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BLUE OAK CHARTER SCHOOL INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BLUE OAK CHARTER SCHOOL INC (EIN 02-0702969)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-24
IRS object ID
202621149349301302
Schema version
2024v5.5
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)
Return2026-04-24T09:13:11-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1901 VIA PIEMONTE SUITE 300AddressLine1Txt
CityONTARIOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91764ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020702969EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE OAK CHARTER SCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBLUEBusinessNameControlTxt
Phone5308797483PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 W EAST AVENUEAddressLine1Txt
CityCHICOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95926ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIM DRURYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5308797483PhoneNum
Signature2026-04-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWADE MCMULLENPreparerPersonNm
PTINP00541671PTIN
Phone9099857286PhoneNum
Preparation2026-04-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTIM DRURYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 W EAST AVENUEAddressLine1Txt
CityCHICOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95926ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,417,619GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
All Affiliates IncludedYes (1)AllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://BLUEOAKCHARTERSCHOOL.ORG/WebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO EDUCATE THE WHOLE CHILD AND TO SUPPORT THE FULL DEVELOPMENT OF THEIR POTENTIAL.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee65TotalEmployeeCnt
Total Volunteers127TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,396,717PYContributionsGrantsAmt
CY Contributions Grants$4,417,619CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,396,717PYTotalRevenueAmt
CY Total Revenue$4,417,619CYTotalRevenueAmt
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$2,994,937PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,703,486CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,668,430PYOtherExpensesAmt
CY Other Expenses$1,584,342CYOtherExpensesAmt
PY Total Expenses$4,663,367PYTotalExpensesAmt
CY Total Expenses$4,287,828CYTotalExpensesAmt
PY Revenues Less Expenses-$266,650PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$129,791CYRevenuesLessExpensesAmt
Total Assets BOY$4,584,028TotalAssetsBOYAmt
Total Assets EOY$3,979,567TotalAssetsEOYAmt
Total Liabilities BOY$4,131,239TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,396,987TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$452,789NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$582,580NetAssetsOrFundBalancesEOYAmt
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,852,801ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescOPERATED A CLASSROOM-BASED PROGRAM FOR STUDENTS IN KINDERGARTEN THROUGH GRADE EIGHT. THE SCHOOL SERVED APPROXIMATELY 223 STUDENTS IN GRADES K-8 OVER 176 OPERATING DAYS IN 2024-25. ALL 176 OF THOSE WERE TRADITIONAL CALENDAR DAYS.Desc
Total Program Service Expenses$3,852,801TotalProgramServiceExpensesAmt
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
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
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 Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee65EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
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 PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAGGIE BUCKLEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5308797483PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 W EAST AVENUEAddressLine1Txt
CityCHICOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95926ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
VICKI WONACOTT
BOARD CHAIR2.00Yes (X)Yes (X)$0$0$0
TRISHA ATEHORTUA
DIRECTOR2.00Yes (X)$0$0$0
LAUREL HILL-WARD
DIRECTOR2.00Yes (X)$0$0$0
DONNA KRESKEY
DIRECTOR2.00Yes (X)$0$0$0
RYAN SANDERS
DIRECTOR2.00Yes (X)$0$0$0
SUSAN DOMENIGHINI
EXECUTIVE DIRECTOR40.00Yes (X)$125,035$0$27,940
NICHOLAS MEIER
TEACHER40.00$108,589$0$38,731Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$233,624TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$66,671TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$4,380,516GovernmentGrantsAmt
All Other Contributions$37,103AllOtherContributionsAmt
Total Contributions$4,417,619TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,417,619TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$153,880TotalAmt
Program Services$153,880ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,974,718TotalAmt
Program Services$1,830,036ProgramServicesAmt
Management And General$144,682ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$379,442TotalAmt
Program Services$344,686ProgramServicesAmt
Management And General$34,756ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$114,659TotalAmt
Program Services$107,312ProgramServicesAmt
Management And General$7,347ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$80,787TotalAmt
Program Services$75,202ProgramServicesAmt
Management And General$5,585ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$120,631TotalAmt
Management And General$120,631ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,547TotalAmt
Management And General$10,547ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,743TotalAmt
Management And General$25,743ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$201,661TotalAmt
Program Services$170,826ProgramServicesAmt
Management And General$30,835ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,610TotalAmt
Management And General$5,610ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,292TotalAmt
Program Services$48,322ProgramServicesAmt
Management And General$970ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$15,922TotalAmt
Program Services$15,190ProgramServicesAmt
Management And General$732ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$801,057TotalAmt
Program Services$793,236ProgramServicesAmt
Management And General$7,821ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,061TotalAmt
Program Services$5,061ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$40,604TotalAmt
Program Services$35,265ProgramServicesAmt
Management And General$5,339ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$61TotalAmt
Management And General$61ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$71,314TotalAmt
Program Services$66,384ProgramServicesAmt
Management And General$4,930ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OTHER EXPENSES$140,141$110,703$29,438
INSTRUCTIONAL MATERIALS$96,698$96,698

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,287,828TotalAmt
Program Services$3,852,801ProgramServicesAmt
Management And General$435,027ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$771,546BOYAmt
EOY$799,585EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$729,665BOYAmt
EOY$626,851EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$28,543BOYAmt
EOY$9,811EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$68,963BOYAmt
EOY$57,650EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,985,311BOYAmt
EOY$2,485,670EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,584,028BOYAmt
EOY$3,979,567EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$428,815BOYAmt
EOY$387,845EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$656,520BOYAmt
EOY$454,519EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,045,904BOYAmt
EOY$2,554,623EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,131,239BOYAmt
EOY$3,396,987EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$452,789BOYAmt
EOY$582,580EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$452,789BOYAmt
EOY$582,580EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,584,028BOYAmt
EOY$3,979,567EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$129,791ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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 Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$28,000
RIGHT OF USE ASSET$2,457,670
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,485,670TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$2,554,623Amt
FieldValueIRS element (for citing)
Total Liability$2,554,623TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,417,619TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$4,417,619RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,417,619TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,287,828TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,287,828ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,287,828TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
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 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 4THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
SCHEDULE E, PART I, LINE 6SCH E - FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION 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 ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE ADVISORY COMMITTEES WHICH REVIEW AND PROPOSE ACTION TO THE BOARD. FOR 24-25, THEY WOULD BE THE FINANCE COMMITTEE, THE SAFETY COMMITTEE, THE CHARTER ELECTION COMMITTEE, THE FACILITIES COMMITTEE, AND THE CHARTER REVIEW COMMITTEE. THESE ADVISORY COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE WHICH INCLUDES STAKEHOLDER REPRESENTATION. THEY THEN REFER IT TO THE CHARTER COUNCIL FOR APPROVA.
FORM 990, PART VI, SECTION B, LINE 12CEACH DESIGNATED EMPLOYEE, INCLUDING GOVERNING BOARD MEMBERS AND CANDIDATES, FILE A STATEMENT OF ECONOMIC INTEREST FORM 700 ("STATEMENT") DISCLOSING REPORTABLE INVESTMENTS, INTERESTS IN REAL PROPERTY, BUSINESS POSITIONS, AND INCOME SUBJECT TO CONFLICT OF INTEREST. ALL FORMS ARE FILED WITH THE CHARTER SCHOOL AND FORWARDED TO THE COUNTY BOARD OF SUPERVISORS. WHEN A DESIGNATED EMPLOYEE SHOULD NOT MAKE A DECISION BECAUSE OF THE DISQUALIFYING INTEREST, THEY SUBMIT A WRITTEN DISCLOSURE OF THE DISQUALIFYING INTEREST TO THEIR IMMEDIATE SUPERVISOR. THE SUPERVISOR THEN IMMEDIATELY REASSIGNS THE MATTER TO ANOTHER EMPLOYEE AND FORWARDS HE DISCLOSURE NOTICE TO THE CHARTER SCHOOL DIRECTOR, WHO RECORDS EMPLOYEE'S DISQUALIFICATION. GOVERNING BODY MEMBERS DISCLOSE A DISQUALIFYING INTEREST AT THE MEETING DURING WHICH CONSIDERATION OF THE DECISION TAKES PLACE AND DISCLOSURE IS MADE PART OF THE BOARD'S OFFICIAL RECORD AND THE MEMBER REFRAINS FROM PARTICIPATING IN THE DECISION IN ANY WAY.
FORM 990, PART VI, SECTION B, LINE 15THE 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 DESCRIBED HERE WAS LAST COMPLETED IN 2025.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL CHARTER AND BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

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