2026-05-05T15:09:23-05:00 2025-08-31 330310569 HASKELL & WHITE LLP 300 SPECTRUM CENTER DR STE 300 IRVINE CA 92618 990 2024-09-01 813275405 ORANGE COUNTY MUSIC AND DANCE INC ORAN 9493868336 17620 FITCH AVENUE 160 IRVINE CA 92614 RALPH OPACIC CEO 9493868336 2026-05-05 1 0 RICK M SMETANKA P01677376 9494506200 2024 2025-03-06 01:10:19Z RALPH OPACIC 17620 FITCH AVENUE 160 IRVINE CA 92614 11688321 0 X WWW.OCMUSICDANCE.ORG X 2016 CA TO NURTURE, INSPIRE AND EMPOWER ORANGE COUNTY'S MOST COMMITTED AND TALENTED YOUTH TO ACHIEVE THEIR DREAMS AND PROVIDE A PATH FOR THEM TO FOLLOW THEIR PASSIONS. 16 15 39 25 0 0 17409158 8489898 815717 726454 350304 627362 10298 13244 18585477 9856958 3825 3050 0 0 1256627 1149022 0 0 844534 904106 1701408 2164558 2853480 16420919 7003478 30922225 37959081 256757 113974 30665468 37845107 X OC MUSIC AND DANCE IS DEDICATED TO PROVIDING HIGH QUALITY MUSICAL ARTS EDUCATION AND TRAINING FOR THE CHILDREN OF ORANGE COUNTY, OFFERING PRIVATE AND GROUP LESSONS IN VARIETY OF INSTRUMENTS, DANCE PROGRAMS, VOICE TRAINING, MUSICAL THEORY AND COMPOSITION, AND TRAINING IN MUSIC RECORDING. 0 0 1065708 3050 456178 CLASSES, SPECIAL PERFORMANCES AND MASTER CLASSES: DANCE, SHOWS, AND VOICE CLASSES. 270276 SPACE RENTAL TO ARTISTIC PARTNERS FOR FURTHERING VOICE AND INSTRUMENTAL TRAINING FOR GROUP AND PRIVATE LESSONS. 1065708 1 1 0 1 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 39 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 0 1 1 0 CA X ORANGE COUNTY MUSIC AND DANCE INC 9493868336 17620 FITCH AVENUE 160 IRVINE CA 92614 CHARLES ZHANG CHAIRMAN 1.00 X X 0 0 0 DOUG FREEMAN EXECUTIVE CHAIR, CEO 40.00 X X 0 0 0 DAWN REESE DIRECTOR 1.00 X 0 0 0 PETER DOERKEN DIRECTOR 1.00 X 0 0 0 MARIO RODRIGUEZ DIRECTOR 1.00 X 0 0 0 JOHN FORSYTE DIRECTOR 1.00 X 0 0 0 JO ELLEN CHATHAM SECRETARY 1.00 X X 0 0 0 PATRICK BRIEN DIRECTOR 1.00 X 0 0 0 RALPH OPACIC DIRECTOR 1.00 X 0 0 0 CAROL CHOI DIRECTOR 1.00 X 0 0 0 DAVID DUNFORD PRESIDENT 40.00 X X 110276 0 6692 LEONA ARONOFF-SADACCA DIRECTOR 1.00 X 0 0 0 CHARLES DAVID FRITCH DIRECTOR 1.00 X 0 0 0 KRISTI L JACOB DIRECTOR 1.00 X 0 0 0 FRAMROZE VIRJEE DIRECTOR 1.00 X 0 0 0 VALERIE IMHOF DIRECTOR 1.00 X 0 0 0 110276 0 6692 1 0 0 0 0 8489898 8489898 CLASSES & PERFORMANCES 900099 434748 434748 FACILITY INCOME 900099 270276 270276 RECORDING INCOME 900099 21430 21430 726454 351729 351729 2104396 2600 1828087 3276 276309 -676 275633 275633 OTHER MISCELLANEOUS 900099 13244 13244 13244 9856958 726454 0 640606 3050 3050 121946 37114 84832 913227 774105 139122 26747 19848 6899 87102 68818 18284 64111 64111 31500 31500 11250 11250 15964 15964 270199 42000 228199 90426 25966 17311 47149 12770 5039 7731 33231 33231 75290 75290 1461 1461 214380 47082 167298 30467 16757 13710 WRITE-OFF OF FUNDRAISIN 557936 557936 CONDO ASSOCIATION FEE 86441 86441 JANITORIAL SERVICES 64273 64273 SPECIAL EVENTS 43781 43781 97928 24148 73780 2853480 1065708 943238 844534 X 332906 995588 2527192 9845280 13786678 4353 1800 335773 218831 1011 12709106 1982409 10488209 10726697 8720996 8310701 1193697 1391594 30922225 37959081 248035 112165 8722 1809 256757 113974 X 12475467 14972509 18190001 22872598 30665468 37845107 30922225 37959081 7003478 56161 120000 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1 11250 0 0 0 0 0 11250 0 3926127 78162 464822 63162 15964 4389985 3365870 115000 521187 60000 15930 3926127 3101894 100000 236668 60000 12692 3365870 3601757 -445775 44170 9918 3101894 3045946 250000 378299 60000 12489 3601756 0.48000 0.52000 0 0 3896000 3896000 3614000 692683 2921317 275121 234769 40352 1288643 1054957 233686 3635342 3635342 10726697 ENDOWMENT FUNDS 4389985 F CD 3914484 C FIDELITY 6232 C 8310701 X 10017155 56161 120000 176161 9840994 15964 15964 9856958 2837516 0 2837516 15964 15964 2853480 PART X, LINE 2: THE SCHOOL IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(II) AS A PUBLIC CHARITY. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT OF THE SCHOOL CONSIDERS THE LIKELIHOOD OF TAXES IMPOSED BY TAXING AUTHORITIES AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES TO THE SCHOOL'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES THE SCHOOL HAS MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX, THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE SCHOOL'S FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 X 1 GARY GOOD 520 NW HOPE LANE 4033 LEES SUMMIT MO 64081 SOLICITATION OF POTENTIAL DONORS 0 500000 72340 427660 500000 72340 427660 CA FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY OF THE FORM 990 IS SENT SECURELY TO EACH MEMBER OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 THE ORGANIZATION REQUIRES ANNUAL DISCLOSURES FROM OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES REGARDING POTENTIAL CONFLICTS OF INTEREST. THESE DISCLOSURES ARE REVIEWED BY THE GOVERNANCE OR AUDIT COMMITTEE TO IDENTIFY AND ADDRESS ANY ISSUES. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REGULARLY MONITORED THROUGH PERIODIC REVIEWS AND UPDATES, ENSURING TRANSPARENCY AND ACCOUNTABILITY IN DECISIONMAKING PROCESSES. FORM 990, PART VI, SECTION B, LINE 15 SALARIES FOR CEO, EXECUTIVE DIRECTOR AND TOP MANAGMENT ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS RECORDS AVAILABLE UPON REQUEST. FORM 990, PART X, LINES 3 AND 10A: LINE 10A INCLUDES APPROXIMATELY $3.6 MILLION OF COSTS CAPITALIZED FOR A CONSTRUCTION PROJECT. DUE TO A CHANGE IN STRATEGIC DIRECTION SUBSEQUENT TO AUGUST 31, 2025, THIS PROJECT WAS ABANDONED. FURTHER, AS A RESULT OF THE CHANGE IN STRATEGIC DIRECTION, CERTAIN DONORS HAVE CANCELLED THEIR PLEDGE COMMITMENTS AND, AS SUCH, LINE 3 INCLUDES APPROXIMATELY $5.3 MILLION OF CANCELLED NET PLEDGES RECEIVABLE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART IX, LINE 24A: OUT-OF-PERIOD ADJUSTMENT TO WRITE OFF FUNDRAISING COSTS PREVIOUSLY CAPITALIZED ($557,936). FORM 990, SCHEDULE B THE REFERENCED DONORS HAVE CANCELLED AN AGGREGATE $917,500 OF THEIR CONTRIBUTIONS DUE TO THE CHANGE IN STRATEGIC DIRECTION OF THE ORGANIZATION'S CONSTRUCTION PROJECT.