2025-04-29T18:27:44-07:00 2024-06-30 990 2023-07-01 680469314 LIVE OAK CHARTER SCHOOL LIVE 7077629020 100 GNOSS CONCOURSE PETALUMA CA 94952 John Azzizzi CFO 7079629020 2025-04-15 1 2023 2025-03-06 01:10:19Z Linda Delgado 100 Gnoss Concourse Petaluma CA 94952 3289752 0 X www.liveoakcharter.org X 2001 CA To provide public school students of southern Sonoma County with a K-8 Whole-Child, Public Waldorf educational program. 7 7 60 150 0 0 3298732 3020122 233980 232167 20423 37463 0 0 3553135 3289752 0 0 0 0 2812514 2813788 0 0 0 715210 777272 3527724 3591060 25411 -301308 1591253 1818116 459527 987698 1131726 830418 The mission of the organization is to provide public school students of southern Sonoma County with a K-8 whole- child Public Waldorf educational program. The organization embraces a developmental approach to learning that strives to bring forth from each child his or her innate capacities through an age-appropriate curriculum. The organization seeks to educate the whole child head, hands and heart through education that cultivates and integrates each child's creative, intellectual, emotional, physical, and social capacities. The organization offers an artistically rich and experientially-based program that enlivens student curiosity about the natural world and human culture as the foundation for fostering academic achievement. 0 0 2707363 0 232167 OPERATION OF A CA K-8 SCHOOL GUIDED BY THE CORE PRINCIPLES OF PUBLIC WALDORF EDUCATION. 0 0 0 2707363 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 60 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X X Live Oak Charter School 7077629020 100 GNOSS CONCOURSE PETALUMA CA 94952 John Azzizzi Consortium Director / Finance Manager 50 0 X 132988 0 58722 Linda Delgado - 2023 W2 half year Executive Director 50 0 X X X 67473 0 16983 Stacy Ito Chair 5 0 X X 0 0 0 Robert Bunce Treasurer 5 0 X X 0 0 0 Samantha Sheppard Secretary 5 0 X X 0 0 0 Jessica Umphress Member 5 0 X 0 0 0 Justin Lipp Member 5 0 X 0 0 0 Kristina Tank-Crestetto Member 5 0 X 0 0 0 Kristen Walter Member 5 0 X 0 0 0 200461 0 75705 1 0 1 0 0 0 0 0 155552 2849001 15569 0 3020122 Fees&Contracts-CBSC 611710 138183 138183 0 0 Fees&Contracts-AfterCare 611710 93984 93984 0 0 0 0 0 0 232167 37463 0 0 37463 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3289752 232167 0 37463 382508 382508 1728275 1473235 255040 357746 300719 57027 263133 221700 41433 82126 49821 32305 18525 18525 20656 20656 101621 101516 105 923 923 39010 26521 12489 271961 254441 17520 14329 11452 2877 2838 2838 29735 29735 Instructional Materials 71680 71400 280 0 205994 193720 12274 3591060 2707363 883697 0 1200293 1079874 332971 383753 16101 21499 52114 49231 5721 2883 36167 330107 1591253 1818116 423360 618886 38705 36167 330107 459527 987698 X 931160 828418 200566 2000 1131726 830418 1591253 1818116 -301308 0 0 0 0 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 52114 49231 2883 0 0 0 0 0 0 0 0 0 0 0 0 2883 Operating Right-of-Use Asset (net) 330107 330107 0 Operating Lease Liabilities 330107 330107 X 3289752 0 0 0 0 0 3289752 0 0 0 3289752 3591060 0 0 0 0 0 3591060 0 0 0 3591060 Schedule D, 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 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Nondiscriminatory policy statements are included in all advertisements, enrollment materials and the school's charter as a public school. Schedule E, Part I, Line 6 THE ORGANIZATION IS OPERATED AS A CALIFORNIA PUBLIC CHARTER SCHOOL AND RECEIVES FINANCIAL AID OR ASSISTANCE FROM GOVERNMENTAL AGENCIES X X X X 0 0 0 0 0 0 0 0 0 Linda Delgado - 2023 W2 half year Executive Director 67473 0 0 0 0 0 0 0 16893 0 84366 0 0 0 John Azzizzi Consortium Director / Finance Manager 132988 0 0 0 0 0 0 0 58722 0 191710 0 0 0 Schedule J, Part I, Line 3 FOR EXECUTIVE DIRECTOR COMPENSATION, INFORMATION WAS GATHERED FROM COMPARABLE ORGANIZATIONS AND REVIEWED IN OPEN SESSION AT A REGULAR BOARD MEETING. EXECUTIVE DIRECTOR COMPENSATION WAS APPROVED IN OPEN SESSION AT A REGULAR BOARD MEETING. A SIMILAR PROCESS WAS UNDERTAKEN TO REVIEW AND COMPARE COMPENSATION OF OTHER KEY EMPLOYEES INCLUDING CERTIFICATED TEACHERS AND SCHOOL ADMINISTRATION EMPLOYEES. Form 990, Part VI, Section A, Line 8b THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. Form 990, Part VI, Section B, Line 11b FORM 990 IS REVIEWED AND APPROVED BY THE SCHOOL'S BOARD OF DIRECTORS AT A REGULARLY SCHEDULED BOARD MEETING PRIOR TO SUBMISSION. Form 990, Part VI, Section B, Line 12c BOARD MEMBERS, OFFICERS, AND EMPLOYEES LISTED IN SCHOOL'S CONFLICT OF INTEREST POLICY ARE REQUIRED TO ANNUALLY COMPLETE AND FILE FORM 700 "STATEMENT OF ECONOMIC INTEREST" WITH THE SONOMA COUNTY BOARD OF SUPERVISORS AND ARE A MATTER OF PUBLIC RECORD Form 990, Part VI, Section B, Line 15 FOR EXECUTIVE DIRECTOR COMPENSATION, INFORMATION WAS GATHERED FROM COMPARABLE ORGANIZATIONS AND REVIEWED IN OPEN SESSION AT A REGULAR BOARD MEETING. EXECUTIVE DIRECTOR COMPENSATION WAS APPROVED IN OPEN SESSION AT A REGULAR BOARD MEETING. A SIMILAR PROCESS WAS UNDERTAKEN TO REVIEW AND COMPARE COMPENSATION OF OTHER KEY EMPLOYEES INCLUDING CERTIFICATED TEACHERS AND SCHOOL ADMINISTRATION EMPLOYEES. Form 990, Part VI, Section C, Line 19 ALL SCHOOL PUBLIC RECORDS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, FINANCIAL STATEMENTS, AUDIT REPORTS, AND MANY OTHER SCHOOL RECORDS AND REPORTS ARE MADE AVAILABLE AS PART OF BOARD MEETING AGENDA PACKETS POSTED ON THE SCHOOL'S WEBSITE OR SEPARATELY POSTED ON THE SCHOOL'S WEBSITE. FORM 990 IS ALSO PUBLICLY AVAILABLE VIA THE GUIDESTAR WEBSITE. LIVE OAK FOUNDATION PO BOX 2054 PETALUMA CA 94952 680469315 FUNDRAISING CA 501(C)(3) LINE 12B, II N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LIVE OAK FOUNDATION c 155552 CASH CONTRIBUTION