Civic Intelligence

Blue Oak Charter School Inc.

990 • Fiscal year 2015 • EIN 02-0702969

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 01, 2016

Organization ProfileWWW.BLUEOAKCHARTERSCHOOL.ORG
450 W East AvenueChico, CA 95926

(530) 879-7483

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.14x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

22nd percentile

-8.7%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

69th percentile

$99,780

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

61st percentile

8.4%

Faster revenue growth than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$1,188,637

Down $288,094 (-20%) from 2014

Net Assets

Down

$1,017,194

Down $316,003 (-24%) from 2014

Liabilities

Up

$171,443

Up $27,909 (+19%) from 2014

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin22nd percentile

Revenue

Up

$3,631,157

Up $281,552 (+8.4%) from 2014

Expenses

Up

$3,947,160

Up $437,770 (+12%) from 2014

Net Income

Down

-$316,003

Down $156,218 (-98%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,430,398Liabilities 2010: $285,943Net Assets 2010: $1,144,4552010Assets 2011: $1,847,812Liabilities 2011: $309,137Net Assets 2011: $1,538,6752011Assets 2012: $1,794,831Liabilities 2012: $179,132Net Assets 2012: $1,615,6992012Assets 2013: $1,793,278Liabilities 2013: $300,296Net Assets 2013: $1,492,9822013Assets 2014: $1,476,731Liabilities 2014: $143,534Net Assets 2014: $1,333,1972014Assets 2015: $1,188,637Liabilities 2015: $171,443Net Assets 2015: $1,017,1942015Assets 2016: $1,097,969Liabilities 2016: $193,142Net Assets 2016: $904,8272016Assets 2017: $1,019,641Liabilities 2017: $369,249Net Assets 2017: $650,3922017Assets 2018: $981,933Liabilities 2018: $469,139Net Assets 2018: $512,7942018Assets 2019: $865,871Liabilities 2019: $337,817Net Assets 2019: $528,0542019Assets 2020: $1,311,311Liabilities 2020: $779,982Net Assets 2020: $531,3292020Assets 2021: $1,391,618Liabilities 2021: $771,572Net Assets 2021: $620,0462021Assets 2022: $1,104,097Liabilities 2022: $480,920Net Assets 2022: $623,1772022Assets 2023: $5,490,643Liabilities 2023: $4,771,204Net Assets 2023: $719,4392023Assets 2024: $4,584,028Liabilities 2024: $4,131,239Net Assets 2024: $452,7892024

Highlighted filing

2015

Assets$1,188,637
Liabilities$171,443
Net Assets$1,017,194
Open 2015 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,633,2742010Expenses 2011: $2,117,2972011Expenses 2012: $2,722,6682012Revenue 2013: $2,921,904Expenses 2013: $3,044,621Net Income 2013: -$122,7172013Revenue 2014: $3,349,605Expenses 2014: $3,509,390Net Income 2014: -$159,7852014Revenue 2015: $3,631,157Expenses 2015: $3,947,160Net Income 2015: -$316,0032015Revenue 2016: $4,199,566Expenses 2016: $4,311,933Net Income 2016: -$112,3672016Revenue 2017: $3,849,763Expenses 2017: $4,104,198Net Income 2017: -$254,4352017Revenue 2018: $3,724,897Expenses 2018: $3,862,495Net Income 2018: -$137,5982018Revenue 2019: $4,029,162Expenses 2019: $4,013,902Net Income 2019: $15,2602019Revenue 2020: $3,552,305Expenses 2020: $3,549,030Net Income 2020: $3,2752020Revenue 2021: $3,641,157Expenses 2021: $3,552,440Net Income 2021: $88,7172021Revenue 2022: $4,238,730Expenses 2022: $4,235,599Net Income 2022: $3,1312022Revenue 2023: $4,383,914Expenses 2023: $4,287,652Net Income 2023: $96,2622023Revenue 2024: $4,396,717Expenses 2024: $4,663,367Net Income 2024: -$266,6502024

Highlighted filing

2015

Revenue$3,631,157
Expenses$3,947,160
Net Income-$316,003
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 1, 2016
Return Version
2014v6.0
Gross Receipts
$3,635,214
Mission and Program Overview

Mission

To educate the whole child and to support the full development of each child's potential, using the waldorf-method of teaching

Blue oak charter school is a public elementary school serving children in grades kindergarten through eight utilizing the waldorf method of education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$636,929$487,280▼ $149,649
Land, Buildings, and Equipment, Net$528,861$438,380▼ $90,481
Cash and Non-Interest-Bearing Accounts$163,038$126,241▼ $36,797
Savings and Temporary Cash Investments$62,096$68,153▲ $6,057
Prepaid Expenses and Deferred Charges$28,000$66,600▲ $38,600
Accounts Receivable$57,807$1,983▼ $55,824
Total Assets$1,476,731$1,188,637▼ $288,094
Liabilities
Other Liabilities$60,979$85,847▲ $24,868
Accounts Payable and Accrued Expenses$82,555$85,596▲ $3,041
Total Liabilities$143,534$171,443▲ $27,909
Net Assets / Fund Balance
Unrestricted Net Assets$1,333,197$1,017,194▼ $316,003
Total Net Assets Fund Balance$1,333,197$1,017,194▼ $316,003
Total Liabilities and Net Assets / Fund Balance$1,476,731$1,188,637▼ $288,094

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$402,099$359,192$761,291
Equipment$20,188$21,404$41,592
Other Land Buildings$16,093-$16,093
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nathan RoseExecutive DirectorFT$83,298$16,482$99,780
Cyd OrneallasBusiness Svc.s CoordinatorFT$51,208$16,082$67,290

Board Members and Trustees

NameTitle
Jeff PlotnickChair
Louthea GriffinChair
Brian LindamanVice Chair
Lloyd DowellClerk
David LundeCommunity Representative
Lyn HarrodCommunity Representative
Pamela BoegerCommunity Representative
Gregor KrauseParent Representative
Heather HalterbeckParent Representative
Jonathan ClarkParent Representative
Rebekah CaseyParent Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$3,608,046
Program Service Revenue
$15,283
Investment Income
$9
Other Revenue
$7,819
All Other Contributions
$83,043
Change in Net Assets
$-316,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,631,157
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,057
Total Revenue per Audited Statements
$3,635,214
Total Revenue per Form 990
$3,631,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,152,220
Other Expenses$1,794,940
Total Fundraising Expense$4,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,244,443$202,763-$1,447,206
Occupancy$556,411$155,584-$711,995
Office Expenses$337,035$32,809-$369,844
Other Employee Benefits$225,589$54,145-$279,734
Pension Plan Contributions$151,750$27,624-$179,374
Current Officers, Directors, Trustees, and Key Employees-$168,558-$168,558
Fees for Services Other$127,684$35,704-$163,388
Depreciation Depletion$72,645$33,938-$106,583
Payroll Taxes$60,446$16,902-$77,348
Conferences and Meetings$49,472$13,834-$63,306
Advertising$22,954$6,418-$29,372
Insurance$21,869$6,115-$27,984
Fees for Services Accounting$8,456$2,365-$10,821
Fees for Services Legal$5,277$1,476-$6,753
Other Expenses$5,301$1,482$4,640$4,640
Interest$420$118-$538
Total Functional Expenses$3,182,685$759,835$4,640$3,947,160

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,951,217
Expenses per Audited Statements$3,947,160
Total Expenses per Form 990$3,947,160
Expenses Not Reported on Form 990$4,057
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,057
Fundraising Gross Income$4,022
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Local Government$85,847
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“A copy of the form 990 is provided to the organization's governing body which reviews the line items in the form 990 prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The board members complete a conflict of interests annually, and the administrator reviews the forms for any conflicts of interests.”

Form 990, Part VI, Section B, Line 15

“The board reviews the compensation of the administrator on an annual basis and uses comparable agencies' salary schedules to determine that compensation is appropriate and competitive. The process was last undertaken in 2014/2015.”

Form 990, Part VI, Section C, Line 19

“The organization makes its form 990 available to the public for inspection upon request. The school charter and bylaws are available on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Blue Oak Charter School Inc
EIN
02-0702969
Phone
5308797483
Address
450 W EAST AVENUE, CHICO, CA 95926

Signing Officer

Name
Nathan Rose
Title
Executive Director
Phone
5308797483
Signed
2016-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Rose
Formed
2004
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
91
Volunteers
330

Preparer

Firm
Kcoe Isom Llp
Address
3013 CERES AVENUE, CHICO, CA 95973
Preparer
Dawn M Buchanan
Phone
5308916474
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The charter school accounts for income taxes in accordance with financial accounting standards board (fasb), accounting standards codification (asc) 740, income taxes, which clarifies the accounting for uncertainty in income taxes recognized in the charter school's financial statements and prescribes a recognition threshold and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc 740 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 4,057.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 4,057.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0438380
IRS990/LandBldgEquipCostOrOtherBssAmt0818976
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO EDUCATE THE WHOLE CHILD AND TO SUPPORT THE FULL DEVELOPMENT OF EACH CHILD'S POTENTIAL, USING THE WALDORF-METHOD OF TEACHING
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01333197
IRS990/NetAssetsOrFundBalancesEOYAmt01017194
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-35
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-35
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0155584
IRS990/OccupancyGrp/ProgramServicesAmt0556411
IRS990/OccupancyGrp/TotalAmt0711995
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032809
IRS990/OfficeExpensesGrp/ProgramServicesAmt0337035
IRS990/OfficeExpensesGrp/TotalAmt0369844
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt054145
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0225589
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0279734
IRS990/OtherExpensesGrp/Desc0SPECIAL EDUCATION
IRS990/OtherExpensesGrp/Desc1DUES & MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2CLASSROOM FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt04640
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01482
IRS990/OtherExpensesGrp/ProgramServicesAmt0292933
IRS990/OtherExpensesGrp/ProgramServicesAmt15301
IRS990/OtherExpensesGrp/TotalAmt0292933
IRS990/OtherExpensesGrp/TotalAmt16783
IRS990/OtherExpensesGrp/TotalAmt24640
IRS990/OtherLiabilitiesGrp/BOYAmt060979
IRS990/OtherLiabilitiesGrp/EOYAmt085847
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REBATES
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt06758
IRS990/OtherRevenueMiscGrp/ExclusionAmt11096
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06758
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11096
IRS990/OtherRevenueTotalAmt07854
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0202763
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01244443
IRS990/OtherSalariesAndWagesGrp/TotalAmt01447206
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016902
IRS990/PayrollTaxesGrp/ProgramServicesAmt060446
IRS990/PayrollTaxesGrp/TotalAmt077348
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt027624
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0151750
IRS990/PensionPlanContributionsGrp/TotalAmt0179374
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0636929
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0487280
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt066600
IRS990/PrincipalOfficerNm0NATHAN ROSE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015283
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015283
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03330663
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt01746673
IRS990/PYOtherRevenueAmt06914
IRS990/PYProgramServiceRevenueAmt012022
IRS990/PYRevenuesLessExpensesAmt0-159785
IRS990/PYSalariesCompEmpBnftPaidAmt01762717
IRS990/PYTotalExpensesAmt03509390
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03349605
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-316003
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015283
IRS990/SavingsAndTempCashInvstGrp/BOYAmt062096
IRS990/SavingsAndTempCashInvstGrp/EOYAmt068153
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0402099
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0359192
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0761291
IRS990ScheduleD/EquipmentGrp/BookValueAmt020188
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021404
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041592
IRS990ScheduleD/ExpensesNotReportedAmt04057
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03947160
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt04057
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016093
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016093
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085847
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO LOCAL GOVERNMENT
IRS990ScheduleD/OtherRevenueAmt04057
IRS990ScheduleD/RevenueNotReportedAmt04057
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03631157
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSES 4,057.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EVENT EXPENSES 4,057.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0438380
IRS990ScheduleD/TotalExpensesPerForm990Amt03947160
IRS990ScheduleD/TotalLiabilityAmt085847
IRS990ScheduleD/TotalRevenuePerForm990Amt03631157
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03635214
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03951217
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BLUE OAK CHARTER SCHOOL IS A CALIFORNIA PUBLIC SCHOOL AND IS THEREFORE EXEMPT FROM REV. PROC.75-50, 1975-2 C.B. 587. HOWEVER, THE POLICY IS PART OF OUR CHARTER DOCUMENT WHICH IS POSTED ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS. BLUE OAK CHARTER SCHOOL IS A PUBLIC SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2BLUE OAK CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND BUTTE COUNTY OFFICE OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY WHICH REVIEWS THE LINE ITEMS IN THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS COMPLETE A CONFLICT OF INTERESTS ANNUALLY, AND THE ADMINISTRATOR REVIEWS THE FORMS FOR ANY CONFLICTS OF INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE COMPENSATION OF THE ADMINISTRATOR ON AN ANNUAL BASIS AND USES COMPARABLE AGENCIES' SALARY SCHEDULES TO DETERMINE THAT COMPENSATION IS APPROPRIATE AND COMPETITIVE. THE PROCESS WAS LAST UNDERTAKEN IN 2014/2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST. THE SCHOOL CHARTER AND BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01476731
IRS990/TotalAssetsEOYAmt01188637
IRS990/TotalAssetsGrp/BOYAmt01476731
IRS990/TotalAssetsGrp/EOYAmt01188637
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03608046

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,188,637
Liabilities
$171,443
Net assets
$1,017,194
Revenue
$3,631,157
Expenses
$3,947,160
Net income
-$316,003
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.58$4.13$0.45$4.40$4.66$0.27
2023Detailed filing. Detailed filing data is available for this year.$5.49$4.77$0.72$4.38$4.29$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.48$0.62$4.24$4.24$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.77$0.62$3.64$3.55$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.78$0.53$3.55$3.55$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.34$0.53$4.03$4.01$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.47$0.51$3.72$3.86$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.37$0.65$3.85$4.10$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.19$0.90$4.20$4.31$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.17$1.02$3.63$3.95$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.14$1.33$3.35$3.51$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.30$1.49$2.92$3.04$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.18$1.62$2.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.31$1.54$2.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.29$1.14$1.63