LIVE OAK A LEARNING CENTER FOR CHILDREN: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LIVE OAK A LEARNING CENTER FOR CHILDREN (EIN 94-2153158)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-03-17
- IRS object ID
- 202100769349301505
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-03-17T19:06:34-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 941250261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDQUIST VON HUSEN & JOYCE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 HOWARD STREET SUITE 850 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942153158 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE OAK A LEARNING CENTER FOR CHILDREN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVE | BusinessNameControlTxt |
| Phone | 4158618840 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1555 MARIPOSA STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VIRGINIA PAIK | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 4158618840 | PhoneNum |
| Signature | 2021-03-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXIS H WONG | PreparerPersonNm |
| PTIN | P00604756 | PTIN |
| Phone | 4159579999 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VIRGINIA PAIK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1555 MARIPOSA STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,385,169 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIVEOAKSF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CONTINUED EXPANSION OF ENROLLMENT IN-LINE WITH STRATEGIC PLAN GOALS FOR 2 SECTIONS IN GRADE K-5 AND 3 SECTIONS IN GRADE 6-8. TRANSITION TO VIRTUAL EDUCATIONAL PROGRAMS FROM MARCH TO JUNE 2020 IN RESPONSE TO COVID-19 PANDEMIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 115 | TotalEmployeeCnt |
| Total Volunteers | 360 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,132,478 | PYContributionsGrantsAmt |
| CY Contributions Grants | $850,498 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,477,475 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,568,874 | CYProgramServiceRevenueAmt |
| PY Investment Income | $204,333 | PYInvestmentIncomeAmt |
| CY Investment Income | $401,921 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$2,013 | PYOtherRevenueAmt |
| CY Other Revenue | -$4,200 | CYOtherRevenueAmt |
| PY Total Revenue | $13,812,273 | PYTotalRevenueAmt |
| CY Total Revenue | $15,817,093 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,892,053 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,150,189 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,460,268 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,300,089 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $592,349 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,546,896 | PYOtherExpensesAmt |
| CY Other Expenses | $5,368,388 | CYOtherExpensesAmt |
| PY Total Expenses | $13,899,217 | PYTotalExpensesAmt |
| CY Total Expenses | $15,818,666 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$86,944 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,573 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $37,552,720 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,111,280 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $19,638,142 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,467,033 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,914,578 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,644,247 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LIVE OAK SCHOOL SUPPORTS THE POTENTIAL AND PROMISE OF EACH STUDENT. WE PROVIDE A STRONG ACADEMIC FOUNDATION, FOSTER SKILLS TO EFFECT CHANGE, AND DEVELOP COURAGEOUS AND CONSCIENTIOUS LEARNERS FROM ALL BACKGROUNDS. WE INSPIRE STUDENTS TO ADVANCE EQUITY AND INCLUSION, TO ACT WITH COMPASSION AND INTEGRITY, AND TO PURSUE A LIFELONG PASSION FOR LEARNING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,873,382 | ExpenseAmt |
| Grant | $2,150,189 | GrantAmt |
| Revenue | $14,229,410 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAM: LIVE OAK SCHOOL ENROLLED 399 STUDENTS AND OPERATED 174 SCHOOL DAYS WITH 115 STAFF. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $295,915 | ExpenseAmt |
| Revenue | $339,464 | RevenueAmt |
| Desc | EXTENDED CARE: THIS PROGRAM COVERS CARE 7:30 - 8:30 AM AND 3:00-6:00 PM; THE PROGRAM OPERATES ON 25 HOLIDAYS IN ADDITION TO REGULAR 174 SCHOOL DAYS. DUE TO THE COVID-19 PANDEMIC DURING THE 2019-20 SCHOOL YEAR, THE EXTENDED CARE PROGRAM OPERATED IN PERSON FOR 122 DAYS AND VIRTUALLY FOR 52 DAYS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $13,169,297 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 115 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIK PAXMAN | PersonNm |
| Phone | 4158618840 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1555 MARIPOSA STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94107 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CRYSTAL MICKLES | |||||||
| CHAIRPERSON | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DREW WILLIAMSON | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE PATEL | |||||||
| PGA CHAIR (EX OFFICIO) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH CARSWELL | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL LINN | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MATT BABLER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH BAHAT | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RACHEL BERNSTEIN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLA COOPER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| REGINA EBERHART | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| HANMIN LEE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BRENDA MCCONATHY | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GINA PATTERSON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY BUSH O'CALLAGHAN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TESHA MCCORD POE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAHARAZAD HAMIDI | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOANNA SACKS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| VOLTAIRE VILLANUEVA | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ALAYNA KRAMER | |||||||
| TRUSTEE/FACULTY | 41.00 | Yes (X) | $89,650 | $0 | $194 | ||
| KAREN OLSON | |||||||
| TRUSTEE/FACULTY | 41.00 | Yes (X) | $92,975 | $0 | $201 | ||
| VIRGINIA PAIK | |||||||
| HEAD OF SCHOOL | 60.00 | Yes (X) | $494,327 | $0 | $38,935 | ||
| ERIK PAXMAN | |||||||
| DIRECTOR OF FINANCE & OPS. | 50.00 | Yes (X) | $187,415 | $0 | $29,506 | ||
| ROSLYN BENJAMIN | |||||||
| ASST. HEAD OF SCHOOL | 50.00 | $148,950 | $0 | $24,820 | Yes (X) | ||
| TRACEY GERSTEN | |||||||
| DIRECTOR OF ADMISSIONS | 50.00 | $152,128 | $0 | $23,332 | Yes (X) | ||
| KENDRA MASTAIN | |||||||
| DIRECTOR OF DEVELOPMENT | 50.00 | $152,710 | $0 | $25,052 | Yes (X) | ||
| EMMA PEAT | |||||||
| MIDDLE SCHOOL HEAD | 50.00 | $119,032 | $0 | $15,852 | Yes (X) | ||
| MARY ANN CHIN NG | |||||||
| DIRECTOR OF LEARNING SRVCS | 40.00 | $122,608 | $0 | $9,376 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,559,795 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $167,268 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PLANT CONSTRUCTION COMPANY | |||||
| 300 NEWHALL STREET | SAN FRANCISCO | CA | 94124 | CONSTRUCTION | $1,196,285 |
| KRMR LLC | |||||
| 683 BRANNAN STREET 308 | SAN FRANCISCO | CA | 94107 | LANDLORD | $1,007,695 |
| DARIOUSH EPICURUS INC | |||||
| 900 DOOLITTLE DRIVE 7A | SAN LEANDRO | CA | 94577 | FOOD SERVICES | $572,216 |
| GREYNER CLEANING | |||||
| 239 RUBY AVENUE | RICHMOND | CA | 94801 | CLEANING SERVICES | $242,270 |
| KNOWING TECHNOLOGIES | |||||
| 1528 S EL CAMINO REAL 307 | SAN MATEO | CA | 94402 | TECHNOLOGY SERVICES | $204,572 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $5,041 | FundraisingAmt |
| All Other Contributions | $845,457 | AllOtherContributionsAmt |
| Noncash Contributions | $252,495 | NoncashContributionsAmt |
| Total Contributions | $850,498 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEE | 611600 | $14,493,536 | $14,493,536 |
| OTHER INCOME | 611600 | $75,338 | $75,338 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,568,874 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $153,056 | TotalRevenueColumnAmt |
| Exclusion | $153,056 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,812,741 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,563,876 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $248,865 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $248,865 | TotalRevenueColumnAmt |
| Exclusion | $248,865 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $5,041 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $4,200 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,200 | TotalRevenueColumnAmt |
| Exclusion | -$4,200 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,817,093 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,568,874 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $397,721 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,150,189 | TotalAmt |
| Program Services | $2,150,189 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $987,858 | TotalAmt |
| Program Services | $725,088 | ProgramServicesAmt |
| Management And General | $223,256 | ManagementAndGeneralAmt |
| Fundraising | $39,514 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,991,088 | TotalAmt |
| Program Services | $4,397,457 | ProgramServicesAmt |
| Management And General | $1,353,986 | ManagementAndGeneralAmt |
| Fundraising | $239,645 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,162 | TotalAmt |
| Program Services | $248,945 | ProgramServicesAmt |
| Management And General | $76,651 | ManagementAndGeneralAmt |
| Fundraising | $13,566 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,971 | TotalAmt |
| Program Services | $373,585 | ProgramServicesAmt |
| Management And General | $115,027 | ManagementAndGeneralAmt |
| Fundraising | $20,359 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,010 | TotalAmt |
| Program Services | $347,190 | ProgramServicesAmt |
| Management And General | $106,900 | ManagementAndGeneralAmt |
| Fundraising | $18,920 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,850 | TotalAmt |
| Program Services | $27,777 | ProgramServicesAmt |
| Management And General | $805 | ManagementAndGeneralAmt |
| Fundraising | $268 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,348 | TotalAmt |
| Program Services | $29,218 | ProgramServicesAmt |
| Management And General | $847 | ManagementAndGeneralAmt |
| Fundraising | $283 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,902 | TotalAmt |
| Management And General | $75,458 | ManagementAndGeneralAmt |
| Fundraising | $177,444 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $942,505 | TotalAmt |
| Program Services | $914,418 | ProgramServicesAmt |
| Management And General | $28,087 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,977 | TotalAmt |
| Program Services | $42,093 | ProgramServicesAmt |
| Management And General | $4,884 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,715 | TotalAmt |
| Program Services | $303,971 | ProgramServicesAmt |
| Management And General | $8,808 | ManagementAndGeneralAmt |
| Fundraising | $2,936 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,059,153 | TotalAmt |
| Program Services | $1,019,753 | ProgramServicesAmt |
| Management And General | $29,550 | ManagementAndGeneralAmt |
| Fundraising | $9,850 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,133 | TotalAmt |
| Program Services | $89,669 | ProgramServicesAmt |
| Management And General | $2,598 | ManagementAndGeneralAmt |
| Fundraising | $866 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER PROGRAM EXPENSE | $988,842 | $988,842 | ||
| LUNCH PROGRAM | $467,069 | $467,069 | ||
| FACILITIES MAINT/REPAIR | $346,310 | $333,427 | $9,662 | $3,221 |
| UTILITIES | $344,719 | $331,895 | $9,618 | $3,206 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,865 | TotalAmt |
| Program Services | $378,711 | ProgramServicesAmt |
| Management And General | $10,883 | ManagementAndGeneralAmt |
| Fundraising | $62,271 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,818,666 | TotalAmt |
| Program Services | $13,169,297 | ProgramServicesAmt |
| Management And General | $2,057,020 | ManagementAndGeneralAmt |
| Fundraising | $592,349 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,469,477 | BOYAmt |
| EOY | $2,067,285 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,035 | BOYAmt |
| EOY | $224,111 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,703,591 | BOYAmt |
| EOY | $1,010,969 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,915 | BOYAmt |
| EOY | $36,365 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,704 | BOYAmt |
| EOY | $168,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $31,669,323 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,570,816 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,940,099 | BOYAmt |
| EOY | $23,098,507 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,976,899 | BOYAmt |
| EOY | $11,373,635 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,000 | BOYAmt |
| EOY | $131,595 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,552,720 | BOYAmt |
| EOY | $38,111,280 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $852,052 | BOYAmt |
| EOY | $924,099 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,407,993 | BOYAmt |
| EOY | $9,207,135 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,073,908 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,165,041 | BOYAmt |
| EOY | $2,110,373 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,056 | BOYAmt |
| EOY | $151,518 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,638,142 | BOYAmt |
| EOY | $20,467,033 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,293,944 | BOYAmt |
| EOY | $15,089,777 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,620,634 | BOYAmt |
| EOY | $2,554,470 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,914,578 | BOYAmt |
| EOY | $17,644,247 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,552,720 | BOYAmt |
| EOY | $38,111,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,573 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$268,758 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,203,456 | BeginningYearBalanceAmt |
| Contributions | $31,934 | ContributionsAmt |
| Investment Earnings Or Losses | $26,910 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,262,300 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,135,062 | BeginningYearBalanceAmt |
| Contributions | $13,301 | ContributionsAmt |
| Investment Earnings Or Losses | $149,093 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $94,000 | OtherExpendituresAmt |
| End Year Balance | $2,203,456 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,057,906 | BeginningYearBalanceAmt |
| Contributions | $450 | ContributionsAmt |
| Investment Earnings Or Losses | $166,706 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $90,000 | OtherExpendituresAmt |
| End Year Balance | $2,135,062 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,864,451 | BeginningYearBalanceAmt |
| Contributions | $900 | ContributionsAmt |
| Investment Earnings Or Losses | $257,555 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $65,000 | OtherExpendituresAmt |
| End Year Balance | $2,057,906 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,923,644 | BeginningYearBalanceAmt |
| Contributions | $3,000 | ContributionsAmt |
| Investment Earnings Or Losses | $24,602 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $86,795 | OtherExpendituresAmt |
| End Year Balance | $1,864,451 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.75040 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.24960 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,017,877 | OtherCostOrOtherBasisAmt |
| Book Value | $3,017,877 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,310,321 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,880,520 | DepreciationAmt |
| Book Value | $13,429,801 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,100,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $786,918 | DepreciationAmt |
| Book Value | $5,314,071 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,154,297 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,865,395 | DepreciationAmt |
| Book Value | $1,288,902 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,839 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,983 | DepreciationAmt |
| Book Value | $47,856 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,098,507 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL DEPOSITS | $124,746 |
| EQUIPMENT LEASE OBLIGATION | $1,936 |
| INTEREST PAYABLE | $24,836 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $151,518 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,402,346 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$268,758 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,200 | OtherRevenueAmt |
| Revenue Not Reported | -$264,558 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,666,904 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,150,189 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,150,189 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,817,093 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,672,677 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,200 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,200 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,668,477 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,150,189 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,150,189 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,818,666 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. LIVE OAK'S FEDERAL AND STATE INFORMATION RETURNS FOR THE YEARS 2016 THROUGH 2019 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSES 4,200. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TUITION DISCOUNTS 2,150,189. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSES 4,200. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION DISCOUNTS 2,150,189. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE POLICY IS POSTED ON THE SCHOOL WEBSITE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION ASSISTANCE TO STUDENTS - REDUCED FEES | 86 | $2,116,410 | ACTUAL AMOUNT | TUITION REDUCTION |
| TUITION ASSISTANCE TO STUDENTS - SCHOLARSHIPS | 1 | $33,779 | ACTUAL AMOUNT | SCHOLARSHIP AWARD |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE FOR A REDUCTION IN TUITION AND A REDUCTION IN THE COST OF ACTIVITIES, SO THE GRANTS CAN ONLY BE USED FOR THE INTENDED PURPOSE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| VIRGINIA PAIK | ||||||||||||||
| HEAD OF SCHOOL | $328,189 | $0 | $50,000 | $0 | $116,138 | $0 | $22,973 | $0 | $15,962 | $0 | $533,262 | $0 | $0 | $0 |
| ERIK PAXMAN | ||||||||||||||
| DIRECTOR OF FINANCE & OPS. | $187,415 | $0 | $0 | $0 | $0 | $0 | $19,691 | $0 | $9,815 | $0 | $216,921 | $0 | $0 | $0 |
| ROSLYN BENJAMIN | ||||||||||||||
| ASST. HEAD OF SCHOOL | $148,950 | $0 | $0 | $0 | $0 | $0 | $11,245 | $0 | $13,575 | $0 | $173,770 | $0 | $0 | $0 |
| TRACEY GERSTEN | ||||||||||||||
| DIRECTOR OF ADMISSIONS | $152,128 | $0 | $0 | $0 | $0 | $0 | $10,649 | $0 | $12,683 | $0 | $175,460 | $0 | $0 | $0 |
| KENDRA MASTAIN | ||||||||||||||
| DIRECTOR OF DEVELOPMENT | $152,710 | $0 | $0 | $0 | $0 | $0 | $10,690 | $0 | $14,362 | $0 | $177,762 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 352273601 | BondIssuerEIN |
| Bond Issued | 2015-07-01 | BondIssuedDt |
| Issue Price | $8,300,000 | IssuePriceAmt |
| Purpose | LOAN REFINANCE - CONSTRUCTION | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $8,300,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $20,750 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $5,329,250 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $2,950,000 | CapitalExpendituresAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I TO V: | FormAndLineReferenceDesc |
| Explanation | BEGINNING OF 2015-16 IT WAS THE ORGANIZATION'S INTERPRETATION AT THE TIME, THAT THE TAX-EXEMPT BOND WOULD BE TREATED AS A NOTE HELD BY THE COMMERCIAL LENDER, FIRST REPUBLIC BANK. STARTING 2019-20, THE ORGANIZATION HAS DECIDED IT WOULD BE APPROPRIATE TO DISCLOSE THE NOTE AS A TAX-EXEMPT BOND AND REPORT ALL REQUIRED INFORMATION ON FORM 990 AND SCHEDULE K. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (5 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|---|
| CRYSTAL MICKLES | |||
| BOARD CHAIR | $39,950 | DISCOUNTED TUITION | TUITION ASSISTANCE |
| KAREN OLSON | |||
| TRUSTEE | $98,055 | DISCOUNTED TUITION | TUITION ASSISTANCE |
| VOLTAIRE VILLANUEVA | |||
| TRUSTEE | $55,938 | DISCOUNTED TUITION | TUITION ASSISTANCE |
| GINA PATERSON | |||
| TRUSTEE | $29,200 | DISCOUNTED TUITION | TUITION ASSISTANCE |
| ERIK PAXMAN | |||
| DIRECTOR OF FINANCE & OPS. | $25,500 | DISCOUNTED TUITION | TUITION ASSISTANCE |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1435 | ContributionCnt |
| Noncash Contributions Rpt F990 | $252,495 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF THE SCHOOL WERE MODIFIED IN THE SPRING OF 2020 AND APPROVED BY A COMMUNITY VOTE. AMONGST THE MAJOR MODIFICATIONS ARE THE DISCONTIUATION OF MEMBERS AND THE ADOPTION OF A WHISTLE BLOWER POLICY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE AUDIT COMMITTEE REVIEWS THE 990, PROVIDES EACH BOARD MEMBER WITH A COPY AND RECOMMENDS IT TO THE BOARD OF TRUSTEES FOR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD SIGNS A DECLARATION EACH YEAR THAT THEY HAVE NO CONFLICTS. THE SCHOOL BIDS OUT ALL SIGNIFICANT CONTRACTS TO ENSURE THAT ALL WORK IS DONE WITHOUT CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION COMMITTEE (3 BOARD MEMBERS) WORKED WITH A CONSULTANT IN ORDER TO COMPARE THE EXPIRING EMPLOYMENT CONTRACT (VALID UNTIL JUNE 2018) FOR THE HEAD OF SCHOOL TO INDUSTRY AND LOCAL INDEPENDENT SCHOOL BENCHMARKS. BASED ON THE WORK WITH THE CONSULTANT, THE LIVE OAK BOARD OF TRUSTEES AND THE HEAD OF SCHOOL ENTERED INTO A 5-YEAR CONTRACT THAT BEGAN ON JULY 1, 2018 AND RUNS THROUGH JUNE 30, 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | PARTS OF THESE DOCUMENTS ARE AVAILABLE ON THE SCHOOL'S WEBSITE, AND THE FINANCIAL INFORMATION IS AVAILABLE ON THE 990. |
| FORM 990, PART XII, LINE 2C: | THE REVIEW PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR. |
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