2024-05-10T13:55:32+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 954656912 Oaks Christian School OAKS 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Kris Thabit Chief Financial Officer 8185759900 2024-05-10 true Kris Thabit 999009999 Ashley Peabody P01385870 5055022746 2022 2023-04-26 12:10:37Z Robert Black 31749 La Tienda Drive Westlake Village CA 91362 79433855 false X www.oakschristian.org X 1997 CA To dedicate ourselves to Christ in the pursuit of academic excellence. 14 14 594 474 0 0 3598742 5242346 61205100 69250393 1194129 1869995 -479232 -831137 65518739 75531597 13230260 14857796 0 31245551 34281493 0 2014883 20743001 22650083 65218812 71789372 299927 3742225 149165776 183691374 80060821 112053799 69104955 71637575 The school's mission is: To dedicate ourselves to Christ in the pursuit of academic excellence, artistic expression, and athletic distinction while growing in knowledge and wisdom through God's abundant grace. false false 57303899 14661496 62883786 Oaks Christian School (OCS) is an independent, non-denominational, Christian college-preparatory school serving students in 4th through 12th grade. The school was founded in 1997 and opened in 2000 with 196 students sharing one campus. Currently, OCS enrolls over 1,600 students annually. A middle school campus adjacent to the original campus was added in 2009. For the fiscal year that ended on June 30, 2023 the school enrollment was 1,606. The school's three pillars are Academic Excellence, Artistic Expression and Athletic Distinction. These distinctives are evidenced through strong academics, performing and visual arts (theatre, choir, band, orchestra, dance, 2D and 3D art, photography, graphic design and yearbook) as well as competitive athletic team participation. The 22-23 academic year marked a few milestones: The inaugural year that Oaks Christian School was accepted as a Member of the Council on Educational Standards and Accountability (CESA), an honor reserved for only the most selective Christian schools globally; The launch of the inaugural School Outside Walls for a week in October, giving students an opportunity to expand their experience and knowledge beyond the classroom setting incorporating the three components of Leading Together, Serving Together, and Learning Together; The Oaks Christian institutes of Engineering, Arts and Innovation, and Global Leadership reached a milestone this year, marking the first year that all three institutes graduated seniors who completed signature capstone projects; and the school celebrated the 10th anniversary of the OC Learning Center this year, marking a decade of devotion to student academic success. The school had its first female student accepted to the Naval Academy and had nine seniors named National Merit Finalists, marking the largest number for Oaks Christian in one year to be honored. The class of 2023 highlights include 243 students accepted to different colleges with 96% accepted to 4-year schools and 44% accepted to highly selective schools. In arts, young filmmakers in the OCS Institute of Arts and Innovation experienced their first red carpet premiere for the annual OCS Film Festival at the Regency Agoura Hills in the spring. The festival included documentaries, music videos, short feature films and senior capstones. An OCS sophomore student was named the winner of the 2023 Congressional Art Competition for California's 26th Congressional District for his artwork called "Refuse of Man". The winning artwork will hang in the US Capitol. The new OCS Project Studio, a self-contained miniature version of a large recording studio, gave students an in-house opportunity to take their music to a new level. This year in high school performing arts also saw the encore production of the musical Fiddler on the Roof which was first performed in Bedrosian Pavilion in 2007. The highlights for high school athletics for the school year 22-23 includes: Boys and Girls Track & Field CIF Championships, Girls Volleyball CIF Runner-Up, Softball State Runner-Up, Baseball and Softball Coaches of the Year awards plus multiple Marmonte League Championships, League MVPs, and Players of the Year distinctions in various sports. The middle school athletics achievements for this year includes Delphic League Championships in Girls Tennis, Girls Soccer, Boys Golf, and Girls Golf plus several Delphic League team finalists and semi-finalists in various sports. 2709883 196300 5131177 Student Programs and Activities The school's added student programs and activities include performing arts events as well as visual arts displays, athletic competitions, spiritual life/mission trip opportunities, college counseling trips, test preparation, Photography class location trips and numerous club, social and extra-curricular activities. OCS students have amazing opportunities to participate in school service trips both domestic and internationally. Each year a number of students join these trips to help teach English, build houses or other structures, visit orphanages and share the gospel. In the past, middle school students have traveled to Costa Rica, China and Mexico while high school students have traveled to China, Guatemala, Africa, Haiti, Mexico, Romania and elsewhere. The International Student Program (ISP) has significantly grown in past few years and has hosted over 100 students from Korea, China, Macau, Taiwan, Uganda, Norway, and Colombia The OCS residential boarding facility opened on August 2020 with 40 students making history as the very first residents of the state of the art dorm. The program hosts students from 17 countries, including from Europe, Asia and South America. In school year 22-23, the boarding facility housed 90 plus students. 1020679 1377741 Auxiliary Programs Auxiliary programs include summer sport camps (with an enrollment of over 1,000 campers), busing transportation, a middle school cafeteria, a high school cafeteria, and campus store services. 61034461 true true false false false false false false true true false false true true false false true true true true false false false true false false false true true true false false false false false false true false true false true false false false true false false false false true 153 0 true 594 true false false false false false true true false false false false false false X 14 14 true false false false false false false true true false false true true true true true true true true false CA X Amy O'Friel 8185759900 31749 La Tienda Drive Westlake Village CA 91362 Jeffrey Bjork Vice Chair 1.0 X X 0 0 0 Katrina Atsinger Secretary 1.0 X X 0 0 0 Terry Roberts Chairperson 1.0 X X 0 0 0 Brian Matthews Board Member 1.0 X 0 0 0 Dallas Price-Van Breda Founder 1.0 X 0 0 0 Dr Gayle Beebe Board Member 1.0 X 0 0 0 Edward Atsinger Board Member 1.0 X 0 0 0 Eric Halvorson Board Member 1.0 X 0 0 0 John Davies Board Member 1.0 X 0 0 0 Kevin Bennett Board Member 1.0 X 0 0 0 Larry DeWitt Board Member 1.0 X 0 0 0 Sharon Beard Board Member 1.0 X 0 0 0 Shelene Bryan Board Member 1.0 X 0 0 0 Vince Daly Board Member 1.0 X 0 0 0 Cozette Darby Assistant Treasurer and Secretary 40.0 X 201139 0 24058 Kristin Thabit Treasurer / CFO 30.0 X 181394 0 23916 Michael Parkinson Chief Operations Officer 40.0 X 270071 0 39806 Robert Black Head of School/President 40.0 X 379390 0 39420 Matthew Northrop Associate Head of School for Academics 40.0 X 271751 0 40159 David Freeman High School Principal 40.0 X 192037 0 33229 Eddie Moore Chief Development Officer (part year) 40.0 X 170525 0 24093 John Kocur Aquatics Director 40.0 X 172532 0 16138 Sebastian Alvarado HS Classical & Modern Languages Faculty 40.0 X 183775 0 14649 William Brown Director of Operations 40.0 X 167482 0 33146 2190096 0 288614 82 false true false Wesely Thomas Enterprises Inc 2545 W Hillcrest Drive Newbury Park CA 91320 Construction services 1648215 Campus Facilities Management Inc 5495 Via Rocas Westlake Village CA 91362 Facility management services 1067755 Hellas Construction Inc 12000 W Parmer Lane Austin TX 78613 Stadium turf replacement 1006709 Creative Artists Agency 2000 Avenue of the Stars Los Angeles CA 90067 Agent and talent services 577000 American Transportation Systems 3133 E State St Long Beach CA 90805 Busing Services 533043 20 2253282 2989064 1086098 5242346 Tuition & Fees 611110 62883786 62883786 Student programs/activities 611110 5131177 5131177 Auxiliary programs 611110 1235430 1235430 0 0 0 0 69250393 1292426 1292426 37515 79843 -42328 0 -42328 -42328 3132574 8000 2562265 740 570309 7260 577569 577569 161500 2253282 1114643 -953143 -953143 287078 144767 142311 142311 Health Insurance Incentive 900099 8245 8245 13778 0 0 13778 22023 75531597 69392704 0 896547 14857796 14857796 1541488 1210222 271456 59810 206537 162152 36371 8014 26931605 21144003 4742656 1044946 842904 661764 148435 32705 2602514 2043233 458303 100978 2156445 1693025 379750 83670 60972 60972 101380 101380 72729 72729 244158 151243 81046 11869 389724 21760 152816 215148 326205 130482 179413 16310 630469 252188 346758 31523 6601841 6264160 253212 84469 1364330 1175321 91545 97464 1379144 1330874 32134 16136 4807803 4639530 112022 56251 824457 329783 453451 41223 Student Programs 2712001 2513583 198418 Auxiliary 1140847 1020684 44041 76122 Admin and Advancement 794249 232884 523120 38245 Athletics 655990 655990 543784 543784 0 0 71789372 61034461 8740028 2014883 276161 410064 14534653 4289237 1000000 391835 313231 0 0 0 0 13500 9000 67172 92790 1279629 1436484 153535407 68294772 85518934 85240635 45391725 63899252 1692167 4212332 0 0 22788349 149165776 183691374 6835000 6031541 26031797 30207527 47194024 46251820 0 0 0 29562911 80060821 112053799 X 66219454 68076134 2885501 3561441 69104955 71637575 149165776 183691374 X 3742225 1205728 -4992204 2576871 X false true X true false X 2710683 1808894 7506257 3598742 5242346 20866922 0 0 2710683 1808894 7506257 3598742 5242346 20866922 0 20866922 839489 905072 1058483 1055387 1329941 5188372 0 153713 395669 58248 72757 22023 702410 26757704 285465095 0.7798 0.7596 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 153713.0, COLUMN B - 395669.0, COLUMN C - 58248.0, COLUMN D - 72757.0, COLUMN E - 22023.0, COLUMN F - 702410.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 947755 28000 114136 1089891 1106429 -158674 947755 821088 15000 270341 1106429 751097 21000 48991 821088 693218 11100 46779 751097 0.4851 0.5149 0.0 false false 8554795 8554795 98243796 40250676 57993120 17648720 7180044 10468676 26501242 20391667 6109575 2586854 472385 2114469 85240635 Operating Lease - Right of Use Assets 22788349 22788349 Interest Rate Swap Operating lease obligation 29562911 29562911 63146053 1205728 -14857796 -13652068 76798121 72729 -1339253 -1266524 75531597 58198100 1339253 1339253 56858847 72729 14857796 14930525 71789372 Schedule D, Part V, Line 4 Intended uses of endowment funds The Unrestricted General Endowment will be used as board policy dictates and includes Financial Aid awards and Capital Improvements among other things. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Student Financial Aid - -14661496 Student Housing Aid - -196300 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Event Expenses - -1114643 Rental Expenses - -79843 Cost of Goods Sold - -144767 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising event expenses - 1114643 Rental expenses - 79843 Cost of goods sold - 144767 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Financial Aid - 14661496 Student Housing Aid - 196300 true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(c). In addition, OCS has updated its website to be in full compliance with the Rev. Proc. 2019-22 standards in order to check yes to Line 3 on future Form 990s. Europe (Including Iceland and Greenland) 0 0 Program Services Short term service/mission trips 31067 East Asia and the Pacific 0 1 Program Services Consulting and translation services 27000 0 1 0 0 0 1 58067 0 58067 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Auction and Gala 2414782 2253282 161500 103214 194866 658048 158515 0 0 2414782 2253282 161500 103214 194866 658048 158515 1114643 -953143 true Financial Aid for Tuition 754 14661496 Residential Life Diversity Allowance 8 196300 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Families interested in obtaining financial aid to help pay for tuition must submit a financial aid application through a third-party processor ("vendor"). The process includes the submission of tax returns, W-2 forms and other documents depending on the family's situation. The vendor runs the data through their program based on certain parameters reviewed by the school and then comes up with recommendations for financial aid amounts. The school's Financial Aid department then reviews reports as well as additional data and refines financial aid awards as appropriate. Once finalized, the data is uploaded into the tuition billing system used by the school. All financial aid grants are used to offset tuition for the specific school year for which it was awarded. OCS provides needs-based, mission-driven financial aid for students, with the exception of a couple very small merit-based awards funded by restricted donations. Financial aid is applied directly to the student's account. No cash changes hands. We have a process to ensure ethnic and cultural diversity in our Resdiential Life Ptogram from underserved and underrepresented continents and nations. In this, OCS provides a limited allowance of needs-based, mission -drived aid focues on the tuition portion only of fees due. This is not offered nor considered for every student/family and is subject to the vetting of both the need of the student/family and OCS. No cash changes hands. X X X X true false false false false false false true false Robert Black Head of School/President 328490 0 50000 0 900 0 19294 0 20126 0 418810 0 0 0 Michael Parkinson Chief Operations Officer 222825 0 46671 0 575 0 13684 0 26122 0 309877 0 0 0 Cozette Darby Assistant Treasurer and Secretary 185156 0 15408 0 575 0 9463 0 14595 0 225197 0 0 0 Kristin Thabit Treasurer / CFO 175553 0 5266 0 575 0 8996 0 14920 0 205310 0 0 0 Matthew Northrop Associate Head of School for Academics 221005 0 46817 0 3929 0 11646 0 28513 0 311910 0 0 0 David Freeman High School Principal 176306 0 14681 0 1050 0 7421 0 25808 0 225266 0 0 0 William Brown Director of Operations 150529 0 15803 0 1150 0 6296 0 26850 0 200628 0 0 0 Sebastian Alvarado HS Classical & Modern Languages Faculty 109870 0 3271 0 70634 0 5263 0 9386 0 198424 0 0 0 Eddie Moore Chief Development Officer (part year) 61403 0 12543 0 96579 0 6518 0 17575 0 194618 0 0 0 John Kocur Aquatics Director 140194 0 4133 0 28205 0 7060 0 9078 0 188670 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Eddie Moore $96,579 Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of discretionary bonuses. A California Municipal Finance Authority 201563466 000000000 2019-03-22 47500000 Refinance 9/08/12 Debt and 12/12/13 Bond; Capital Projects for Dormitories and Idealab false false false A 966739 47500000 219639 18646937 28633424 2019 true true true true A false true true false false 0.0 0.0 0.0 false false true A false true false false true true Union Bank 23.0 true false false false true A true 65812 Need based tuition assistance Tuition remission Paul Black Family member of Robert Black, Officer 118974 Compensation and benefits false Jack Darby Family member of Cozette Darby, Officer 57653 Compensation and benefits false Asia Black Family member of Robert Black, Officer 28074 Compensation and benefits false X 1 40000 Market value X 4 196376 Market value X Auction Items 412 849722 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Other - Auction Items The number of contributions represent the number of contributions received, not the number of items donated. Art - Works of art - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dallas Price-Van Breda and Terry Roberts - Family relationship, Ed Atsinger and Katrina Atsinger - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 was prepared by an independent CPA firm. The Chief Financial Officer and Controller review the return in detail. The organization's board has appointed a Tax CPA to review the Form 990 on behalf of the board. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers, board members and key employees to annually complete and sign a conflict of interest questionnaire. The Head of School and Secretary of the Board are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent Compensation Committee of the Board of Directors annually determines compensation for the top management official, taking into account the recommendation of the Director of Human Resources along with the review of comparable data and historical salaries for these positions. These approvals are regularly recorded in the minutes of the Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The independent Compensation Committee of the Board of Directors annually determines compensation for other officer and key employee positions where base salaries exceed $150,000 per annum, taking into account the recommendation of the Head of School and the Director of Human Resources along with the review of comparable data and historical salaries for these positions. These approvals are regularly recorded in the minutes of the Compensation Committee. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc - Total Revenue: 13778, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 13778; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of interest rate swap agreement - 2576871; Online Christian Consortium LLC 31749 La Tienda Dr Westlake Village CA 91362 812564057 Online Education Services CA 113375 0 Oaks Christian School