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Nonprofiteer
← ORANGE COUNTY MUSIC AND DANCE INC

Form 990 for tax year 2023

Filed by ORANGE COUNTY MUSIC AND DANCE INC.

Totals

Total revenue
$18,585,477
Total expenses
$2,164,558
Contributions and grants received
$17,409,158
Grants paid
$3,825
Program service revenue
$815,717
Investment income
$350,304
Other revenue
$10,298
Total assets, end of year
$30,922,225
Total liabilities, end of year
$256,757
Net assets or fund balances, end of year
$30,665,468
Program services expenses (Part IX)
$1,230,685
Management and general expenses
$933,873
Fundraising expenses
$0
Program service expenses (Part III)
$1,230,685

Program services were 56.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $17,409,158

  • 2a · Program service revenue: CLASSES AND PERFORMANCES

    total $525,613 · related or exempt $525,613

  • 2b · Program service revenue: FACILITY INCOME

    total $267,629 · related or exempt $267,629

  • 2c · Program service revenue: RECORDING INCOME

    total $22,475 · related or exempt $22,475

  • 3 · Investment income

    total $378,923 · related or exempt $378,923

  • 7a · Gross sales of assets other than inventory

    securities $1,698,441

  • 7b · Less cost or other basis and sales expenses

    securities $1,727,060

  • 7c · Gain or loss

    securities -$28,619

  • 7d · Net gain or loss

    total -$28,619 · related or exempt -$28,619

  • 11a · Other revenue: MANAGEMENT INCOME

    total $6,000 · related or exempt $6,000

  • 11b · Other revenue: JANITORIAL INCOME

    total $5,400 · related or exempt $5,400

  • 11c · Other revenue: OTHER MISCELLANEOUS

    total -$1,102 · related or exempt -$1,102

  • 11e · Other revenue, total

    $10,298

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $3,825 · program services $3,825

  • 5 · Compensation of officers, directors and key employees

    total $116,819 · management and general $116,819

  • 7 · Other salaries and wages

    total $1,004,805 · program services $861,118 · management and general $143,687

  • 9 · Other employee benefits

    total $35,338 · program services $20,267 · management and general $15,071

  • 10 · Payroll taxes

    total $99,665 · program services $68,083 · management and general $31,582

  • 11b · Fees: legal

    total $8,508 · management and general $8,508

  • 11c · Fees: accounting

    total $22,143 · management and general $22,143

  • 12 · Advertising and promotion

    total $56,509 · program services $30,633 · management and general $25,876

  • 13 · Office expenses

    total $7,125 · program services $2,644 · management and general $4,481

  • 14 · Information technology

    total $22,724 · management and general $22,724

  • 22 · Depreciation, depletion and amortization

    total $234,725 · program services $129,099 · management and general $105,626

  • 23 · Insurance

    total $31,457 · program services $17,301 · management and general $14,156

  • 24a · Other expenses: CHARITABLE CONTRIBUTION

    total $104,650 · management and general $104,650

  • 24b · Other expenses: SPECIAL EVENTS

    total $74,993 · program services $61,772 · management and general $13,221

  • 24c · Other expenses: CONDO ASSOCIATION FEE

    total $70,400 · management and general $70,400

  • 24d · Other expenses: JANITORIAL SERVICES

    total $56,940 · management and general $56,940

  • 24e · All other expenses

    total $213,932 · program services $35,943 · management and general $177,989

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,183,563 · end of year $332,906

  • 3 · Pledges and grants receivable

    end of year $9,845,280

  • 4 · Accounts receivable

    beginning of year $4,183 · end of year $4,353

  • 7 · Other notes and loans receivable

    beginning of year $47,773 · end of year $335,773

  • 9 · Prepaid expenses and deferred charges

    end of year $1,011

  • 10a · Land, buildings and equipment: cost or other basis

    $12,264,551

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,776,342

  • 10c · Land, buildings and equipment, net

    beginning of year $8,194,405 · end of year $10,488,209

  • 12 · Investments: other securities

    beginning of year $3,365,870 · end of year $8,720,996

  • 15 · Other assets

    beginning of year $1,062,508 · end of year $1,193,697

  • 17 · Accounts payable and accrued expenses

    beginning of year $51,435 · end of year $248,035

  • 19 · Deferred revenue

    beginning of year $8,686 · end of year $8,722

  • 27 · Net assets without donor restrictions

    beginning of year $9,818,825 · end of year $12,475,467

  • 28 · Net assets with donor restrictions

    beginning of year $3,979,356 · end of year $18,190,001

Mission and programs · 2023

Mission

OC MUSIC AND DANCE IS DEDICATED TO PROVIDING HIGH QUALITY MUSICAL ARTS EDUCATION AND TRAINING FOR THE CHILDREN OF ORANGE COUNTY, OFFERING PRIVATE AND GROUP LESSONS IN VARIETY OF INSTRUMENTS, DANCE PROGRAMS, VOICE TRAINING, MUSICAL THEORY AND COMPOSITION, AND TRAINING IN MUSIC RECORDING.

Activities or mission (Part I)

TO NURTURE, INSPIRE AND EMPOWER ORANGE COUNTY'S MOST COMMITTED AND TALENTED YOUTH TO ACHIEVE THEIR DREAMS AND PROVIDE A PATH FOR THEM TO FOLLOW THEIR PASSIONS.

  • CLASSES, SPECIAL PERFORMANCES AND MASTER CLASSES: DANCE, SHOWS, AND VOICE CLASSES.

    Expenses $1,230,685 · Grants $3,825 · Revenue $526,237

  • SPACE RENTAL TO ARTISTIC PARTNERS FOR FURTHERING VOICE AND INSTRUMENTAL TRAINING FOR GROUP AND PRIVATE LESSONS.

    Revenue $267,629

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Charles Zhang

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Albert Frink

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Doug Freeman

    DIRECTOR, CEO

    Total calculated
    $0
    Hours/week
    40

  • Joanne Tang

    DIRECTOR, CFO

    Total calculated
    $0
    Hours/week
    1

  • Dawn S Reese

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ralph S Opacic

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jo Ellen Chatham

    DIRECTOR, SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Richard Stein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John E Forsyte

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mario Rodriquez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Peter Doerken

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Dunford

    PRESIDENT

    Total calculated
    $117,810
    From this org
    $111,776
    From related orgs
    $0
    Other
    $6,034
    Hours/week
    40

  • Carol Choi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tawny N Chapman

    EMPLOYEE

    Total calculated
    $117,076
    From this org
    $113,661
    From related orgs
    $0
    Other
    $3,415
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
SALARIES FOR CEO, EXECUTIVE DIRECTOR AND EXECUTIVE VP ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. HOWEVER, ONLY THE EXECUTIVE VP RECEIVES A SALARY AND ALL OTHER MEMBERS OF TOP MANAGEMENT ARE ON A VOLUNTEER BASIS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 January 2025
IRS schema version
2023v6.0
Source object
202540159349303214

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