2026-05-10T12:16:58-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 330377341 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 927013608 TEREN SHAFFER PRESIDENT & CEO 7145600900 2026-05-06 1 1 WADE MCMULLEN P00541671 9099857286 2026-04-17 2024 2025-03-06 01:10:19Z TEREN SHAFFER 1010 N MAIN STREET SANTA ANA CA 927013608 7493656 0 X WWW.OCSARTS.NET X 1988 CA TO RAISE FUNDS FOR THE BENEFIT OF THE ORANGE COUNTY SCHOOL OF THE ARTS. 30 28 0 45 0 0 4323788 6054447 1011686 815862 86615 66619 -730627 -329584 4691462 6607344 2090219 2249802 0 0 1944318 2428888 0 0 785236 1485490 1278034 5520027 5956724 -828565 650620 3822087 4669903 724718 861261 3097369 3808642 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 2409226 68345 815862 OCSA FOUNDATION HAS VARIOUS CEREMONIES AND FUNCTIONS THAT PROVIDE OPPORTUNITIES FOR APPROXIMATELY 1,000 STUDENTS TO PERFORM THEIR ARTISTIC SKILLS THROUGHOUT THE YEAR. 1150957 1150957 0 CONTRIBUTION TO ORANGE COUNTY SCHOOL OF THE ARTS. 1030500 1030500 0 CONTRIBUTION TO THE LEGACY FUND STUDENTS FIRST CAPITAL CAMPAIGN. 4590683 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 29 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 28 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 CA X MELISSA O'NEILL 7145600900 1010 N MAIN ST SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT AND CEO 24.00 45.00 X X 0 322961 75880 STEVE WAGNER FORMER VP OF OPS. (END JUNE 2024) 6.00 41.00 X 0 183192 32137 GREGORY ENDELMAN VP OF OPERATIONS (AS OF JULY 2024) 6.00 41.00 X X 0 141031 23501 JASON HERTHEL BOARD CHAIR 2.00 0.00 X X 0 0 0 MICHAEL LAVEN VICE CHAIR, FINANCE 2.00 0.00 X X 0 0 0 KIMBERLEY LAKES PHD VICE CHAIR, HUMAN CAPITAL 2.00 0.00 X X 0 0 0 EOIN L KREDITOR JD VICE CHAIR, LEGACY GIVING 2.00 0.00 X X 0 0 0 JENNIFER STERNSHEIN SECRETARY 2.00 0.00 X X 0 0 0 KEVIN TIBER TREASURER 2.00 0.00 X X 0 0 0 HALIM DHANIDINA BOT REPRESENTATIVE 2.00 2.00 X X 0 0 0 LISA ARGYROS DIRECTOR 2.00 0.00 X 0 0 0 JIM BERGMAN DIRECTOR 2.00 0.00 X 0 0 0 LISA BRENNAN DIRECTOR 2.00 0.00 X 0 0 0 ALBERT BUSHALA DIRECTOR 2.00 0.00 X 0 0 0 MIAAD BUSHALA DIRECTOR 2.00 0.00 X 0 0 0 BRUCE E CHAPMAN DIRECTOR 2.00 0.00 X 0 0 0 JIM CONROY DIRECTOR 2.00 0.00 X 0 0 0 JULIA FELDMAN DIRECTOR 2.00 0.00 X 0 0 0 LAMIA GABAL DIRECTOR 2.00 0.00 X 0 0 0 JULIE GARN DIRECTOR 2.00 0.00 X 0 0 0 BRYAN GIGLIA DIRECTOR 2.00 0.00 X 0 0 0 JASON GWIN DIRECTOR 2.00 0.00 X 0 0 0 GILLIAN HAYES DIRECTOR 2.00 0.00 X 0 0 0 STEVEN HO DIRECTOR 2.00 0.00 X 0 0 0 MARTIN HOWARD DIRECTOR 2.00 0.00 X 0 0 0 JENNIE LYNN JOHANSON-MAYA DIRECTOR 2.00 0.00 X 0 0 0 PATRICIA JUAREZ DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL LE DIRECTOR 2.00 0.00 X 0 0 0 LEE RUNNELS DIRECTOR 2.00 0.00 X 0 0 0 DON STEINER DIRECTOR 2.00 0.00 X 0 0 0 CHRISTINE WALKER-BOWMAN DIRECTOR 2.00 0.00 X 0 0 0 0 647184 131518 0 1 1 0 0 1472231 4582216 47462 6054447 CSARTS ACADEMY REVENUE 900099 644164 644164 SUPPORT ORGANIZATIONS 900099 94798 94798 PERFORMANCE HONORARIA MONTAGE 900099 76900 76900 815862 53661 53661 87481 74523 12958 12958 12958 368554 1472231 811789 -443235 -443235 PRIVATE LESSONS INCOME 900099 56840 56840 PRODUCTION FEES 900099 35398 35398 MISCELLANEOUS 900099 21413 21413 113651 6607344 815862 0 -262965 2181457 2181457 68345 68345 1691737 958843 237706 495188 387785 189608 59527 138650 250256 79251 56164 114841 99110 47180 15373 36557 6595 6595 39779 39779 67430 53624 13806 11499 9167 2332 100915 28161 72754 4221 2115 2106 64535 54041 10494 16893 13275 3618 968 968 SPECIAL EVENTS 701916 677045 24871 STUDENT PROD. SUPPORT 174825 150505 24320 OTHER EXPENSES 51386 40994 10392 INSTRUCTIONAL SUPPORT 37072 37072 5956724 4590683 580805 785236 1805077 1719061 115437 592105 826417 918920 33622 24707 950000 950000 4090 4071 376208 87444 84831 3822087 4669903 76484 58771 557460 632130 90774 170360 724718 861261 X 1602065 1764710 1495304 2043932 3097369 3808642 3822087 4669903 650620 60653 0 X X 0 1 X 1 0 X 3272123 6645619 5212449 4488425 6054447 25673063 3272123 6645619 5212449 4488425 6054447 25673063 3665783 22007280 36355 37708 50333 51571 53661 229628 740054 668151 780532 757815 2946552 28849243 1943004 0.76280 0.77280 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SUPPORT ORGANIZATIONS - 2021 AMOUNT: $ 740,054. 2022 AMOUNT: $ 668,151. 2023 AMOUNT: $ 780,532. 2024 AMOUNT: $ 644,164. MISCELLANEOUS - 2024 AMOUNT: $ 113,651. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 535052 312168 89272 936492 450381 38711 45960 535052 410650 39731 450381 477290 -66640 410650 379296 97994 477290 0.00000 0.00000 0.00000 0 0 0 DUE TO OCSA 71191 DUE TO CASA - SAN GABRIEL VALLEY 99169 170360 X 7479786 60653 811789 872442 6607344 0 6607344 6768513 811789 811789 5956724 0 5956724 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 811,789. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE 811,789. X X X X X X X 1 ANDREW PILGER 6158 JAMES ALAN ST CYPRESS CA 90630 GRANT WRITING 0 469352 14963 253923 469352 14963 253923 CA GALA 1512215 1165923 346292 46984 99465 181817 289740 SEASON PREMIERE 328570 306308 22262 39885 57157 96741 1840785 1472231 368554 46984 139350 238974 386481 811789 -443235 1 ORANGE COUNTY SCHOOL OF THE ARTS 1010 N MAIN ST SANTA ANA CA 92701 330891574 501(C)(3) 1150957 0 N/A N/A TO SUPPORT CHARTER SCHOOL PROGRAMS THE LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 501(C)(3) 1030500 0 N/A N/A FINANCIAL SUPPORT OF CAPITAL CAMPAIGN 2 0 SCHOLARSHIPS TO STUDENTS 25 68345 0 N/A N/A PART I, LINE 2: THE SELECTION CRITERIA FOR SCHOLARSHIPS VARY BASED ON THE PREFERENCES OF THE DONOR OF THE SCHOLARSHIP FUNDING. OCSA STA WORKS DIRECTLY WITH THE DONORS TO ESTABLISH THE TERMS OF THE SCHOLARSHIP WHICH CAN RANGE FROM ACADEMIC PERFORMANCE, FINANCIAL NEEDS, PERSONAL STATEMENTS, LEADERSHIP QUALIFICATIONS, NOMINATIONS, AND INTERVIEWS. SCHOLARSHIP FUNDS ARE CONTRIBUTED TO THE OCSA FOUNDATION AND THEN DISTRIBUTED DIRECTLY TO THE STUDENTS. 0 0 0 0 0 0 0 0 0 TEREN SHAFFER PRESIDENT AND CEO 0 298681 0 0 0 24280 0 56763 0 19117 0 398841 0 0 STEVE WAGNER FORMER VP OF OPS. (END JUNE 2024) 0 167082 0 0 0 16110 0 32053 0 84 0 215329 0 0 GREGORY ENDELMAN VP OF OPERATIONS (AS OF JULY 2024) 0 122605 0 0 0 18426 0 23417 0 84 0 164532 0 0 PART I, LINE 3 ORANGE COUNTY SCHOOL OF THE ARTS DETERMINES THE EXECUTIVE DIRECTOR'S PAY. THE PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. X KITCHEN EQUIPMENT 1 36112 FMV X INTERCOM SYSTEM 1 9850 FMV X VIOLIN 1 1500 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. 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. 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 BOARD MEMBER, EMPLOYEE, OR OFFICER, 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 C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR 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 THE LEGACY FUND 1010 N MAIN STREET SANTA ANA CA 92701 450504300 SUPPORT CA 501(C)(3) LINE 7 N/A 0 CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY 1401 HIGHLAND AVENUE DUARTE CA 91010 813919990 SCHOOL CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY FOUNDATION 1010 N MAIN STREET SANTA ANA CA 91010 330970818 SUPPORT CA 501(C)(3) LINE 7 N/A 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0