Blue Oak School FY2021 filing

Tax-deductible

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

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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.
85¢ of each $1 spent went to programs.
$592K 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

FY2021 · 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$592K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% 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
$3.9M
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.5M
+298% vs prior year
Spent
$6.3M
To programs
85%
Net assets
$13.8M
By yearFY2020–FY2024
Revenue
$15.5M
FY2021▲ +298%
Revenue by fiscal year
FY2020$3.9M
FY2021$15.5M
FY2022$11.6M
FY2023$6.0M
FY2024$8.5M
FY2024$8.8M
Expenses
$6.3M
FY2021▲ +12%
Expenses by fiscal year
FY2020$5.6M
FY2021$6.3M
FY2022$6.5M
FY2023$6.4M
FY2024$6.1M
FY2024$7.8M
Net assets
$13.8M
FY2021▲ +199%
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 FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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

85 cents of each dollar spent went to programs.

Program services 85% · $5.4M Management & general 12% · $765K Fundraising 3% · $176K

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

13 people listed on the 990; $592K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Head of Scho
$294,720Pt VII · Sec A
$154,717Pt VII · Sec A
Asst. Head O
$142,800Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Advancement
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

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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 II4 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 $5.4M of program spending, described in the organization's own filed words · FY2020.
01

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

$5.4Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$15.5M
Ln 12
Gifts and grantsLn 1h$11.1M
Fees for servicesLn 2g$3.7M
Other incomeLn 4–11$586K
Money outPt IX
$6.3M
Ln 25
Programscol B$5.4M
Managementcol C$765K
Fundraisingcol D$176K
Owns and owesPt X
$13.8M
net assets · Ln 32
Cash and savingsLn 1–2$813K
Total assetsLn 16$17.7M
LiabilitiesLn 26$3.9M
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11.1M
Noncash giftsLn 1g$5.9M
Fees for servicesLn 2g$3.7M
Investment incomeLn 3−$2K
Other incomeLn 4–11$586K
Total revenueLn 12$15.5M
Assets in detailPt X, end of year
CashLn 1$813K
Cash and savings togetherLn 1–2$813K
InvestmentsLn 11–13$7K
Land, buildings, equipmentLn 10c$11.8M
Total assetsLn 16$17.7M
LiabilitiesLn 26$3.9M
Net assetsLn 32$13.8M
OperationsPt I, VI
EmployeesI 562
VolunteersI 6180
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 FY21End FY21
Cash and savingsLn 1–2$803K$813K
InvestmentsLn 11–13$7K$7K
Land, buildings, equipmentLn 10c$4.9M$11.8M
Total assetsLn 16$8.1M$17.7M
LiabilitiesLn 26$3.5M$3.9M
Net assetsLn 32$4.6M$13.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.1M$1.1M
Other salaries and wagesLn 7$3.4M$2.6M$606K$135K
Professional fundraising feesLn 11e$5K$5K
Office expensesLn 13$221K$196K$20K$4K
OccupancyLn 16$850K$756K$76K$17K
InterestLn 20$61K$54K$6K$1K
Depreciation, depletion and amortizationLn 22$6K$5K$542$121
Other expenses (24a–d)Ln 24$651K$581K$57K$13K
Total functional expensesLn 25$6.3M$5.4M$765K$176K

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 Viewing $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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $15,459,309 across 7 lines filed
VIII-1f All other contributions, gifts and grants$11,130,338
VIII-1g Noncash contributions (included above)$5,915,679
VIII-1h Total contributions, gifts and grants$11,130,338
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,743,399$3,743,399
VIII-3 Investment incomeRelated to mission −$2,476−$2,476
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $588,048$588,048
VIII-12 Total revenueRelated to mission $4,328,971$15,459,309
Part IX · Statement of functional expenses $6,291,330 across 8 lines filed
IX-2 Grants to domestic individualsPrograms $1,131,465$1,131,465
IX-7 Other salaries and wagesPrograms $2,624,762 · Management $605,714 · Fundraising $134,603$3,365,079
IX-11e Professional fundraising feesFundraising $5,331$5,331
IX-13 Office expensesPrograms $196,431 · Management $19,864 · Fundraising $4,414$220,709
IX-16 OccupancyPrograms $756,500 · Management $76,500 · Fundraising $17,000$850,000
IX-20 InterestPrograms $54,496 · Management $5,511 · Fundraising $1,225$61,232
IX-22 Depreciation, depletion and amortizationPrograms $5,366 · Management $542 · Fundraising $121$6,029
IX-24 Other expenses (24a–d)Programs $581,168 · Management $57,288 · Fundraising $13,029$651,485
IX-25 Total functional expensesPrograms $5,350,188 · Management $765,419 · Fundraising $175,723$6,291,330
Part X · Balance sheet $17,662,974 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $802,705$813,182
X-3 Pledges and grants receivableStart of year $981,783$5,029,942
X-9 Prepaid expenses and deferred chargesStart of year $24,360$16,839
X-10c Land, buildings and equipment, netStart of year $4,913,149$11,796,011
X-11 Publicly traded securitiesStart of year $7,000$7,000
X-16 Total assetsStart of year $8,093,532$17,662,974
X-17 Accounts payable and accrued expensesStart of year $795,106$668,341
X-19 Deferred revenueStart of year $899,942$1,393,445
X-24 Unsecured notes and loans payableStart of year $1,298,075$1,332,800
X-26 Total liabilitiesStart of year $3,493,123$3,894,586
X-27 Net assets without donor restrictionsStart of year $2,087,181$9,455,233
X-28 Net assets with donor restrictionsStart of year $2,513,228$4,313,155
X-32 Total net assets or fund balancesStart of year $4,600,409$13,768,388
X-33 Total liabilities and net assetsStart of year $8,093,532$17,662,974
Part XI · Reconciliation of net assets $13,768,388 net assets at year end
XI-1 Total revenue$15,459,309
XI-2 Total expenses$6,291,330
XI-3 Revenue less expenses$9,167,979
XI-4 Net assets at start of year$4,600,409
XI-10 Net assets at end of year$13,768,388

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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