Civic Intelligence

Butte County Office of Education Charitable Tr

EIN 84-6747421 • 501(c)3 • Oroville, CA

Pub. 78 Eligible

Profile

To support educational programs in butte county.

1859 Bird StOroville, CA 95965-4854

n/A

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

1st percentile

-65511%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$254,336

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 24813.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

11th percentile

-96%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-100%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$27,061

Down $671,402 (-96%) from 2023

Liabilities

Up

$91

Up $87 (+2175%) from 2023

Net Assets

Down

$26,970

Down $671,489 (-96%) from 2023

Revenue

Down

$1,025

Down $399,090 (-100%) from 2023

Expenses

Up

$672,514

Up $211,353 (+46%) from 2023

Net Income

Down

-$671,489

Down $610,443 (-1000%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2020: $85,370Liabilities 2020: $0Net Assets 2020: $85,3702020Assets 2021: $27,245Liabilities 2021: $24,250Net Assets 2021: $2,9952021Assets 2022: $759,505Liabilities 2022: $0Net Assets 2022: $759,5052022Assets 2023: $698,463Liabilities 2023: $4Net Assets 2023: $698,4592023Assets 2024: $27,061Liabilities 2024: $91Net Assets 2024: $26,9702024

Highlighted filing

2024

Assets$27,061
Liabilities$91
Net Assets$26,970

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2020: $85,370Expenses 2020: $0Net Income 2020: $85,3702020Revenue 2021: $40,050Expenses 2021: $122,425Net Income 2021: -$82,3752021Revenue 2022: $760,085Expenses 2022: $3,575Net Income 2022: $756,5102022Revenue 2023: $400,115Expenses 2023: $461,161Net Income 2023: -$61,0462023Revenue 2024: $1,025Expenses 2024: $672,514Net Income 2024: -$671,4892024

Highlighted filing

2024

Revenue$1,025
Expenses$672,514
Net Income-$671,489

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$1,025
Mission and Program Overview

Mission

To support educational programs in butte county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$698,463$27,061▼ $671,402
Total Assets$698,463$27,061▼ $671,402
Liabilities
Accounts Payable and Accrued Expenses$4$91▲ $87
Total Liabilities$4$91▲ $87
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$698,459$26,970▼ $671,489
Total Net Assets Fund Balance$698,459$26,970▼ $671,489
Total Liabilities and Net Assets / Fund Balance$698,463$27,061▼ $671,402
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,025
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,025
Change in Net Assets
$-671,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$671,093
Other Expenses$1,421
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$671,093--$671,093
Insurance$1,150--$1,150
Other Expenses$100--$100
Total Functional Expenses$672,514$0$0$672,514
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Butte County Office of EducationOroville, CAGovernmentTechnology Support for Leas Affected by Camp Fire$120,000
Gridley Unified School DistrictGridley, CAGovernmentTechnology Support for Leas Affected by Camp Fire$52,656
Oroville City Elementary School DistrictOroville, CAGovernmentTechnology Support for Leas Affected by Camp Fire$52,656
Pioneer Union Elementary School DistrictBangor, CAGovernmentTechnology Support for Leas Affected by Camp Fire$52,656
Thermalito Union Elementary School DistrictOroville, CAGovernmentTechnology Support for Leas Affected by Camp Fire$52,656
Biggs Unified School DistrictBiggs, CAGovernmentTechnology Support for Leas Affected by Camp Fire$40,000
Sherwood MontessoriChico, CAPcTechnology Support for Leas Affected by Camp Fire$40,000
Manzanita Elementary School DistrictGridley, CAGovernmentTechnology Support for Leas Affected by Camp Fire$32,656
Durham Unified School DistrictDurham, CAGovernmentTechnology Support for Leas Affected by Camp Fire$30,000
Achieve Charter School of ParadiseChico, CAPcTechnology Support for Leas Affected by Camp Fire$25,312
Blue Oak Charter SchoolChico, CAPcTechnology Support for Leas Affected by Camp Fire$20,000
Palermo Union Elementary School DistrictPalermo, CAGovernmentTechnology Support for Leas Affected by Camp Fire$20,000
Forest Ranch Charter SchoolForest Ranch, CAPcTechnology Support for Leas Affected by Camp Fire$15,256
Stream Charter SchoolOroville, CAPcTechnology Support for Leas Affected by Camp Fire$15,000
Bangor Union Elementary School DistrictBangor, CAGovernmentTechnology Support for Leas Affected by Camp Fire$12,656
CHILDREN'S COMMUNITY CHARTER SCHOOLParadise, CAPcTechnology Support for Leas Affected by Camp Fire$12,656
Chico Country Day SchoolChico, CAPcTechnology Support for Leas Affected by Camp Fire$12,656
Chico Unified School DistrictChico, CAGovernmentTechnology Support for Leas Affected by Camp Fire$12,656
Core Butte Charter SchoolChico, CAPcTechnology Support for Leas Affected by Camp Fire$12,656
Inspire School of Arts & SciencesChico, CAPcTechnology Support for Leas Affected by Camp Fire$12,656
Oroville Union High School DistrictOroville, CAGovernmentTechnology Support for Leas Affected by Camp Fire$12,656
Paradise Charter Middle SchoolParadise, CAPcTechnology Support for Leas Affected by Camp Fire$12,656
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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

The organization does not have any subcommittees with authority to act on its behalf.

Form 990, Part VI, Section B, Line 11B

The return is provided to the board members prior to filing,

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

If a conflict arises, the board member is asked to excuse himself/herself from all discussion and voting on the issue.

Form 990, Part VI, Section C, Line 19

The required documents are available at the business address during normal business hours upon request.

Form 990 Part VII Section A Column F

The organization participates in the public employee retirement system of california and state teachers retirement system, defined benefit plans, due to the size and varied participants in this plan the actuarial value is not calculated on a per employee basis. No amount is included in column f for a reasonable estimate of the increase in actuarial value.

Filing and Contact Details

Filer

Filer Name
Butte County Office of Education
EIN
84-6747421
Phone
5305325674
Address
1859 BIRD ST, OROVILLE, CA 95965-4854

Signing Officer

Name
Mary Sakuma
Title
Superintendent
Phone
5305325674
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Sakuma
Formed
2019
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray CPA
Phone
9094664410
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt13TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt14TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt15TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt16TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt17TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt18TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt19TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt20TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt21TECHNOLOGY SUPPORT FOR LEAS AFFECTED BY CAMP FIRE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ACHIEVE CHARTER SCHOOL OF PARADISE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BIGGS UNIFIED SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BLUE OAK CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3BANGOR UNION ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4BUTTE COUNTY OFFICE OF EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5CHICO COUNTRY DAY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6CORE BUTTE CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7INSPIRE SCHOOL OF ARTS & SCIENCES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8OROVILLE UNION HIGH SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9CHILDREN'S COMMUNITY CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10CHICO UNIFIED SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11DURHAM UNIFIED SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt12FOREST RANCH CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt13GRIDLEY UNIFIED SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14MANZANITA ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt15OROVILLE CITY ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt16PALERMO UNION ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt17PARADISE CHARTER MIDDLE SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt18PIONEER UNION ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt19SHERWOOD MONTESSORI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt20STREAM CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt21THERMALITO UNION ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientEIN0202826798
IRS990ScheduleI/RecipientTable/RecipientEIN1946002126
IRS990ScheduleI/RecipientTable/RecipientEIN2020702969
IRS990ScheduleI/RecipientTable/RecipientEIN3680150280
IRS990ScheduleI/RecipientTable/RecipientEIN4946002433
IRS990ScheduleI/RecipientTable/RecipientEIN5201224053
IRS990ScheduleI/RecipientTable/RecipientEIN6510632611
IRS990ScheduleI/RecipientTable/RecipientEIN7820643502
IRS990ScheduleI/RecipientTable/RecipientEIN8946002431
IRS990ScheduleI/RecipientTable/RecipientEIN9260223391
IRS990ScheduleI/RecipientTable/RecipientEIN10941591650
IRS990ScheduleI/RecipientTable/RecipientEIN11946003423
IRS990ScheduleI/RecipientTable/RecipientEIN12262908742
IRS990ScheduleI/RecipientTable/RecipientEIN13946002223
IRS990ScheduleI/RecipientTable/RecipientEIN14680150334
IRS990ScheduleI/RecipientTable/RecipientEIN15946002430
IRS990ScheduleI/RecipientTable/RecipientEIN16946003805
IRS990ScheduleI/RecipientTable/RecipientEIN17680361666
IRS990ScheduleI/RecipientTable/RecipientEIN18680150331
IRS990ScheduleI/RecipientTable/RecipientEIN19800490627
IRS990ScheduleI/RecipientTable/RecipientEIN20463910435
IRS990ScheduleI/RecipientTable/RecipientEIN21946003832
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01494 EAST AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1300 B STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2450 W EAST AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt37549 ORO BANGOR HIGHWAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41859 BIRD ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5105 W 11TH ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt62847 NOTRE DAME BLVD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7335 W SACRAMENTO AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt82211 WASHINGTON AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt96830 PENTZ RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt101163 E 7TH ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt119420 PUTNEY DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12PO BOX 5
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13429 MAGNOLIA ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt14627 E EVANS-REIMER RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt152795 YARD ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt167390 BULLDOG WAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt176473 CLARK RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt18PO BOX 487
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt191010 CLEVELAND AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt20455 ORO DAM BLVD E
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21400 GRAND AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BIGGS
IRS990ScheduleI/RecipientTable/USAddress/CityNm2CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm3BANGOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm4OROVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm5CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm6CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm7CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm8OROVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm9PARADISE
IRS990ScheduleI/RecipientTable/USAddress/CityNm10CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm11DURHAM
IRS990ScheduleI/RecipientTable/USAddress/CityNm12FOREST RANCH
IRS990ScheduleI/RecipientTable/USAddress/CityNm13GRIDLEY
IRS990ScheduleI/RecipientTable/USAddress/CityNm14GRIDLEY
IRS990ScheduleI/RecipientTable/USAddress/CityNm15OROVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm16PALERMO
IRS990ScheduleI/RecipientTable/USAddress/CityNm17PARADISE
IRS990ScheduleI/RecipientTable/USAddress/CityNm18BANGOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm19CHICO
IRS990ScheduleI/RecipientTable/USAddress/CityNm20OROVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm21OROVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd9CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd10CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd11CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd12CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd13CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd14CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd15CA

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