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

View the entire original 990 at ProPublica ↗

Organization: RIVER OAK CHARTER SCHOOL INC (EIN 94-3364059)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-04
IRS object ID: 202631249349302353
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-04T12:50:23-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	272956198	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTY WHITE ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	348 OLIVE STREET	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92103	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	943364059	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RIVER OAK CHARTER SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RIVE	BusinessNameControlTxt
Phone	7074671855	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 LESLIE ST	AddressLine1Txt
City	UKIAH	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	954825507	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JENNIFER LOCKWOOD	PersonNm
Person Title	ADMINISTRATOR	PersonTitleTxt
Phone	7074671855	PhoneNum
Signature	2026-05-03	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARCY KEARNEY	PreparerPersonNm
PTIN	P02370487	PTIN
Phone	6192708222	PhoneNum
Preparation	2026-05-02	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JENNIFER LOCKWOOD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 LESLIE ST	AddressLine1Txt
City	UKIAH	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	954825507	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,394,684	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RIVEROAKCHARTERSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	OPERATION OF A PUBLIC CHARTER SCHOOL SERVING STUDENTS TK-8 IN MENDOCINO COUNTY.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	86	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,706,198	PYContributionsGrantsAmt
CY Contributions Grants	$4,127,641	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$230,342	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$27,176	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$9,525	CYOtherRevenueAmt
PY Total Revenue	$3,706,198	PYTotalRevenueAmt
CY Total Revenue	$4,394,684	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,537,238	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,280,535	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$9,568	CYTotalFundraisingExpenseAmt
PY Other Expenses	$882,511	PYOtherExpensesAmt
CY Other Expenses	$1,086,975	CYOtherExpensesAmt
PY Total Expenses	$3,419,749	PYTotalExpensesAmt
CY Total Expenses	$4,367,510	CYTotalExpensesAmt
PY Revenues Less Expenses	$286,449	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$27,174	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,945,630	TotalAssetsBOYAmt
Total Assets EOY	$4,034,158	TotalAssetsEOYAmt
Total Liabilities BOY	$678,850	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$729,649	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,266,780	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,304,509	NetAssetsOrFundBalancesEOYAmt
Mission	RIVER OAK CHARTER SCHOOL STRIVES AS A DYNAMIC COMMUNITY OF TEACHERS, PARENTS AND STUDENTS, TO INSPIRE IN THE CHILD A LOVE OF LIFE, AND LEARNING, BEGINNING WITH ONE'S OWN HEART, HEAD AND HANDS, WORKING TOWARDS MAKING A CONTRIBUTION TO THE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,401,129	ExpenseAmt
Revenue	$230,342	RevenueAmt
Desc	OPERATION OF A PUBLIC CHARTER SCHOOL: RIVER OAK CHARTER SCHOOL SERVES APPROXIMATELY 250 STUDENTS IN GRADES TK-8 WITH ART, MUSIC, DRAMA, STORYTELLING, POETRY, AND CRAFTS, WOVEN THROUGHOUT THE CURRICULUM. OUR STUDENTS LEARN WITH THEIR HEADS, HEARTS, AND HANDS, BUILDING ON A FOUNDATION OF CREATIVITY THAT GROWS WITH THE CHILD TO BALANCE IMAGINATION, CRITICAL THINKING AND ACADEMIC EXCELLENCE. RIVER OAK CHARTER SCHOOL IS A STEINER-METHODS PUBLIC SCHOOL WITH A CONSISTENT PHILOSOPHY, CURRICULUM, AND TEACHING METHOD THAT EMBRACES THE DEVELOPMENTAL MODEL OF THE GROWING CHILD AND AWAKENS EACH CHILD'S FULL AND UNIQUE POTENTIAL.	Desc
Total Program Service Expenses	$3,401,129	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	86	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7074671855	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 LESLIE ST	AddressLine1Txt
City	UKIAH	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	954825507	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
ANNA ROZELSKI
PRESIDENT	2.00	Yes (X)	$0	$0	$0
SARAH BAILEY
VICE PRESIDENT	22.00	Yes (X)	$0	$0	$0
JACOB JACKSON
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
SYRACUSE GOLDENGHOST
COMMUNITY MEMBER	2.00	Yes (X)	$0	$0	$0
RYAN MAHAN
PARENT MEMBER	2.00	Yes (X)	$0	$0	$0
JENNIFER LOCKWOOD
PRINCIPAL/ADMINISTRATOR	40.00		$135,131	$0	$41,447	Yes (X)
AMANDA PIERSON
SPECIAL EDUCATION TEACHER	40.00		$104,564	$0	$35,572		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$239,695	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$77,019	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SANGIACOMO LANDSCAPE	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3150 GUIDIVILLE RD	AddressLine1Txt
City	UKIAH	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95482	ZIPCd

Field	Value	IRS element (for citing)
Services	LANDSCAPE SERVICES	ServicesDesc
Compensation	$153,872	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$3,966,290	GovernmentGrantsAmt
All Other Contributions	$161,351	AllOtherContributionsAmt
Total Contributions	$4,127,641	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTERCARE/SUMMER CARE	624410	$118,245	$118,245
SCHOOL LUNCH PROGRAM	722514	$112,097	$112,097

Field	Value	IRS element (for citing)
Total Program Service Revenue	$230,342	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,176	TotalRevenueColumnAmt
Exclusion	$27,176	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$9,525	TotalRevenueColumnAmt
Exclusion	$9,525	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$9,525	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,394,684	TotalRevenueColumnAmt
Related Or Exempt Func Income	$230,342	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$36,701	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$144,178	TotalAmt
Management And General	$144,178	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,341,895	TotalAmt
Program Services	$1,973,144	ProgramServicesAmt
Management And General	$368,751	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$554,398	TotalAmt
Program Services	$440,014	ProgramServicesAmt
Management And General	$114,384	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$103,154	TotalAmt
Program Services	$81,871	ProgramServicesAmt
Management And General	$21,283	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$136,910	TotalAmt
Program Services	$108,663	ProgramServicesAmt
Management And General	$28,247	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$57,524	TotalAmt
Program Services	$45,656	ProgramServicesAmt
Management And General	$11,868	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$119,948	TotalAmt
Program Services	$12,858	ProgramServicesAmt
Management And General	$107,090	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$248,172	TotalAmt
Program Services	$228,954	ProgramServicesAmt
Management And General	$9,650	ManagementAndGeneralAmt
Fundraising	$9,568	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,632	TotalAmt
Program Services	$2,883	ProgramServicesAmt
Management And General	$749	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,051	TotalAmt
Program Services	$14,326	ProgramServicesAmt
Management And General	$3,725	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$24,015	TotalAmt
Program Services	$19,060	ProgramServicesAmt
Management And General	$4,955	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$146,462	TotalAmt
Program Services	$117,563	ProgramServicesAmt
Management And General	$28,899	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$22,582	TotalAmt
Program Services	$17,923	ProgramServicesAmt
Management And General	$4,659	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$41,151	TotalAmt
Program Services	$32,661	ProgramServicesAmt
Management And General	$8,490	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$124	TotalAmt
Program Services	$98	ProgramServicesAmt
Management And General	$26	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$61,140	TotalAmt
Management And General	$61,140	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$61,680	TotalAmt
Program Services	$48,954	ProgramServicesAmt
Management And General	$12,726	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS AND SUPPLIES	$255,258	$234,884	$20,374
CHARTER AUTHORIZER FEES	$27,236	$21,617	$5,619

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,367,510	TotalAmt
Program Services	$3,401,129	ProgramServicesAmt
Management And General	$956,813	ManagementAndGeneralAmt
Fundraising	$9,568	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$229,079	BOYAmt
EOY	$383,678	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,213,287	BOYAmt
EOY	$1,226,170	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$52,789	BOYAmt
EOY	$457,005	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$115,515	BOYAmt
EOY	$53,637	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,473,687	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$692,226	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,321,376	BOYAmt
EOY	$1,781,461	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$13,584	BOYAmt
EOY	$132,207	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,945,630	BOYAmt
EOY	$4,034,158	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$199,671	BOYAmt
EOY	$452,823	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$465,573	BOYAmt
EOY	$142,473	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,606	BOYAmt
EOY	$134,353	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$678,850	BOYAmt
EOY	$729,649	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,266,780	BOYAmt
EOY	$3,304,509	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,266,780	BOYAmt
EOY	$3,304,509	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,945,630	BOYAmt
EOY	$4,034,158	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$27,174	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$10,555	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$420,000	OtherCostOrOtherBasisAmt
Book Value	$420,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,146,880	OtherCostOrOtherBasisAmt
Depreciation	$580,495	DepreciationAmt
Book Value	$566,385	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$408,728	OtherCostOrOtherBasisAmt
Depreciation	$52,434	DepreciationAmt
Book Value	$356,294	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$207,409	OtherCostOrOtherBasisAmt
Depreciation	$59,297	DepreciationAmt
Book Value	$148,112	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$290,670	OtherCostOrOtherBasisAmt
Book Value	$290,670	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,781,461	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$134,353	Amt

Field	Value	IRS element (for citing)
Total Liability	$134,353	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,405,239	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$10,555	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$10,555	RevenueNotReportedAmt
Revenue Subtotal	$4,394,684	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,394,684	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,367,510	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,367,510	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,367,510	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	0	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS WITHIN THE SCHOOL'S CHARTER PETITION.
SCHEDULE E, PART I, LINE 4	THE ORGANIZATION IS A TUITION-FREE PUBLIC CHARTER SCHOOL; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE NOT APPLICABLE.
SCHEDULE E, PART I, LINE 6	AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES GOVERNMENTAL FUNDING FROM THE U.S. AND CALIFORNIA DEPARTMENTS OF EDUCATION.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JENNIFER LOCKWOOD	PersonNm
Title	PRINCIPAL/ADMINISTRATOR	TitleTxt
Base Compensation Filing Org	$135,131	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$36,303	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$5,144	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$176,578	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE FORM 990 IS PROVIDED TO MANAGEMENT BY A CONTRACTED CPA AND DISBURSED TO THE BACK-OFFICE PROVIDER FOR REVIEW AND COMMENT. MANAGEMENT WILL FINALIZE AFTER RECEIVING ANY INPUT OR FEEDBACK FROM THE BACK-OFFICE PROVIDER. A FINAL VERSION OF THE TAX RETURNS WILL BE ACCEPTED BY THE BOARD AT THE NEXT PUBLIC BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	MANAGEMENT AND MEMBERS OF THE BOARD MUST ANNUALLY COMPLETE THE CA FORM 700 STATEMENT OF ECONOMIC INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	MANAGEMENT COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD AT A PUBLIC MEETING AND DOCUMENTED IN A WRITTEN EMPLOYMENT AGREEMENT.
FORM 990, PART VI, SECTION C, LINE 19	PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LESLIE STREET LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 LESLIE ST	AddressLine1Txt
City	UKIAH	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95482	ZIPCd

Field	Value	IRS element (for citing)
EIN	943364059	EIN
Primary Activities	PROPERTY HOLDING	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Total Income	$358,701	TotalIncomeAmt
End Of Year Assets	$1,537,780	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	RIVER OAK CHARTER SCHOOL	BusinessNameLine1Txt