2024-05-13T15:55:11-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 330970818 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY FOUNDATION CALI 7145600900 1010 N MAIN ST SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT 7145600900 2024-05-13 1 TEREN SHAFFER 999009999 0 DERRICK DEBRUYNE P00591016 6268577300 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TEREN SHAFFER 1010 N MAIN ST SANTA ANA CA 92701 880727 0 X N/A X 2015 CA TO SUPPORT AND BENEFIT THE CALIFORNIA SCHOOL OF THE ARTS NETWORK. 10 10 0 17 0 0 318133 736978 330698 107530 0 0 -169474 -203044 479357 641464 214554 247747 0 0 29123 50557 0 0 49658 178689 195224 422366 493528 56991 147936 457296 628118 11128 34014 446168 594104 CALIFORNIA SCHOOL OF THE ARTS FOUNDATION (THE FOUNDATION) IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED FOR THE SPECIFIC PURPOSE TO BENEFIT THE CALIFORNIA SCHOOL OF THE ARTS NETWORK. 0 0 247747 247747 THE CALIFORNIA SCHOOL OF THE ARTS FOUNDATION RECEIVES DONATIONS TO DONATE TO THE CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY. 100680 110780 THE CALIFORNIA SCHOOL OF THE ARTS FOUNDATION PROVIDES ADDITIONAL SUPPORT FOR ART AND MUSIC STUDENTS' NEEDS SUCH AS COMPETITION FEES AND INSTRUMENTS. 348427 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X MELISSA O'NEILL 7145600900 1010 N MAIN ST SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT 5.00 40.00 X 0 279502 66121 MICHELLE ALFONSO CHAIR 2.00 X X 0 0 0 DONALD FIFE TREASURER 2.00 X X 0 0 0 CARRIE WALKER SECRETARY 2.00 X X 0 0 0 TAMI MORAN MEMBER 2.00 X 0 0 0 MARCY ULRICH MEMBER 2.00 X 0 0 0 CHRIS THAYER MEMBER 2.00 X 0 0 0 EDWARD MORALES MEMBER 2.00 X 0 0 0 KRISTI WAWRO MEMBER 2.00 X 0 0 0 MAURICE WATKINS MEMBER 2.00 X 0 0 0 JULIANN ROOKE MEMBER 2.00 X 0 0 0 0 279502 66121 0 0 1 0 0 401483 17953 317542 736978 ENCORE PERFORMANCES 900099 53184 53184 CSARTS ACADEMY CLASS FEES 900099 51498 51498 EVENTS 900099 2848 2848 107530 32969 401483 239263 -206294 -206294 PERFORMANCE HONORARIUM 900099 3250 3250 3250 641464 110780 0 -206294 X 247747 247747 33277 22514 4613 6150 13144 7169 1171 4804 413 226 23 164 3723 1620 588 1515 94 75 19 8505 6804 1701 106621 2099 78260 26262 619 494 125 383 44 339 SPECIAL EVENT EXPENSE 33033 33033 STUDENT PRODUCTION EXP. 30427 27377 3050 OTHER EXPENSE 15542 6642 3371 5529 493528 348427 95443 49658 457296 614841 0 13277 457296 628118 76 0 11052 34014 11128 34014 X 370324 563270 75844 30834 446168 594104 457296 628118 147936 0 X X 0 1 X 1 0 X 245724 351315 358992 318133 736978 2011142 245724 351315 358992 318133 736978 2011142 638853 1372289 1881 3700 3250 8831 2019973 926255 0.67940 0.52520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2018 AMOUNT: $ 1,881. PERFORMANCE HONORARIUM - 2021 AMOUNT: $ 3,700. 2022 AMOUNT: $ 3,250. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 ACCOUNTS PAYABLE - RELATED PARTIES 34014 34014 X 880727 239263 239263 641464 0 641464 732791 239263 239263 493528 0 493528 PART X, LINE 2: THE FOUNDATION 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 FOUNDATION 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 FOUNDATION'S CONTINUED QUALIFICATION AS A TAX EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 239,263. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 239,263. GALA 395926 369662 26264 13365 16257 66104 5321 86435 SEASON FINALE 38526 31821 6705 16288 13528 21965 434452 401483 32969 13365 32545 79632 5321 108400 239263 -206294 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 501(C)3 247747 0 EDUCATION 1 0 0 0 0 0 0 0 0 0 TEREN SHAFFER PRESIDENT 0 260022 0 0 0 19480 0 47004 0 19117 0 345623 0 0 SCHEDULE J, PART I, LINE 3 ORANGE COUNTY SCHOOL OF THE ARTS DETERMINES THE EXECUTIVE DIRECTOR'S PAY. THE PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD OR DESIGNATED COMMITTEE REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTEREST PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 560. MANAGEMENT AND GENERAL EXPENSES 78,260. FUNDRAISING EXPENSES 19,565. TOTAL EXPENSES 98,385. OTHER FEES: PROGRAM SERVICE EXPENSES 1,539. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 6,697. TOTAL EXPENSES 8,236. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 SUPPORT CA 501(C)(3) LINE 2 N/A 0 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION 1010 N MAIN ST SANTA ANA CA 92701 330377341 SUPPORT CA 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0