Blue Oak School FY2024 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.
84¢ of each $1 spent went to programs.
$764K 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

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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$764K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 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
$13.9M
40% of total assets
Looks good: liabilities are 40% 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
$8.5M
+43% vs prior year
Spent
$6.1M
To programs
84%
Net assets
$20.7M
By yearFY2020–FY2024
Revenue
$8.5M
FY2024▲ +43%
Revenue by fiscal year
FY2020$3.9M
FY2021$15.5M
FY2022$11.6M
FY2023$6.0M
FY2024$8.5M
FY2024$8.8M
Expenses
$6.1M
FY2024▼ -5%
Expenses by fiscal year
FY2020$5.6M
FY2021$6.3M
FY2022$6.5M
FY2023$6.4M
FY2024$6.1M
FY2024$7.8M
Net assets
$20.7M
FY2024▲ +12%
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 (year ending June 2024) · 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

84 cents of each dollar spent went to programs.

Program services 84% · $5.1M Management & general 11% · $692K Fundraising 5% · $286K

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

19 people listed on the 990; $764K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Head of Scho
$308,200Pt VII · Sec A
Asst. Head O
$162,240Pt VII · Sec A
Asst Head of
$157,500Pt VII · Sec A
Dir of Devel
$136,250Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$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 II8 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 · $5.1M · in their own filed words · FY2023
01

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

$5.1Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$8.5M
Ln 12
Fees for servicesLn 2g$4.6M
Gifts and grantsLn 1h$3.8M
Other incomeLn 4–11$49K
Money outPt IX
$6.1M
Ln 25
Programscol B$5.1M
Managementcol C$692K
Fundraisingcol D$286K
Owns and owesPt X
$20.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$34.6M
LiabilitiesLn 26$13.9M
PeoplePt VI, VII
19
listed · VII A
PaidVII A4
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Noncash giftsLn 1g$188K
Fees for servicesLn 2g$4.6M
Investment incomeLn 3$35K
Other incomeLn 4–11$49K
Gains on assetsLn 7−$7K
Total revenueLn 12$8.5M
Assets in detailPt X, end of year
CashLn 1$395K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.8M
InvestmentsLn 11–13$531K
Land, buildings, equipmentLn 10c$32.2M
Other assetsLn 15$41K
Total assetsLn 16$34.6M
LiabilitiesLn 26$13.9M
Net assetsLn 32$20.7M
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 FY24End FY24
Cash and savingsLn 1–2$3.3M$1.8M
InvestmentsLn 11–13$521K$531K
Land, buildings, equipmentLn 10c$19.6M$32.2M
Total assetsLn 16$24.1M$34.6M
LiabilitiesLn 26$5.6M$13.9M
Net assetsLn 32$18.5M$20.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$973K$973K
Pay of current officers, directors and key staffLn 5$308K$243K$43K$22K
Other salaries and wagesLn 7$3.3M$2.6M$462K$238K
Office expensesLn 13$211K$188K$19K$4K
OccupancyLn 16$305K$272K$27K$6K
InterestLn 20$55K$49K$5K$1K
Depreciation, depletion and amortizationLn 22$219K$188K$25K$6K
Other expenses (24a–d)Ln 24$639K$525K$107K$7K
All other expensesLn 24e$52K$46K$5K$1K
Total functional expensesLn 25$6.1M$5.1M$692K$286K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $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 $8,522,573 across 9 lines filed
VIII-1f All other contributions, gifts and grants$3,831,379
VIII-1g Noncash contributions (included above)$187,645
VIII-1h Total contributions, gifts and grants$3,831,379
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,606,515$4,606,515
VIII-3 Investment incomeExcluded from tax $41,903$41,903
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$6,712−$6,712
VIII-8 Net income from fundraising eventsExcluded from tax −$26,456−$26,456
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $75,944$75,944
VIII-12 Total revenueRelated to mission $4,682,459 · Excluded from tax $8,735$8,522,573
Part IX · Statement of functional expenses $6,077,762 across 9 lines filed
IX-2 Grants to domestic individualsPrograms $972,897$972,897
IX-5 Pay of current officers, directors and key staffPrograms $243,134 · Management $42,910 · Fundraising $22,156$308,200
IX-7 Other salaries and wagesPrograms $2,616,593 · Management $461,801 · Fundraising $238,421$3,316,815
IX-13 Office expensesPrograms $187,788 · Management $18,656 · Fundraising $4,467$210,911
IX-16 OccupancyPrograms $271,561 · Management $26,979 · Fundraising $6,460$305,000
IX-20 InterestPrograms $48,946 · Management $4,863 · Fundraising $1,164$54,973
IX-22 Depreciation, depletion and amortizationPrograms $188,283 · Management $24,521 · Fundraising $5,871$218,675
IX-24 Other expenses (24a–d)Programs $524,531 · Management $107,282 · Fundraising $6,814$638,627
IX-24e All other expensesPrograms $46,000 · Management $4,570 · Fundraising $1,094$51,664
IX-25 Total functional expensesPrograms $5,099,733 · Management $691,582 · Fundraising $286,447$6,077,762
Part X · Balance sheet $34,619,701 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $653,556$395,424
X-2 Savings and temporary cash investmentsStart of year $2,626,776$1,356,210
X-3 Pledges and grants receivableStart of year $360,390$111,159
X-10c Land, buildings and equipment, netStart of year $19,602,515$32,184,578
X-11 Publicly traded securitiesStart of year $521,409$531,153
X-15 Other assetsStart of year $339,479$41,177
X-16 Total assetsStart of year $24,122,565$34,619,701
X-17 Accounts payable and accrued expensesStart of year $1,596,121$3,574,161
X-19 Deferred revenueStart of year $1,676,081$1,694,665
X-25 Other liabilitiesStart of year $358,760$253,881
X-26 Total liabilitiesStart of year $5,630,862$13,924,641
X-27 Net assets without donor restrictionsStart of year $16,707,557$20,113,907
X-28 Net assets with donor restrictionsStart of year $1,784,146$581,153
X-32 Total net assets or fund balancesStart of year $18,491,703$20,695,060
X-33 Total liabilities and net assetsStart of year $24,122,565$34,619,701
Part XI · Reconciliation of net assets $20,695,060 net assets at year end
XI-1 Total revenue$8,522,573
XI-2 Total expenses$6,077,762
XI-3 Revenue less expenses$2,444,811
XI-4 Net assets at start of year$18,491,703
XI-7 Investment expenses−$57,401
XI-9 Other changes in net assets−$184,053
XI-10 Net assets at end of year$20,695,060

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

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