAmt |
| CY Total Expenses | $1,630,998 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$60,665 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$26,026 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $477,437 | TotalAssetsBOYAmt |
| Total Assets EOY | $449,511 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,176 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,276 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $444,261 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $418,235 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $650,652 | ExpenseAmt |
| Grant | $650,652 | GrantAmt |
| Revenue | $73,063 | RevenueAmt |
| Desc | CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $203,140 | ExpenseAmt |
| Desc | STUDENT & PRODUCTION SUPPORT | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $206,333 | ExpenseAmt |
| Revenue | $356,936 | RevenueAmt |
| Desc | ART CLASSES OFFERED TO THE PUBLIC | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,500 | ExpenseAmt |
| Grant | $12,500 | GrantAmt |
| Desc | SCHOLARSHIPS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $12,500 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $12,500 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $1,072,625 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 33 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 33 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOYCE CHRISTENSEN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7145600900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 N MAIN STREET SANTA ANA | AddressLine1 |
| City | SANTA ANA | City |
| State | CA | State |
| ZIP Code | 927013608 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| RALPH S OPACIC EDD | ||||||||
| PRESIDENT | 24.00 | 40.00 | Yes (X) | Yes (X) | $0 | $274,866 | $41,464 | |
| SALLY W ANDREATTA | ||||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANDREW BLOUNT | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DEBORAH BRIDGES | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MISSY PACE CALLERO | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRUCE E CHAPMAN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MATTHEW K CONOVER | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GARY B CONRAD | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRADLEY H ELLIS JD | ||||||||
| STRATEGIC PL | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SCOTT EMIGH | ||||||||
| TECHNOLOGY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ROBERT J FOLLMAN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DOUGLAS F GARN | ||||||||
| CAPITAL CAMP | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN GATES | ||||||||
| PROPERTY DEV | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARTIN HOWARD | ||||||||
| PROPERTY DEV | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TIM KASHANI | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| FRANK KAVANAUGH | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| EOIN L KREDITOR ESQ | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ALLAN E LUBITZ | ||||||||
| VICE CHAIR T | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JERRY E MANDEL PHD | ||||||||
| CAPITAL CAMP | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MICHAL L MEKJIAN JR | ||||||||
| CHAIRMAN | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT MICHAELIS | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ALFREDO MOLINA | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SEBASTIAN PAUL MUSCO | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KAREN CHILD OGDEN MA MFT | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KELLY SMITH | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| RUSSELL R STERN | ||||||||
| BOARD DEVELO | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KEVIN M TIBER | ||||||||
| TREASURER & | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SCOTT R WOOLSEY | ||||||||
| PR/MARKETING | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARIA NEWKIRK FOND JD | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KENNY B GERENRAICH DPM | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KEVEN ROSENBERG | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| HARRIET SANDHU | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| STUART WOLFE | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| STEVEN WAGNER | ||||||||
| VP OF OPERAT | 6.00 | 40.00 | Yes (X) | $0 | $222,913 | $37,178 | ||
| CAMBRIA MORGAN | ||||||||
| DIR. OF MARK | 6.00 | 24.00 | $0 | $157,847 | $29,252 | Yes (X) | ||
| JOYCE CHRISTENSEN | ||||||||
| DIRECTOR OF | 6.00 | 40.00 | $0 | $112,650 | $10,278 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $768,276 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $118,172 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $727,836 | FundraisingAmt |
| All Other Contributions | $557,149 | AllOtherContributionsAmt |
| Noncash Contributions | $11,688 | NoncashContributionsAmt |
| Total Contributions | $1,284,985 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAC REVENUE | Desc |
| Total Revenue Column | $356,936 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $356,936 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $356,936 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $183 | TotalRevenueColumnAmt |
| Exclusion | $183 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $155,334 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $727,836 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $265,529 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$110,195 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| SUPPORT ORGANIZATIONS | $68,598 | $68,598 |
| MISCELLANEOUS | $4,465 | $4,465 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $73,063 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,604,972 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $429,999 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $183 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $663,152 | TotalAmt |
| Program Services | $663,152 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,120 | TotalAmt |
| Fundraising | $319,120 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,238 | TotalAmt |
| Fundraising | $13,238 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,718 | TotalAmt |
| Fundraising | $12,718 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,884 | TotalAmt |
| Fundraising | $11,884 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,698 | TotalAmt |
| Management And General | $47,698 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,467 | TotalAmt |
| Management And General | $7,467 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,424 | TotalAmt |
| Management And General | $15,424 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,593 | TotalAmt |
| Management And General | $4,593 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,434 | TotalAmt |
| Management And General | $46,434 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,330 | TotalAmt |
| Management And General | $4,330 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,328 | TotalAmt |
| Management And General | $22,328 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,921 | TotalAmt |
| Management And General | $4,921 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477 | TotalAmt |
| Management And General | $477 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,661 | TotalAmt |
| Management And General | $2,661 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CAC EXPENSES | $206,333 | $206,333 | |
| STUDENT & PRODUCTION SUPP | $203,140 | $203,140 | |
| BOARD OF DIRECTORS EXPENS | $36,415 | $36,415 | |
| OTHER EXPENSES | $8,665 | $8,665 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,630,998 | TotalAmt |
| Program Services | $1,072,625 | ProgramServicesAmt |
| Management And General | $201,413 | ManagementAndGeneralAmt |
| Fundraising | $356,960 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,880 | BOYAmt |
| EOY | $143,766 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,636 | BOYAmt |
| EOY | $79,233 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,443 | BOYAmt |
| EOY | $23,278 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,765 | BOYAmt |
| EOY | $8,429 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $55,174 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,122 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,713 | BOYAmt |
| EOY | $9,052 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,000 | BOYAmt |
| EOY | $185,753 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,437 | BOYAmt |
| EOY | $449,511 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,590 | BOYAmt |
| EOY | $31,276 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,586 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,176 | BOYAmt |
| EOY | $31,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,376 | BOYAmt |
| EOY | $273,420 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,885 | BOYAmt |
| EOY | $144,815 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,261 | BOYAmt |
| EOY | $418,235 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,437 | BOYAmt |
| EOY | $449,511 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$26,026 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,072,350 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,177,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,578,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,638,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,284,985 | CurrentTaxYearAmt |
| Total | $6,751,087 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,072,350 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,177,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,578,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,638,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,284,985 | CurrentTaxYearAmt |
| Total | $6,751,087 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $208,403 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,542,684 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,486 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,959 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $121 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $122 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $183 | CurrentTaxYearAmt |
| Total | $8,871 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,759,958 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,309,384 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96790 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96290 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,174 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,122 | DepreciationAmt |
| Book Value | $9,052 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,052 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM LEGACY FUND | $182,829 |
| DUE FROM OSCA CHARTER SCHOOL | $2,924 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $185,753 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,870,501 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $265,529 | OtherRevenueAmt |
| Revenue Not Reported | $265,529 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,604,972 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,604,972 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,896,527 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $265,529 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $265,529 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,630,998 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,630,998 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | 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. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | DIRECT FUNDRAISING EVENT EXPENSES 265,529 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | DIRECT FUNDRAISING EVENT EXPENSES 265,529 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | VARIOUS | NameOfEvent1Amt |
| Gross Receipts Event1 | $883,170 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $727,836 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $155,334 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $265,529 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $883,170 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $727,836 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $155,334 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $265,529 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $265,529 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$110,195 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | IRC SectionIRCSectionDesc |
|---|---|---|---|---|---|---|---|
| VARIOUS | |||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 330891574 | $12,500 | SCHOLARSHIPS | |
| ORANGE COUNTY SCHOOL OF THE ARTS | |||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 330891574 | $650,652 | CONTRIBUTION | 501C3 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|
| RALPH S OPACIC EDD | ||||
| PRESIDENT | $274,866 | $22,676 | $18,788 | $316,330 |
| STEVEN WAGNER | ||||
| VP OF OPERATIONS/CFO | $222,913 | $18,390 | $18,788 | $260,091 |
| CAMBRIA MORGAN | ||||
| DIR. OF MARKETING | $157,847 | $14,402 | $14,850 | $187,099 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | SCHOLARSHIPS |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOTH SCHOOL STAFF AND AUDIT FIRM REVIEWS 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, PAGE 6, PART VI, LINE 12C | THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF DIRECTORS MEETINGS ARE MADE AVAILABLE THROUGH THE WEBSITE. |
| FORM 990, PART XI, LINE 9 | DIRECT FUNDRAISING EVENT EXPENSES 265,529 DIRECT FUNDRAISING EVENT EXPENSES -265,529 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ORANGE COUNTY SCHOOL OF THE ARTS | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 330891574 | SCHOOL | CA | 501C3 | 2 | NA | false |
| LEGACY FUND | ||||||||||
| 1010 N MAIN STREET | SANTA ANA | CA | 92701 | 450504300 | SUPPORT | CA | 501C3 | 9 | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |