Civic Intelligence

Live Oak Education Fund

990 • Fiscal year 2018 • EIN 14-2001348

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 15, 2018

5151 Sherwood WaySan Ramon, CA 94582

(925) 803-3197

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

25th percentile

-8.9%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

27th percentile

-12%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-18%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$213,746

Down $29,224 (-12%) from 2017

Net Assets

Down

$212,921

Down $29,224 (-12%) from 2017

Liabilities

Flat

$825

Flat from 2017

Revenue

Down

$329,551

Down $72,806 (-18%) from 2017

Expenses

Down

$358,775

Down $43,803 (-11%) from 2017

Net Income

Down

-$29,224

Down $29,003 (-13124%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $197,860Liabilities 2010: $52,290Net Assets 2010: $145,5102010Assets 2011: $326,657Liabilities 2011: $0Net Assets 2011: $326,6572011Assets 2012: $168,663Liabilities 2012: $0Net Assets 2012: $168,6632012Assets 2013: $108,115Liabilities 2013: $0Net Assets 2013: $108,1152013Assets 2014: $208,281Liabilities 2014: $0Net Assets 2014: $208,2812014Assets 2015: $275,186Liabilities 2015: $0Net Assets 2015: $275,1862015Assets 2016: $243,191Liabilities 2016: $825Net Assets 2016: $242,3662016Assets 2017: $242,970Liabilities 2017: $825Net Assets 2017: $242,1452017Assets 2018: $213,746Liabilities 2018: $825Net Assets 2018: $212,9212018Assets 2019: $239,684Liabilities 2019: $825Net Assets 2019: $238,8592019Assets 2020: $313,491Liabilities 2020: $825Net Assets 2020: $312,6662020Assets 2021: $320,548Liabilities 2021: $825Net Assets 2021: $319,7232021Assets 2022: $338,207Liabilities 2022: $825Net Assets 2022: $337,3822022Assets 2023: $327,261Liabilities 2023: $825Net Assets 2023: $326,4362023Assets 2024: $302,288Liabilities 2024: $0Net Assets 2024: $302,2882024Assets 2025: $370,224Liabilities 2025: $0Net Assets 2025: $370,2242025

Highlighted filing

2018

Assets$213,746
Liabilities$825
Net Assets$212,921

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $293,919Expenses 2010: $235,924Net Income 2010: $57,9952010Revenue 2011: $501,480Expenses 2011: $372,684Net Income 2011: $128,7962011Revenue 2012: $521,676Expenses 2012: $679,670Net Income 2012: -$157,9942012Revenue 2013: $520,693Expenses 2013: $581,222Net Income 2013: -$60,5292013Revenue 2014: $503,496Expenses 2014: $403,330Net Income 2014: $100,1662014Revenue 2015: $475,836Expenses 2015: $408,930Net Income 2015: $66,9062015Revenue 2016: $520,990Expenses 2016: $553,810Net Income 2016: -$32,8202016Revenue 2017: $402,357Expenses 2017: $402,578Net Income 2017: -$2212017Revenue 2018: $329,551Expenses 2018: $358,775Net Income 2018: -$29,2242018Revenue 2019: $371,310Expenses 2019: $345,372Net Income 2019: $25,9382019Revenue 2020: $363,840Expenses 2020: $290,033Net Income 2020: $73,8072020Revenue 2021: $179,926Expenses 2021: $172,869Net Income 2021: $7,0572021Revenue 2022: $206,522Expenses 2022: $188,863Net Income 2022: $17,6592022Revenue 2023: $202,915Expenses 2023: $213,861Net Income 2023: -$10,9462023Revenue 2024: $171,897Expenses 2024: $196,869Net Income 2024: -$24,9722024Revenue 2025: $182,828Expenses 2025: $114,892Net Income 2025: $67,9362025

Highlighted filing

2018

Revenue$329,551
Expenses$358,775
Net Income-$29,224
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$370,001
Mission and Program Overview

Mission

Affiliate member of the san ramon valley education foundation, which provides educational support for the schools in the the san ramon valley unified school district. Live oak education fund supports educational programs and needs at the live oak elementary school, a title i school

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$242,145$212,921▼ $29,224
Savings and Temporary Cash Investments$107,241$107,559▲ $318
Cash and Non-Interest-Bearing Accounts$135,729$106,187▼ $29,542
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$242,970$213,746▼ $29,224
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$825$825→ $0
Total Liabilities$825$825→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$242,145$212,921▼ $29,224
Total Liabilities and Net Assets / Fund Balance$242,970$213,746▼ $29,224
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rachel RatcliffPresident
Art MimnaughVice President
Faridha BarraCo-treasurer
Ryan NakamotoCo-treasurer
Christina TanakaSecretary
Sharon CloreStaff Rep
Manjeet MannVP Comm.
Revenue and Support

Revenue Composition

Contributions and Grants
$281,376
Program Service Revenue
$0
Investment Income
$319
Other Revenue
$47,856
All Other Contributions
$56,205
Change in Net Assets
$-29,224
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,775
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$40,934--$40,934
Office Expenses-$14,357-$14,357
Total Functional Expenses$344,418$14,357$0$358,775
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$75,087
Fundraising Direct Expenses$30,224
Gaming Gross Income$12,310
Gaming Direct Expenses$10,226
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala & Auction$54,759$54,759$27,410$27,349
Read a Thon$12,078$12,078$1,563$10,515
Total Events$75,087$75,087$30,224$44,863
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Organization distributes returns and all finanical statements by email to all board members. Furthermore, all tax returns and financial statements are stored at 5151 sherwood way, san ramon, ca 94582 where they can be reviewed and copied upon request. Documentation can be requested by writing to above address or by phone at 925.803.3100.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Live Oak Education Fund
EIN
14-2001348
Address
5151 SHERWOOD WAY, SAN RAMON, CA 94582

Signing Officer

Name
Art Mimnaugh
Title
Vice President
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
20

Preparer

Firm
LBO Accountancy
Address
4900 Hopyard Rd Suite 100, Pleasanton, CA 94588
Preparer
Erich J Zielonka CPA
Phone
9253380829
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0413
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0402578
IRS990/PYOtherRevenueAmt062551
IRS990/PYProgramServiceRevenueAmt029150
IRS990/PYRevenuesLessExpensesAmt0-221
IRS990/PYTotalExpensesAmt0402578
IRS990/PYTotalRevenueAmt0402357
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-29224
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0242145
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0212921
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0107241
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0107559
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0369682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0444165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0520290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0495052
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0522585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02351774
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0413
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01593
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04207
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99820
IRS990ScheduleA/PublicSupportPY170Pct00.99790
IRS990ScheduleA/PublicSupportTotal170Amt02351774
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0369682
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0444165
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0520290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0495052
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0522585
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02351774
IRS990ScheduleA/TotalSupportAmt02355981
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030224
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA & AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0READ A THON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt054759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012078
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt054759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012078
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt075087
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt044863
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01251
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030224
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt027410
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01563
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION DISTRIBUTES RETURNS AND ALL FINANICAL STATEMENTS BY EMAIL TO ALL BOARD MEMBERS. FURTHERMORE, ALL TAX RETURNS AND FINANCIAL STATEMENTS ARE STORED AT 5151 SHERWOOD WAY, SAN RAMON, CA 94582 WHERE THEY CAN BE REVIEWED AND COPIED UPON REQUEST. DOCUMENTATION CAN BE REQUESTED BY WRITING TO ABOVE ADDRESS OR BY PHONE AT 925.803.3100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0242970
IRS990/TotalAssetsEOYAmt0213746
IRS990/TotalAssetsGrp/BOYAmt0242970
IRS990/TotalAssetsGrp/EOYAmt0213746
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0281376
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0344418
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358775
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0825
IRS990/TotalLiabilitiesEOYAmt0825
IRS990/TotalLiabilitiesGrp/BOYAmt0825
IRS990/TotalLiabilitiesGrp/EOYAmt0825
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0242145
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0212921
IRS990/TotalProgramServiceExpensesAmt0344418
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt048175
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329551
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0242970
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0213746
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LOES.SCHOOLLOOP.COM/EDUCTIONFUND
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ART MIMNAUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVE OAK EDUCATION FUND
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
ReturnHeader/Filer/EIN0142001348
ReturnHeader/Filer/USAddress/AddressLine1Txt05151 SHERWOOD WAY
ReturnHeader/Filer/USAddress/CityNm0SAN RAMON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094582
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451002729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LBO Accountancy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04900 Hopyard Rd Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pleasanton

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.00$3.70$1.83$1.15$0.68
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.00$3.02$1.72$1.97$0.25
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.01$3.26$2.03$2.14$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$0.01$3.37$2.07$1.89$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.01$3.20$1.80$1.73$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.01$3.13$3.64$2.90$0.74
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.01$2.39$3.71$3.45$0.26
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.01$2.13$3.30$3.59$0.29
2017Summary only. Only limited summary data is available for this year.$2.43$0.01$2.42$4.02$4.03$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.43$0.01$2.42$5.21$5.54$0.33
2015Summary only. Only limited summary data is available for this year.$2.75$0.00$2.75$4.76$4.09$0.67
2014Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$5.03$4.03$1.00
2013Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$5.21$5.81$0.61
2012Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$5.22$6.80$1.58
2011Summary only. Only limited summary data is available for this year.$3.27$0.00$3.27$5.01$3.73$1.29
2010Summary only. Only limited summary data is available for this year.$1.98$0.52$1.46$2.94$2.36$0.58