- Revenue 2023
- $47,434,421
- Expenses 2023
- $47,739,025
Program services were 75.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B25
- Classification
- 1000
- Street
- 1010 N MAIN ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
5 other organizations in the IRS Business Master File list the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
CALIFORNIA SCHOOL OF THE ARTS FOUNDATION
EIN 33-0970818
-
CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY
EIN 81-3919990
-
LEGACY FUND
EIN 46-0504300
-
ORANGE COUNTY HIGH SCHOOL OF THE ARTS TEACHERS ASSOCIATION
EIN 20-8947256
-
ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION
EIN 33-0377341
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.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Steve WagnerSTEVE 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 ShafferTEREN 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 CiecekMICHAEL 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 FreelandBECCA 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 LazarovaMARIA 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 TonELIZABETH 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 DucaJENA 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'NeillMELISSA 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 FoleyVINCENT FOLEY
CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Paul SatkinPAUL SATKIN
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Halim DhanidinaHALIM DHANIDINA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jessica HerthelJESSICA HERTHEL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Gary HumphreysGARY 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. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $47,434,421
- Expenses
- $47,739,025
- Contributions
- $44,610,997
- Grants paid
- $0
-
2022
- Revenue
- $44,870,525
- Expenses
- $46,432,809
- Contributions
- $41,821,575
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $39,474,963
- Expenses
- $42,334,054
- Assets (EOY)
- $13,072,907
-
2020 · 990
- Revenue
- $49,463,330
- Expenses
- $36,248,567
- Assets (EOY)
- $14,647,557
-
2019 · 990
- Revenue
- $33,491,925
- Expenses
- $36,542,366
- Assets (EOY)
- $21,690,404
-
2018 · 990
- Revenue
- $33,092,416
- Expenses
- $33,708,406
- Assets (EOY)
- $20,199,832
-
2017 · 990
- Revenue
- $40,040,911
- Expenses
- $33,121,287
- Assets (EOY)
- $20,654,232
-
2016 · 990
- Revenue
- $29,812,673
- Expenses
- $31,213,544
- Assets (EOY)
- $45,227,507
-
2015 · 990
- Revenue
- $28,401,812
- Expenses
- $28,366,195
- Assets (EOY)
- $42,911,376
-
2014 · 990
- Revenue
- $23,957,217
- Expenses
- $25,965,490
- Assets (EOY)
- $42,745,357
-
2013 · 990
- Revenue
- $23,327,274
- Expenses
- $23,338,971
- Assets (EOY)
- $45,951,167
-
2012 · 990
- Revenue
- not reported
- Expenses
- $19,652,082
- Assets (EOY)
- $46,836,190
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION
$1,166,068
2023 TO SUPPORT CHARTER SCHOOL PROGRAMS
-
ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION
$1,150,957
2024 TO SUPPORT CHARTER SCHOOL PROGRAMS
-
$1,000,000
2022 EDUCATION
-
2022 TO SUPPORT CHARTER SCHOOL PROGRAMS
-
2024 GENERAL SUPPORT
-
2023 GENERAL SUPPORT
-
2022 GENERAL SUPPORT
-
$106,499
2022 GENERAL SUPPORT
-
CHARITIES AID FOUNDATION AMERICA
$77,789
2024 CHARITABLE DONATION
-
CHARITIES AID FOUNDATION AMERICA
$75,998
2023 CHARITABLE DONATION
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
501(C)(3) · FUNDRAISING · CA
-
501(C)(3) · FACILITIES FOR EDUCATION · CA
-
CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY
501(C)(3) · EDUCATION · CA
-
CALIFORNIA SCHOOL OF THE ARTS FOUNDATION
501(C)(3) · FUNDRAISING · CA
Declared as related by
-
On its 2024 return
-
ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION
On its 2024 return
-
CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related partnerships on its 2023 return
-
SMG ARTS MANAGEMENT LLC
N/A · SUPPORT · CA
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.