The document discusses nonprofits and provides an in-depth case study of the Orange County Performing Arts Center (OCPAC). It notes that nonprofits operate in many sectors including healthcare, education, and culture. It then details information available about nonprofits through Form 990 filings and other sources. The case study describes how OCPAC was founded in 1979 and opened performance venues over the decades, but ran into financial troubles in the late 2000s requiring bonds and restructuring.

1. The Hidden World of Nonprofits Ronald Campbell [email_address]

2. Ron is a staff writer for The Orange County Register where he pioneered the paper’s computer-assisted reporting program. He has investigated charities, penny stocks, immigration and the buying and selling of human body parts. Campbell RONALD mug

3. Nonprofits are everywhere – in health care, education, culture, the economy – everywhere except the news . HIDDEN IN PLAIN SIGHT

5. Your new best friend Big piece of art

6. Minnesota: a hotbed of nonprofits Big piece of art

9. Filing thresholds for 990 vs. 990-EZ 2008 2009 2010 Receipts $1 mill. $500k $200k Assets $2.5 mill. $1.25 mill. $500k THE MONEY TRAIL, CONT.

12. Great information, starting at the top Big piece of art

13. A hint of what’s to come Big piece of art

14. Life, the universe and everything Big piece of art

15. Anatomy lesson: the checklists Big piece of art

16. More questions, more answers Big piece of art

17. Who’s in charge here? Big piece of art

18. Money, money, money! Big piece of art

19. But wait -- there’s more! Big piece of art

20. How the money rolls in Big piece of art

21. Where all the money goes Big piece of art

22. Balance sheet: the assets Big piece of art

23. Balance sheet: liabilities and endowment Big piece of art

24. It started with a lima bean field, became “an international shopping destination,” and then … CASE STUDY: ORANGE COUNTY PERFORMING ARTS CENTER

25. Performing Arts Center, opened August 1986 Big piece of art

27. Concert hall, opened September 2006 Big piece of art

28. OCPAC’s board members and donors represent the power structure of the nation’s sixth-largest county. They include the billionaire co-founder of Broadcom and owner of the Anaheim Ducks hockey team (right), a former ambassador to Spain, many millionaires and corporate executives, even a onetime aide to former President Nixon. Central Heavy hitters mug

29. Before the fall … Big piece of art

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31. Ugly bottom line Big piece of art

32. Troubled balance sheet Big piece of art

33. Six-figure carpenters Big piece of art

34. Investments in 2009 (top) and 2010 (bottom) Big piece of art

35. Culture with a $240 million price tag Big piece of art

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38. EMMA search Big piece of art

39. $240 million bond issue Big piece of art

40. Digging deeper: Continuing disclosures Big piece of art

41. Chapman finances, 2005-2010 Big piece of art

42. The sounds of prosperity Big piece of art

43. Chapman on EMMA - the search Big piece of art

44. Chapman EMMA results Big piece of art

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