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Laurel Tree Charter School FY2023 filing

Tax-deductible

Arcata, CA501(c)(3)Since 2011Education EIN 45-2661454Revenue $2.8M in FY2023

On file with the IRSlaureltreecs.org2730 Foster Ave, 95521-9503 · Arcata, CATax-exempt since Jun 2013School — 170(b)(1)(A)(ii)

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Laurel Tree Charter school's mission is to create a sustainable model of education which provides all students with accessible curriculum, based on college preparatory standards while developing life and social skills in a mixed-age setting.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$109K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $132K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$870K
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
+9% vs prior year
Spent
$2.8M
To programs
75%
Net assets
$795K
By yearFY2020–FY2025
Revenue
$2.8M
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$2.2M
FY2022$2.6M
FY2023$2.8M
FY2024$3.3M
FY2025$3.4M
Expenses
$2.8M
FY2023▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.8M
FY2021$1.8M
FY2022$2.3M
FY2023$2.8M
FY2024$3.2M
FY2025$3.2M
Net assets
$795K
FY2023▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$122K
FY2021$492K
FY2022$834K
FY2023$795K
FY2024$864K
FY2025$1.0M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $2.1M Management & general 25% · $684K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $109K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Josh Nikolauson
President/Teacher
$54,752Pt VII · Sec A
Brenda Sutter
Director/Lead Teacher
$54,002Pt VII · Sec A
Kim White
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Tom Leroy
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Josh Nikolauson’s $67K as President/Lead Teacher is at the 12th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Josh Nikolauson$66,521$65,074$54,752———
Brenda Sutter$61,167$60,104$54,002$52,659$50,200$50,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Laurel Tree Charter School executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates K-12 students with a sustainability focus in a teacher-run public charter school.

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1 program · $2.1M · in their own filed words · FY2022
01

Laurel tree charter school is a public charter school serving students in grades TK (transitional kindergarten) to 8. Students engage in the forwardlooking principles of permaculture and sustainability. To live sustainably requires foundations of cultural ingenuity, community will, and an intimate knowledge of the place in which we live.

$2.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
OutrideFY2024$12K
Total grants receivedfrom 1 funder$12K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.8M
Ln 12
Gifts and grantsLn 1h$2.8M
Fees for servicesLn 2g$23K
Investment incomeLn 3$9K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.1M
Managementcol C$684K
Owns and owesPt X
$795K
net assets · Ln 32
Cash and savingsLn 1–2$811K
Total assetsLn 16$1.7M
LiabilitiesLn 26$870K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.8M
Government grantsLn 1e$2.8M
Fees for servicesLn 2g$23K
Investment incomeLn 3$9K
Other incomeLn 4–11$4K
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$810K
Cash and savings togetherLn 1–2$811K
Land, buildings, equipmentLn 10c$717K
Other assetsLn 15$2K
Total assetsLn 16$1.7M
LiabilitiesLn 26$870K
Net assetsLn 32$795K
OperationsPt I, VI
EmployeesI 571
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$492K$811K
Land, buildings, equipmentLn 10c$717K$717K
Total assetsLn 16$1.6M$1.7M
LiabilitiesLn 26$804K$870K
Net assetsLn 32$762K$795K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$119K$113K$6K
Other salaries and wagesLn 7$1.3M$1.1M$160K
Pension plan contributionsLn 8$223K$218K$5K
Other employee benefitsLn 9$345K$305K$40K
Payroll taxesLn 10$79K$66K$13K
Legal feesLn 11b$44$44
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$168K$168K
Advertising and promotionLn 12$900$900
Office expensesLn 13$15K$15K
Information technologyLn 14$8K$8K
OccupancyLn 16$170K$880$170K
TravelLn 17$67K$65K$2K
Conferences, conventions and meetingsLn 19$15K$13K$1K
InterestLn 20$19K$19K
Depreciation, depletion and amortizationLn 22$6K$6K$823
InsuranceLn 23$32K$32K
Other expenses (24a–d)Ln 24$207K$175K$32K
Total functional expensesLn 25$2.8M$2.1M$684K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.4M$3.2M$176K$1.0M 990 PDF
FY2024Filed with the IRS May 15, 2025 $3.3M$3.2M$52K$864K 990 PDF
FY2023 ViewingFiled with the IRS May 15, 2024 $2.8M$2.8M$64K$795K 990 PDF
FY2022Filed with the IRS Jun 1, 2023 $2.6M$2.3M$342K$834K 990 PDF
FY2021Filed with the IRS May 16, 2022 $2.2M$1.8M$370K$492K 990 PDF
FY2020Filed with the IRS May 17, 2021 $1.5M$1.8M−$214K$122K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,844,532 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,508,417$2,808,778
I-9 Program service revenuePrior year $0$23,405
I-10 Investment incomePrior year $2,148$8,634
I-11 Other revenuePrior year $92,364$3,715
I-12 Total revenuePrior year $2,602,929$2,844,532
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,676,225$2,058,414
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $584,500$721,849
I-18 Total expensesPrior year $2,260,725$2,780,263
I-19 Revenue less expensesPrior year $342,204$64,269
Part VI · Governance 7 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,844,532 across 7 lines filed
VIII-1e Government grants$2,790,592
VIII-1f All other contributions, gifts and grants$18,186
VIII-1h Total contributions, gifts and grants$2,808,778
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $23,405$23,405
VIII-3 Investment incomeExcluded from tax $8,634$8,634
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,715$3,715
VIII-12 Total revenueRelated to mission $23,405 · Unrelated business $0 · Excluded from tax $12,349$2,844,532
Part IX · Statement of functional expenses $2,780,263 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $113,071 · Management $5,500$118,571
IX-7 Other salaries and wagesPrograms $1,133,120 · Management $160,498$1,293,618
IX-8 Pension plan contributionsPrograms $218,364 · Management $4,505$222,869
IX-9 Other employee benefitsPrograms $305,038 · Management $39,748$344,786
IX-10 Payroll taxesPrograms $66,064 · Management $12,506$78,570
IX-11b Legal feesManagement $44$44
IX-11c Accounting feesManagement $12,420$12,420
IX-11g Other fees for servicesManagement $168,013$168,013
IX-12 Advertising and promotionManagement $900$900
IX-13 Office expensesManagement $15,116$15,116
IX-14 Information technologyManagement $7,840$7,840
IX-16 OccupancyPrograms $880 · Management $169,557$170,437
IX-17 TravelPrograms $65,463 · Management $1,828$67,291
IX-19 Conferences, conventions and meetingsPrograms $13,446 · Management $1,182$14,628
IX-20 InterestManagement $19,464$19,464
IX-22 Depreciation, depletion and amortizationPrograms $5,586 · Management $823$6,409
IX-23 InsuranceManagement $31,948$31,948
IX-24 Other expenses (24a–d)Programs $175,382 · Management $31,957$207,339
IX-25 Total functional expensesPrograms $2,096,414 · Management $683,849 · Fundraising $0$2,780,263
Part X · Balance sheet $1,664,733 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,000$1,000
X-2 Savings and temporary cash investmentsStart of year $490,984$809,692
X-4 Accounts receivableStart of year $357,061$135,141
X-10c Land, buildings and equipment, netStart of year $716,809$716,900
X-15 Other assetsStart of year $0$2,000
X-16 Total assetsStart of year $1,565,854$1,664,733
X-17 Accounts payable and accrued expensesStart of year $270,635$185,400
X-19 Deferred revenueStart of year $134,572$306,341
X-26 Total liabilitiesStart of year $803,956$869,624
X-27 Net assets without donor restrictionsStart of year $633,580$639,056
X-28 Net assets with donor restrictionsStart of year $128,318$156,053
X-32 Total net assets or fund balancesStart of year $761,898$795,109
X-33 Total liabilities and net assetsStart of year $1,565,854$1,664,733
Part XI · Reconciliation of net assets $795,109 net assets at year end
XI-1 Total revenue$2,844,532
XI-2 Total expenses$2,780,263
XI-3 Revenue less expenses$64,269
XI-4 Net assets at start of year$761,898
XI-5 Net unrealized gains (losses) on investments−$31,058
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$795,109

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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