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ORANGE COUNTY SCHOOL OF THE ARTS

EIN 33-0891574 SANTA ANA, CA

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).

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 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. 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

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

Declared as related by

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

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 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.