2015-02-19T20:25:53-06:00 2014-06-30 952242818 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2013-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 DR RALPH OPACIC PRESIDENT 7145600900 2015-02-11 true DERRICK DEBRUYNE CPA P00591016 6268577300 2015-02-19 2013 2016-03-07 17:11:31Z STEVE WAGNER 1010 N MAIN STREET SANTA ANA CA 92701 1870501 false X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 33 33 0 20 0 1638049 1284985 388801 356936 122 183 -57602 -37132 1969370 1604972 549070 663152 0 878086 356960 0 356960 602879 610886 2030035 1630998 -60665 -26026 477437 449511 33176 31276 444261 418235 X TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. false false 650652 650652 73063 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS 203140 STUDENT & PRODUCTION SUPPORT 206333 356936 ART CLASSES OFFERED TO THE PUBLIC 12500 12500 SCHOLARSHIPS 12500 12500 1072625 true true false false false false false false false false true false false true false true true false false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 4 0 true 0 false false false false false false false false false false X 33 33 false false false false false false false true true false false true true true true true false true true false CA X JOYCE CHRISTENSEN 7145600900 1010 N MAIN STREET SANTA ANA SANTA ANA CA 927013608 RALPH S OPACIC EDD PRESIDENT 24.00 40.00 X X 0 274866 41464 SALLY W ANDREATTA SECRETARY 2.00 X X 0 0 0 ANDREW BLOUNT BOARD MEMBER 2.00 X 0 0 0 DEBORAH BRIDGES BOARD MEMBER 2.00 X 0 0 0 MISSY PACE CALLERO BOARD MEMBER 2.00 X 0 0 0 BRUCE E CHAPMAN BOARD MEMBER 2.00 X 0 0 0 MATTHEW K CONOVER BOARD MEMBER 2.00 X 0 0 0 GARY B CONRAD BOARD MEMBER 2.00 X 0 0 0 BRADLEY H ELLIS JD STRATEGIC PL 2.00 X X 0 0 0 SCOTT EMIGH TECHNOLOGY 2.00 X X 0 0 0 ROBERT J FOLLMAN BOARD MEMBER 2.00 X 0 0 0 DOUGLAS F GARN CAPITAL CAMP 2.00 X X 0 0 0 JOHN GATES PROPERTY DEV 2.00 X X 0 0 0 MARTIN HOWARD PROPERTY DEV 2.00 X X 0 0 0 TIM KASHANI BOARD MEMBER 2.00 X 0 0 0 FRANK KAVANAUGH BOARD MEMBER 2.00 X 0 0 0 EOIN L KREDITOR ESQ BOARD MEMBER 2.00 X 0 0 0 ALLAN E LUBITZ VICE CHAIR T 2.00 X X 0 0 0 JERRY E MANDEL PHD CAPITAL CAMP 2.00 X X 0 0 0 MICHAL L MEKJIAN JR CHAIRMAN 2.00 2.00 X X 0 0 0 SCOTT MICHAELIS BOARD MEMBER 2.00 X 0 0 0 ALFREDO MOLINA 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 KELLY SMITH BOARD MEMBER 2.00 X 0 0 0 RUSSELL R STERN BOARD DEVELO 2.00 X X 0 0 0 KEVIN M TIBER TREASURER & 2.00 X X 0 0 0 SCOTT R WOOLSEY PR/MARKETING 2.00 X X 0 0 0 MARIA NEWKIRK FOND JD BOARD MEMBER 2.00 X 0 0 0 KENNY B GERENRAICH DPM BOARD MEMBER 2.00 X 0 0 0 KEVEN ROSENBERG BOARD MEMBER 2.00 X 0 0 0 HARRIET SANDHU BOARD MEMBER 2.00 X 0 0 0 STUART WOLFE BOARD MEMBER 2.00 X 0 0 0 STEVEN WAGNER VP OF OPERAT 6.00 40.00 X 0 222913 37178 CAMBRIA MORGAN DIR. OF MARK 6.00 24.00 X 0 157847 29252 JOYCE CHRISTENSEN DIRECTOR OF 6.00 40.00 X 0 112650 10278 768276 118172 false true false 727836 557149 11688 1284985 CAC REVENUE 356936 356936 356936 183 183 155334 727836 265529 -110195 SUPPORT ORGANIZATIONS 68598 68598 MISCELLANEOUS 4465 4465 73063 1604972 429999 183 663152 663152 319120 319120 13238 13238 12718 12718 11884 11884 47698 47698 7467 7467 15424 15424 4593 4593 46434 46434 4330 4330 22328 22328 4921 4921 477 477 2661 2661 CAC EXPENSES 206333 206333 STUDENT & PRODUCTION SUPP 203140 203140 BOARD OF DIRECTORS EXPENS 36415 36415 OTHER EXPENSES 8665 8665 1630998 1072625 201413 356960 165880 143766 44636 79233 46443 23278 8765 8429 55174 46122 11713 9052 200000 185753 477437 449511 29590 31276 3586 33176 31276 X 298376 273420 145885 144815 444261 418235 477437 449511 -26026 X false true X true false X 1072350 1177103 1578600 1638049 1284985 6751087 1072350 1177103 1578600 1638049 1284985 6751087 208403 6542684 5486 2959 121 122 183 8871 6759958 2309384 0.96790 0.96290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55174 46122 9052 9052 DUE FROM LEGACY FUND 182829 DUE FROM OSCA CHARTER SCHOOL 2924 185753 1870501 265529 265529 1604972 1604972 1896527 265529 265529 1630998 1630998 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 VARIOUS 883170 727836 155334 265529 883170 727836 155334 265529 265529 -110195 false VARIOUS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 12500 SCHOLARSHIPS ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN STREET SANTA ANA CA 92701 330891574 501C3 650652 CONTRIBUTION X X false false false false false false false false false RALPH S OPACIC EDD PRESIDENT 274866 22676 18788 316330 STEVEN WAGNER VP OF OPERATIONS/CFO 222913 18390 18788 260091 CAMBRIA MORGAN DIR. OF MARKETING 157847 14402 14850 187099 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 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 false true false true false false false false false true true true false false false false false false false