Civic Intelligence

Blue Oak School

990 • Fiscal year 2020 • EIN 95-4803542

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 26, 2021

1436 Polk StreetNapa, CA 94559

(707) 261-4500

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.43x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.90x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

8th percentile

-45%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$286,831

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

4th percentile

-19%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

8th percentile

-44%

Faster revenue growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$8,093,532

Down $1,859,302 (-19%) from 2019

Net Assets

Down

$4,600,409

Down $1,755,114 (-28%) from 2019

Liabilities

Down

$3,493,123

Down $104,188 (-2.9%) from 2019

Revenue

Down

$3,881,096

Down $3,105,808 (-44%) from 2019

Expenses

Up

$5,636,210

Up $137,191 (+2.5%) from 2019

Net Income

Down

-$1,755,114

Down $3,242,999 (-218%) from 2019

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $7,775,177Liabilities 2010: $1,743,624Net Assets 2010: $6,031,5532010Assets 2011: $8,432,776Liabilities 2011: $1,827,028Net Assets 2011: $6,605,7482011Assets 2012: $8,173,126Liabilities 2012: $2,605,003Net Assets 2012: $5,568,1232012Assets 2013: $8,375,576Liabilities 2013: $2,921,223Net Assets 2013: $5,454,3532013Assets 2014: $9,618,928Liabilities 2014: $2,752,932Net Assets 2014: $6,865,9962014Assets 2015: $9,292,724Liabilities 2015: $2,916,057Net Assets 2015: $6,376,6672015Assets 2016: $8,186,981Liabilities 2016: $3,049,447Net Assets 2016: $5,137,5342016Assets 2017: $7,414,058Liabilities 2017: $3,530,022Net Assets 2017: $3,884,0362017Assets 2018: $13,075,909Liabilities 2018: $8,267,993Net Assets 2018: $4,807,9162018Assets 2019: $9,952,834Liabilities 2019: $3,597,311Net Assets 2019: $6,355,5232019Assets 2020: $8,093,532Liabilities 2020: $3,493,123Net Assets 2020: $4,600,4092020Assets 2021: $17,662,974Liabilities 2021: $3,894,586Net Assets 2021: $13,768,3882021Assets 2022: $23,944,668Liabilities 2022: $5,059,544Net Assets 2022: $18,885,1242022Assets 2023: $24,122,565Liabilities 2023: $5,630,862Net Assets 2023: $18,491,7032023Assets 2024: $34,619,701Liabilities 2024: $13,924,641Net Assets 2024: $20,695,0602024

Highlighted filing

2020

Assets$8,093,532
Liabilities$3,493,123
Net Assets$4,600,409

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,201,0402010Expenses 2011: $4,151,3922011Expenses 2012: $3,970,2592012Revenue 2013: $4,225,294Expenses 2013: $4,052,434Net Income 2013: $172,8602013Revenue 2014: $4,103,089Expenses 2014: $3,890,820Net Income 2014: $212,2692014Revenue 2015: $3,899,944Expenses 2015: $4,272,210Net Income 2015: -$372,2662015Revenue 2016: $4,683,522Expenses 2016: $5,258,166Net Income 2016: -$574,6442016Revenue 2017: $3,895,204Expenses 2017: $4,832,987Net Income 2017: -$937,7832017Revenue 2018: $3,275,728Expenses 2018: $4,886,154Net Income 2018: -$1,610,4262018Revenue 2019: $6,986,904Expenses 2019: $5,499,019Net Income 2019: $1,487,8852019Revenue 2020: $3,881,096Expenses 2020: $5,636,210Net Income 2020: -$1,755,1142020Revenue 2021: $15,459,309Expenses 2021: $6,291,330Net Income 2021: $9,167,9792021Revenue 2022: $11,567,188Expenses 2022: $6,450,452Net Income 2022: $5,116,7362022Revenue 2023: $5,971,252Expenses 2023: $6,364,673Net Income 2023: -$393,4212023Revenue 2024: $8,522,573Expenses 2024: $6,077,762Net Income 2024: $2,444,8112024

Highlighted filing

2020

Revenue$3,881,096
Expenses$5,636,210
Net Income-$1,755,114
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 26, 2021
Return Version
2019v5.0
Gross Receipts
$3,884,809
Mission and Program Overview

Mission

See schedule o. Blue oak school offers a challenging and stimulating education to children of diverse backgrounds and interests. Balancing structure with choice and the requirements of the group with the gifts of the individual, the school holds itself to the highest standards of responsible educational innovation, so that students develop the skills and habits of learning that endure. We provide an engaging, supportive, and diverse environment where learning is an active, joyful process of discovery for children in grades kindergarten through eighth.

Non-denominational independent school providing educational instruction kindergarten to eighth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,204,419$4,913,149▲ $708,730
Pledges and Grants Receivable$1,241,489$981,783▼ $259,706
Cash and Non-Interest-Bearing Accounts$24,331$802,705▲ $778,374
Loans From Officers Directors-$500,000-
Prepaid Expenses and Deferred Charges-$24,360-
Accounts Receivable$19,258--
Inventories for Sale or Use$7,841--
Investments in Publicly Traded Securities$2,501,676$7,000▼ $2,494,676
Savings and Temporary Cash Investments$278--
Total Assets$9,952,834$8,093,532▼ $1,859,302
Other Assets Total$1,953,542$1,364,535▼ $589,007
Liabilities
Unsecured Notes Loans Payable$2,807,217$1,298,075▼ $1,509,142
Deferred Revenue$366,097$899,942▲ $533,845
Accounts Payable and Accrued Expenses$423,997$795,106▲ $371,109
Total Liabilities$3,597,311$3,493,123▼ $104,188
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,205,504$2,513,228▼ $3,692,276
Net Assets Without Donor Restrictions$150,019$2,087,181▲ $1,937,162
Total Net Assets Fund Balance$6,355,523$4,600,409▼ $1,755,114
Total Liabilities and Net Assets / Fund Balance$9,952,834$8,093,532▼ $1,859,302

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,906,309-$4,906,309
Equipment$6,840$828,429$835,269
Other Assets Org$1,364,535--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$2,867,671$7,000▲ $4,262$2,871,933$7,000
2018$2,887,554-▲ $89,127$109,010$2,867,671
2017$2,856,549-▲ $297,696$266,691$2,887,554
2016$2,576,793-▲ $386,251$106,495$2,856,549
2015$2,673,043-▲ $5,022$101,272$2,576,793
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan SchwartzHead of SchoFT$273,430$13,401$286,831
Dan SchwartzHead of School-$273,430$13,401$286,831
Jennifer FotherbyDirector ofFT$135,562$15,743$151,305
Jennifer FotherbyDirector of Finance-$135,562$15,743$151,305
Meredith WilsonHead of SchoFT$113,524$7,882$121,406

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$444,258
Program Service Revenue
$3,322,108
Investment Income
$7,328
Other Revenue
$107,402
All Other Contributions
$444,258
Change in Net Assets
$-1,755,114

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$58,103
Total Noncash Contributions1$58,103

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,881,096
Revenue Not Reported on Form 990
$1,153,551
Total Revenue per Audited Statements
$5,034,647
Total Revenue per Form 990
$3,881,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,895,688
Other Expenses$1,553,789
Grants and Similar Amounts Paid$1,153,552
Total Fundraising Expense$176,051
Professional Fundraising Fees$33,181

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,147,662$615,943$132,083$2,895,688
Grants to Domestic Individuals$1,153,552--$1,153,552
Occupancy$950,968$96,165$1,396$1,048,529
Office Expenses$253,786$25,664$5,703$285,153
Interest$43,134$4,362$969$48,465
Fees for Services Professional Fundraising--$33,181$33,181
Depreciation Depletion$11,880$1,201$267$13,348
Other Expenses$11,097$1,122$249$12,468
Total Functional Expenses$4,701,624$758,535$176,051$5,636,210

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,636,210
Expenses per Audited Statements$4,482,659
Total Expenses per Audited Statements$4,482,659
Expenses Not Reported on Financial Statements$1,153,551
Other Expense Adjustments$1,153,551
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$100,141
Professional Fundraising Fees$33,181
Fundraising Direct Expenses$3,713

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction Income$100,141$100,141$3,713$96,428
Total Events$100,141$100,141$3,713$96,428
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
Loans from Officers, Directors, Trustees, and Key Employees-$500,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The business officer and board members of blue oak school will be given the form 990 to review upon request. The head of school will review the form 990 before it is filed and approve the filing.

Form 990, Page 6, Part VI, Line 12C

In connrection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with powers delegated by the governing board, or to others considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. The chairperson of the governing board or committee shall determine whether the school can obtain, with reasonable efforts, a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Blue Oak School
EIN
95-4803542
Phone
7072614500
Address
1436 POLK STREET, NAPA, CA 94559

Signing Officer

Name
Dan Schwartz
Title
Head of School
Phone
7072614500
Signed
2021-04-26

Organization Details

Principal Officer
Dan Schwartz
Formed
2001
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
48
Volunteers
60

Preparer

Firm
Fechter & Company Cpas
Address
3445 AMERICAN RIVER DRIVE SUITE A, SACRAMENTO, CA 95864-5744
Preparer
Craig R Fechter CPA
Phone
9163335360
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Blue oak school offers a challenging and stimulating education to children of diverse backgrounds and interests. Balancing structure with choice and the requirements of the group with the gifts of the individual, the school holds itself to the highest standards of responsible educational innovation, so the school and teachers nurture the development of character and foster confidence, creativity, flexibility and curiosity in each child. Students in turn encourage each other to learn. Relationships among freedom, responsibility, community and environment are explored through studies that engage students as stewards in service to the school, the region and the world.

Form 990, Part XI, Line 9

Grants 1,153,551 grants 1,153,551 total 2,307,102

Form 990, Page 12, Part XII, Line 2C

Audit is reviewed and approved by the board.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Earnings from the endowment fund are intended for the support of the school.

Schedule D, Page 4, Part XI, Line 2D

GRANTS 1,153,551

Schedule D, Page 4, Part XII, Line 4B

GRANTS 1,153,551

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0HEAD OF SCHO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt2HEAD OF SCHO
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHAIR
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IRS990/FormationYr02001
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0BLUE OAK SCHOOL OFFERS A CHALLENGING AND STIMULATING EDUCATION TO CHILDREN OF DIVERSE BACKGROUNDS AND INTERESTS. BALANCING STRUCTURE WITH CHOICE AND THE REQUIREMENTS OF THE GROUP WITH THE GIFTS OF THE INDIVIDUAL, THE SCHOOL HOLDS ITSELF TO THE HIGHEST STANDARDS OF RESPONSIBLE EDUCATIONAL INNOVATION, SO THE SCHOOL AND TEACHERS NURTURE THE DEVELOPMENT OF CHARACTER AND FOSTER CONFIDENCE, CREATIVITY, FLEXIBILITY AND CURIOSITY IN EACH CHILD. STUDENTS IN TURN ENCOURAGE EACH OTHER TO LEARN. RELATIONSHIPS AMONG FREEDOM, RESPONSIBILITY, COMMUNITY AND ENVIRONMENT ARE EXPLORED THROUGH STUDIES THAT ENGAGE STUDENTS AS STEWARDS IN SERVICE TO THE SCHOOL, THE REGION AND THE WORLD.
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IRS990/NetAssetsOrFundBalancesEOYAmt04600409
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt096428
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IRS990/OccupancyGrp/FundraisingAmt01396
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IRS990/OtherExpensesGrp/ProgramServicesAmt116812
IRS990/OtherExpensesGrp/ProgramServicesAmt211097
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IRS990/OtherExpensesGrp/TotalAmt121687
IRS990/OtherExpensesGrp/TotalAmt212468
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0132083
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0615943
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IRS990/OtherSalariesAndWagesGrp/TotalAmt02895688
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01241489
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0981783
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024360
IRS990/PrincipalOfficerNm0DAN SCHWARTZ
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IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUES - GROSS
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER & AFTER SCHOOL
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129249
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212213
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IRS990/PYTotalProfFndrsngExpnsAmt028000
IRS990/PYTotalRevenueAmt06986904
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IRS990/ReconcilationRevenueExpnssAmt0-1755114
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt07000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt07000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04262
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0828429
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IRS990ScheduleD/RevenueSubtotalAmt03881096
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS FROM THE ENDOWMENT FUND ARE INTENDED FOR THE SUPPORT OF THE SCHOOL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GRANTS 1,153,551
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GRANTS 1,153,551
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01364535
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IRS990ScheduleD/TotalRevenuePerForm990Amt03881096
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.6$13.9$20.7$8.52$6.08$2.44
2023Detailed filing. Detailed filing data is available for this year.$24.1$5.63$18.5$5.97$6.36$0.39
2022Detailed filing. Detailed filing data is available for this year.$23.9$5.06$18.9$11.6$6.45$5.12
2021Detailed filing. Detailed filing data is available for this year.$17.7$3.89$13.8$15.5$6.29$9.17
2020Detailed filing. Detailed filing data is available for this year.$8.09$3.49$4.60$3.88$5.64$1.76
2019Detailed filing. Detailed filing data is available for this year.$9.95$3.60$6.36$6.99$5.50$1.49
2018Detailed filing. Detailed filing data is available for this year.$13.1$8.27$4.81$3.28$4.89$1.61
2017Detailed filing. Detailed filing data is available for this year.$7.41$3.53$3.88$3.90$4.83$0.94
2016Detailed filing. Detailed filing data is available for this year.$8.19$3.05$5.14$4.68$5.26$0.57
2015Detailed filing. Detailed filing data is available for this year.$9.29$2.92$6.38$3.90$4.27$0.37
2014Detailed filing. Detailed filing data is available for this year.$9.62$2.75$6.87$4.10$3.89$0.21
2013Summary only. Only limited summary data is available for this year.$8.38$2.92$5.45$4.23$4.05$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.17$2.61$5.57$3.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.43$1.83$6.61$4.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.78$1.74$6.03$4.20