2026-05-06T17:11:59-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 330891574 ORANGE COUNTY SCHOOL OF THE ARTS ORAN 7145600900 1010 N MAIN STREET SANTA ANA CA 92701 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 92701 51227596 0 1 X WWW.OCSARTS.NET X 1987 CA OPERATES A CHARTER SCHOOL THAT EMBRACES AND ENCOURAGES ARTISTIC CREATIVITY AND ACADEMIC EXCELLENCE. 5 5 587 42 0 0 44610997 47229069 1418783 2091690 78442 91207 1326199 1513285 47434421 50925251 0 0 0 0 30844849 33110383 0 0 1210339 16894176 17342286 47739025 50452669 -304604 472582 27677434 29686704 21592258 23128946 6085176 6557758 WE PROVIDE AN UNPARALLELED ARTS AND ACDADEMIC EDUCATION IN A CREATIVE, CHALLENGING AND NURTURING ENVIRONMENT TO A DIVERSE STUDENT BODY PASSIONATE ABOUT THE ARTS, PREPARING THEM TO REACH THEIR HIGHEST POTENTIAL. 0 0 37941487 0 2293394 ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION UNDER THE LAWS OF THE STATE OF CALIFORNIA. THE ORGANIZATION CONSISTS OF A CHARTER SCHOOL AND THE LEGACY FUND, A RELATED PARTY OF THE SCHOOL FORMED TO PURCHASE AND MANAGE PROPERTIES TO BE RENTED TO THE SCHOOL. OCSA CONSISTS OF APPROXIMATELY 2,319 STUDENTS IN GRADES 7-12. 37941487 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 87 0 1 587 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 1 0 CA X X MELISSA O'NEILL 7145600900 1010 N MAIN ST SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT AND CEO 40.00 29.00 X 322961 0 75880 JENA DUCA SENIOR DIRECTOR, HUMAN RESOURCES 40.00 0.00 X 235948 0 48824 MELISSA O'NEILL DIRECTOR OF FINANCE 40.00 0.00 X 188805 0 59795 MICHAEL CIECEK PRINCIPAL 40.00 0.00 X 226864 0 51531 ELIZABETH TON VP OF DEVELOPMENT 40.00 0.00 X 207018 0 47703 BECCA FREELAND AP, STUDENT SERVICES 40.00 0.00 X 194988 0 56358 ABBE LEVINE AP, FACILITIES & SUPERVISION 40.00 0.00 X 195559 0 34250 STEVE WAGNER FORMER COO (THROUGH JUNE 2024) 40.00 7.00 X 183192 0 32137 PAUL SATKIN CHAIR 2.00 0.00 X X 0 0 0 GARY HUMPHREYS SECRETARY 2.00 0.00 X X 0 0 0 HALIM DHANIDINA DIRECTOR 2.00 2.00 X 0 0 0 VINCENT FOLEY DIRECTOR 2.00 0.00 X 0 0 0 JESSICA HERTHEL DIRECTOR 2.00 0.00 X 0 0 0 1755335 0 406478 74 1 1 0 MARGARET A CHIDESTER & ASSOC 2151 MICHELSON DR STE 260 IRVINE CA 92612 ATTORNEY 417864 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SOUTH HOPE ST 43RD FLOOR LOS ANGELES CA 90071 ATTORNEY 293294 SCHOOLABILITY P O BOX 21565 ALBUQUERQUE NM 87154 PAYROLL PROCESSING 211651 3 1150957 36126130 9951982 63015 47229069 SHARED PERSONNEL SERVICES 900099 700026 700026 PRODUCTION INCOME 900099 633045 633045 STUDENT ACTIVITIES INCOME 900099 437282 437282 TESTING INCOME 900099 321337 321337 2091690 91207 91207 120180 48072 72108 72108 72108 345319 254273 91046 91046 FOOD SERVICES 900099 654216 654216 OTHER REVENUE 900099 527375 110658 416717 FIELD TRIPS 900099 168540 168540 1350131 50925251 2293394 0 1402788 694640 520981 145874 27785 23097258 19686986 2722785 687487 4474566 3813217 528095 133254 4082677 3475586 485142 121949 761242 647056 91349 22837 282683 282683 943329 943329 84000 84000 1689734 408069 1281665 58490 58490 1125595 1125595 64302 52728 9645 1929 5833372 5249877 583495 127949 127949 23438 23438 488325 488325 927870 927870 431337 431337 CUSTODIAL 803038 393489 377428 32121 OUTSIDE SECURITY 565225 276960 265656 22609 MUSIC PROGRAM 438536 214883 206112 17541 INSTRUCTIONAL MATERIALS 186841 186841 3268222 1447232 1678163 142827 50452669 37941487 11300843 1210339 3890893 1530900 3612355 9940667 1374520 2540206 146395 1609826 172978 484456 22720132 20795990 2392533 1924142 16087760 11656507 27677434 29686704 3481500 5858268 18595 18502 280000 17812163 17252176 21592258 23128946 X 5400051 5725992 685125 831766 6085176 6557758 27677434 29686704 472582 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7944940 7215903 729037 12483855 11779099 704756 2291337 1800988 490349 1924142 OTHER ASSETS 172316 OPERATING RIGHT-OF-USE ASSET 11484191 11656507 FUNDS HELD IN TRUST 225378 DUE TO RELATED PARTIES 5475620 OPERATING LEASE LIABILITY 11485472 FINANCING LEASE LIABILITY 65706 17252176 X 51227596 302345 302345 50925251 0 50925251 50755014 302345 302345 50452669 0 50452669 PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. 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 ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ORGANIZATION FILES AN EXEMPT ORGANIZATION RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME 48,072. COST OF GOODS SOLD 254,273. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL INCOME 48,072. COST OF GOODS SOLD 254,273. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OCSA MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT'S APPLICATION. OCSA DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, PART I, LINE 4 OCSA DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, OCSA RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, OCSA IS ELIGIBLE FOR LOCAL, STATE, FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. X 1 0 0 0 0 0 0 0 0 TEREN SHAFFER PRESIDENT AND CEO 298681 0 0 0 24280 0 56763 0 19117 0 398841 0 0 0 JENA DUCA SENIOR DIRECTOR, HUMAN RESOURCES 180624 0 0 0 55324 0 48740 0 84 0 284772 0 0 0 MELISSA O'NEILL DIRECTOR OF FINANCE 156969 0 0 0 31836 0 40678 0 19117 0 248600 0 0 0 MICHAEL CIECEK PRINCIPAL 226624 0 0 0 240 0 43329 0 8202 0 278395 0 0 0 ELIZABETH TON VP OF DEVELOPMENT 188592 0 0 0 18426 0 47619 0 84 0 254721 0 0 0 BECCA FREELAND AP, STUDENT SERVICES 194748 0 0 0 240 0 37241 0 19117 0 251346 0 0 0 ABBE LEVINE AP, FACILITIES & SUPERVISION 187219 0 0 0 8340 0 34166 0 84 0 229809 0 0 0 STEVE WAGNER FORMER COO (THROUGH JUNE 2024) 167082 0 0 0 16110 0 32053 0 84 0 215329 0 0 0 X 3 9876 FAIR MARKET VALUE X INSTRUMENTS 4 35372 FAIR MARKET VALUE X COSTUMES 5 12523 FAIR MARKET VALUE X MISC. ITEMS 4 4543 FAIR MARKET VALUE X COOKBOOKS 1 700 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT 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, OFFICER, OR EMPLOYEE, 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 B, LINE 15 THE EXECUTIVE DIRECTOR'S 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 AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST ARE AVAILABLE THROUGH THE SCHOOL'S WEBSITE, SCHOOL POLICIES AND PROCEDURES AND MINUTES OF THE BOARD OF TRUSTEE MEETINGS. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. OCSA FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330377341 FUNDRAISING CA 501(C)(3) LINE 7 N/A 0 THE LEGACY FUND 1010 N MAIN ST SANTA ANA CA 92701 460504300 FACILITIES FOR EDUCATION CA 501(C)(3) LINE 7 N/A 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 EDUCATION CA 501(C)(3) LINE 2 N/A 0 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330970818 FUNDRAISING CA 501(C)(3) LINE 7 N/A 0 SMG ARTS MANAGEMENT LLC 1010 N MAIN ST SANTA ANA CA 92701 813637389 SUPPORT CA N/A N/A 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 1 1 0 1 0 0