ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION (EIN 33-0377341)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-03-06
IRS object ID: 201400659349300035
Schema version: 2012v2.3
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)
Timestamp	2014-03-06T19:41:07-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VICENTI LLOYD & STUTZMAN	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	330377341	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ORANGE COUNTY HIGH SCHOOL	BusinessNameLine1
Business Name Line2	OF THE ARTS FOUNDATION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ORAN	NameControl
Phone	7145600900	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	DR RALPH OPACIC	Name
Title	PRESIDENT	Title
Phone	7145600900	Phone
Date Signed	2014-02-10	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DERRICK DEBRUYNE CPA	Name
Phone	6268577300	Phone
Date Prepared	2014-02-17	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

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	2261569	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.OCSARTS.NET	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1988	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY HIGH SCHOOL OF THE ARTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	34	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	33	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1578600	ContributionsGrantsPriorYear
Contributions Grants Current Year	1638049	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	366233	ProgramServiceRevenuePriorYear
Program Service Revenue CY	388801	ProgramServiceRevenueCY
Investment Income Prior Year	121	InvestmentIncomePriorYear
Investment Income Current Year	122	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-14873	OtherRevenuePriorYear
Other Revenue Current Year	-57602	OtherRevenueCurrentYear
Total Revenue Prior Year	1930081	TotalRevenuePriorYear
Total Revenue Current Year	1969370	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	258650	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	549070	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	792089	SalariesEtcPriorYear
Salaries Etc Current Year	878086	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	901021	TotalFundrsngExpCurrentYear
Other Expense Prior Year	619318	OtherExpensePriorYear
Other Expenses Current Year	602879	OtherExpensesCurrentYear
Total Expenses Prior Year	1670057	TotalExpensesPriorYear
Total Expenses Current Year	2030035	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	260024	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-60665	RevenuesLessExpensesCY
Total Assets BOY	535473	TotalAssetsBOY
Total Assets EOY	477437	TotalAssetsEOY
Total Liabilities BOY	30547	TotalLiabilitiesBOY
Total Liabilities EOY	33176	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	504926	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	444261	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY HIGH SCHOOL OF THE ARTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	534870	Expense
Revenue	91290	Revenue
Description	CONTRIBUTION TO ORANGE COUNTY HIGH SCHOOL OF THE ARTS	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	203762	Expense
Description	STUDENT & PRODUCTION SUPPORT	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	198314	Expense
Revenue	388801	Revenue
Description	ART CLASSES OFFERED TO THE PUBLIC	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	14200	Expense
Description	SCHOLARSHIPS	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	14200	TotalOfOtherProgramServiceExp
Total Program Service Expense	951146	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	34	NbrVotingGoverningBodyMembers
Number Independent Voting Members	33	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	JOYCE CHRISTENSEN	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7145600900	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (37 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
RALPH S OPACIC EDD
PRESIDENT	24.00	40.00	X	X	0	261959	9625
SALLY W ANDREATTA
SPECIAL EVEN	2.00		X	X	0	0	0
GIL BENJAMIN
BOARD MEMBER	2.00		X		0	0	0
WILLIAM E BLOOMFIELD
BOARD MEMBER	2.00		X		0	0	0
ANDREW BLOUNT
BOARD MEMBER	2.00		X		0	0	0
DEBORAH BRIDGES
SECRETARY	2.00		X	X	0	0	0
MISSY PACE CALLERO
BOARD DEVELO	2.00		X	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
BOARD MEMBER	2.00		X		0	0	0
ROBERT J FOLLMAN
BOARD MEMBER	2.00		X		0	0	0
DOUGLAS F GARN
BOARD MEMBER	2.00		X		0	0	0
JOHN GATES
PROPERTY DEV	2.00		X	X	0	0	0
KENNETH B GERENRAICH DPM
BOARD MEMBER	2.00		X		0	0	0
MARTIN HOWARD
BOARD MEMBER	2.00		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
MICHAEL L MEKJIAN JR
BOARD MEMBER	2.00	2.00	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
BARBARA ROSSIER EDD
BOARD MEMBER	2.00		X		0	0	0
KELLY SMITH
BOARD MEMBER	2.00		X		0	0	0
RUSSELL R STERN
CHAIRMAN OF	2.00		X	X	0	0	0
KEVIN M TIBER
TREASURER &	2.00		X	X	0	0	0
RUSS VAN CLEVE
PROPERTY DEV	2.00		X	X	0	0	0
JOHN VESTRI
BOARD MEMBER	2.00		X		0	0	0
SCOTT R WOOLSEY
PR/MARKETING	2.00		X	X	0	0	0
STEVEN WAGNER
VP OF OPERAT	6.00	40.00		X	0	213908	18327
CAMBRIA MORGAN
DIRECTOR MAR	6.00	40.00		X	0	155589	4564
JOYCE CHRISTENSEN
DIRECTOR OF	6.00	40.00		X	0	110876	16692

Field	Value	IRS element (for citing)
Total Reportable Comp Frm Rltd Orgs	742332	TotalReportableCompFrmRltdOrgs
Total Other Compensation	49208	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	862395	FundraisingEvents
All Other Contributions	775654	AllOtherContributions
Total Contributions	1638049	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CAC REVENUE	Description
Total Revenue Column	388801	TotalRevenueColumn
Related Or Exempt Function Income	388801	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	388801	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	122	TotalRevenueColumn
Exclusion	$122	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	143307	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	862395	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	292199	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-148892	TotalRevenueColumn
Exclusion	-$148,892	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
SUPPORT ORGANIZATIONS	73824	73824
MISCELLANEOUS	17466	17466

Field	Value	IRS element (for citing)
Total Other Revenue	91290	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1969370	TotalRevenueColumn
Related Or Exempt Function Income	480091	RelatedOrExemptFunctionIncome
Exclusion	-$148,770	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	549070	Total
Program Services	549070	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	98563	Total
Fundraising	98563	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	660663	Total
Fundraising	660663	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	45666	Total
Fundraising	45666	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	73194	Total
Fundraising	73194	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	19340	Total
Management And General	19340	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6050	Total
Management And General	6050	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	16092	Total
Management And General	16092	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	4157	Total
Management And General	4157	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	59171	Total
Management And General	59171	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	532	Total
Management And General	532	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	27154	Total
Management And General	27154	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	6892	Total
Management And General	6892	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2943	Total
Management And General	2943	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
STUDENT & PRODUCTION SUPP	203762	203762
CAC EXPENSES	198314	198314
OTHER EXPENSES	58472		35537	22935

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2030035	Total
Program Services	951146	ProgramServices
Management And General	177868	ManagementAndGeneral
Fundraising	901021	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	230441	BOY
EOY	165880	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	44591	BOY
EOY	44636	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	76256	BOY
EOY	46443	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	19529	BOY
EOY	8765	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	55174	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	43461	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	14656	BOY
EOY	11713	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	150000	BOY
EOY	200000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	535473	BOY
EOY	477437	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	26976	BOY
EOY	29590	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3571	BOY
EOY	3586	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	30547	BOY
EOY	33176	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	245215	BOY
EOY	298376	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	259711	BOY
EOY	145885	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	504926	BOY
EOY	444261	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	535473	BOY
EOY	477437	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-60665	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1687616	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1072350	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1177103	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1578600	CurrentTaxYearMinus1Year
Current Tax Year	1638049	CurrentTaxYear
Total	7153718	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1687616	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1072350	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1177103	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1578600	CurrentTaxYearMinus1Year
Current Tax Year	1638049	CurrentTaxYear
Total	7153718	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	254088	AmountsSubstContributorsTotal
Public Support Total170	6899630	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2794	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5486	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2959	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	121	CurrentTaxYearMinus1Year
Current Tax Year	122	CurrentTaxYear
Total	11482	Total

Field	Value	IRS element (for citing)
Total Support	7165200	TotalSupport
Gross Receipts From Admissions Etc	3105828	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.96290	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.86690	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	55174	OtherCostOrOtherBasis
Depreciation	43461	Depreciation
Book Value	11713	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	11713	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	DUE FROM LEGACY FUND	Description
Book Value	200000	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	200000	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	DUE TO OCHSA	Description
Amount	$3,586	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	3586	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	2261569	TotRevenueEtcAuditedFinclStmt
Other Revenues	292199	OtherRevenues
Revenue Not Rptd F990	292199	RevenueNotRptdF990
Revenue Subtotal	1969370	RevenueSubtotal
Total Revenue Per Form990	1969370	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2322234	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	292199	OtherExpensesIncluded
Expenses Not Rptd F990	292199	ExpensesNotRptdF990
Expenses Subtotal	2030035	ExpensesSubtotal
Total Expenses Per Form990	2030035	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	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 ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERERMINED 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.
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	DIRECT FUNDRAISING EVENT EXPENSES 292,199
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	DIRECT FUNDRAISING EVENT EXPENSES 292,199

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	VARIOUS	NameOfEvent1
Gross Receipts Event1	1005702	GrossReceiptsEvent1
Charitable Contributions Event1	862395	CharitableContributionsEvent1
Gross Revenue Event1	143307	GrossRevenueEvent1
Other Direct Expenses Event1	292199	OtherDirectExpensesEvent1
Gross Receipts Total	1005702	GrossReceiptsTotal
Charitable Contributions Total	862395	CharitableContributionsTotal
Gross Revenue Total Events	143307	GrossRevenueTotalEvents
Other Direct Expenses Total Events	292199	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	292199	DirectExpenseSummaryEvents
Net Income Summary	-148892	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant	Business Name Line2RecipientNameBusiness/BusinessNameLine2	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection
VARIOUS
1010 N MAIN STREET	SANTA ANA	CA	92701	14200	SCHOLARSHIPS
ORANGE COUNTY HIGH SCHOOL
1010 N MAIN STREET	SANTA ANA	CA	92701	534870	CONTRIBUTION	OF THE ARTS	330891574	501C3

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

TitleTitle	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Related OrgsTotalCompensationRelatedOrgs
RALPH S OPACIC EDD
PRESIDENT	261959	9541	84	271584
STEVEN WAGNER
VP OF OPERATIONSCFO	213908	18243	84	232235
CAMBRIA MORGAN
DIRECTOR MARKETING	155589	4480	84	160153

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	SCHOLARSHIPS
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	DIRECT FUNDRAISING EVENT EXPENSES 292,199 DIRECT FUNDRAISING EVENT EXPENSES -292,199

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Business Name Line2NameOfDisregardedEntity/BusinessNameLine2	Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
ORANGE COUNTY HIGH 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	SUPPORTS	CA	501C3	9	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg