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Live Oak Charter School

Tax-deductible

Petaluma, CA501(c)(3)Since 2001Education EIN 68-0469314Revenue $3.4M in FY2025

On file with the IRSliveoakcharter.orgPo Box 818, 94953-0818 · Petaluma, CATax-exempt since Jan 2002School — 170(b)(1)(A)(ii)

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The mission of the organization is to provide public school students of southern Sonoma County with a K-8 whole- child Public Waldorf educational program. The organization embraces a developmental approach to learning that strives to bring forth from each child his or her innate capacities through an age-appropriate curriculum. The organization seeks to educate the whole child head, hands and heart through education that cultivates and integrates each child's creative, intellectual, emotional, physical, and social capacities. The organization offers an artistically rich and experientially-based program that enlivens student curiosity about the natural world and human culture as the foundation for fostering academic achievement.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 150 volunteers and 59 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 6
filings with a surplus
Average deficit $38K a year · 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$287K
to officers and key staff · 8% of spending
Top officer’s pay higher than 63% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $194K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$669K
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 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
$3.4M
+3% vs prior year
Spent
$3.8M
To programs
74%
Net assets
$452K
By yearFY2020–FY2025
Revenue
$3.4M
FY2025▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$3.0M
FY2022$3.5M
FY2023$3.6M
FY2024$3.3M
FY2025$3.4M
Expenses
$3.8M
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$2.6M
FY2022$3.2M
FY2023$3.5M
FY2024$3.6M
FY2025$3.8M
Net assets
$452K
FY2025▼ -46%
Tap a bar for its year
Net assets by fiscal year
FY2020$489K
FY2021$804K
FY2022$1.1M
FY2023$1.1M
FY2024$830K
FY2025$452K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2002.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $2.8M Management & general 26% · $967K

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

10 people listed on the 990; $287K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Linda Delgado
Executive Director
$147,805Pt VII · Sec A
John Azzizzi
Consortium Director / Finance Manager
$139,244Pt VII · Sec A
Robert Bunce
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Linda Delgado’s $148K as Executive Director is at the 63rd 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Linda Delgado$147,805—————
John Azzizzi$139,244$132,988$122,646$111,290$104,113$102,162
Justin Tomola——$122,227$112,031$103,631$48,275
Linda Delgado - 2023 W2 Half Year—$67,473————

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.

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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

Offers a K-8 Whole-Child, Public Waldorf education to southern Sonoma County students.

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Provided by the organization

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1 program · $2.8M · in their own filed words · FY2024
01

Operation of a ca k-8 school guided by the core principles of public waldorf education.

$2.8Mprogram 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
The Foundation for Petaluma Public WaldorfFY2024$194K
Total grants receivedfrom 1 funder$194K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.4M
Ln 12
Gifts and grantsLn 1h$3.2M
Fees for servicesLn 2g$136K
Investment incomeLn 3$38K
Money outPt IX
$3.8M
Ln 25
Programscol B$2.8M
Managementcol C$967K
Owns and owesPt X
$452K
net assets · Ln 32
Cash and savingsLn 1–2$714K
Total assetsLn 16$1.1M
LiabilitiesLn 26$669K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.2M
Government grantsLn 1e$3.2M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$136K
Investment incomeLn 3$38K
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
CashLn 1$714K
Cash and savings togetherLn 1–2$714K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$669K
Net assetsLn 32$452K
OperationsPt I, VI
EmployeesI 559
VolunteersI 6150
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 FY25End FY25
Cash and savingsLn 1–2$1.1M$714K
Land, buildings, equipmentLn 10c$3K$0
Total assetsLn 16$1.8M$1.1M
LiabilitiesLn 26$988K$669K
Net assetsLn 32$830K$452K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$403K$403K
Other salaries and wagesLn 7$1.8M$1.5M$269K
Pension plan contributionsLn 8$366K$294K$73K
Other employee benefitsLn 9$248K$200K$48K
Payroll taxesLn 10$87K$53K$34K
Legal feesLn 11b$15K$15K
Accounting feesLn 11c$23K$23K
Other fees for servicesLn 11g$201K$171K$30K
Advertising and promotionLn 12$804$804
Office expensesLn 13$55K$41K$14K
OccupancyLn 16$174K$158K$16K
Conferences, conventions and meetingsLn 19$35K$33K$1K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$29K$29K
Other expenses (24a–d)Ln 24$47K$47K$315$0
All other expensesLn 24e$334K$323K$10K$0
Total functional expensesLn 25$3.8M$2.8M$967K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.4M$3.8M−$378K$452K 990 PDF
FY2024 $3.3M$3.6M−$301K$830K 990 PDF
FY2023 $3.6M$3.5M$25K$1.1M 990 PDF
FY2022 $3.5M$3.2M$303K$1.1M 990 PDF
FY2021 $3.0M$2.6M$315K$804K 990 PDF
FY2020 $2.9M$3.1M−$191K$489K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $3,400,164 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,020,122$3,226,283
I-9 Program service revenuePrior year $232,167$136,183
I-10 Investment incomePrior year $37,463$37,698
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,289,752$3,400,164
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 $2,813,788$2,862,268
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $777,272$916,342
I-18 Total expensesPrior year $3,591,060$3,778,610
I-19 Revenue less expensesPrior year −$301,308−$378,446
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $3,400,164 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$3,205,575
VIII-1f All other contributions, gifts and grants$20,708
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$3,226,283
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $136,183 · Unrelated business $0 · Excluded from tax $0$136,183
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $37,698$37,698
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $136,183 · Unrelated business $0 · Excluded from tax $37,698$3,400,164
Part IX · Statement of functional expenses $3,778,610 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $402,778$402,778
IX-7 Other salaries and wagesPrograms $1,488,486 · Management $269,463$1,757,949
IX-8 Pension plan contributionsPrograms $293,617 · Management $72,791$366,408
IX-9 Other employee benefitsPrograms $200,494 · Management $47,988$248,482
IX-10 Payroll taxesPrograms $52,966 · Management $33,685$86,651
IX-11b Legal feesManagement $14,863$14,863
IX-11c Accounting feesManagement $23,186$23,186
IX-11g Other fees for servicesPrograms $170,968 · Management $29,891$200,859
IX-12 Advertising and promotionManagement $804$804
IX-13 Office expensesPrograms $40,788 · Management $14,171$54,959
IX-16 OccupancyPrograms $157,735 · Management $15,849$173,584
IX-19 Conferences, conventions and meetingsPrograms $33,395 · Management $1,183$34,578
IX-22 Depreciation, depletion and amortizationPrograms $2,883$2,883
IX-23 InsuranceManagement $29,414$29,414
IX-24 Other expenses (24a–d)Programs $47,003 · Management $315 · Fundraising $0$47,318
IX-24e All other expensesPrograms $323,451 · Management $10,443 · Fundraising $0$333,894
IX-25 Total functional expensesPrograms $2,811,786 · Management $966,824 · Fundraising $0$3,778,610
Part X · Balance sheet $1,121,318 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,079,874$714,436
X-4 Accounts receivableStart of year $383,753$394,212
X-9 Prepaid expenses and deferred chargesStart of year $21,499$12,670
X-10c Land, buildings and equipment, netStart of year $2,883$0
X-15 Other assetsStart of year $330,107$0
X-16 Total assetsStart of year $1,818,116$1,121,318
X-17 Accounts payable and accrued expensesStart of year $618,886$669,346
X-19 Deferred revenueStart of year $38,705$0
X-25 Other liabilitiesStart of year $330,107$0
X-26 Total liabilitiesStart of year $987,698$669,346
X-27 Net assets without donor restrictionsStart of year $828,418$451,972
X-28 Net assets with donor restrictionsStart of year $2,000$0
X-32 Total net assets or fund balancesStart of year $830,418$451,972
X-33 Total liabilities and net assetsStart of year $1,818,116$1,121,318
Part XI · Reconciliation of net assets $451,972 net assets at year end
XI-1 Total revenue$3,400,164
XI-2 Total expenses$3,778,610
XI-3 Revenue less expenses−$378,446
XI-4 Net assets at start of year$830,418
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$451,972

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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