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Live Oak Charter School FY2020 filing

Tax-deductible

Petaluma, CA501(c)(3)Since 2001Education EIN 68-0469314Revenue $2.9M in FY2020

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.
80¢ of each $1 spent went to programs.
$150K 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

FY2020 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$150K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
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
$870K
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
Spent
$3.1M
To programs
80%
Net assets
$489K
By yearFY2020–FY2025
Revenue
$2.9M
FY2020
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
$3.1M
FY2020
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
$489K
FY2020
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 FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Jan 2002.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $2.5M Management & general 20% · $622K

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; $150K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
John Azzizzi
Business Manager / Consortium Director
$102,162Pt VII · Sec A
Justin Tomola
Executive Director (1/2 Year)
$48,275Pt VII · Sec A
$0Pt VII · Sec A
Stacy Ito
Secretary
$0Pt VII · Sec A
James Jensen
Treasurer
$0Pt VII · Sec A
Chris Fox
Member
$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 · $2.5M · in their own filed words · FY2019
01

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

$2.5Mprogram 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 FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$210K
Investment incomeLn 3$11K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.5M
Managementcol C$622K
Owns and owesPt X
$489K
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.4M
LiabilitiesLn 26$870K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Government grantsLn 1e$2.4M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$210K
Investment incomeLn 3$11K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$1.0M
Cash and savings togetherLn 1–2$1.0M
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$1.4M
LiabilitiesLn 26$870K
Net assetsLn 32$489K
OperationsPt I, VI
EmployeesI 559
VolunteersI 6150
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$455K$1.0M
Land, buildings, equipmentLn 10c$9K$7K
Total assetsLn 16$990K$1.4M
LiabilitiesLn 26$310K$870K
Net assetsLn 32$680K$489K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$206K$206K
Other salaries and wagesLn 7$1.4M$1.3M$175K
Pension plan contributionsLn 8$299K$228K$71K
Other employee benefitsLn 9$274K$213K$61K
Payroll taxesLn 10$73K$52K$22K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$11K$11K
Other fees for servicesLn 11g$97K$72K$25K
Advertising and promotionLn 12$362$362
Office expensesLn 13$41K$29K$11K
OccupancyLn 16$265K$250K$14K
Conferences, conventions and meetingsLn 19$17K$15K$2K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$372K$372K$0$0
All other expensesLn 24e$4K$2$4K
Total functional expensesLn 25$3.1M$2.5M$622K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2020 990 (6 parts)
Part I · Summary $2,936,999 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,940,196$2,716,618
I-9 Program service revenuePrior year $227,484$209,623
I-10 Investment incomePrior year $12,126$10,758
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,179,806$2,936,999
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 $2,476,270$2,300,202
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $876,063$827,973
I-18 Total expensesPrior year $3,352,333$3,128,175
I-19 Revenue less expensesPrior year −$172,527−$191,176
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,936,999 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$246,162
VIII-1e Government grants$2,432,323
VIII-1f All other contributions, gifts and grants$38,133
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$2,716,618
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $209,623 · Unrelated business $0 · Excluded from tax $0$209,623
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $10,758$10,758
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $209,623 · Unrelated business $0 · Excluded from tax $10,758$2,936,999
Part IX · Statement of functional expenses $3,128,175 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $206,187$206,187
IX-7 Other salaries and wagesPrograms $1,273,013 · Management $174,835$1,447,848
IX-8 Pension plan contributionsPrograms $227,868 · Management $70,993$298,861
IX-9 Other employee benefitsPrograms $213,346 · Management $60,528$273,874
IX-10 Payroll taxesPrograms $51,748 · Management $21,684$73,432
IX-11b Legal feesManagement $5,520$5,520
IX-11c Accounting feesManagement $10,710$10,710
IX-11g Other fees for servicesPrograms $72,148 · Management $24,908$97,056
IX-12 Advertising and promotionManagement $362$362
IX-13 Office expensesPrograms $29,312 · Management $11,307$40,619
IX-16 OccupancyPrograms $250,498 · Management $14,404$264,902
IX-19 Conferences, conventions and meetingsPrograms $15,016 · Management $1,723$16,739
IX-22 Depreciation, depletion and amortizationPrograms $1,757$1,757
IX-23 InsuranceManagement $14,928$14,928
IX-24 Other expenses (24a–d)Programs $371,686 · Management $0 · Fundraising $0$371,686
IX-24e All other expensesPrograms $2 · Management $3,692$3,694
IX-25 Total functional expensesPrograms $2,506,394 · Management $621,781 · Fundraising $0$3,128,175
Part X · Balance sheet $1,359,059 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $455,408$1,024,747
X-4 Accounts receivableStart of year $525,988$325,709
X-9 Prepaid expenses and deferred charges$1,575
X-10c Land, buildings and equipment, netStart of year $8,785$7,028
X-16 Total assetsStart of year $990,181$1,359,059
X-17 Accounts payable and accrued expensesStart of year $310,084$406,938
X-24 Unsecured notes and loans payable$463,200
X-26 Total liabilitiesStart of year $310,084$870,138
X-27 Net assets without donor restrictionsStart of year $680,097$488,921
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $680,097$488,921
X-33 Total liabilities and net assetsStart of year $990,181$1,359,059
Part XI · Reconciliation of net assets $488,921 net assets at year end
XI-1 Total revenue$2,936,999
XI-2 Total expenses$3,128,175
XI-3 Revenue less expenses−$191,176
XI-4 Net assets at start of year$680,097
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$488,921

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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