Aurora School INC FY2020 filing

Tax-deductible

Oakland, CA501(c)(3)Since 1989EIN 94-3080476Revenue $3.3M in FY2020

On file with the IRSauroraschool.org40 Dulwich Rd, 94618-2200 · Oakland, CATax-exempt since Aug 1990School — 170(b)(1)(A)(ii)

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Aurora Schools mission is to nurture childrens love of learning by cultivating academic excellence, emotional intelligence, and social engagement.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$173K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $136K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$173K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $56K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.2M
59% of total assets
Fine: liabilities are 59% 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
$3.3M
Spent
$2.9M
To programs
81%
Net assets
$1.6M
By yearFY2020–FY2024
Revenue
$3.3M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$3.3M
FY2021$3.3M
FY2022$3.3M
FY2023$3.7M
FY2024$4.2M
FY2024$4.1M
Expenses
$2.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.9M
FY2021$3.2M
FY2022$3.4M
FY2023$3.5M
FY2024$4.1M
FY2024$4.3M
Net assets
$1.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$1.8M
FY2022$1.6M
FY2023$1.7M
FY2024$1.8M
FY2024$1.7M

From the FY2020 Form 990 (year ending July 2020) · 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: FY2024. IRS ruling in Aug 1990.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $2.4M Management & general 18% · $516K Fundraising 1% · $36K

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; $173K 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
Head of School
$173,286Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Abigayil Koss$196,468$191,149$187,008$186,005$174,078$173,286

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

Nurturing children's love of learning through academic, emotional, and social growth.

Provided by the organization

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1 program · $2.4M · in their own filed words · FY2019
01

Operation of kindergarten through fifth grade school program to support the development of academic and social excellence with children in a child- centered, non-competitive environment. Total students: 92 All grants awarded based on financial need.

$2.4Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 6 grants · $3.0M · 2019–2024
Unitemized GrantFY2024$588,517
Unitemized GrantFY2023$536,996
Unitemized GrantFY2022$390,224
Unitemized GrantFY2021$406,520
Unitemized GrantFY2020$523,949
Unitemized GrantFY2019$542,051

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$2.8M
Gifts and grantsLn 1h$404K
Investment incomeLn 3$39K
Money outPt IX
$2.9M
Ln 25
Programscol B$2.4M
Managementcol C$516K
Fundraisingcol D$36K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$3.8M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$404K
Government grantsLn 1e$287K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$39K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$924K
SavingsLn 2$142K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$133K
Other assetsLn 15$1K
Total assetsLn 16$3.8M
LiabilitiesLn 26$2.2M
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 540
VolunteersI 650
Fiscal year endsHeaderJuly
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 FY20End FY20
Cash and savingsLn 1–2$881K$1.1M
InvestmentsLn 11–13$1.3M$1.3M
Land, buildings, equipmentLn 10c$154K$133K
Total assetsLn 16$2.6M$3.8M
LiabilitiesLn 26$1.4M$2.2M
Net assetsLn 32$1.2M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$542K$542K
Pay of current officers, directors and key staffLn 5$189K$179K$8K$2K
Other salaries and wagesLn 7$1.1M$882K$237K$21K
Pension plan contributionsLn 8$24K$19K$5K$0
Other employee benefitsLn 9$137K$110K$27K$0
Payroll taxesLn 10$107K$86K$19K$2K
Accounting feesLn 11c$99K$0$99K$0
Investment management feesLn 11f$11K$0$11K$0
Other fees for servicesLn 11g$89K$71K$18K$0
Advertising and promotionLn 12$37K$37K$0$0
Office expensesLn 13$57K$45K$10K$1K
Information technologyLn 14$22K$18K$4K$439
OccupancyLn 16$355K$284K$64K$7K
TravelLn 17$347$347$0$0
Conferences, conventions and meetingsLn 19$19K$15K$3K$380
Depreciation, depletion and amortizationLn 22$45K$36K$8K$896
InsuranceLn 23$15K$12K$3K$300
Other expenses (24a–d)Ln 24$42K$41K$215$0
Total functional expensesLn 25$2.9M$2.4M$516K$36K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $4.2M$4.1M$100K$1.8M 990 PDF
FY2023 $3.7M$3.5M$206K$1.7M 990 PDF
FY2022 $3.3M$3.4M−$95K$1.6M 990 PDF
FY2021 $3.3M$3.2M$129K$1.8M 990 PDF
FY2020 Viewing $3.3M$2.9M$340K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $3,270,273 revenue, 12 lines filed
I-8 Contributions and grants$404,365
I-9 Program service revenue$2,826,754
I-10 Investment income$39,154
I-11 Other revenue$0
I-12 Total revenue$3,270,273
I-13 Grants and similar amounts paid$542,051
I-14 Benefits paid to members$0
I-15 Salaries and benefits$1,597,932
I-16a Professional fundraising fees$0
I-17 Other expenses$790,208
I-18 Total expenses$2,930,191
I-19 Revenue less expenses$340,082
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 $3,270,273 across 6 lines filed
VIII-1e Government grants$286,600
VIII-1f All other contributions, gifts and grants$117,765
VIII-1h Total contributions, gifts and grants$404,365
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$2,826,754
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $39,154$39,154
VIII-12 Total revenueRelated to mission $2,826,754 · Unrelated business $0 · Excluded from tax $39,154$3,270,273
Part IX · Statement of functional expenses $2,930,191 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $542,051$542,051
IX-5 Pay of current officers, directors and key staffPrograms $179,376 · Management $7,553 · Fundraising $1,888$188,817
IX-7 Other salaries and wagesPrograms $882,330 · Management $236,722 · Fundraising $21,243$1,140,295
IX-8 Pension plan contributionsPrograms $19,245 · Management $4,811 · Fundraising $0$24,056
IX-9 Other employee benefitsPrograms $109,981 · Management $27,495 · Fundraising $0$137,476
IX-10 Payroll taxesPrograms $85,830 · Management $19,312 · Fundraising $2,146$107,288
IX-11c Accounting feesPrograms $0 · Management $98,656 · Fundraising $0$98,656
IX-11f Investment management feesPrograms $0 · Management $10,643 · Fundraising $0$10,643
IX-11g Other fees for servicesPrograms $71,068 · Management $18,186 · Fundraising $0$89,254
IX-12 Advertising and promotionPrograms $36,942 · Management $0 · Fundraising $0$36,942
IX-13 Office expensesPrograms $45,455 · Management $10,227 · Fundraising $1,136$56,818
IX-14 Information technologyPrograms $17,543 · Management $3,947 · Fundraising $439$21,929
IX-16 OccupancyPrograms $284,176 · Management $63,940 · Fundraising $7,104$355,220
IX-17 TravelPrograms $347 · Management $0 · Fundraising $0$347
IX-19 Conferences, conventions and meetingsPrograms $15,187 · Management $3,417 · Fundraising $380$18,984
IX-22 Depreciation, depletion and amortizationPrograms $35,829 · Management $8,062 · Fundraising $896$44,787
IX-23 InsurancePrograms $11,992 · Management $2,698 · Fundraising $300$14,990
IX-24 Other expenses (24a–d)Programs $41,423 · Management $215 · Fundraising $0$41,638
IX-25 Total functional expensesPrograms $2,378,775 · Management $515,884 · Fundraising $35,532$2,930,191
Part X · Balance sheet $3,786,705 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $740,054$924,397
X-2 Savings and temporary cash investmentsStart of year $141,323$141,877
X-4 Accounts receivableStart of year $224,717$1,236,700
X-9 Prepaid expenses and deferred chargesStart of year $54,428$29,349
X-10c Land, buildings and equipment, netStart of year $153,730$133,023
X-11 Publicly traded securitiesStart of year $1,285,926$1,320,359
X-15 Other assetsStart of year $1,000$1,000
X-16 Total assetsStart of year $2,601,178$3,786,705
X-17 Accounts payable and accrued expensesStart of year $202,470$165,368
X-19 Deferred revenueStart of year $1,185,826$2,066,467
X-26 Total liabilitiesStart of year $1,388,296$2,231,835
X-27 Net assets without donor restrictionsStart of year $1,199,872$1,540,410
X-28 Net assets with donor restrictionsStart of year $13,010$14,460
X-32 Total net assets or fund balancesStart of year $1,212,882$1,554,870
X-33 Total liabilities and net assetsStart of year $2,601,178$3,786,705
Part XI · Reconciliation of net assets $1,554,870 net assets at year end
XI-1 Total revenue$3,270,273
XI-2 Total expenses$2,930,191
XI-3 Revenue less expenses$340,082
XI-4 Net assets at start of year$1,212,882
XI-5 Net unrealized gains (losses) on investments$1,906
XI-10 Net assets at end of year$1,554,870

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

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