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BLUE OAK CHARTER SCHOOL INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BLUE OAK CHARTER SCHOOL INC (EIN 02-0702969)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-03-20
IRS object ID
201500799349300445
Schema version
2013v4.0
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

FieldValueIRS element (for citing)
Return2015-03-20T18:10:09-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN480567703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KCOE ISOM LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13013 CERES AVENUEAddressLine1
CityCHICOCity
StateCAState
ZIP Code95973ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020702969EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE OAK CHARTER SCHOOL INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBLUEBusinessNameControlTxt
Phone5308797483PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 W EAST AVENUEAddressLine1
CityCHICOCity
StateCAState
ZIP Code95926ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNATHAN ROSEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5308797483PhoneNum
Signature2015-02-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAWN M BUCHANANPreparerPersonNm
PTINP00434181PTIN
Phone5308916474PhoneNum
Preparation2015-02-18PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNATHAN ROSEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 W EAST AVENUEAddressLine1
CityCHICOCity
StateCAState
ZIP Code95926ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$3,349,605GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BLUEOAKCHARTERSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionBLUE OAK CHARTER SCHOOL IS A PUBLIC ELEMENTARY SCHOOL SERVING CHILDREN IN GRADES KINDERGARTEN THROUGH EIGHT UTILIZING THE WALDORF METHOD OF EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee78TotalEmployeeCnt
Total Volunteers374TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,901,294PYContributionsGrantsAmt
CY Contributions Grants$3,330,663CYContributionsGrantsAmt
PY Program Service Revenue$20,565PYProgramServiceRevenueAmt
CY Program Service Revenue$12,022CYProgramServiceRevenueAmt
PY Investment Income$45PYInvestmentIncomeAmt
CY Investment Income$6CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$6,914CYOtherRevenueAmt
PY Total Revenue$2,921,904PYTotalRevenueAmt
CY Total Revenue$3,349,605CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,528,684PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,762,717CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,515,937PYOtherExpensesAmt
CY Other Expenses$1,746,673CYOtherExpensesAmt
PY Total Expenses$3,044,621PYTotalExpensesAmt
CY Total Expenses$3,509,390CYTotalExpensesAmt
PY Revenues Less Expenses-$122,717PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$159,785CYRevenuesLessExpensesAmt
Total Assets BOY$1,793,278TotalAssetsBOYAmt
Total Assets EOY$1,476,731TotalAssetsEOYAmt
Total Liabilities BOY$300,296TotalLiabilitiesBOYAmt
Total Liabilities EOY$143,534TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,492,982NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,333,197NetAssetsOrFundBalancesEOYAmt
MissionTO EDUCATE THE WHOLE CHILD AND TO SUPPORT THE FULL DEVELOPMENT OF EACH CHILD'S POTENTIAL, USING THE WALDORF-METHOD OF TEACHINGMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,871,948ExpenseAmt
Revenue$12,022RevenueAmt
DescOPERATED A CLASSROOM-BASED PROGRAM FOR STUDENTS IN KINDERGARTEN THROUGH GRADE EIGHTDesc
Total Program Service Expenses$2,871,948TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee78EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCYD ORNEALLASPersonNm
Phone5308797483PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 W EAST AVENUEAddressLine1
CityCHICOCity
StateCAState
ZIP Code95926ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LYN HARROD
COMMUNITY REPRESENTATIVE1.00Yes (X)$0$0$0
DAVID LUNDE
COMMUNITY REPRESENTATIVE1.00Yes (X)$0$0$0
CLAIR HUTKINS-SEDA
COMMUNITY REPRESENTATIVE1.00Yes (X)$0$0$0
HEATHER ALTFELD
PARENT REPRESENTATIVE1.00Yes (X)$0$0$0
JONATHAN CLARK
PARENT REPRESENTATIVE1.00Yes (X)$0$0$0
HEATHER HALTERBECK
PARENT REPRESENTATIVE1.00Yes (X)$0$0$0
REBEKAH CASEY
PARENT REPRESENTATIVE1.00Yes (X)$0$0$0
TIGHE O'NEILL
CHAIR1.00Yes (X)$0$0$0Yes (X)
JEFF PLOTNICK
CHAIR1.00Yes (X)$0$0$0Yes (X)
LOUTHEA GRIFFIN
VICE CHAIR1.00Yes (X)$0$0$0Yes (X)
NATHAN ROSE
EXECUTIVE DIRECTOR40.00$73,198$0$16,676Yes (X)
CYD ORNEALLAS
BUSINESS SVC.S COORDINATOR/SECRETARY40.00$48,172$0$8,196Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$121,370TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$24,872TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$3,225,542GovernmentGrantsAmt
All Other Contributions$105,121AllOtherContributionsAmt
Total Contributions$3,330,663TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSTUDENT PROGRAMSDesc
Business611710BusinessCd
Total Revenue Column$12,022TotalRevenueColumnAmt
Related Or Exempt Func Income$12,022RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$12,022TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6TotalRevenueColumnAmt
Exclusion$6ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
PG&E REBATE900099$5,310$5,310
OTHER REVENUE900099$1,604$1,604
FieldValueIRS element (for citing)
Other Revenue Total$6,914OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,349,605TotalRevenueColumnAmt
Related Or Exempt Func Income$12,022RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$6,920ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$159,642TotalAmt
Management And General$159,642ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,245,306TotalAmt
Program Services$1,099,759ProgramServicesAmt
Management And General$145,547ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$103,720TotalAmt
Program Services$85,885ProgramServicesAmt
Management And General$17,835ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$183,273TotalAmt
Program Services$160,683ProgramServicesAmt
Management And General$22,590ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$70,776TotalAmt
Program Services$56,415ProgramServicesAmt
Management And General$14,361ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$256,396TotalAmt
Program Services$210,626ProgramServicesAmt
Management And General$45,770ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$337,961TotalAmt
Program Services$305,482ProgramServicesAmt
Management And General$32,479ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$664,013TotalAmt
Program Services$529,283ProgramServicesAmt
Management And General$134,730ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$116,356TotalAmt
Program Services$92,747ProgramServicesAmt
Management And General$23,609ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$111,423TotalAmt
Program Services$78,136ProgramServicesAmt
Management And General$33,287ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,951TotalAmt
Program Services$25,468ProgramServicesAmt
Management And General$6,483ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SPECIAL EDUCATION$223,106$223,106
DUES & MEMBERSHIPS$5,467$4,358$1,109

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,509,390TotalAmt
Program Services$2,871,948ProgramServicesAmt
Management And General$637,442ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$74,882BOYAmt
EOY$163,038EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$36,539BOYAmt
EOY$62,096EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,009,745BOYAmt
EOY$636,929EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,828BOYAmt
EOY$57,807EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$28,000BOYAmt
EOY$28,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$802,883LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$274,022LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$640,284BOYAmt
EOY$528,861EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,793,278BOYAmt
EOY$1,476,731EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$128,974BOYAmt
EOY$82,555EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$171,322BOYAmt
EOY$60,979EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$300,296BOYAmt
EOY$143,534EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,492,982BOYAmt
EOY$1,333,197EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,492,982BOYAmt
EOY$1,333,197EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,793,278BOYAmt
EOY$1,476,731EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$159,785ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$761,291OtherCostOrOtherBasisAmt
Depreciation$258,512DepreciationAmt
Book Value$502,779BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$41,592OtherCostOrOtherBasisAmt
Depreciation$15,510DepreciationAmt
Book Value$26,082BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$528,861TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO LOCAL GOVERNMENTDesc
Amt$60,979Amt
FieldValueIRS element (for citing)
Total Liability$60,979TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,349,605TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,349,605RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,349,605TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,509,390TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,509,390ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,509,390TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CHARTER SCHOOL ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3BLUE OAK CHARTER SCHOOL IS A CALIFORNIA PUBLIC SCHOOL AND IS THEREFORE EXEMPT FROM REV. 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, PART I, LINE 4NO SCHOLARSHIPS. BLUE OAK CHARTER SCHOOL IS A PUBLIC SCHOOL.
SCHEDULE E, PART I, LINE 6BLUE OAK CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND BUTTE COUNTY OFFICE OF EDUCATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY WHICH REVIEWS THE LINE ITEMS IN THE FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD MEMBERS COMPLETE A CONFLICT OF INTERESTS ANNUALLY, AND THE ADMINISTRATOR REVIEWS THE FORMS FOR ANY CONFLICTS OF INTERESTS.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD REVIEWS THE COMPENSATION OF THE ADMINISTRATOR ON AN ANNUAL BASIS AND USES COMPARABLE AGENCIES' SALARY SCHEDULES TO DETERMINE THAT COMPENSATION IS APPROPRIATE AND COMPETITIVE. THE PROCESS WAS LAST UNDERTAKEN IN 2013.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST. THE SCHOOL CHARTER AND BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.

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