Civic Intelligence

The Legacy Fund

990 • Fiscal year 2015 • EIN 46-0504300

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 07, 2015

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

69th percentile

0.48x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

2.95x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

95th percentile

59%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

6th percentile

-44%

Faster revenue growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$23,060,698

Up $8,534,232 (+59%) from 2014

Net Assets

Up

$12,018,345

Up $1,598,902 (+15%) from 2014

Liabilities

Up

$11,042,353

Up $6,935,330 (+169%) from 2014

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin89th percentile

Revenue

Down

$3,740,690

Down $2,899,871 (-44%) from 2014

Expenses

Up

$2,141,788

Up $1,745,476 (+440%) from 2014

Net Income

Down

$1,598,902

Down $4,645,347 (-74%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2015

Assets$23,060,698
Liabilities$11,042,353
Net Assets$12,018,345
Open 2015 Filing

Operations Trend

Revenue Growth6th 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

2015

Revenue$3,740,690
Expenses$2,141,788
Net Income$1,598,902
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 7, 2015
Return Version
2014v5.0
Gross Receipts
$3,751,222
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
Pledges and Grants Receivable$2,775,259$2,473,196▼ $302,063
Land, Buildings, and Equipment, Net$1,140,042$1,769,253▲ $629,211
Cash and Non-Interest-Bearing Accounts$446,767$480,085▲ $33,318
Total Assets$14,526,466$23,060,698▲ $8,534,232
Other Assets Total$664,398$8,838,164▲ $8,173,766
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,894,311$10,978,216▲ $7,083,905
Accounts Payable and Accrued Expenses$30,783$62,744▲ $31,961
Other Liabilities$181,929$1,393▼ $180,536
Total Liabilities$4,107,023$11,042,353▲ $6,935,330
Net Assets / Fund Balance
Unrestricted Net Assets$6,090,503$12,018,345▲ $5,927,842
Temporarily Rstr Net Assets$4,328,940--
Total Net Assets Fund Balance$10,419,443$12,018,345▲ $1,598,902
Total Liabilities and Net Assets / Fund Balance$14,526,466$23,060,698▲ $8,534,232

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,455,491-$1,455,491
Buildings$313,762$21,282$335,044
Other Assets Org$12,116--
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Doug GarnPresident
Scott WoolseyMember
Jerry MandelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,532,697
Program Service Revenue
$96,000
Investment Income
$147,407
Other Revenue
$1,964,586
All Other Contributions
$1,532,697
Change in Net Assets
$1,598,902

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,740,690
Revenue Not Reported on Form 990
$10,532
Total Revenue per Audited Statements
$3,751,222
Total Revenue per Form 990
$3,740,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,592,609
Grants and Similar Amounts Paid$395,294
Salaries, Compensation, and Employee Benefits$153,885
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$395,294--$395,294
Other Salaries and Wages-$122,976-$122,976
Interest$90,766--$90,766
Conferences and Meetings-$25,000-$25,000
Fees for Services Other$24,000--$24,000
Pension Plan Contributions-$14,280-$14,280
Depreciation Depletion-$11,323-$11,323
Other Expenses-$11,028-$11,028
Payroll Taxes-$8,829-$8,829
Other Employee Benefits-$7,800-$7,800
Fees for Services Accounting$7,500--$7,500
Office Expenses-$4,764-$4,764
All Other Expenses-$179-$179
Total Functional Expenses$517,560$1,624,228$0$2,141,788

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,152,320
Expenses per Audited Statements$2,141,788
Total Expenses per Form 990$2,141,788
Expenses Not Reported on Form 990$10,532
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ocsa FoundationSanta Ana, CA501c3Cap Campaign$395,294
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$94,988
Fundraising Direct Expenses$10,532
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Silent Auc$94,988$94,988$10,532$84,456
Total Events$94,988$94,988$10,532$84,456
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$1,393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 of Operations
Phone
7145600900
Signed
2015-12-07
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 10,532 direct fundraising expenses -10,532”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization 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 organization 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 organization'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 organization 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 10,532”

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

“Direct fundraising expenses 10,532”

Raw XML AppendixShowing 400 of 441 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/TotalAmt0671964
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02451575
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt094988
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0100700
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0299376
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.35230
IRS990ScheduleA/PublicSupportPY170Pct00.33940
IRS990ScheduleA/PublicSupportTotal170Amt04685438
IRS990ScheduleA/SubstantialContributorsTotAmt07643133
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01532697
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06334131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0309301
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01119388
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03033054
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012328571
IRS990ScheduleA/TotalSupportAmt013299911
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/BookValueAmt0313762
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021282
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0335044
IRS990ScheduleD/ExpensesNotReportedAmt010532
IRS990ScheduleD/ExpensesSubtotalAmt02141788
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01455491
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01455491
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08826048
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt112116
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt010532
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01393
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OCHSA FOUNDATION
IRS990ScheduleD/OtherRevenueAmt010532
IRS990ScheduleD/RevenueNotReportedAmt010532
IRS990ScheduleD/RevenueSubtotalAmt03740690
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION 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 ORGANIZATION 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 ORGANIZATION'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 ORGANIZATION 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 10,532
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 10,532
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/TotalBookValueLandBuildingsAmt01769253
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08838164
IRS990ScheduleD/TotalExpensesPerForm990Amt02141788
IRS990ScheduleD/TotalLiabilityAmt01393
IRS990ScheduleD/TotalRevenuePerForm990Amt03740690
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03751222
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02152320
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010532
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA SILENT AUC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt094988
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt094988
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt094988
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt094988
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt084456
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010532
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010532
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0395294
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
IRS990/ScheduleJRequiredInd0false
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 10,532 DIRECT FUNDRAISING EXPENSES -10,532
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
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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/BOYAmt04328940
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt014526466
IRS990/TotalAssetsEOYAmt023060698
IRS990/TotalAssetsGrp/BOYAmt014526466
IRS990/TotalAssetsGrp/EOYAmt023060698
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01532697
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01624228
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0517560
IRS990/TotalFunctionalExpensesGrp/TotalAmt02141788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04107023
IRS990/TotalLiabilitiesEOYAmt011042353
IRS990/TotalLiabilitiesGrp/BOYAmt04107023
IRS990/TotalLiabilitiesGrp/EOYAmt011042353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010419443
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012018345
IRS990/TotalProgramServiceExpensesAmt0517560
IRS990/TotalProgramServiceRevenueAmt096000
IRS990/TotalRevenueGrp/ExclusionAmt0231863
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01976130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03740690
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014526466
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023060698
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,060,698
Liabilities
$11,042,353
Net assets
$12,018,345
Revenue
$3,740,690
Expenses
$2,141,788
Net income
$1,598,902
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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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