2026-04-20T13:10:14-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 330970818 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY FOUNDATION CALI 7145600900 1010 N MAIN ST SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT 7145600900 2026-04-17 1 1 WADE MCMULLEN P00541671 9099857286 2026-04-09 2024 2025-03-06 01:10:19Z TEREN SHAFFER 1010 N MAIN ST SANTA ANA CA 92701 1181954 0 X N/A X 2015 CA TO SUPPORT AND BENEFIT THE CALIFORNIA SCHOOL OF THE ARTS NETWORK. 7 7 0 17 0 0 853124 997893 161338 137954 0 0 -171175 -256260 843287 879587 687668 395965 0 0 169496 277903 0 0 165077 259189 215058 1116353 888926 -273066 -9339 351364 320366 30326 8667 321038 311699 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 395465 395965 0 THE CALIFORNIA SCHOOL OF THE ARTS FOUNDATION RECEIVES DONATIONS TO DONATE TO THE CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY. 206990 0 137954 THE CALIFORNIA SCHOOL OF THE ARTS FOUNDATION PROVIDES ADDITIONAL SUPPORT FOR ART AND MUSIC STUDENTS' NEEDS SUCH AS COMPETITION FEES AND INSTRUMENTS. 602455 1 1 0 0 0 0 0 0 0 0 0 0 0 1 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 10 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 CA X MELISSA O'NEILL 7145600900 1010 N MAIN ST SANTA ANA CA 92701 TEREN SHAFFER PRESIDENT AND CEO 5.00 64.00 X 0 322961 75880 MARCY ULRICH CO-CHAIR 2.00 2.00 X X 0 0 0 CARRIE WALKER CO-CHAIR 2.00 0.00 X X 0 0 0 JEFFREY RUDERMAN VICE CHAIR 2.00 0.00 X X 0 0 0 DONALD FIFE TREASURER (THROUGH MAY 2025) 2.00 0.00 X X 0 0 0 TAMI MORAN SECRETARY 2.00 0.00 X X 0 0 0 MICHELLE ALFONSO DIRECTOR 2.00 0.00 X 0 0 0 JULIANNA EDWARDS DIRECTOR (THROUGH MAY 2025) 2.00 0.00 X 0 0 0 NICHOLE MCCLAM DIRECTOR 2.00 0.00 X 0 0 0 CHRIS THAYER DIRECTOR 2.00 0.00 X 0 0 0 KRISTI WAWRO DIRECTOR (THROUGH MAY 2025) 2.00 0.00 X 0 0 0 0 322961 75880 0 0 1 0 0 464068 533825 997893 CSARTS ACADEMY CLASS FEES 900099 77630 77630 ENCORE PERFORMANCES 900099 55724 55724 PERFORMANCE HONORARIUM 900099 4600 4600 137954 46087 464068 302367 -256280 -256280 MISCELLANEOUS 900099 20 20 20 879587 137954 0 -256260 395965 395965 185017 73230 47909 63878 52504 20680 12786 19038 25102 7549 7514 10039 15280 5307 3653 6320 29138 23310 5828 76617 2293 20978 53346 476 476 1234 987 247 5317 3401 1916 25 20 5 STUDENT PRODUCTION EXP. 50369 45868 300 4201 SPECIAL EVENT EXPENSE 43124 43124 OTHER EXPENSE 8758 7963 536 259 888926 602455 121394 165077 294799 283989 56565 36377 351364 320366 2501 30326 6166 30326 8667 X 240204 268507 80834 43192 321038 311699 351364 320366 -9339 0 X X 0 1 X 1 0 X 358992 318133 736978 853124 997893 3265120 358992 318133 736978 853124 997893 3265120 727893 2537227 3700 3250 3089 4600 14639 3279759 941960 0.77360 0.74090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: PERFORMANCE HONORARIUM - 2021 AMOUNT: $ 3,700. 2022 AMOUNT: $ 3,250. 2023 AMOUNT: $ 3,089. 2024 AMOUNT: $ 4,600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 ACCOUNTS RECEIVABLE - RELATED PARTIES 36377 36377 ACCOUNTS PAYABLE - RELATED PARTIES 6166 6166 X 1181954 302367 302367 879587 0 879587 1191293 302367 302367 888926 0 888926 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 302,367. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 302,367. GALA 462275 423264 39011 3787 17925 95693 451 116580 SEASON FINALE 47880 40804 7076 17426 16736 330 33439 510155 464068 46087 3787 35351 112429 781 150019 302367 -256280 0 CALIFORNIA SCHOOL OF THE ARTS - SAN GABRIEL VALLEY 1401 HIGHLAND AVE DUARTE CA 91010 813919990 501(C)3 395965 0 N/A N/A EDUCATION 1 0 0 0 0 0 0 0 0 0 0 TEREN SHAFFER PRESIDENT AND CEO 0 298681 0 0 0 24280 0 56763 0 19117 0 398841 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 PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. 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 THE BOARD MEMBER, OFFICER, OR EMPLOYEE. 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 XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE 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