Civic Intelligence

Orange County Educational Arts Academy

990 • Fiscal year 2017 • EIN 55-0874759

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 20, 2018

Organization ProfileWWW.OCEAA.ORG
825 N BroadwaySanta Ana, CA 92701

(714) 558-2787

Siviq Scores

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

Liabilities / Assets

91st percentile

0.97x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

1.50x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

20th percentile

-6.4%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

32nd percentile

$127,841

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

14th percentile

-5.1%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

2.4%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$11,197,841

Down $598,529 (-5.1%) from 2016

Net Assets

Down

$341,102

Down $464,726 (-58%) from 2016

Liabilities

Down

$10,856,739

Down $133,803 (-1.2%) from 2016

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin20th percentile

Revenue

Up

$7,223,134

Up $168,914 (+2.4%) from 2016

Expenses

Up

$7,687,860

Up $575,086 (+8.1%) from 2016

Net Income

Down

-$464,726

Down $406,172 (-694%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $9,596,825Liabilities 2011: $8,926,286Net Assets 2011: $670,5392011Assets 2012: $10,024,969Liabilities 2012: $9,131,719Net Assets 2012: $893,2502012Assets 2013: $11,637,352Liabilities 2013: $10,356,054Net Assets 2013: $1,281,2982013Assets 2014: $11,118,319Liabilities 2014: $10,121,058Net Assets 2014: $997,2612014Assets 2015: $11,051,718Liabilities 2015: $10,187,336Net Assets 2015: $864,3822015Assets 2016: $11,796,370Liabilities 2016: $10,990,542Net Assets 2016: $805,8282016Assets 2017: $11,197,841Liabilities 2017: $10,856,739Net Assets 2017: $341,1022017Assets 2018: $10,556,785Liabilities 2018: $10,286,489Net Assets 2018: $270,2962018Assets 2019: $10,697,871Liabilities 2019: $9,941,910Net Assets 2019: $755,9612019Assets 2020: $10,687,163Liabilities 2020: $10,723,613Net Assets 2020: -$36,4502020Assets 2021: $11,642,400Liabilities 2021: $10,424,966Net Assets 2021: $1,217,4342021Assets 2022: $11,921,570Liabilities 2022: $11,569,128Net Assets 2022: $352,4422022Assets 2023: $15,085,226Liabilities 2023: $13,573,268Net Assets 2023: $1,511,9582023

Highlighted filing

2017

Assets$11,197,841
Liabilities$10,856,739
Net Assets$341,102
Open 2017 Filing

Operations Trend

Revenue Growth42nd percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,274,555Expenses 2011: $4,855,493Net Income 2011: -$580,9382011Revenue 2012: $5,283,656Expenses 2012: $5,060,945Net Income 2012: $222,7112012Expenses 2013: $4,975,3722013Revenue 2014: $5,671,485Expenses 2014: $5,955,522Net Income 2014: -$284,0372014Revenue 2015: $6,326,930Expenses 2015: $6,459,809Net Income 2015: -$132,8792015Revenue 2016: $7,054,220Expenses 2016: $7,112,774Net Income 2016: -$58,5542016Revenue 2017: $7,223,134Expenses 2017: $7,687,860Net Income 2017: -$464,7262017Revenue 2018: $7,654,909Expenses 2018: $7,725,715Net Income 2018: -$70,8062018Revenue 2019: $8,769,386Expenses 2019: $8,283,721Net Income 2019: $485,6652019Revenue 2020: $8,468,054Expenses 2020: $9,260,465Net Income 2020: -$792,4112020Revenue 2021: $9,843,181Expenses 2021: $8,589,297Net Income 2021: $1,253,8842021Revenue 2022: $10,407,305Expenses 2022: $11,272,297Net Income 2022: -$864,9922022Revenue 2023: $12,155,960Expenses 2023: $10,996,444Net Income 2023: $1,159,5162023

Highlighted filing

2017

Revenue$7,223,134
Expenses$7,687,860
Net Income-$464,726
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 20, 2018
Return Version
2016v3.0
Gross Receipts
$7,223,134
Mission and Program Overview

Mission

Oceaa's mission is to nurture all learners to become creative, critical thinkers by providing high quality standards based instruction through the arts, technology, language and culture.

Oceaa's mission is to nuture all learners to become creative, critical thinkers by providing high quality standards based instruction through the arts, technology, language and culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,319,014$7,940,118▼ $378,896
Savings and Temporary Cash Investments$2,851,761$2,459,995▼ $391,766
Accounts Receivable$254,309$417,523▲ $163,214
Prepaid Expenses and Deferred Charges$58,517$81,546▲ $23,029
Total Assets$11,796,370$11,197,841▼ $598,529
Other Assets Total$312,769$298,659▼ $14,110
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,637,169$10,414,932▼ $222,237
Accounts Payable and Accrued Expenses$353,373$441,807▲ $88,434
Total Liabilities$10,990,542$10,856,739▼ $133,803
Net Assets / Fund Balance
Unrestricted Net Assets$805,828$341,102▼ $464,726
Total Net Assets Fund Balance$805,828$341,102▼ $464,726
Total Liabilities and Net Assets / Fund Balance$11,796,370$11,197,841▼ $598,529

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,471,474$2,875,596$9,347,070
Land$1,430,000-$1,430,000
Other Land Buildings$38,644$235,318$273,962
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristin CollinsSchool DirectorFT$113,500$14,341$127,841
Vanessa BesackDirector of OperationsFT$90,414$19,842$110,256

Board Members and Trustees

NameTitle
Dr Alfonso BustamanteChairperson
Dr Kimberly Barraza-lyonsPresident
Scott OverpeckMember
Valerie SullivanMember
Roberta a KrausSecretary
Boris Molina BarreraTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bruno LedwinRentPO BOX 7677, Laguna Niguel, CA 92677$207,449
Revenue and Support

Revenue Composition

Contributions and Grants
$6,910,934
Program Service Revenue
$301,641
Investment Income
$10,559
Other Revenue
$0
All Other Contributions
$201,087
Change in Net Assets
$-464,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,857,606
Other Expenses$2,830,254
Total Fundraising Expense$54,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,573,406$668,427-$3,241,833
Interest$676,354$77,960-$754,314
Other Employee Benefits$610,542$102,379-$712,921
Payroll Taxes$598,639$101,032-$699,671
Depreciation Depletion$417,507$31,999-$449,506
All Other Expenses$247,556$57,115$54,302$358,973
Occupancy$129,954$92,659-$222,613
Current Officers, Directors, Trustees, and Key Employees$113,000$90,181-$203,181
Fees for Services Other$44,530$129,971-$174,501
Information Technology$152,795--$152,795
Other Expenses$100,878$27,045-$100,878
Fees for Services Accounting-$90,841-$90,841
Insurance$38,855$10,030-$48,885
Fees for Services Legal-$28,853-$28,853
Travel$18,815--$18,815
Advertising-$8,304-$8,304
Total Functional Expenses$6,116,762$1,516,796$54,302$7,687,860
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The governing body delegates responsibility to the business department to be sure that the form 990 is appropriately files. A cpa firm is engaged to prepare the return and the return is submitted to the organization to review, sign and file in a timely manner.”

Form 990, Part VI, Section B, Line 12C

“Members of the governing board are required to submit california 700 statement of economic interest on an annual basis.”

Form 990, Part VI, Section B, Line 15

“Board approves salary based on other like kind educational organizations.”

Form 990, Part VI, Section C, Line 18

“Required documents are available at the business address during normal business hours upon request.”

Form 990, Part VI, Section C, Line 19

“Required documents are available upon request at the business address during normal business hours”

Filing and Contact Details

Filer

Filer Name
Orange County Educational Arts Academy
EIN
55-0874759
Phone
7145582787
Address
825 N BROADWAY, SANTA ANA, CA 92701

Signing Officer

Name
Vanessa Besack
Title
Director of Operations
Phone
7145582787
Signed
2018-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vanessa Besack
Formed
2004
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
117
Volunteers
0

Preparer

Firm
Vavrinektrineday & Co Llp
Address
10681 FOOTHILL BLVD SUITE 300, RANCHO CUCAMONGA, CA 91730
Preparer
Matthew S Miller
Phone
9094664410
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Oceaa and the llc have adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainity in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain, and accordingly,no accounting adjustment has been made to the financial statements.”

Raw XML AppendixShowing 400 of 438 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0353373
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0441807
IRS990/AccountsReceivableGrp/BOYAmt0254309
IRS990/AccountsReceivableGrp/EOYAmt0417523
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OCEAA'S MISSION IS TO NUTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt08304
IRS990/AdvertisingGrp/TotalAmt08304
IRS990/AllOtherContributionsAmt0201087
IRS990/AllOtherExpensesGrp/FundraisingAmt054302
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt057115
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0247556
IRS990/AllOtherExpensesGrp/TotalAmt0358973
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CSMC
IRS990/BooksInCareOfDetail/PhoneNum09516943050
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt043438 BUSINESS PARK DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0TEMECULA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092590
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt090181
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0113000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0203181
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt0207449
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 7677
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LAGUNA NIGUEL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092677
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BRUNO LEDWIN
IRS990/ContractorCompensationGrp/ServicesDesc0RENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06910934
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010559
IRS990/CYOtherExpensesAmt02830254
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0301641
IRS990/CYRevenuesLessExpensesAmt0-464726
IRS990/CYSalariesCompEmpBnftPaidAmt04857606
IRS990/CYTotalExpensesAmt07687860
IRS990/CYTotalFundraisingExpenseAmt054302
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07223134
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt031999
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0417507
IRS990/DepreciationDepletionGrp/TotalAmt0449506
IRS990/Desc0OCEAA PROVIDED CLASSROOM BASED INSTRUCTION TO STUDENTS K-8. OCEAA'S GOAL IS TO PROVIDE ALL STUDENTS WITH AN EXEMPLARY EDUCATION FOUNDED IN A RICH ACADEMIC PROGRAM, THE ARTS, MULTIPLE INTELLIGENCES, LANGUAGE LEARNING, ENVIRONMENTAL STEWARDSHIP AND CREATIVE TECHNOLOGY. THE PROGRAM IS BASED ON RESEARCH AND BEST PRACTICES, PROVIDING EACH CHILD THE OPPORTUNITY TO FLOURISH WHILE LEARNING IN A CREATIVE ENVIRONMENT. THE PROGRAM OFFERS ENGLISH AND TWO-WAY LANGUAGE IMMERSION (SPANISH/ENGLISH) STRANDS WITH ALL STUDENTS PARTICIPATING IN ARTS AND SCIENCE CONSERVATORIES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd01
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0117
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt06009767
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt090841
IRS990/FeesForServicesAccountingGrp/TotalAmt090841
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt028853
IRS990/FeesForServicesLegalGrp/TotalAmt028853
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0129971
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt044530
IRS990/FeesForServicesOtherGrp/TotalAmt0174501
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt619842
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt714341
IRS990/Form990PartVIISectionAGrp/PersonNm0DR KIMBERLY BARRAZA-LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm1DR ALFONSO BUSTAMANTE
IRS990/Form990PartVIISectionAGrp/PersonNm2BORIS MOLINA BARRERA
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERTA A KRAUS
IRS990/Form990PartVIISectionAGrp/PersonNm4VALERIE SULLIVAN
IRS990/Form990PartVIISectionAGrp/PersonNm5SCOTT OVERPECK
IRS990/Form990PartVIISectionAGrp/PersonNm6VANESSA BESACK
IRS990/Form990PartVIISectionAGrp/PersonNm7KRISTIN COLLINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt690414
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7113500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt7SCHOOL DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt06709847
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07223134
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0152795
IRS990/InformationTechnologyGrp/TotalAmt0152795
IRS990/InsuranceGrp/ManagementAndGeneralAmt010030
IRS990/InsuranceGrp/ProgramServicesAmt038855
IRS990/InsuranceGrp/TotalAmt048885
IRS990/InterestGrp/ManagementAndGeneralAmt077960
IRS990/InterestGrp/ProgramServicesAmt0676354
IRS990/InterestGrp/TotalAmt0754314
IRS990/InvestmentIncomeGrp/ExclusionAmt010559
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010559
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03110914
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08319014
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07940118
IRS990/LandBldgEquipCostOrOtherBssAmt011051032
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OCEAA'S MISSION IS TO NUTURE ALL LEARNERS TO BECOME CREATIVE, CRITICAL THINKERS BY PROVIDING HIGH QUALITY STANDARDS BASED INSTRUCTION THROUGH THE ARTS, TECHNOLOGY, LANGUAGE AND CULTURE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010637169
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt010414932
IRS990/NetAssetsOrFundBalancesBOYAmt0805828
IRS990/NetAssetsOrFundBalancesEOYAmt0341102
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt092659
IRS990/OccupancyGrp/ProgramServicesAmt0129954
IRS990/OccupancyGrp/TotalAmt0222613
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0312769
IRS990/OtherAssetsTotalGrp/EOYAmt0298659
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0102379
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0610542
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0712921
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2STUDENT NUTRITION
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt027045
IRS990/OtherExpensesGrp/ProgramServicesAmt0171813
IRS990/OtherExpensesGrp/ProgramServicesAmt1115123
IRS990/OtherExpensesGrp/ProgramServicesAmt2106995
IRS990/OtherExpensesGrp/ProgramServicesAmt3100878
IRS990/OtherExpensesGrp/TotalAmt0198858
IRS990/OtherExpensesGrp/TotalAmt1115123
IRS990/OtherExpensesGrp/TotalAmt2106995
IRS990/OtherExpensesGrp/TotalAmt3100878
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0668427
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02573406
IRS990/OtherSalariesAndWagesGrp/TotalAmt03241833
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0101032
IRS990/PayrollTaxesGrp/ProgramServicesAmt0598639
IRS990/PayrollTaxesGrp/TotalAmt0699671
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt058517
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt081546
IRS990/PrincipalOfficerNm0VANESSA BESACK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT CAFETERIA SALE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0211924
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt189717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0211924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt189717
IRS990/ProgSrvcAccomActy2Grp/Desc0OCEAA OFFERS A SCHOOL FOOD SERVICE PROGRAM TO PROVIDE FOOD AND BEVERAGE SALES TO STUDENTS DURING SCHOOL HOURS. THE PROGRAM IS GUIDED BY A WELLNESS COMMITTEE AND HAS AN ESTABLISHED WELLNESS POLICY OUTLINING NUTRITION GUIDELINES WHICH IS IN ACCORDANCE WITH THE HEALTH FRAMEWORK FOR CALIFORNIA PUBLIC SCHOOLS. THE PROGRAM FOCUSES ON IMPROVING STUDENT HEALTH AND THEIR CAPACITY TO LEARN. THE PROGRAM IS FUNDED BY STUDENT PAID MEALS AND STATE AND FEDERAL CHILD NUTRITION PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0106995
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt089717
IRS990/ProgSrvcAccomActy3Grp/Desc0OCEAA OFFERS AN AFTER SCHOOL PROGRAM REFERRED TO AS THE KIDS EXPANDED DAY SCHOOL (KEDS). THE PROGRAM PROVIDES STUDENTS WITH A SAFE, NUTURING ENVIRONMENT TO FOSTER CREATIVE, CRITICAL THINKERS DURING NON-SCHOOL HOURS. ENROLLMENT IS OFFERED TO STUDENTS WHO CURRENTLY ATTEND THE OCEAA CHARTER SCHOOL. THE PROGRAM IS FUNDED THROUGH PARENT PAID FEES AND THE AFTER SCHOOL SAFETY (ASES) STATE GRANT.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0211924
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06685465
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07451
IRS990/PYOtherExpensesAmt02836963
IRS990/PYOtherRevenueAmt06081
IRS990/PYProgramServiceRevenueAmt0355223
IRS990/PYRevenuesLessExpensesAmt0-58554
IRS990/PYSalariesCompEmpBnftPaidAmt04275811
IRS990/PYTotalExpensesAmt07112774
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07054220
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-464726
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02851761
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02459995
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt06471474
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02875596
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09347070
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01430000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01430000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038644
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0235318
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0273962
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OCEAA AND THE LLC HAVE ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINITY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND ACCORDINGLY,NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07940118
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A PUBLIC CALIFORNIA CHARTER SCHOOL, THE POLICY AS STATED IN ARTICLES OF INCORPORATION
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1A CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY DELEGATES RESPONSIBILITY TO THE BUSINESS DEPARTMENT TO BE SURE THAT THE FORM 990 IS APPROPRIATELY FILES. A CPA FIRM IS ENGAGED TO PREPARE THE RETURN AND THE RETURN IS SUBMITTED TO THE ORGANIZATION TO REVIEW, SIGN AND FILE IN A TIMELY MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO SUBMIT CALIFORNIA 700 STATEMENT OF ECONOMIC INTEREST ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES SALARY BASED ON OTHER LIKE KIND EDUCATIONAL ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUIRED DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0OCEAA FACILITIES LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PROPERTY HOLDING
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0825 N BROADWAY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0SANTA ANA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd092701
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011796370
IRS990/TotalAssetsEOYAmt011197841
IRS990/TotalAssetsGrp/BOYAmt011796370
IRS990/TotalAssetsGrp/EOYAmt011197841
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06910934
IRS990/TotalEmployeeCnt0117
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt054302
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01516796
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06116762
IRS990/TotalFunctionalExpensesGrp/TotalAmt07687860
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010990542
IRS990/TotalLiabilitiesEOYAmt010856739
IRS990/TotalLiabilitiesGrp/BOYAmt010990542
IRS990/TotalLiabilitiesGrp/EOYAmt010856739
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0805828
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0341102
IRS990/TotalOtherCompensationAmt034183
IRS990/TotalProgramServiceExpensesAmt06116762
IRS990/TotalProgramServiceRevenueAmt0301641
IRS990/TotalReportableCompFromOrgAmt0203914
IRS990/TotalRevenueGrp/ExclusionAmt010559
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301641
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07223134
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011796370
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011197841
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt018815
IRS990/TravelGrp/TotalAmt018815
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0805828
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0341102
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0825 N BROADWAY
IRS990/USAddress/CityNm0SANTA ANA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092701

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,197,841
Liabilities
$10,856,739
Net assets
$341,102
Revenue
$7,223,134
Expenses
$7,687,860
Net income
-$464,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$15.1$13.6$1.51$12.2$11.0$1.16
2022Summary only. Only limited summary data is available for this year.$11.9$11.6$0.35$10.4$11.3$0.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$10.4$1.22$9.84$8.59$1.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$10.7$0.04$8.47$9.26$0.79
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$9.94$0.76$8.77$8.28$0.49
2018Summary only. Only limited summary data is available for this year.$10.6$10.3$0.27$7.65$7.73$0.07
2017Detailed filing. Detailed filing data is available for this year.$11.2$10.9$0.34$7.22$7.69$0.46
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$11.0$0.81$7.05$7.11$0.06
2015Detailed filing. Detailed filing data is available for this year.$11.1$10.2$0.86$6.33$6.46$0.13
2014Detailed filing. Detailed filing data is available for this year.$11.1$10.1$1.00$5.67$5.96$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$10.4$1.28$4.98
2012Summary only. Only limited summary data is available for this year.$10.0$9.13$0.89$5.28$5.06$0.22
2011Summary only. Only limited summary data is available for this year.$9.60$8.93$0.67$4.27$4.86$0.58