Civic Intelligence

Legacy Fund

990 • Fiscal year 2016 • EIN 46-0504300

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 09, 2017

Organization ProfileN/A
1010 N Main StreetSanta Ana, CA 92701

(714) 560-0900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.58x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

94th percentile

5.83x

Higher debt load relative to revenue than 94% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

94th percentile

54%

Higher net margin than 94% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$282,598

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

94th percentile

41%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$32,498,736

Up $9,438,038 (+41%) from 2015

Net Assets

Up

$13,768,694

Up $1,750,349 (+15%) from 2015

Liabilities

Up

$18,730,042

Up $7,687,689 (+70%) from 2015

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin94th percentile

Revenue

Down

$3,215,116

Down $525,574 (-14%) from 2015

Expenses

Down

$1,464,767

Down $677,021 (-32%) from 2015

Net Income

Up

$1,750,349

Up $151,447 (+9.5%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2012: $11,114,921Liabilities 2012: $7,101,167Net Assets 2012: $4,013,7542012Assets 2013: $10,937,922Liabilities 2013: $6,762,728Net Assets 2013: $4,175,1942013Assets 2014: $14,526,466Liabilities 2014: $4,107,023Net Assets 2014: $10,419,4432014Assets 2015: $23,060,698Liabilities 2015: $11,042,353Net Assets 2015: $12,018,3452015Assets 2016: $32,498,736Liabilities 2016: $18,730,042Net Assets 2016: $13,768,6942016Assets 2017: $33,074,239Liabilities 2017: $18,460,484Net Assets 2017: $14,613,7552017Assets 2018: $43,734,127Liabilities 2018: $27,725,950Net Assets 2018: $16,008,1772018Assets 2019: $42,662,835Liabilities 2019: $26,757,874Net Assets 2019: $15,904,9612019Assets 2020: $40,717,461Liabilities 2020: $25,585,290Net Assets 2020: $15,132,1712020Assets 2021: $63,728,929Liabilities 2021: $40,377,237Net Assets 2021: $23,351,6922021Assets 2022: $64,732,698Liabilities 2022: $38,514,524Net Assets 2022: $26,218,1742022Assets 2023: $69,180,477Liabilities 2023: $42,203,483Net Assets 2023: $26,976,9942023Assets 2024: $67,916,800Liabilities 2024: $40,058,720Net Assets 2024: $27,858,0802024

Highlighted filing

2016

Assets$32,498,736
Liabilities$18,730,042
Net Assets$13,768,694
Open 2016 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $295,1502012Expenses 2013: $276,3142013Revenue 2014: $6,640,561Expenses 2014: $396,312Net Income 2014: $6,244,2492014Revenue 2015: $3,740,690Expenses 2015: $2,141,788Net Income 2015: $1,598,9022015Revenue 2016: $3,215,116Expenses 2016: $1,464,767Net Income 2016: $1,750,3492016Revenue 2017: $2,543,752Expenses 2017: $1,698,691Net Income 2017: $845,0612017Revenue 2018: $2,277,103Expenses 2018: $2,033,871Net Income 2018: $243,2322018Revenue 2019: $2,339,268Expenses 2019: $2,442,484Net Income 2019: -$103,2162019Revenue 2020: $2,351,490Expenses 2020: $3,124,280Net Income 2020: -$772,7902020Revenue 2021: $12,335,337Expenses 2021: $4,115,816Net Income 2021: $8,219,5212021Revenue 2022: $7,753,977Expenses 2022: $4,887,495Net Income 2022: $2,866,4822022Revenue 2023: $5,951,209Expenses 2023: $5,192,389Net Income 2023: $758,8202023Revenue 2024: $5,731,954Expenses 2024: $4,850,868Net Income 2024: $881,0862024

Highlighted filing

2016

Revenue$3,215,116
Expenses$1,464,767
Net Income$1,750,349
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 9, 2017
Return Version
2015v3.0
Gross Receipts
$3,221,319
Mission and Program Overview

Mission

To benefit the orange county school of the arts (ocsa) and the orange county school of the arts foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$9,500,000$9,500,000→ $0
Cash and Non-Interest-Bearing Accounts$480,085$2,816,373▲ $2,336,288
Land, Buildings, and Equipment, Net$1,769,253$2,006,150▲ $236,897
Pledges and Grants Receivable$2,473,196$1,639,960▼ $833,236
Prepaid Expenses and Deferred Charges-$7,788-
Total Assets$23,060,698$32,498,736▲ $9,438,038
Other Assets Total$8,838,164$16,528,465▲ $7,690,301
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,978,216$18,642,485▲ $7,664,269
Accounts Payable and Accrued Expenses$62,744$87,540▲ $24,796
Other Liabilities$1,393$17▼ $1,376
Total Liabilities$11,042,353$18,730,042▲ $7,687,689
Net Assets / Fund Balance
Unrestricted Net Assets$12,018,345$11,861,001▼ $157,344
Temporarily Rstr Net Assets-$1,907,693-
Total Net Assets Fund Balance$12,018,345$13,768,694▲ $1,750,349
Total Liabilities and Net Assets / Fund Balance$23,060,698$32,498,736▲ $9,438,038

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,763,701-$1,763,701
Buildings$241,639$519,025$760,664
Equipment$810-$810
Other Assets Org$12,116--
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleOtherTotal
Steve WagnerCEO & VP Ope$282,598$282,598

Board Members and Trustees

NameTitle
Doug GarnPresident
Steve WagnerCEO & VP Operations
Scott WoolseyMember
Jerry MandelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,726,452
Program Service Revenue
$1,233,500
Investment Income
$147,811
Other Revenue
$107,353
All Other Contributions
$1,726,452
Change in Net Assets
$1,750,349

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,215,116
Revenue Not Reported on Form 990
$6,203
Total Revenue per Audited Statements
$3,221,319
Total Revenue per Form 990
$3,215,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,274,767
Grants and Similar Amounts Paid$190,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$693,901--$693,901
Depreciation Depletion$497,743--$497,743
Grants to Domestic Orgs$190,000--$190,000
Conferences and Meetings-$25,000-$25,000
Fees for Services Other$24,000--$24,000
Advertising$6,900--$6,900
Office Expenses-$6,306-$6,306
Fees for Services Accounting$6,000--$6,000
Insurance-$3,548-$3,548
Other Expenses-$1,500-$1,500
All Other Expenses-$944-$944
Total Functional Expenses$1,418,544$46,223$0$1,464,767

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,470,970
Expenses per Audited Statements$1,464,767
Total Expenses per Form 990$1,464,767
Expenses Not Reported on Form 990$6,203
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ocsa FoundationSanta Ana, CA501c3Cap Campaign$190,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,556
Fundraising Direct Expenses$6,203
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Silent Auc$113,556$113,556$6,203$107,353
Total Events$113,556$113,556$6,203$107,353
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Ochsa Foundation$17
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“An agreement was signed on september 14, 2009 for a related party (ocsa) to perform property management, accounting and financial reporting for the legacy fund. A 2,000 fee is paid monthly for this service.”

Form 990, Page 6, Part VI, Line 11B

“Ocsa's staff review for accuracy prior to filing. Staff ties financial reports to the trial balance and performs a full review of notes and supplementary information for accuracy.”

Form 990, Page 6, Part VI, Line 12C

“The officers, directors, and trustees all sign the conflict of interest policy on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“Available through the minutes of the board of directors meetings.”

Filing and Contact Details

Filer

Filer Name
The Legacy Fund
EIN
46-0504300
Phone
7145600900
Address
1010 N MAIN STREET, SANTA ANA, CA 92701

Signing Officer

Name
Steve Wagner
Title
CEO & VP Operations
Phone
7145600900
Signed
2017-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Wagner
Formed
2004
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Vicenti Lloyd & Stutzman
Address
2210 E ROUTE 66 STE 100, GLENDORA, CA 91740-4676
Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Direct fundraising revenue 6,203 direct fundraising expenses -6,203”

Financial Statement Notes

Schedule D, Page 3, Part X

“The fund qualifies as a tax exempt organization under the applicable sections of the internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. The fund has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the fund's continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable. 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 fund files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectively.”

Schedule D, Page 4, Part XI, Line 2D

“Direct fundraising revenue 6,203”

Schedule D, Page 4, Part XII, Line 2D

“Direct fundraising expenses 6,203”

Raw XML AppendixShowing 400 of 459 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0738143
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01233500
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0113556
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt094988
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0103663
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0100700
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0412907
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.36890
IRS990ScheduleA/PublicSupportPY170Pct00.35230
IRS990ScheduleA/PublicSupportTotal170Amt04490050
IRS990ScheduleA/SubstantialContributorsTotAmt06531919
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01726452
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01532697
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06334131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0309301
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01119388
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011021969
IRS990ScheduleA/TotalSupportAmt012173019
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0241639
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0519025
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0760664
IRS990ScheduleD/EquipmentGrp/BookValueAmt0810
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0810
IRS990ScheduleD/ExpensesNotReportedAmt06203
IRS990ScheduleD/ExpensesSubtotalAmt01464767
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01763701
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01763701
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016516349
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt112116
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt06203
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OCHSA FOUNDATION
IRS990ScheduleD/OtherRevenueAmt06203
IRS990ScheduleD/RevenueNotReportedAmt06203
IRS990ScheduleD/RevenueSubtotalAmt03215116
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. THE FUND HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE FUND'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. 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 FUND FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING REVENUE 6,203
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 6,203
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02006150
IRS990ScheduleD/TotalBookValueOtherAssetsAmt016528465
IRS990ScheduleD/TotalExpensesPerForm990Amt01464767
IRS990ScheduleD/TotalLiabilityAmt017
IRS990ScheduleD/TotalRevenuePerForm990Amt03215116
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03221319
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01470970
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06203
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA SILENT AUC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0113556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0113556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0113556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0113556
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0107353
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06203
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06203
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0190000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CAP CAMPAIGN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OCSA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0330377341
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01010 N MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SANTA ANA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092701
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0255139
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt027459
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVE WAGNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO & VP OPERATIONS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0282598
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN AGREEMENT WAS SIGNED ON SEPTEMBER 14, 2009 FOR A RELATED PARTY (OCSA) TO PERFORM PROPERTY MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING FOR THE LEGACY FUND. A 2,000 FEE IS PAID MONTHLY FOR THIS SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OCSA'S STAFF REVIEW FOR ACCURACY PRIOR TO FILING. STAFF TIES FINANCIAL REPORTS TO THE TRIAL BALANCE AND PERFORMS A FULL REVIEW OF NOTES AND SUPPLEMENTARY INFORMATION FOR ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE THROUGH THE MINUTES OF THE BOARD OF DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECT FUNDRAISING REVENUE 6,203 DIRECT FUNDRAISING EXPENSES -6,203
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ORANGE COUNTY SCHOOL OF THE ARTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OCSA FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330891574
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1330377341
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1FUNDRAISNG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01010 N MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11010 N MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SANTA ANA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SANTA ANA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092701
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd192701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01907693
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt023060698
IRS990/TotalAssetsEOYAmt032498736
IRS990/TotalAssetsGrp/BOYAmt023060698
IRS990/TotalAssetsGrp/EOYAmt032498736
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01726452
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046223
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01418544

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,498,736
Liabilities
$18,730,042
Net assets
$13,768,694
Revenue
$3,215,116
Expenses
$1,464,767
Net income
$1,750,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.9$40.1$27.9$5.73$4.85$0.88
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.2$42.2$27.0$5.95$5.19$0.76
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$64.7$38.5$26.2$7.75$4.89$2.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.7$40.4$23.4$12.3$4.12$8.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.7$25.6$15.1$2.35$3.12$0.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.7$26.8$15.9$2.34$2.44$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.7$27.7$16.0$2.28$2.03$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.1$18.5$14.6$2.54$1.70$0.85
2016Detailed filing. Detailed filing data is available for this year.$32.5$18.7$13.8$3.22$1.46$1.75
2015Detailed filing. Detailed filing data is available for this year.$23.1$11.0$12.0$3.74$2.14$1.60
2014Detailed filing. Detailed filing data is available for this year.$14.5$4.11$10.4$6.64$0.40$6.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$6.76$4.18$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$7.10$4.01$0.30