Civic Intelligence

River Oaks Academy

EIN 27-2838886 • 501(c)3 • Westlake Village, CA

Profile

The mission of the river oaks academy, an independent study charter school, is to help children find their individual interest, gifts, and talents. To that end, river oaks academy provides its students with a wide array of workshop classes designed to introduce new skills and experiences, in addition to supporting academic endeavors.

920 Hampshire RdWestlake Village, CA 91361

riveroakscharter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.46x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

21%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$3,719,953

Up $83,040 (+2.3%) from 2024

Liabilities

Down

$1,413,105

Down $499,038 (-26%) from 2024

Net Assets

Up

$2,306,848

Up $582,078 (+34%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin45th percentile

Revenue

Down

$5,787,832

Down $425,471 (-6.8%) from 2024

Expenses

Down

$5,205,754

Down $204,063 (-3.8%) from 2024

Net Income

Down

$582,078

Down $221,408 (-28%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $615,345Liabilities 2012: $342,670Net Assets 2012: $272,6752012Assets 2013: $657,596Liabilities 2013: $293,054Net Assets 2013: $364,5422013Assets 2014: $630,787Liabilities 2014: $183,900Net Assets 2014: $446,8872014Assets 2015: $551,956Liabilities 2015: $111,482Net Assets 2015: $440,4742015Assets 2016: $889,352Liabilities 2016: $337,688Net Assets 2016: $551,6642016Assets 2017: $917,120Liabilities 2017: $321,943Net Assets 2017: $595,1772017Assets 2018: $836,333Liabilities 2018: $216,272Net Assets 2018: $620,0612018Assets 2019: $923,518Liabilities 2019: $183,476Net Assets 2019: $740,0422019Assets 2020: $1,138,618Liabilities 2020: $311,126Net Assets 2020: $827,4922020Assets 2021: $1,609,813Liabilities 2021: $652,262Net Assets 2021: $957,5512021Assets 2022: $1,965,494Liabilities 2022: $911,708Net Assets 2022: $1,053,7862022Assets 2023: $3,209,997Liabilities 2023: $1,753,087Net Assets 2023: $1,456,9102023Assets 2024: $3,636,913Liabilities 2024: $1,912,143Net Assets 2024: $1,724,7702024Assets 2025: $3,719,953Liabilities 2025: $1,413,105Net Assets 2025: $2,306,8482025

Highlighted filing

2025

Assets$3,719,953
Liabilities$1,413,105
Net Assets$2,306,848
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $734,7972012Expenses 2013: $919,7282013Revenue 2014: $1,040,210Expenses 2014: $957,865Net Income 2014: $82,3452014Revenue 2015: $1,304,433Expenses 2015: $1,310,846Net Income 2015: -$6,4132015Revenue 2016: $1,955,032Expenses 2016: $1,843,842Net Income 2016: $111,1902016Revenue 2017: $2,504,210Expenses 2017: $2,460,697Net Income 2017: $43,5132017Revenue 2018: $2,463,898Expenses 2018: $2,439,014Net Income 2018: $24,8842018Revenue 2019: $2,952,024Expenses 2019: $2,832,043Net Income 2019: $119,9812019Revenue 2020: $3,123,748Expenses 2020: $3,036,298Net Income 2020: $87,4502020Revenue 2021: $3,339,914Expenses 2021: $3,209,855Net Income 2021: $130,0592021Revenue 2022: $4,046,155Expenses 2022: $3,949,920Net Income 2022: $96,2352022Revenue 2023: $5,142,846Expenses 2023: $4,739,722Net Income 2023: $403,1242023Revenue 2024: $6,213,303Expenses 2024: $5,409,817Net Income 2024: $803,4862024Revenue 2025: $5,787,832Expenses 2025: $5,205,754Net Income 2025: $582,0782025

Highlighted filing

2025

Revenue$5,787,832
Expenses$5,205,754
Net Income$582,078
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,719,953
Liabilities
$1,413,105
Net assets
$2,306,848
Revenue
$5,787,832
Expenses
$5,205,754
Net income
$582,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.72$1.41$2.31$5.79$5.21$0.58
2024Detailed filing. Detailed filing data is available for this year.$3.64$1.91$1.72$6.21$5.41$0.80
2023Detailed filing. Detailed filing data is available for this year.$3.21$1.75$1.46$5.14$4.74$0.40
2022Detailed filing. Detailed filing data is available for this year.$1.97$0.91$1.05$4.05$3.95$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.61$0.65$0.96$3.34$3.21$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.31$0.83$3.12$3.04$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.18$0.74$2.95$2.83$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.22$0.62$2.46$2.44$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.32$0.60$2.50$2.46$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.34$0.55$1.96$1.84$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.11$0.44$1.30$1.31$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.18$0.45$1.04$0.96$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.29$0.36$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.34$0.27$0.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.5
Gross Receipts
$5,787,832
Mission and Program Overview

Mission

The mission of the river oaks academy, an independent study charter school, is to help children find their individual interest, gifts, and talents. To that end, river oaks academy provides its students with a wide array of workshop classes designed to introduce new skills and experiences, in addition to supporting academic endeavors.

Operate a california charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,986,042$2,191,039▲ $204,997
Pledges and Grants Receivable$322,341$406,823▲ $84,482
Land, Buildings, and Equipment, Net$183,152$190,622▲ $7,470
Prepaid Expenses and Deferred Charges$123,858$161,379▲ $37,521
Accounts Receivable$54,648$46,323▼ $8,325
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$3,636,913$3,719,953▲ $83,040
Other Assets Total$966,772$723,667▼ $243,105
Liabilities
Other Liabilities$996,922$757,456▼ $239,466
Accounts Payable and Accrued Expenses$874,129$641,388▼ $232,741
Deferred Revenue$41,092$14,261▼ $26,831
Total Liabilities$1,912,143$1,413,105▼ $499,038
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,378,517$1,989,297▲ $610,780
Net Assets With Donor Restrictions$346,253$317,551▼ $28,702
Total Net Assets Fund Balance$1,724,770$2,306,848▲ $582,078
Total Liabilities and Net Assets / Fund Balance$3,636,913$3,719,953▲ $83,040

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$190,622$41,869$232,491
Equipment$0$23,173$23,173
Other Assets Org$723,667--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Claudia WeintraubDirector EmeritusPT$209,848$144,836$354,684
Maria MontagneExecutive DirectorFT$141,035$68,534$209,569

Board Members and Trustees

NameTitle
Jeff CorberDirector (start 8/24)
Terri ChildsChaiman
Kimberly PerosioParliamentarian
Jennifer BerryhillSecretary (start 8/24)
Brittany SlavinSecretary (until 8/24)
Richard IntelkoferTreasurer (start 8/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
Ventura County Schools Business ServicesBack Office Services5100 ADOLFO ROAD STE BSA, Camarillo, CA 93012$231,723
Revenue and Support

Revenue Composition

Contributions and Grants
$5,138,700
Program Service Revenue
$0
Investment Income
$85,654
Other Revenue
$563,478
Change in Net Assets
$582,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,787,832
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,787,832
Total Revenue per Form 990
$5,787,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,729,466
Other Expenses$1,476,288
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,308,697$202,038-$2,510,735
Current Officers, Directors, Trustees, and Key Employees-$520,146-$520,146
Fees for Services Other$384,205$39,458-$423,663
Pension Plan Contributions$353,765$41,693-$395,458
Occupancy$13,978$288,163-$302,141
Other Employee Benefits$222,577$25,314-$247,891
Fees for Services Management-$231,723-$231,723
Insurance$31,689$24,460-$56,149
Payroll Taxes$41,614$13,622-$55,236
Travel$26,495$20,453-$46,948
Fees for Services Accounting-$13,899-$13,899
Fees for Services Legal-$11,483-$11,483
Depreciation Depletion-$11,100-$11,100
Other Expenses$3,671$2,832-$6,503
Total Functional Expenses$3,649,772$1,555,982$0$5,205,754

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,205,754
Total Expenses per Audited Statements$5,205,754
Total Expenses per Form 990$5,205,754
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Lease Liability$757,456
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
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 A, Line 8B

“There are no 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. After the 990 has been submitted, the board will ratify the filing.”

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

“The organization maintains a conflict of interests policy for board members, officers, and employees. In connection with any actual or potential conflict of interests, an interested person must disclose the existence and nature of any outside interest, outside activity, and financial interest to the board of directors, or the board committee delegated the authority to receive such disclosures. The board or designated committee reviews any conflicts presented by interested parties. 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 interested 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 B, Line 15A

“Human resources performs market research based on industry and size when determining compensation for officers or key employees of the organization. The board reviews and approves the compensation amounts. The process described here was last completed in 2024.”

Form 990, Part VI, Section C, Line 19

“The documents are readily available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
River Oaks Academy
EIN
27-2838886
Phone
8057777999
Address
920 HAMPSHIRE RD, WESTLAKE VILLAGE, CA 91361

Signing Officer

Name
Maria Montagne
Title
Executive Director
Phone
8057777999
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Montagne
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
62
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
901 VIA PIEMONTE SUITE 300, ONTARIO, CA 91764
Preparer
Casie Zwahlen CPA
Phone
9099857286
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“There were no changes in the oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The school is a nonprofit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The school files an exempt school return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.”

Raw XML AppendixShowing 400 of 484 raw XML fields

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/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt05138700
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05787832
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt024460
IRS990/InsuranceGrp/ProgramServicesAmt031689
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IRS990/InvestmentIncomeGrp/ExclusionAmt085654
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt085654
IRS990/InvestmentInJointVentureInd00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0190622
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IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE RIVER OAKS ACADEMY, AN INDEPENDENT STUDY CHARTER SCHOOL, IS TO HELP CHILDREN FIND THEIR INDIVIDUAL INTEREST, GIFTS, AND TALENTS. TO THAT END, RIVER OAKS ACADEMY PROVIDES ITS STUDENTS WITH A WIDE ARRAY OF WORKSHOP CLASSES DESIGNED TO INTRODUCE NEW SKILLS AND EXPERIENCES, IN ADDITION TO SUPPORTING ACADEMIC ENDEAVORS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01724770
IRS990/NetAssetsOrFundBalancesEOYAmt02306848
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01989297
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0288163
IRS990/OccupancyGrp/ProgramServicesAmt013978
IRS990/OccupancyGrp/TotalAmt0302141
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0723667
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt025314
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0222577
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0247891
IRS990/OtherExpensesGrp/Desc0ENRICHMENT PROGRAMS
IRS990/OtherExpensesGrp/Desc1BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1130
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27132
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32832
IRS990/OtherExpensesGrp/ProgramServicesAmt0132578
IRS990/OtherExpensesGrp/ProgramServicesAmt1121263
IRS990/OtherExpensesGrp/ProgramServicesAmt29240
IRS990/OtherExpensesGrp/ProgramServicesAmt33671
IRS990/OtherExpensesGrp/TotalAmt0234914
IRS990/OtherExpensesGrp/TotalAmt1121393
IRS990/OtherExpensesGrp/TotalAmt216372
IRS990/OtherExpensesGrp/TotalAmt36503
IRS990/OtherLiabilitiesGrp/BOYAmt0996922
IRS990/OtherLiabilitiesGrp/EOYAmt0757456
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1611110
IRS990/OtherRevenueMiscGrp/Desc0CONTINGENT LOSS RECOVE
IRS990/OtherRevenueMiscGrp/Desc1OTHER LOCAL REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0535626
IRS990/OtherRevenueMiscGrp/ExclusionAmt127852
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0535626
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127852
IRS990/OtherRevenueTotalAmt0563478
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0202038
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02308697
IRS990/OtherSalariesAndWagesGrp/TotalAmt02510735
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013622
IRS990/PayrollTaxesGrp/ProgramServicesAmt041614
IRS990/PayrollTaxesGrp/TotalAmt055236
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt041693
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0353765
IRS990/PensionPlanContributionsGrp/TotalAmt0395458
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0322341
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0406823
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0123858
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0161379
IRS990/PrincipalOfficerNm0MARIA MONTAGNE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06127596
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt065293
IRS990/PYOtherExpensesAmt01792795
IRS990/PYOtherRevenueAmt020414
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0803486
IRS990/PYSalariesCompEmpBnftPaidAmt03617022
IRS990/PYTotalExpensesAmt05409817
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06213303
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0582078
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01986042
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02191039
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0190622
IRS990ScheduleD/BuildingsGrp/DepreciationAmt041869
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0232491
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023173
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023173
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05205754
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0723667
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0757456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05787832
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0190622
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0723667
IRS990ScheduleD/TotalExpensesPerForm990Amt05205754
IRS990ScheduleD/TotalLiabilityAmt0757456
IRS990ScheduleD/TotalRevenuePerForm990Amt05787832
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05787832
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05205754
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/ExplanationTxt0RIVER OAKS ACADEMY CHARTER SCHOOL'S ADMISSION AND ENROLLMENT POLICY STATES THAT "THE SCHOOL WILL NOT CHARGE TUITION AND THE SCHOOL WILL NOT DISCRIMINATE IN ADMISSIONS OR OUTREACH AGAINST ANY PUPIL ON THE BASIS OF ETHNICITY, NATIONAL ORIGIN, GENDER, DISABILITY OR ANY OTHER LEGALLY PROTECTED CATEGORY."
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, THE SCHOOL IS ELIGIBLE FOR LOCAL, STATE, AND FEDERAL PROGRAMS AND CALIFORNIA LOTTERY FUNDS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3"THE PROGRAM IS ADVERTISED AS OPEN ADMISSION TO ALL STUDENTS GRADES K-12. ADDITIONALLY, THE SCHOOL DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS."
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCH E, PART I-PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0141035
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1209848
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount018762
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount118841
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt020084
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt183698
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt029688
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt142297
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARIA MONTAGNE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CLAUDIA WEINTRAUB
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR EMERITUS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0209569
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1354684
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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. AFTER THE 990 HAS BEEN SUBMITTED, THE BOARD WILL RATIFY THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAINTAINS A CONFLICT OF INTERESTS POLICY FOR BOARD MEMBERS, OFFICERS, AND EMPLOYEES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTERESTS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF ANY OUTSIDE INTEREST, OUTSIDE ACTIVITY, AND FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR THE BOARD COMMITTEE DELEGATED THE AUTHORITY TO RECEIVE SUCH DISCLOSURES. THE BOARD OR DESIGNATED COMMITTEE REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. 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 INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HUMAN RESOURCES PERFORMS MARKET RESEARCH BASED ON INDUSTRY AND SIZE WHEN DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD REVIEWS AND APPROVES THE COMPENSATION AMOUNTS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE WERE NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19

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