Blue Oak School FY2022 filing

Tax-deductible

Napa, CA501(c)(3)Since 2001EducationEIN 95-4803542Revenue $11.6M in FY2022

On file with the IRSblueoakschool.org1436 Polk St, 94559-2523 · Napa, CATax-exempt since Jan 2004School — 170(b)(1)(A)(ii)

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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.
80¢ of each $1 spent went to programs.
$595K 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

FY2022 · 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
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
$595K
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
18 mo
of spending, in cash
Looks good: 17.7 months of spending in cash; 3 or more.
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
$5.1M
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.6M
-25% vs prior year
Spent
$6.5M
To programs
80%
Net assets
$18.9M
By yearFY2020–FY2024
Revenue
$11.6M
FY2022▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.9M
FY2021$15.5M
FY2022$11.6M
FY2023$6.0M
FY2024$8.5M
FY2024$8.8M
Expenses
$6.5M
FY2022▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.6M
FY2021$6.3M
FY2022$6.5M
FY2023$6.4M
FY2024$6.1M
FY2024$7.8M
Net assets
$18.9M
FY2022▲ +37%
Tap a bar for its year
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 FY2022 Form 990 (year ending June 2022) · 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 Jan 2004.

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% · $5.2M Management & general 15% · $989K Fundraising 5% · $298K

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; $595K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Head of Scho
$294,720Pt VII · Sec A
$154,717Pt VII · Sec A
Asst. Head O
$145,415Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Trustee
$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.

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Provided by the organization

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1 program · $5.2M · in their own filed words · FY2021
01

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

$5.2Mprogram 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 7 funders →
Grants paid · 2 grants · $1.9M · 2023–2024
Unitemized GrantFY2024$940,197
Unitemized GrantFY2023$972,897

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$11.6M
Ln 12
Gifts and grantsLn 1h$6.4M
Fees for servicesLn 2g$4.5M
Other incomeLn 4–11$587K
Money outPt IX
$6.5M
Ln 25
Programscol B$5.2M
Managementcol C$989K
Fundraisingcol D$298K
Owns and owesPt X
$18.9M
net assets · Ln 32
Cash and savingsLn 1–2$9.5M
Total assetsLn 16$23.9M
LiabilitiesLn 26$5.1M
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.4M
Noncash giftsLn 1g$524K
Fees for servicesLn 2g$4.5M
Investment incomeLn 3$8K
Other incomeLn 4–11$587K
Total revenueLn 12$11.6M
Assets in detailPt X, end of year
CashLn 1$9.5M
Cash and savings togetherLn 1–2$9.5M
Land, buildings, equipmentLn 10c$13.0M
Other assetsLn 15$508K
Total assetsLn 16$23.9M
LiabilitiesLn 26$5.1M
Net assetsLn 32$18.9M
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 FY22End FY22
Cash and savingsLn 1–2$813K$9.5M
Land, buildings, equipmentLn 10c$11.8M$13.0M
Total assetsLn 16$17.7M$23.9M
LiabilitiesLn 26$3.9M$5.1M
Net assetsLn 32$13.8M$18.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.1M$1.1M
Other salaries and wagesLn 7$3.8M$2.8M$791K$257K
Office expensesLn 13$186K$167K$16K$4K
OccupancyLn 16$300K$267K$27K$6K
InterestLn 20$92K$82K$8K$2K
Depreciation, depletion and amortizationLn 22$218K$194K$20K$4K
Other expenses (24a–d)Ln 24$696K$544K$127K$25K
Total functional expensesLn 25$6.5M$5.2M$989K$298K

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 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $11,567,188 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,130,338$6,422,500
I-9 Program service revenuePrior year $3,743,399$4,549,667
I-10 Investment incomePrior year −$2,476$8,141
I-11 Other revenuePrior year $588,048$586,880
I-12 Total revenuePrior year $15,459,309$11,567,188
I-13 Grants and similar amounts paidPrior year $1,131,465$1,111,473
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,365,079$3,846,698
I-16a Professional fundraising feesPrior year $5,331$0
I-17 Other expensesPrior year $1,789,455$1,492,281
I-18 Total expensesPrior year $6,291,330$6,450,452
I-19 Revenue less expensesPrior year $9,167,979$5,116,736
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $11,567,188 across 8 lines filed
VIII-1f All other contributions, gifts and grants$6,422,500
VIII-1g Noncash contributions (included above)$523,626
VIII-1h Total contributions, gifts and grants$6,422,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,549,667$4,549,667
VIII-3 Investment incomeRelated to mission $8,141$8,141
VIII-8 Net income from fundraising eventsExcluded from tax −$140,384−$140,384
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $727,264$727,264
VIII-12 Total revenueRelated to mission $5,285,072 · Excluded from tax −$140,384$11,567,188
Part IX · Statement of functional expenses $6,450,452 across 7 lines filed
IX-2 Grants to domestic individualsPrograms $1,111,473$1,111,473
IX-7 Other salaries and wagesPrograms $2,798,263 · Management $791,287 · Fundraising $257,148$3,846,698
IX-13 Office expensesPrograms $166,662 · Management $15,935 · Fundraising $3,780$186,377
IX-16 OccupancyPrograms $267,000 · Management $27,000 · Fundraising $6,000$300,000
IX-20 InterestPrograms $82,151 · Management $8,308 · Fundraising $1,845$92,304
IX-22 Depreciation, depletion and amortizationPrograms $194,032 · Management $19,621 · Fundraising $4,361$218,014
IX-24 Other expenses (24a–d)Programs $543,501 · Management $127,203 · Fundraising $24,882$695,586
IX-25 Total functional expensesPrograms $5,163,082 · Management $989,354 · Fundraising $298,016$6,450,452
Part X · Balance sheet $23,944,668 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $813,182$9,487,797
X-3 Pledges and grants receivableStart of year $5,029,942$932,539
X-9 Prepaid expenses and deferred chargesStart of year $16,839$16,345
X-10c Land, buildings and equipment, netStart of year $11,796,011$13,000,157
X-15 Other assets$507,830
X-16 Total assetsStart of year $17,662,974$23,944,668
X-17 Accounts payable and accrued expensesStart of year $668,341$676,545
X-19 Deferred revenueStart of year $1,393,445$1,765,641
X-24 Unsecured notes and loans payableStart of year $1,332,800$2,117,358
X-26 Total liabilitiesStart of year $3,894,586$5,059,544
X-27 Net assets without donor restrictionsStart of year $9,455,233$10,351,829
X-28 Net assets with donor restrictionsStart of year $4,313,155$8,533,295
X-32 Total net assets or fund balancesStart of year $13,768,388$18,885,124
X-33 Total liabilities and net assetsStart of year $17,662,974$23,944,668
Part XI · Reconciliation of net assets $18,885,124 net assets at year end
XI-1 Total revenue$11,567,188
XI-2 Total expenses$6,450,452
XI-3 Revenue less expenses$5,116,736
XI-4 Net assets at start of year$13,768,388
XI-10 Net assets at end of year$18,885,124

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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