BLUE OAK CHARTER SCHOOL INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- BLUE OAK CHARTER SCHOOL INC (EIN 02-0702969)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-15
- IRS object ID
- 201711359349305241
- Schema version
- 2015v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-15T09:46:35-07:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952242818 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICENTI LLOYD & STUTZMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2210 E ROUTE 66 STE 100 | AddressLine1Txt |
| City | GLENDORA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917404676 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020702969 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE OAK CHARTER SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLUE | BusinessNameControlTxt |
| Phone | 5308797483 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 W EAST AVENUE | AddressLine1Txt |
| City | CHICO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95926 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN DOMENIGHINI | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5308797483 | PhoneNum |
| Signature | 2017-04-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WADE MCMULLEN CPA | PreparerPersonNm |
| PTIN | P00541671 | PTIN |
| Phone | 6268577300 | PhoneNum |
| Preparation | 2017-05-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN DOMENIGHINI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 W EAST AVENUE | AddressLine1Txt |
| City | CHICO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95926 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,199,566 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://BLUEOAKCHARTERSCHOOL.ORG/ | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE THE WHOLE CHILD AND TO SUPPORT THE FULL DEVELOPMENT OF EACH CHILD'S POTENTIAL, USING THE WALDORF METHOD OF TEACHING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 95 | TotalEmployeeCnt |
| Total Volunteers | 330 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,608,046 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,165,285 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,283 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,091 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9 | PYInvestmentIncomeAmt |
| CY Investment Income | $5 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,819 | PYOtherRevenueAmt |
| CY Other Revenue | $16,185 | CYOtherRevenueAmt |
| PY Total Revenue | $3,631,157 | PYTotalRevenueAmt |
| CY Total Revenue | $4,199,566 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,152,220 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,407,238 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $10,682 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,794,940 | PYOtherExpensesAmt |
| CY Other Expenses | $1,904,695 | CYOtherExpensesAmt |
| PY Total Expenses | $3,947,160 | PYTotalExpensesAmt |
| CY Total Expenses | $4,311,933 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$316,003 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$112,367 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,188,637 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,097,969 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $171,443 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $193,142 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,017,194 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $904,827 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO EDUCATE THE WHOLE CHILD AND TO SUPPORT THE FULL DEVELOPMENT OF EACH CHILD'S POTENTIAL, USING THE WALDORF METHOD OF TEACHING. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,946,508 | ExpenseAmt |
| Revenue | $34,276 | RevenueAmt |
| Desc | OPERATED A CLASSROOM-BASED PROGRAM FOR SUTDENTS IN KINDERGARTEN THROUGH GRADE EIGHT. | Desc |
| Total Program Service Expenses | $3,946,508 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 95 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CSMC | PersonNm |
| Phone | 9516943050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 43460 RIDGE PARK DRIVE | AddressLine1Txt |
| Address Line2 | SUITE 100 | AddressLine2Txt |
| City | TEMECULA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92590 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| REBEKAH CASEY | ||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAMELA BOEGER | ||||||
| COMMUNITY RE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN JOHNSON | ||||||
| COMMUNITY RE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LLOYD DOWELL | ||||||
| COMMUNITY RE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GREGOR KRAUSE | ||||||
| COMMUNITY RE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN LINDAMAN | ||||||
| PARENT REPRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN CLARK | ||||||
| PARENT REPRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NATHAN ROSE | ||||||
| EXEC. DIRECT | 40.00 | Yes (X) | $87,632 | $0 | $17,382 | |
| STEPHANIE NICHOLS | ||||||
| PRINCIPAL/IN | 40.00 | Yes (X) | $56,852 | $0 | $15,097 | |
| CYD ORNEALLAS | ||||||
| BUSINESS SVC | 40.00 | Yes (X) | $55,810 | $0 | $16,091 | |
| SUSAN DOMENIGHINI | ||||||
| EXECUTIVE DI | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $200,294 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $48,570 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $4,076,148 | GovernmentGrantsAmt |
| All Other Contributions | $89,137 | AllOtherContributionsAmt |
| Total Contributions | $4,165,285 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STUDENT LUNCH REVENUE | Desc |
| Total Revenue Column | $18,091 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,091 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,091 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5 | TotalRevenueColumnAmt |
| Exclusion | $5 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LOCAL REVENUE | Desc |
| Total Revenue Column | $16,185 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,185 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $16,185 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,199,566 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,276 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $5 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,103 | TotalAmt |
| Program Services | $83,607 | ProgramServicesAmt |
| Management And General | $211,496 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,532,958 | TotalAmt |
| Program Services | $1,517,828 | ProgramServicesAmt |
| Management And General | $15,130 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,458 | TotalAmt |
| Program Services | $160,624 | ProgramServicesAmt |
| Management And General | $5,834 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,783 | TotalAmt |
| Program Services | $331,288 | ProgramServicesAmt |
| Management And General | $14,495 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,936 | TotalAmt |
| Program Services | $59,873 | ProgramServicesAmt |
| Management And General | $7,063 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,414 | TotalAmt |
| Program Services | $28,414 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,789 | TotalAmt |
| Management And General | $27,789 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600 | TotalAmt |
| Management And General | $600 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,995 | TotalAmt |
| Program Services | $448,995 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,916 | TotalAmt |
| Program Services | $17,916 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,933 | TotalAmt |
| Program Services | $90,566 | ProgramServicesAmt |
| Management And General | $26,367 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,688 | TotalAmt |
| Program Services | $637,688 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,589 | TotalAmt |
| Program Services | $10,589 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261 | TotalAmt |
| Management And General | $261 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,626 | TotalAmt |
| Program Services | $119,626 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,235 | TotalAmt |
| Management And General | $35,235 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| INSTRUCTIONAL MATERIAL | $319,830 | $319,830 | |
| TRAINING AND DEVELOPMENT | $74,314 | $74,314 | |
| FIELD TRIPS | $45,350 | $45,350 | |
| FUNDRAISING | $10,682 | $10,682 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,473 | TotalAmt |
| Management And General | $10,473 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,311,933 | TotalAmt |
| Program Services | $3,946,508 | ProgramServicesAmt |
| Management And General | $354,743 | ManagementAndGeneralAmt |
| Fundraising | $10,682 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,241 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,153 | BOYAmt |
| EOY | $40,939 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $487,280 | BOYAmt |
| EOY | $535,996 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,983 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,600 | BOYAmt |
| EOY | $50,155 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $971,101 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $500,222 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,380 | BOYAmt |
| EOY | $470,879 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,188,637 | BOYAmt |
| EOY | $1,097,969 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,596 | BOYAmt |
| EOY | $193,142 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,847 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,443 | BOYAmt |
| EOY | $193,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,017,194 | BOYAmt |
| EOY | $872,563 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $32,264 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,017,194 | BOYAmt |
| EOY | $904,827 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,188,637 | BOYAmt |
| EOY | $1,097,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$112,367 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $812,447 | OtherCostOrOtherBasisAmt |
| Depreciation | $470,499 | DepreciationAmt |
| Book Value | $341,948 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,593 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,723 | DepreciationAmt |
| Book Value | $11,870 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $117,061 | OtherCostOrOtherBasisAmt |
| Book Value | $117,061 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $470,879 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO LOCAL GOVERNMENT | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,199,566 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $4,199,566 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,199,566 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,311,933 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,311,933 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,311,933 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL IS A NON-PROFIT 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 FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | BLUE OAK CHARTER SCHOOL IS A CALIFORNIA PUBLIC SCHOOL AND IS THEREFORE EXEMPT FROM PROC 75-50, 1975-2 C B 587. HOWEVER, THE POLICY IS PART OF OUR CHARTER DOCUMENT WHICH IS POSTED ON OUR WEBSITE. |
| SCHEDULE E, LINE 4 | NO SCHOLARSHIPS. BLUE OAK CHARTER SCHOOL IS A PUBLIC SCHOOL. |
| SCHEDULE E, LINE 6 | BLUE OAK CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND BUTTE COUNTY OFFICE OF EDUCATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR COMMENTS AND/OR APPROVAL PRIOR TO FILING THE FORM. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS, AND THE ADMINISTRATOR REVIEWS THE FORMS FOR ANY CONFLICTS OF INTERESTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD REVIEWS THE COMPENSATION OF THE ADMINISTRATOR ON ANNUAL BASIS AND USES COMPARABLE AGENCIES' SALARY SCHEDULES TO DETERMINE THAT COMPENSATION IS APPROPPRIATE AND COMPETITIVE. THE PROCESS WAS LAST UNDERTAKEN IN 2014/2015. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD REVIEWS THE COMPENSATION OF THE ADMINISTRATOR ON ANNUAL BASIS AND USES COMPARABLE AGENCIES' SALARY SCHEDULES TO DETERMINE THAT COMPENSATION IS APPROPPRIATE AND COMPETITIVE. THE PROCESS WAS LAST UNDERTAKEN IN 2014/2015. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL CHARTER AND BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL CONSULTING 125,567 0 0 SPECIAL EDUCATION 310,724 0 0 OTHER FEES FOR SERVICE 12,704 0 0 |
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