Civic Intelligence

Blue Oak School

990 • Fiscal year 2024 • EIN 95-4803542

Jul 01, 2023 to Jun 30, 2024 • Filed on May 06, 2025

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

67th percentile

0.40x

Higher debt load relative to assets than 67% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

1.63x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$329,406

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

93rd percentile

44%

Faster asset growth than 93% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,619,701

Up $10,497,136 (+44%) from 2023

Net Assets

Up

$20,695,060

Up $2,203,357 (+12%) from 2023

Liabilities

Up

$13,924,641

Up $8,293,779 (+147%) from 2023

Revenue

Up

$8,522,573

Up $2,551,321 (+43%) from 2023

Expenses

Down

$6,077,762

Down $286,911 (-4.5%) from 2023

Net Income

Up

$2,444,811

Up $2,838,232 (+721%) from 2023

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

2024

Assets$34,619,701
Liabilities$13,924,641
Net Assets$20,695,060

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

2024

Revenue$8,522,573
Expenses$6,077,762
Net Income$2,444,811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$8,908,519
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$19,602,515$32,184,578▲ $12,582,063
Loans From Officers Directors-$6,223,000-
Savings and Temporary Cash Investments$2,626,776$1,356,210▼ $1,270,566
Investments in Publicly Traded Securities$521,409$531,153▲ $9,744
Cash and Non-Interest-Bearing Accounts$653,556$395,424▼ $258,132
Pledges and Grants Receivable$360,390$111,159▼ $249,231
Prepaid Expenses and Deferred Charges$18,440--
Total Assets$24,122,565$34,619,701▲ $10,497,136
Other Assets Total$339,479$41,177▼ $298,302
Liabilities
Accounts Payable and Accrued Expenses$1,596,121$3,574,161▲ $1,978,040
Mortgage Notes Payable Secured by Investment Property$1,999,900$2,178,934▲ $179,034
Deferred Revenue$1,676,081$1,694,665▲ $18,584
Other Liabilities$358,760$253,881▼ $104,879
Total Liabilities$5,630,862$13,924,641▲ $8,293,779
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,707,557$20,113,907▲ $3,406,350
Net Assets With Donor Restrictions$1,784,146$581,153▼ $1,202,993
Total Net Assets Fund Balance$18,491,703$20,695,060▲ $2,203,357
Total Liabilities and Net Assets / Fund Balance$24,122,565$34,619,701▲ $10,497,136

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,043,097$630,000$28,673,097
Land$4,100,000-$4,100,000
Equipment$41,481$761,850$803,331

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$521,409-▲ $9,744-$531,153
2022$507,830-▲ $13,579-$521,409
2021$7,000$500,000▲ $830-$507,830
2020$7,000---$7,000
2019$2,867,671$7,000▲ $4,262$2,871,933$7,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan FulkHead of SchoFT$308,200$21,206$329,406
Jonathan FulkHead of School-$308,200$21,206$329,406
Meredith WilsonAsst. Head OFT$162,240$21,064$183,304
Meredith WilsonAsst. Head of School-$162,240$21,064$183,304
Dawn CarletonAsst Head ofFT$157,500$9,414$166,914
Dawn CarletonAsst Head of School-$157,500$9,414$166,914
Marietta WilliamsDirector of DevelFT$136,250$20,732$156,982
Marietta WilliamsDirector of Development-$136,250$20,732$156,982

Board Members and Trustees

NameTitle
Tim ShawAudit Chair
Carol Kingery RitterBoard Chair
Kitty OestlienVice Chair
Cleo PahlmeyerTrustee
Dan HaspelTrustee
Jae ChunTrustee
Kristin MinardosTrustee
Mario MarteTrustee
Mark StrodeTrustee
Michael JennaroTrustee
Paul OsesoTrustee
Steve TaylorTrustee
Yvette ShererTrustee
Jean LordSecretary
Hank MillerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Davis Reed ConstructionConstruction11722 SORRENTO VALLEY ROAD, San Diego, CA 92121$9,657,452
Downey BrandConsult/const.621 CAPITOL MALL 18TH FLOOR, Sacramento, CA 95814$332,142
MentisRent709 FRANKLIN STREET, Napa, CA 94559$305,000
Ratcliff ArchitectsArchitect5856 DOYLE STREET, Emeryville, CA 94608$164,397
Ninyo & MooreContractor5710 RUFFIN ROAD, San Diego, CA 92123$112,158
Revenue and Support

Revenue Composition

Contributions and Grants
$3,831,379
Program Service Revenue
$4,606,515
Investment Income
$35,191
Other Revenue
$49,488
All Other Contributions
$3,831,379
Change in Net Assets
$2,444,811

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$187,645
Total Noncash Contributions1$187,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,522,573
Revenue Not Reported on Form 990
$-972,897
Total Revenue per Audited Statements
$7,549,676
Total Revenue per Form 990
$8,522,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,625,015
Other Expenses$1,479,850
Grants and Similar Amounts Paid$972,897
Total Fundraising Expense$286,447
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,616,593$461,801$238,421$3,316,815
Grants to Domestic Individuals$972,897--$972,897
Current Officers, Directors, Trustees, and Key Employees$243,134$42,910$22,156$308,200
Occupancy$271,561$26,979$6,460$305,000
Depreciation Depletion$188,283$24,521$5,871$218,675
Office Expenses$187,788$18,656$4,467$210,911
Other Expenses$79,039$78,823$1,219$78,823
Interest$48,946$4,863$1,164$54,973
All Other Expenses$46,000$4,570$1,094$51,664
Total Functional Expenses$5,099,733$691,582$286,447$6,077,762

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,077,762
Expenses per Audited Statements$5,104,865
Total Expenses per Audited Statements$5,104,865
Expenses Not Reported on Financial Statements$972,897
Other Expense Adjustments$972,897
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$379,234
Fundraising Gross Income$352,778
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction Income$352,778$352,778$379,234$-26,456
Total Events$352,778$352,778$379,234$-26,456
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-$6,223,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$212,704
Lease Liabilities$41,177
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
Jonathan Fulk
Title
Head of School
Phone
7072614500
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Fulk
Formed
2001
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
62
Volunteers
200

Preparer

Firm
FECHTER & COMPANY CPA'S
Address
3445 AMERICAN RIVER DR STE A, SACRAMENTO, CA 95864
Preparer
Brett V Huston
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

Write off of uncollectible 2023 -166,342 reduction summer class 2023 -17,711 total -184,053 an adjustment was made to fy 2023 to writeoff uncollectible accounts of 166,342. An adjustment was made to fy 2023 for a reduction in revenue relating to summer tuition and deferral of deposits for summer classes resulting in a reduction of %17,711. Prior period adjustment decrease 57,411.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

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

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

Grants/tuition discounts -972,897

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

Grants/tuition discounts 972,897

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IRS990/Form990PartVIISectionAGrp/TitleTxt0HEAD OF SCHO
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASST. HEAD O
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASST HEAD OF
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR OF DEVEL
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15AUDIT CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
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IRS990/FormationYr02001
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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/ProgramServiceRevenueGrp/Desc0TUITION REVENUES - GROSS
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER & AFTER SCHOOL
IRS990/ProgramServiceRevenueGrp/Desc2AFTER SCHOOL
IRS990/ProgramServiceRevenueGrp/Desc3CAMP FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1105734
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IRS990/PYContributionsGrantsAmt01268260
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IRS990/PYGrantsAndSimilarPaidAmt01037638
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IRS990/PYOtherExpensesAmt01437360
IRS990/PYOtherRevenueAmt0-89503
IRS990/PYProgramServiceRevenueAmt04679550
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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