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Nonprofiteer
← ORANGE COUNTY SCHOOL OF THE ARTS

Form 990 for tax year 2023

Filed by ORANGE COUNTY SCHOOL OF THE ARTS.

Totals

Total revenue
$47,434,421
Total expenses
$47,739,025
Contributions and grants received
$44,610,997
Grants paid
$0
Program service revenue
$1,418,783
Investment income
$78,442
Other revenue
$1,326,199
Total assets, end of year
$27,677,434
Total liabilities, end of year
$21,592,258
Net assets or fund balances, end of year
$6,085,176
Program services expenses (Part IX)
$36,104,506
Management and general expenses
$10,517,864
Fundraising expenses
$1,116,655
Program service expenses (Part III)
$36,104,506

Program services were 75.6% 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.

  • 1d · Related organizations

    $2,165,819

  • 1e · Government grants (contributions)

    $33,288,077

  • 1f · All other contributions, gifts and grants

    $9,157,101

  • 1g · Noncash contributions included above

    $87,347

  • 2a · Program service revenue: PRODUCTION INCOME

    total $684,444 · related or exempt $684,444

  • 2b · Program service revenue: STUDENT ACTIVITIES INCOME

    total $398,222 · related or exempt $398,222

  • 2c · Program service revenue: TESTING INCOME

    total $253,191 · related or exempt $253,191

  • 2d · Program service revenue: TRANSPORTATION INCOME-DAILY

    total $82,926 · related or exempt $82,926

  • 3 · Investment income

    total $78,442 · excluded $78,442

  • 6a · Gross rents

    real property $106,320

  • 6b · Less rental expenses

    real property $42,528

  • 6c · Rental income or loss

    real property $63,792

  • 6d · Net rental income or loss

    total $63,792 · excluded $63,792

  • 10a · Gross sales of inventory

    $375,397

  • 10b · Cost of goods sold

    $205,799

  • 10c · Net income from sales of inventory

    total $169,598 · related or exempt $169,598

  • 11a · Other revenue: FOOD SERVICES

    total $658,127 · related or exempt $658,127

  • 11b · Other revenue: OTHER REVENUE

    total $308,624 · related or exempt $113,200 · excluded $195,424

  • 11c · Other revenue: FIELD TRIPS

    total $126,058 · related or exempt $126,058

  • 11e · Other revenue, total

    $1,092,809

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,099,633 · program services $824,726 · management and general $230,923 · fundraising $43,984

  • 7 · Other salaries and wages

    total $21,673,758 · program services $18,738,532 · management and general $2,294,023 · fundraising $641,203

  • 8 · Pension plan contributions

    total $4,177,711 · program services $3,567,077 · management and general $486,904 · fundraising $123,730

  • 9 · Other employee benefits

    total $3,150,082 · program services $2,675,988 · management and general $373,780 · fundraising $100,314

  • 10 · Payroll taxes

    total $743,665 · program services $632,115 · management and general $89,240 · fundraising $22,310

  • 11a · Fees: management

    total $270,199 · management and general $270,199

  • 11b · Fees: legal

    total $946,106 · management and general $946,106

  • 11c · Fees: accounting

    total $84,000 · management and general $84,000

  • 11g · Fees: other

    total $1,393,941 · program services $336,637 · management and general $1,057,304

  • 12 · Advertising and promotion

    total $30,980 · management and general $30,980

  • 13 · Office expenses

    total $1,299,468 · management and general $1,299,468

  • 14 · Information technology

    total $52,488 · program services $43,040 · management and general $7,873 · fundraising $1,575

  • 16 · Occupancy

    total $5,811,010 · program services $5,225,656 · management and general $585,354

  • 17 · Travel

    total $143,390 · program services $143,390

  • 19 · Conferences, conventions and meetings

    total $18,221 · program services $18,221

  • 20 · Interest

    total $40,968 · program services $40,968

  • 22 · Depreciation, depletion and amortization

    total $1,051,034 · program services $1,051,034

  • 23 · Insurance

    total $363,590 · management and general $363,590

  • 24a · Other expenses: CUSTODIAL

    total $790,972 · program services $390,553 · management and general $371,952 · fundraising $28,467

  • 24b · Other expenses: OUTSIDE SECURITY

    total $531,421 · program services $262,396 · management and general $249,899 · fundraising $19,126

  • 24c · Other expenses: STUDENT ACTIVITIES

    total $373,022 · program services $184,185 · management and general $175,412 · fundraising $13,425

  • 24d · Other expenses: INSTRUCTIONAL MATERIALS

    total $289,069 · program services $289,069

  • 24e · All other expenses

    total $3,404,297 · program services $1,680,919 · management and general $1,600,857 · fundraising $122,521

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,784,091 · end of year $3,890,893

  • 2 · Savings and temporary cash investments

    beginning of year $2,682,151 · end of year $3,612,355

  • 3 · Pledges and grants receivable

    beginning of year $2,066,753 · end of year $1,374,520

  • 4 · Accounts receivable

    beginning of year $200,703 · end of year $146,395

  • 9 · Prepaid expenses and deferred charges

    beginning of year $266,630 · end of year $172,978

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

    $22,265,646

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

    $19,873,113

  • 10c · Land, buildings and equipment, net

    beginning of year $3,059,003 · end of year $2,392,533

  • 15 · Other assets

    beginning of year $20,315,496 · end of year $16,087,760

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,561,838 · end of year $3,481,500

  • 19 · Deferred revenue

    beginning of year $214,284 · end of year $18,595

  • 23 · Secured mortgages and notes payable

    beginning of year $280,000 · end of year $280,000

  • 25 · Other liabilities

    beginning of year $20,928,925 · end of year $17,812,163

  • 27 · Net assets without donor restrictions

    beginning of year $5,932,704 · end of year $5,400,051

  • 28 · Net assets with donor restrictions

    beginning of year $457,076 · end of year $685,125

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

OPERATES A CHARTER SCHOOL THAT EMBRACES AND ENCOURAGES ARTISTIC CREATIVITY AND ACADEMIC EXCELLENCE.

  • 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 2,289 STUDENTS IN GRADES 7-12.

    Expenses $36,104,506 · Revenue $2,485,766

As filed on the 2023 return.

Listed in Part VII

  • STEVE WAGNER

    VP OF OPERATIONS

    Total calculated
    $477,097
    From this org
    $411,236
    From related orgs
    $0
    Other
    $65,861
    Hours/week
    40 + 7 related

    Schedule J breakdown matched by us

    Base
    $342,914
    Bonus
    $0
    Other
    $68,322
    Deferred
    $65,777
    Nontaxable benefits
    $84
    Filer's total
    $477,097

  • TEREN SHAFFER

    PRESIDENT & CEO

    Total calculated
    $418,470
    From this org
    $343,260
    From related orgs
    $0
    Other
    $75,210
    Hours/week
    40 + 29 related

    Schedule J breakdown matched by us

    Base
    $292,280
    Bonus
    $0
    Other
    $50,980
    Deferred
    $56,009
    Nontaxable benefits
    $19,201
    Filer's total
    $418,470

  • MICHAEL CIECEK

    PRINCIPAL

    Total calculated
    $287,949
    From this org
    $234,737
    From related orgs
    $0
    Other
    $53,212
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $234,257
    Bonus
    $0
    Other
    $480
    Deferred
    $44,926
    Nontaxable benefits
    $8,286
    Filer's total
    $287,949

  • BECCA FREELAND

    DEAN OF STUDENT SERVICES

    Total calculated
    $255,638
    From this org
    $198,443
    From related orgs
    $0
    Other
    $57,195
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,963
    Bonus
    $0
    Other
    $480
    Deferred
    $37,994
    Nontaxable benefits
    $19,201
    Filer's total
    $255,638

  • MARIA LAZAROVA

    DEAN OF ARTS CONSERVATORIES

    Total calculated
    $235,934
    From this org
    $184,554
    From related orgs
    $0
    Other
    $51,380
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,554
    Bonus
    $0
    Other
    $0
    Deferred
    $35,433
    Nontaxable benefits
    $15,947
    Filer's total
    $235,934

  • ELIZABETH TON

    VP OF DEVELOPMENT

    Total calculated
    $245,975
    From this org
    $199,251
    From related orgs
    $0
    Other
    $46,724
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,271
    Bonus
    $0
    Other
    $19,980
    Deferred
    $46,640
    Nontaxable benefits
    $84
    Filer's total
    $245,975

  • JENA DUCA

    DIR. OF HUMAN RESOURCES

    Total calculated
    $276,905
    From this org
    $229,590
    From related orgs
    $0
    Other
    $47,315
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,213
    Bonus
    $0
    Other
    $52,377
    Deferred
    $47,231
    Nontaxable benefits
    $84
    Filer's total
    $276,905

  • MELISSA O'NEILL

    DIRECTOR OF FINANCE

    Total calculated
    $244,566
    From this org
    $187,371
    From related orgs
    $0
    Other
    $57,195
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,555
    Bonus
    $0
    Other
    $30,816
    Deferred
    $37,994
    Nontaxable benefits
    $19,201
    Filer's total
    $244,566

  • VINCENT FOLEY

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • PAUL SATKIN

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • HALIM DHANIDINA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JESSICA HERTHEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • GARY HUMPHREYS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

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

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Provenance

Return type
form_990
Tax year
2023
Filed
27 April 2025
IRS schema version
2023v6.0
Source object
202521199349301712

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