Blue Oak School

Tax-deductible

Napa, CA501(c)(3)Since 2001EducationEIN 95-4803542

Blue oak school offers a challenging and stimulating education to children of diverse backgrounds and interests. Balancing structure with choice and the requirements of the group with the gifts of the individual, the school holds itself to the highest standards of responsible educational innovation, so the school and teachers nurture the development of character and foster confidence, creativity, flexibility and curiosity in each child. Students in turn encourage each other to learn. Relationships among freedom, responsibility, community and environment are explored through studies that engage students as stewards in service to the school, the region and the world.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 180 volunteers and 62 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $2.9M a year · 32% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.0M
to officers and key staff · 13% of spending
Top officer’s pay higher than 96% of similar orgs
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $384K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$12.9M
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.8M
+3% vs prior year
Spent
$7.8M
To programs
87%
Net assets
$21.7M
By yearFY2020–FY2024
Revenue
$8.8M
FY2024▲ +3%
Revenue by fiscal year
FY2020$3.9M
FY2021$15.5M
FY2022$11.6M
FY2023$6.0M
FY2024$8.5M
FY2024$8.8M
Expenses
$7.8M
FY2024▲ +28%
Expenses by fiscal year
FY2020$5.6M
FY2021$6.3M
FY2022$6.5M
FY2023$6.4M
FY2024$6.1M
FY2024$7.8M
Net assets
$21.7M
FY2024▲ +5%
Net assets by fiscal year
FY2020$4.6M
FY2021$13.8M
FY2022$18.9M
FY2023$18.5M
FY2024$20.7M
FY2024$21.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2004.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $6.8M Management & general 8% · $655K Fundraising 4% · $328K

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

Who runs it and what they're paid

20 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation
Head of Scho
$310,887Pt VII · Sec A
Dir. of Admi
$167,513Pt VII · Sec A
Asst. Head O
$162,620Pt VII · Sec A
Dir of Devel
$155,000Pt VII · Sec A
$138,160Pt VII · Sec A
Teacher
$102,776Pt VII · Sec A
Facility/Tru
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Jonathan Fulk’s $311K as Head of Scho is at the 96th 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jonathan Fulk$310,887$308,200$297,000———
Dan Schwartz———$294,720$294,720$273,430
Meredith Wilson$167,513$162,240$156,000$145,415$142,800$113,524
Dawn Carleton$162,620$157,500————
Etta Williams$155,000—$125,000———
Jennifer Fotherby———$154,717$154,717$135,562
Joseph McKown$138,160—————
Marietta Williams—$136,250————

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 Blue Oak School executive salaries →

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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 15aNo
  • Loans to or from officersSch L · Pt II7 listed

Programs and updates

Educates children from kindergarten through eighth grade in a non-denominational setting.

Provided by the organization

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1 program service account for $6.8M of program spending, described in the organization's own filed words · FY2024.
01

Non-denominational independent school providing educational instruction grades kindergarten through eighth.

$6.8Mprogram expense

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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 7 funders →
Grants paid · 2 grants · $1.9M · 2023–2024
Unitemized GrantFY2024$940,197
Unitemized GrantFY2023$972,897

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.8M
Ln 12
Fees for servicesLn 2g$4.7M
Gifts and grantsLn 1h$2.5M
Other incomeLn 4–11$1.5M
Money outPt IX
$7.8M
Ln 25
Programscol B$6.8M
Managementcol C$655K
Fundraisingcol D$328K
Owns and owesPt X
$21.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$34.6M
LiabilitiesLn 26$12.9M
PeoplePt VI, VII
20
listed · VII A
PaidVII A6
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.5M
Noncash giftsLn 1g$640K
Fees for servicesLn 2g$4.7M
Investment incomeLn 3$29K
Other incomeLn 4–11$1.5M
Total revenueLn 12$8.8M
Assets in detailPt X, end of year
CashLn 1$231K
SavingsLn 2$807K
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$542K
Land, buildings, equipmentLn 10c$32.8M
Other assetsLn 15$64K
Total assetsLn 16$34.6M
LiabilitiesLn 26$12.9M
Net assetsLn 32$21.7M
OperationsPt I, VI
EmployeesI 562
VolunteersI 6180
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$1.8M$1.0M
InvestmentsLn 11–13$531K$542K
Land, buildings, equipmentLn 10c$32.2M$32.8M
Total assetsLn 16$34.6M$34.6M
LiabilitiesLn 26$13.9M$12.9M
Net assetsLn 32$20.7M$21.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$940K$940K
Other salaries and wagesLn 7$3.4M$2.7M$477K$263K
Payroll taxesLn 10$618K$540K$50K$28K
Accounting feesLn 11c$94K$70K$18K$6K
Other fees for servicesLn 11g$132K$122K$8K$2K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$36K$33K$2K$535
Information technologyLn 14$34K$31K$2K$2K
OccupancyLn 16$340K$313K$22K$5K
TravelLn 17$2K$1K$106$24
Conferences, conventions and meetingsLn 19$23K$19K$436$4K
InterestLn 20$618K$618K
Depreciation, depletion and amortizationLn 22$961K$884K$63K$14K
InsuranceLn 23$112K$105K$6K$1K
Other expenses (24a–d)Ln 24$389K$385K$3K$599
All other expensesLn 24e$53K$46K$4K$3K
Total functional expensesLn 25$7.8M$6.8M$655K$328K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $8.5M$6.1M$2.4M$20.7M 990 PDF
FY2023 $6.0M$6.4M−$393K$18.5M 990 PDF
FY2022 $11.6M$6.5M$5.1M$18.9M 990 PDF
FY2021 $15.5M$6.3M$9.2M$13.8M 990 PDF
FY2020 $3.9M$5.6M−$1.8M$4.6M 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $8,787,977 across 8 lines filed
Lines not itemized here account for $39,810 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,514,290
VIII-1g Noncash contributions (included above)$640,067
VIII-1h Total contributions, gifts and grants$2,514,290
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,686,317$4,686,317
VIII-3 Investment incomeExcluded from tax $29,273$29,273
VIII-8 Net income from fundraising eventsExcluded from tax −$73,924−$73,924
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,592,211$1,592,211
VIII-12 Total revenueRelated to mission $6,318,338 · Excluded from tax −$44,651$8,787,977
Part IX · Statement of functional expenses $7,788,682 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $940,197$940,197
IX-7 Other salaries and wagesPrograms $2,685,869 · Management $476,863 · Fundraising $262,803$3,425,535
IX-10 Payroll taxesPrograms $540,333 · Management $50,182 · Fundraising $27,656$618,171
IX-11c Accounting feesPrograms $70,421 · Management $17,758 · Fundraising $5,679$93,858
IX-11g Other fees for servicesPrograms $121,970 · Management $7,910 · Fundraising $1,793$131,673
IX-12 Advertising and promotionPrograms $12,302$12,302
IX-13 Office expensesPrograms $33,170 · Management $2,359 · Fundraising $535$36,064
IX-14 Information technologyPrograms $30,532 · Management $2,171 · Fundraising $1,718$34,421
IX-16 OccupancyPrograms $312,533 · Management $22,224 · Fundraising $5,038$339,795
IX-17 TravelPrograms $1,484 · Management $106 · Fundraising $24$1,614
IX-19 Conferences, conventions and meetingsPrograms $18,716 · Management $436 · Fundraising $3,917$23,069
IX-20 InterestPrograms $617,622$617,622
IX-22 Depreciation, depletion and amortizationPrograms $883,577 · Management $62,833 · Fundraising $14,242$960,652
IX-23 InsurancePrograms $105,367 · Management $5,619 · Fundraising $1,274$112,260
IX-24 Other expenses (24a–d)Programs $385,434 · Management $2,643 · Fundraising $599$388,676
IX-24e All other expensesPrograms $46,153 · Management $4,020 · Fundraising $2,600$52,773
IX-25 Total functional expensesPrograms $6,805,680 · Management $655,124 · Fundraising $327,878$7,788,682
Part X · Balance sheet $34,598,709 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $395,424$231,107
X-2 Savings and temporary cash investmentsStart of year $1,356,210$806,629
X-3 Pledges and grants receivableStart of year $111,159$103,606
X-9 Prepaid expenses and deferred charges$7,894
X-10c Land, buildings and equipment, netStart of year $32,184,578$32,842,917
X-11 Publicly traded securitiesStart of year $531,153$542,438
X-15 Other assetsStart of year $41,177$64,118
X-16 Total assetsStart of year $34,619,701$34,598,709
X-17 Accounts payable and accrued expensesStart of year $3,574,161$810,204
X-19 Deferred revenueStart of year $1,694,665$2,014,354
X-25 Other liabilitiesStart of year $253,881$363,026
X-26 Total liabilitiesStart of year $13,924,641$12,904,352
X-27 Net assets without donor restrictionsStart of year $20,113,907$21,151,919
X-28 Net assets with donor restrictionsStart of year $581,153$542,438
X-32 Total net assets or fund balancesStart of year $20,695,060$21,694,357
X-33 Total liabilities and net assetsStart of year $34,619,701$34,598,709
Part XI · Reconciliation of net assets $21,694,357 net assets at year end
XI-1 Total revenue$8,787,977
XI-2 Total expenses$7,788,682
XI-3 Revenue less expenses$999,295
XI-4 Net assets at start of year$20,695,060
XI-9 Other changes in net assets$2
XI-10 Net assets at end of year$21,694,357

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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