﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-01-30T17:35:29-06:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>942222122</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MATSON AND ISOM</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3013 CERES AVENUE</AddressLine1>
        <City>CHICO</City>
        <State>CA</State>
        <ZIPCode>95973</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>020702969</EIN>
      <Name>
        <BusinessNameLine1>BLUE OAK CHARTER SCHOOL INC</BusinessNameLine1>
      </Name>
      <NameControl>BLUE</NameControl>
      <Phone>5308797483</Phone>
      <USAddress>
        <AddressLine1>450 W EAST AVENUE</AddressLine1>
        <City>CHICO</City>
        <State>CA</State>
        <ZIPCode>95926</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>NATHAN ROSE</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5308797483</Phone>
      <DateSigned>2013-01-28</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DAWN BUCHANAN</Name>
      <PTIN>P00434181</PTIN>
      <Phone>5308916474</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>NATHAN ROSE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>450 W EAST AVENUE</AddressLine1>
        <City>CHICO</City>
        <State>CA</State>
        <ZIPCode>95926</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>2799692</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.BLUEOAKCHARTERSCHOOL.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>BLUE OAK CHARTER SCHOOL IS A PUBLIC ELEMENTARY SCHOOL SERVING CHILDREN IN GRADES KINDERGARTEN THROUGH EIGHT UTILIZING THE WALDORF METHOD OF EDUCATION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>67</TotalNbrEmployees>
      <TotalNbrVolunteers>275</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>2476315</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>2764611</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>34840</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>34858</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>362</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>223</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>2511517</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>2799692</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1219774</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1436611</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>897523</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1286057</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>2117297</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>2722668</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>394220</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>77024</RevenuesLessExpensesCY>
      <TotalAssetsBOY>1847812</TotalAssetsBOY>
      <TotalAssetsEOY>1794831</TotalAssetsEOY>
      <TotalLiabilitiesBOY>309137</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>179132</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>1538675</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1615699</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO EDUCATE THE WHOLE CHILD AND TO SUPPORT THE FULL DEVELOPMENT OF EACH CHILD'S POTENTIAL, USING THE WALDORF-METHOD OF TEACHING</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>2313989</Expense>
      <Revenue>34858</Revenue>
      <Description>BLUE OAK HAS INCREASED ITS POPULATION OF CHILDREN FROM DIVERSE ETHNIC AND SOCIAL BACKGROUNDS. WE CONTINUES TO EFFECTIVELY EDUCATE OUR STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHT.</Description>
      <TotalProgramServiceExpense>2313989</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc1040400001">1</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>8</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>67</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>CYD ORNEALLAS</NamePerson>
        <TelephoneNumber>5308797483</TelephoneNumber>
        <AddressUS>
          <AddressLine1>450 W EAST AVENUE</AddressLine1>
          <City>CHICO</City>
          <State>CA</State>
          <ZIPCode>95926</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>MARC KESSLER</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TIGHE O'NEILL</NamePerson>
        <Title>VICE CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HEATH ALTFELD</NamePerson>
        <Title>PARENT REPRESENTATIVE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFF PLOTNICK</NamePerson>
        <Title>COMMUNITY REPRESENTATIVE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CLAIR HUTKINS-SEDA</NamePerson>
        <Title>COMMUNITY REPRESENTATIVE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LYN HARROD</NamePerson>
        <Title>COMMUNITY REPRESENTATIVE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LOUTHEA GRIFFIN</NamePerson>
        <Title>COMMUNITY REPRESENTATIVE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL RAMOS</NamePerson>
        <Title>EXECUTIVE DIRECTOR THRU 6/30/12</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>58961</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LINDA HOVEY</NamePerson>
        <Title>BUSINESS MANAGER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>46817</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>12069</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HOLLY PLADSON</NamePerson>
        <Title>BUSINESS MANAGER</Title>
        <AverageHoursPerWeek>16.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>105778</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>12069</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <GovernmentGrants>2683969</GovernmentGrants>
      <AllOtherContributions>80642</AllOtherContributions>
      <TotalContributions>2764611</TotalContributions>
      <ProgramServiceRevenue>
        <Description>PROGRAM SERVICE FEES</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>34858</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>34858</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>34858</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>223</TotalRevenueColumn>
        <ExclusionAmount>223</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>2799692</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>34858</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>223</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>117847</Total>
        <ManagementAndGeneral>117847</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>1049806</Total>
        <ProgramServices>909374</ProgramServices>
        <ManagementAndGeneral>140432</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>236991</Total>
        <ProgramServices>196757</ProgramServices>
        <ManagementAndGeneral>40234</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>31967</Total>
        <ProgramServices>25254</ProgramServices>
        <ManagementAndGeneral>6713</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>170492</Total>
        <ProgramServices>108706</ProgramServices>
        <ManagementAndGeneral>61786</ManagementAndGeneral>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>235876</Total>
        <ProgramServices>229914</ProgramServices>
        <ManagementAndGeneral>5962</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>518812</Total>
        <ProgramServices>518812</ProgramServices>
      </Occupancy>
      <ConferencesMeetings>
        <Total>43193</Total>
        <ProgramServices>34949</ProgramServices>
        <ManagementAndGeneral>8244</ManagementAndGeneral>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>25190</Total>
        <ProgramServices>25190</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>20850</Total>
        <ManagementAndGeneral>20850</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>OTHER EXPENSES</Description>
        <Total>265033</Total>
        <ProgramServices>265033</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES &amp; MEMBERSHIPS</Description>
        <Total>6611</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>6611</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>2722668</Total>
        <ProgramServices>2313989</ProgramServices>
        <ManagementAndGeneral>408679</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>363675</BOY>
        <EOY>311127</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>856982</BOY>
        <EOY>818078</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>1151</BOY>
        <EOY>1777</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>46888</BOY>
        <EOY>73490</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>659500</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>69141</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>579116</BOY>
        <EOY>590359</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>1847812</BOY>
        <EOY>1794831</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>42687</BOY>
        <EOY>117153</EOY>
      </AccountsPayableAccruedExpenses>
      <MortNotesPyblSecuredInvestProp>
        <BOY>148653</BOY>
        <EOY>0</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>117797</BOY>
        <EOY>61979</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>309137</BOY>
        <EOY>179132</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>1448717</BOY>
        <EOY>1615699</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>89958</BOY>
        <EOY>0</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>1538675</BOY>
        <EOY>1615699</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>1847812</BOY>
        <EOY>1794831</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>77024</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>656620</OtherCostOrOtherBasis>
        <Depreciation>69093</Depreciation>
        <BookValue>587527</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>2880</OtherCostOrOtherBasis>
        <Depreciation>48</Depreciation>
        <BookValue>2832</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>590359</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DUE TO STATE GOVERNMENT</Description>
        <Amount>61979</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>61979</TotalOfAmounts>
      <TotalRevenue>2799692</TotalRevenue>
      <TotalExpenses>2722668</TotalExpenses>
      <ExcessOrDeficitForYear>77024</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>77024</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>2799692</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>2799692</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>2799692</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2722668</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>2722668</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>2722668</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>THE 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.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>0</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>BLUE 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.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF DOCUMENT RETENTION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 4</ReturnReference>
        <Explanation>NO SCHOLARSHIPS. BLUE OAK CHARTER SCHOOL IS A PUBLIC SCHOOL.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>BLUE OAK CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND BUTTE COUNTY OFFICE OF EDUCATION.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>UPON COMPLETION OF THE FORM 990, THE BOARD OF DIRECTORS REVIEWS THE TAX RETURN TO DETERMINE THAT THE INFORMATION ON THE TAX RETURN MATCHES THE INFORMATION REFLECTED ON THE AUDITED FINANCIAL STATEMENTS. THE REVIEW TAKES PLACE DURING ONE OF THE BOARD'S SCHEDULED MEETINGS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>AT THE BEGINNING OF EACH YEAR, THE BOARD OF DIRECTORS MEETS AND DETERMINES IF THERE ARE OR HAVE BEEN ANY CONFLICTS OF INTEREST WITHIN THE ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE ORGANIZATION GATHERS DATA FROM SIMILAR SCHOOLS AND DISTRICTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>