Civic Intelligence

Oak Hill School of California

EIN 94-3359599 • 501(c)3 • San Anselmo, CA

Profile

To offer special education (k-12) based on the latest research for children facing significant challenges in communication, sensory processing and social relations for the benefit of individuals and the public on a non- discriminatory basis.

300 Sunny Hills DriveSan Anselmo, CA 94960

www.theoakhillschool.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.69x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.57x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-7.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$197,917

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-17%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.3%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,318,771

Down $665,573 (-17%) from 2023

Liabilities

Down

$2,301,358

Down $360,139 (-14%) from 2023

Net Assets

Down

$1,017,413

Down $305,434 (-23%) from 2023

Revenue

Up

$4,039,827

Up $92,163 (+2.3%) from 2023

Expenses

Up

$4,345,261

Up $633,203 (+17%) from 2023

Net Income

Down

-$305,434

Down $541,040 (-230%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,044,239Liabilities 2010: $660,392Net Assets 2010: $2,383,8472010Assets 2011: $1,061,094Liabilities 2011: $43,330Net Assets 2011: $1,017,7642011Assets 2012: $831,619Liabilities 2012: $34,969Net Assets 2012: $796,6502012Assets 2013: $710,255Liabilities 2013: $80,987Net Assets 2013: $629,2682013Assets 2014: $700,739Liabilities 2014: $24,221Net Assets 2014: $676,5182014Assets 2015: $784,185Liabilities 2015: $45,412Net Assets 2015: $738,7732015Assets 2016: $723,555Liabilities 2016: $25,550Net Assets 2016: $698,0052016Assets 2017: $785,130Liabilities 2017: $105,141Net Assets 2017: $679,9892017Assets 2018: $601,799Liabilities 2018: $26,124Net Assets 2018: $575,6752018Assets 2019: $712,981Liabilities 2019: $78,173Net Assets 2019: $634,8082019Assets 2020: $1,093,552Liabilities 2020: $11,061Net Assets 2020: $1,082,4912020Assets 2021: $1,017,294Liabilities 2021: $68,223Net Assets 2021: $949,0712021Assets 2022: $1,093,883Liabilities 2022: $6,642Net Assets 2022: $1,087,2412022Assets 2023: $3,984,344Liabilities 2023: $2,661,497Net Assets 2023: $1,322,8472023Assets 2024: $3,318,771Liabilities 2024: $2,301,358Net Assets 2024: $1,017,4132024

Highlighted filing

2024

Assets$3,318,771
Liabilities$2,301,358
Net Assets$1,017,413

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,589,4122010Expenses 2011: $2,472,7372011Expenses 2012: $2,729,3832012Expenses 2013: $2,845,9502013Revenue 2014: $2,837,221Expenses 2014: $2,789,971Net Income 2014: $47,2502014Revenue 2015: $2,875,400Expenses 2015: $2,813,145Net Income 2015: $62,2552015Revenue 2016: $2,726,331Expenses 2016: $2,767,096Net Income 2016: -$40,7652016Revenue 2017: $2,651,884Expenses 2017: $2,669,900Net Income 2017: -$18,0162017Revenue 2018: $2,811,893Expenses 2018: $2,916,207Net Income 2018: -$104,3142018Revenue 2019: $3,126,077Expenses 2019: $3,066,944Net Income 2019: $59,1332019Revenue 2020: $3,528,500Expenses 2020: $3,080,817Net Income 2020: $447,6832020Revenue 2021: $2,830,103Expenses 2021: $2,963,523Net Income 2021: -$133,4202021Revenue 2022: $3,590,049Expenses 2022: $3,451,879Net Income 2022: $138,1702022Revenue 2023: $3,947,664Expenses 2023: $3,712,058Net Income 2023: $235,6062023Revenue 2024: $4,039,827Expenses 2024: $4,345,261Net Income 2024: -$305,4342024

Highlighted filing

2024

Revenue$4,039,827
Expenses$4,345,261
Net Income-$305,434

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.32$2.30$1.02$4.04$4.35$0.31
2023Detailed filing. Detailed filing data is available for this year.$3.98$2.66$1.32$3.95$3.71$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.09$3.59$3.45$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.07$0.95$2.83$2.96$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.08$3.53$3.08$0.45
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.08$0.63$3.13$3.07$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.03$0.58$2.81$2.92$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.11$0.68$2.65$2.67$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.03$0.70$2.73$2.77$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.74$2.88$2.81$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.68$2.84$2.79$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.08$0.63$2.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.03$0.80$2.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.04$1.02$2.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.66$2.38$2.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 3, 2024
Return Version
2023v6.0
Gross Receipts
$4,049,949
Mission and Program Overview

Mission

To offer special education (k-12) based on the latest research for children facing significant challenges in communication, sensory processing and social relations for the benefit of individuals and the public on a non- discriminatory basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$185,159$411,048▲ $225,889
Savings and Temporary Cash Investments$425,558$364,380▼ $61,178
Cash and Non-Interest-Bearing Accounts$711,450$197,947▼ $513,503
Land, Buildings, and Equipment, Net$64,853$84,468▲ $19,615
Prepaid Expenses and Deferred Charges$30,602$29,696▼ $906
Total Assets$3,984,344$3,318,771▼ $665,573
Other Assets Total$2,566,722$2,231,232▼ $335,490
Liabilities
Other Liabilities$2,586,533$2,263,115▼ $323,418
Accounts Payable and Accrued Expenses$74,964$38,243▼ $36,721
Total Liabilities$2,661,497$2,301,358▼ $360,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,238,304$908,511▼ $329,793
Net Assets With Donor Restrictions$84,543$108,902▲ $24,359
Total Net Assets Fund Balance$1,322,847$1,017,413▼ $305,434
Total Liabilities and Net Assets / Fund Balance$3,984,344$3,318,771▼ $665,573

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$36,985$61,268-
Equipment$41,769$103,209-
Leasehold Improvements$5,714$149,285-
Other Assets Org$2,231,232--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deirdre E SheerinExecutive DirectorFT$197,917$197,917
Deirdre E Sheerin--$197,917$197,917
Whitney O'KeefeDirector of School ProgramsFT$169,290$169,290
Whitney O'Keefe--$169,290$169,290
Michael McDonaldDirector of High School Program/TeacherFT$134,021$134,021
Joy LeightonDirector of AdministrationFT$133,724$133,724
Jessica JonesMftFT$128,405$128,405
Victoria SimmonsTherapistFT$122,164$122,164

Board Members and Trustees

NameTitle
Robert L HendrenBoard Chair
Conrad BransonDirector
Jade SchoenhoseftDirector
Nicole SiminoffDirector
Michael G McDonaldSecretary
Scott FearonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$157,540
Program Service Revenue
$3,877,472
Investment Income
$4,815
Other Revenue
$0
All Other Contributions
$124,939
Change in Net Assets
$-305,434

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,039,827
Total Revenue per Audited Statements
$4,039,827
Total Revenue per Form 990
$4,039,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,172,371
Other Expenses$1,172,890
Total Fundraising Expense$119,871
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,628,712$229,935$57,484$1,916,131
Current Officers, Directors, Trustees, and Key Employees$752,693$106,262$26,566$885,521
Occupancy$530,591$25,934$13,413$569,938
All Other Expenses$293,754$32,526$7,290$333,570
Payroll Taxes$189,977$26,820$6,705$223,502
Other Employee Benefits$125,133$17,667$4,417$147,217
Office Expenses$62,889$4,838$1,382$69,109
Fees for Services Other$47,724$1,988$0$49,712
Insurance$43,254$3,327$951$47,532
Other Expenses$16,710$0$0$16,710
Depreciation Depletion$11,193$476$238$11,907
Total Functional Expenses$3,769,917$455,473$119,871$4,345,261

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,345,261
Total Expenses per Audited Statements$4,345,261
Total Expenses per Form 990$4,345,261
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,122
Fundraising Gross Income$10,122
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
Operating Lease Liability$2,263,115
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Oak Hill School of California
EIN
94-3359599
Phone
4154577601
Address
300 Sunny Hills Drive, San Anselmo, CA 94960

Signing Officer

Name
Deirdre E Sheerin
Title
Executive Director
Phone
4154577601
Signed
2024-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deirdre E Sheerin
Formed
2000
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
48
Volunteers
13

Preparer

Firm
Hiep Pham CPA Inc
Address
41041 Trimboli Way 1926, Fremont, CA 94538
Preparer
Hiep Pham
Phone
5107897736
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Once the cpa firm has prepared federal form 990, the business manager reviews for accuracy when reviewed completely, the business manager e-mails the form to all members of the audit and finance committees for review and approval when the audit and finance committees have approved, the federal form 990 is forwarded to the entire board for review and approval once the board has approved, an officer or the executive director signs the form, and the business manager either files by certified mail to the irs or authorizes the cpa firm to file electronically.

Pt VI, Line 12C

Below is oak hill schools conflict of interest policy, required to be signed by all staff, administrative volunteer(s) and board members oak hill school conflict of interest policy: the standard of behavior at oak hill school is that all staff , administrative volunteer(s) , and board members scrupulously avoid conflicts of interest between the interests of oak hill school on one hand, and personal , financial , professional, and business interests on the other. This includes avoiding potential and actual conflicts of interest, as well as perceptions of conflicts of interest a conflict of interest arises in any situation in which a staff member, administrative volunteer(s) or board member ( or his or her family and/or significant other, employer or close associates) is involved in an activity which could adversely affect his or her judgment with respect to the business of oak hill school or which could result in personal, financial, professional or political gain on the part of such staff member, administrative volunteer(s) or board member (or his or her family and/or significant other, employer or close associates) at the expense of the interests of oak hill school i understand that the purposes of this policy are to protect the integrity of oak hill schools decision-making process, to enable our constituencies to have confidence in our integrity, and to protect the integrity and reputations of administrative volunteer(s), staff and board members upon or before election, hiring or appointment, with updates on an ongoing basis as new potential or actual conflicts of interest arise, i will make a full disclosure of interests, relationships, and holdings that could potentially result in a conflict of interest this disclosure will be written in the case of board members and the executive director in addition, in the course of meetings or activities, i will disclose any interests in a transaction or decision where i (including my business or other nonprofit affiliations ), my family and/or my significant other, employer, or close associates will or may receive a benefit or gain after disclosure, i understand that i will be asked to leave the room for the discussion and will not be permitted to vote on the question i further understand that any selfdealing transaction between the oak hill school and any board member who has a material financial interest must be approved in accordance with article ix of oak hill schools bylaws and requirements of the california nonprofit corporation law i understand that this policy is meant to supplement good judgment, and i will respect its spirit as well as its wording.

Pt VI, Line 15A

We determine what the market rate is locally most districts publish their teacher salaries, and many publish their administrative personnel salaries.

Pt VI, Line 15B

We determine what the market rate is locally most districts publish their teacher salaries, and many publish their administrative personnel salaries.

Pt VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Financial Statement Notes

Pt X, Line 2

The School is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The School is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the School has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The School adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The School has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The School believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Schools financial condition, results of operations, or cash flows. Accordingly, the School has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions. The School is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 510 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/Form990PartVIISectionAGrp/PersonNm10Michael McDonald
IRS990/Form990PartVIISectionAGrp/PersonNm11Victoria Simmons
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
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IRS990/MissionDesc0TO OFFER SPECIAL EDUCATION (K-12) BASED ON THE LATEST RESEARCH FOR CHILDREN FACING SIGNIFICANT CHALLENGES IN COMMUNICATION, SENSORY PROCESSING AND SOCIAL RELATIONS FOR THE BENEFIT OF INDIVIDUALS AND THE PUBLIC ON A NON- DISCRIMINATORY BASIS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The School is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the School has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The School adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The School has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The School believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Schools financial condition, results of operations, or cash flows. Accordingly, the School has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions. The School is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EXPLANATION OF NONDISCRIMINATION POLICY: EXPLANATION OF NONDISCRIMINATION POLICY: THE SCHOOL HAS PUBLISHED THE FOLLOWING POLICY ON CRAIGSLIST, EDJOIN AND IN THE NONDISCRIMINATORY POLICY SCHOOL OAK HILL IS AN EQUAL OPPORTUNITY EMPLOYER, AND ADMINISTERS ALL OF ITS PUBLICIZED POLICIES, INCLUDING ADMISSIONS PRACTICES AND EDUCATIONAL PROGRAMS, IN A NONDISCRIMINATORY MANNER IN ACCORDANCE WITH APPLICABLE LAW.
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