ORANGE COUNTY SCHOOL OF THE ARTS (EIN 330891574) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

TEREN SHAFFER

Phone

7145600900

Tax Period

2023-07-01 to 2024-06-30

ORANGE COUNTY SCHOOL OF THE ARTS, founded in 1987, is a mid-sized nonprofit in the Education sector that reported $47.4M in total revenue in fiscal year 2023.

Mission

OPERATES A CHARTER SCHOOL THAT EMBRACES AND ENCOURAGES ARTISTIC CREATIVITY AND ACADEMIC EXCELLENCE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $44,610,997

Program Service Revenue $1,418,783

Investment Income $78,442

Other Revenue $1,326,199

TOTAL REVENUE $47,434,421

Expense Breakdown

Grants Paid $0

Salaries & Benefits $30,844,849

Fundraising Expenses $1,116,655

Program Expenses $36,104,506

Other Expenses $16,894,176

TOTAL EXPENSES $47,739,025

Year-over-Year Comparison

	2023	2022	Change
Revenue	$47,434,421	$44,870,525	+0.1%
Expenses	$47,739,025	$46,432,809	+0.0%
Net Income	$-304,604	$-1,562,284	-0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

611

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$663,036

Total Directors

Key Employees

$477,097

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE WAGNER	VP OF OPERATIONS	40.00	Key Emp	$411,236	$65,861	$477,097
TEREN SHAFFER	PRESIDENT & CEO	40.00	Officer	$343,260	$75,210	$418,470
MICHAEL CIECEK	PRINCIPAL	40.00	Highest	$234,737	$53,212	$287,949
BECCA FREELAND	DEAN OF STUDENT SERVICES	40.00	Highest	$198,443	$57,195	$255,638
MARIA LAZAROVA	DEAN OF ARTS CONSERVATORIES	40.00	Highest	$184,554	$51,380	$235,934
ELIZABETH TON	VP OF DEVELOPMENT	40.00	Highest	$199,251	$46,724	$245,975
JENA DUCA	DIR. OF HUMAN RESOURCES	40.00	Highest	$229,590	$47,315	$276,905
MELISSA O'NEILL	DIRECTOR OF FINANCE	40.00	Officer	$187,371	$57,195	$244,566
VINCENT FOLEY	CHAIR	2.00	Officer Director	$0	$0	$0
PAUL SATKIN	SECRETARY	2.00	Officer Director	$0	$0	$0
HALIM DHANIDINA	DIRECTOR	2.00	Director	$0	$0	$0
JESSICA HERTHEL	DIRECTOR	2.00	Director	$0	$0	$0
GARY HUMPHREYS	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$47,434,421	$47,739,025	$27,677,434	$-304,604
2023	$44,870,525	$46,432,809	$30,374,827	$-1,562,284
2022	$39,474,963	$42,334,054	$13,072,907	$-2,859,091
2021	$49,463,330	$36,248,567	$14,647,557	$13,214,763
2020	$33,491,925	$36,542,366	$21,690,404	$-3,050,441
2019	$33,092,416	$33,708,406	$20,199,832	$-615,990
2018	$40,040,911	$33,121,287	$20,654,232	$6,919,624

ORANGE COUNTY SCHOOL OF THE ARTS