2026-03-13T14:49:05-05:00 2025-06-30 941250261 LINDQUIST VON HUSEN & JOYCE LLP 301 HOWARD STREET SUITE 850 SAN FRANCISCO CA 94105 990 2024-07-01 942153158 LIVE OAK A LEARNING CENTER FOR CHILDREN LIVE 4158618840 1555 MARIPOSA STREET SAN FRANCISCO CA 94107 VIRGINIA PAIK HEAD OF SCHOOL 4158618840 2026-03-09 1 0 KYLE GANLEY P01443362 4159579999 2024 2025-03-06 01:10:19Z VIRGINIA PAIK 1555 MARIPOSA STREET SAN FRANCISCO CA 94107 33467399 0 X WWW.LIVEOAKSF.ORG X 1971 CA SEE SCHEDULE O.LIVE OAK SCHOOL OPERATES A CAMPUS OF 418 K-8 STUDENTS, PROVIDING THEM WITH HIGH QUALITY CLASSROOM INSTRUCTION, EXTENDED DAY PROGRAM SERVICES, ATHLETICS, AND EXPERIENTIAL PROGRAMS (FIELD TRIPS, OUTDOOR EDUCATION, OVERNIGHT TRIPS). 22 20 159 200 0 0 1379620 3353265 18751922 19961428 517291 49948 0 0 20648833 23364641 3095037 3234699 0 0 10585490 11172655 0 0 1026334 6738580 7199687 20419107 21607041 229726 1757600 60253601 61737032 37636040 37041913 22617561 24695119 LIVE OAK SCHOOL SUPPORTS THE POTENTIAL AND PROMISE OF EACH STUDENT. 0 0 18248392 3234699 19194268 EDUCATIONAL PROGRAM: LIVE OAK SCHOOL ENROLLED 418 STUDENTS AND OPERATED 174 SCHOOL DAYS WITH 90 STAFF. 746561 767160 EXTENDED DAY PROGRAM: PROGRAMMING INCLUDES EXTENDED DAY, HOLIDAY CARE, ROOTS AND BRANCHES (SOCCER, TAEKWONDO, STEM, MUSIC, LANGUAGE, ETC). 18994953 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 159 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 4158618840 1555 MARIPOSA STREET SAN FRANCISCO CA 94107 DIANA LIE CHAIRPERSON 2.00 X X 0 0 0 EVAN WOLF VICE CHAIRPERSON 2.00 X X 0 0 0 AJAY GOPAL TREASURER 2.00 X X 0 0 0 JULES DAY SECRETARY 2.00 X X 0 0 0 ROSEANNE BARRY TRUSTEE 2.00 X 0 0 0 RACHEL BERNSTEIN TRUSTEE 2.00 X 0 0 0 JOANNE CRONIN TRUSTEE 2.00 X 0 0 0 AMBROSIA FISHER TRUSTEE 2.00 X 0 0 0 PHIL GUTIERREZ TRUSTEE 2.00 X 0 0 0 SAM HONG TRUSTEE 2.00 X 0 0 0 NATE LUNDY TRUSTEE 2.00 X 0 0 0 BRENDA MCCONATHY TRUSTEE 2.00 X 0 0 0 CORY MICKELS TRUSTEE 2.00 X 0 0 0 TOM MURPHY TRUSTEE 2.00 X 0 0 0 GINA PATTERSON TRUSTEE 2.00 X 0 0 0 JACK POINDEXTER TRUSTEE 2.00 X 0 0 0 ANDREA SAINT-PRIX TRUSTEE 2.00 X 0 0 0 PATRICK SCOTT TRUSTEE 2.00 X 0 0 0 GAURAV SHARMA TRUSTEE 2.00 X 0 0 0 AUDREY SORIANO TRUSTEE/FACULTY 40.00 X 91233 0 15904 VOLTAIRE VILLANUEVA TRUSTEE 2.00 X 0 0 0 NICOLE ZAHEED TRUSTEE/FACULTY 40.00 X 100696 0 16621 VIRGINIA PAIK HEAD OF SCHOOL 60.00 X 669940 0 44192 AJ VIOLA CHIEF FINANCIAL OFFICER 50.00 X 111997 0 10491 TANYA SUSOEV ASSOCIATE HEAD OF SCHOOL 50.00 X 204278 0 13001 FRANCISCA GUZMAN DIRECTOR OF ADVANCEMENT 50.00 X 183436 0 19804 MAURICE HILL DIRECTOR OF ADMISSIONS & ENROLLMENT 50.00 X 171013 0 18302 LIANNA KALI DIR. OF INSTRUCTIONAL INNOVATION 50.00 X 152937 0 17607 VIVIAN TSE CONTROLLER 50.00 X 139133 0 26109 ERIK PAXMAN - THRU 062024 FORMER DIR. OF FINANCE & OPS. 50.00 X 167779 0 15521 1992442 0 197552 29 1 1 0 KRMR LLC 683 BRANNAN STREET 308 SAN FRANCISCO CA 94107 LANDLORD 1189865 DARIOUSH EPICURUS INC 900 DOOLITTLE DR 7A SAN LEANDRO CA 94577 SCHOOL LUNCH PROVIDER 751987 HINES SERVICES LLC PO BOX 97 MORGAN HILL CA 95038 FACILITY MANAGEMENT 613848 PROJECT POTRERO PLAY LLC 65 29TH STREET SAN FRANCISCO CA 94110 AFTER SCHOOL SPORTS 215085 CANON FINANCIAL SERVICES 14904 COLLECTIONS CENTER DRIVE CHICAGO IL 606930149 PRINTER LEASE 121152 5 1906038 1447227 63962 3353265 TUITION & FEES 611600 19880132 19880132 OTHER INCOME 611600 81296 81296 19961428 174425 174425 9978281 10102758 -124477 -124477 -124477 23364641 19961428 0 49948 3234699 3234699 1265859 1047625 145447 72787 8053083 6664731 925299 463053 453296 375147 52084 26065 701741 580761 80630 40350 698676 578224 80278 40174 48577 46770 1355 452 58197 56032 1624 541 194159 186936 5417 1806 314925 135081 179844 1409093 1367102 41991 237284 228457 6620 2207 1175892 1132150 32807 10935 94482 90967 2636 879 OTHER PROGRAM EXPENSES 1576279 1576279 FACILITIES MAINT/REPAIR 709909 683501 19806 6602 LUNCH PROGRAM 688364 688364 UTILITIES 300135 288970 8374 2791 392391 168238 46305 177848 21607041 18994953 1585754 1026334 6448063 7181418 3745164 113117 72473 454842 459863 36158037 13808054 19574321 22349983 10125176 12135751 19792918 19537544 60253601 61737032 1106952 1262127 8975835 8631899 7056021 6775450 162499 20334733 20372437 37636040 37041913 X 19727403 21738298 2890158 2956821 22617561 24695119 60253601 61737032 1757600 571182 -251224 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2502174 340289 -66435 2776028 2461596 40578 2502174 2480836 -19240 2461596 2856228 -375392 2480836 2262300 593928 2856228 0.73409 0.26591 0 0 5650090 5650090 20512623 8707455 11805168 6124907 1935815 4189092 3784578 3078945 705633 85839 85839 0 22349983 SECURITY AND TERMINATION DEPOSIT 120661 RIGHT-OF-USE ASSET OPERATING LEASE 18895419 RIGHT-OF-USE ASSET FINANCE LEASE 462231 CONSTRUCTION IN PROGRESS 59233 19537544 INTEREST PAYABLE, NET 16676 OPERATING LEASE LIABILITY 19846279 FINANCE LEASE LIABILITY 509463 OTHER PAYABLES 19 20372437 X 20701124 571182 571182 20129942 3234699 3234699 23364641 18372342 0 18372342 3234699 3234699 21607041 PART X, LINE 2: MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. LIVE OAK'S FEDERAL AND STATE INFORMATION RETURNS FOR THE YEARS 2021 THROUGH 2024 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS & ASSISTANCE 3,234,699. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS & ASSISTANCE 3,234,699. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS POSTED ON THE SCHOOL WEBSITE. 1 TUITION ASSISTANCE TO STUDENTS - REDUCED FEES 93 3129581 ACTUAL AMOUNT TUITION REDUCTION TUITION ASSISTANCE TO STUDENTS - TCEI GRANT 2 105118 PART I, LINE 2: GENERALLY, ADJUSTED TUITION AWARDS CONSTITUTE A REDUCTION IN TUITION AND A REDUCTION IN THE COST OF ACTIVITIES, RATHER THAN A CASH AWARD, SO IT CAN ONLY BE USED FOR THE INTENDED PURPOSE. PART III, COLUMN (F) DESCRIPTION OF NON-CASH ASSISTANCE : LIVE OAK SCHOOL'S ADJUSTED TUITION PROGRAM ENABLES FAMILIES OF MANY SOCIO-ECONOMIC BACKGROUNDS TO AFFORD A LIVE OAK EDUCATION. TO PARTICIPATE IN THE ADJUSTED TUITION PROGRAM, FAMILIES SUBMIT THEIR HOUSEHOLD FINANCIAL INFORMATION THROUGH A THIRD PARTY VENDOR. THE INFORMATION, INCLUDING TAX RETURNS, IS REVIEWED BY A COMMITTEE AND AN AFFORDABLE TUITION LEVEL IS SET FOR THE FAMILY. THE ADJUSTED TUITION PROGRAM COVERS TUITION, EXTENDED DAY PROGRAM FEES, AND LEARNING SERVICES/SUPPORT. X 1 0 X X X X X X 0 0 0 0 0 0 0 0 0 VIRGINIA PAIK HEAD OF SCHOOL 489940 0 50000 0 130000 0 34296 0 9896 0 714132 0 0 0 TANYA SUSOEV ASSOCIATE HEAD OF SCHOOL 204278 0 0 0 0 0 12257 0 744 0 217279 0 0 0 FRANCISCA GUZMAN DIRECTOR OF ADVANCEMENT 183436 0 0 0 0 0 11006 0 8798 0 203240 0 0 0 MAURICE HILL DIRECTOR OF ADMISSIONS & ENROLLMENT 171013 0 0 0 0 0 10261 0 8041 0 189315 0 0 0 ERIK PAXMAN - THRU 062024 FORMER DIR. OF FINANCE & OPS. 167779 0 0 0 0 0 10067 0 5454 0 183300 0 0 0 LIANNA KALI DIR. OF INSTRUCTIONAL INNOVATION 152937 0 0 0 0 0 9176 0 8431 0 170544 0 0 0 VIVIAN TSE CONTROLLER 139133 0 0 0 0 0 8348 0 17761 0 165242 0 0 0 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2015-07-01 8300000 LOAN REFINANCE - CONSTRUCTION 0 0 0 A 8300000 20750 5329250 2950000 2018 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 SCHEDULE K, PART I TO V: BEGINNING OF 2015-16 IT WAS THE ORGANIZATION'S INTERPRETATION AT THE TIME, THAT THE TAX-EXEMPT BOND WOULD BE TREATED AS A NOTE HELD BY THE COMMERCIAL LENDER, FIRST REPUBLIC BANK. STARTING 2019-20, THE ORGANIZATION HAS DECIDED IT WOULD BE APPROPRIATE TO DISCLOSE THE NOTE AS A TAX-EXEMPT BOND AND REPORT ALL REQUIRED INFORMATION ON FORM 990 AND SCHEDULE K. VOLTAIRE VILLANUEVA TRUSTEE 32738 DISCOUNTED TUITION BASED ON FINANCIAL NEED TO FOSTER A DIVERSE COMMUNITY ACCESSIBLE TO A RANGE OF ECONOMIC BACKGROUNDS JOANNE CRONIN TRUSTEE 62242 DISCOUNTED TUITION BASED ON FINANCIAL NEED TO FOSTER A DIVERSE COMMUNITY ACCESSIBLE TO A RANGE OF ECONOMIC BACKGROUNDS NATE LUNDY TRUSTEE 9219 DISCOUNTED TUITION BASED ON FINANCIAL NEED TO FOSTER A DIVERSE COMMUNITY ACCESSIBLE TO A RANGE OF ECONOMIC BACKGROUNDS AUDREY SORIANO TRUSTEE 76444 DISCOUNTED TUITION BASED ON FINANCIAL NEED TO FOSTER A DIVERSE COMMUNITY ACCESSIBLE TO A RANGE OF ECONOMIC BACKGROUNDS NICOLE ZAHEED TRUSTEE 21569 DISCOUNTED TUITION BASED ON FINANCIAL NEED TO FOSTER A DIVERSE COMMUNITY ACCESSIBLE TO A RANGE OF ECONOMIC BACKGROUNDS AMBROSIA FISHER TRUSTEE 28919 DISCOUNTED TUITION BASED ON FINANCIAL NEED TO FOSTER A DIVERSE COMMUNITY ACCESSIBLE TO A RANGE OF ECONOMIC BACKGROUNDS X 6 55862 FAIR MARKET VALUE X ART ROOM EQUIP 1 8100 PURCHASE PRICE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE 990 AND PROVIDES A COPY TO EACH TRUSTEE PRIOR TO VOTING. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, COMMITTEE MEMBERS, AND EMPLOYEES ARE COVERED BY THE POLICY. IF A CONFLICT IS IDENTIFIED, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM RELATED DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE (4 TRUSTEES) WORKED WITH A CONSULTANT IN ORDER TO COMPARE THE EXISTING EMPLOYMENT CONTRACT FOR THE HEAD OF SCHOOL TO INDUSTRY AND LOCAL INDEPENDENT SCHOOL BENCHMARKS. BASED ON THE WORK WITH THE CONSULTANT, THE LIVE OAK BOARD OF TRUSTEES AND THE HEAD OF SCHOOL ENTERED INTO A NEW 5-YEAR CONTRACT THAT BEGAN ON JULY 1, 2022 AND RUNS THROUGH JUNE 30, 2027. COMPENSATION FOR THE CFO IS DETERMINED THROUGH BENCHMARKING AGAINST PEER SCHOOLS IN THE MARKET ALONG WITH INPUT FROM INDEPENDENT CONSULTANTS WITH COMPENSATION EXPERTISE. FORM 990, PART VI, SECTION C, LINE 19 PARTS OF THESE DOCUMENTS ARE AVAILABLE ON THE SCHOOL'S WEBSITE, AND THE FINANCIAL INFORMATION IS AVAILABLE ON THE 990. FORM 990, PART XII, LINE 2C: THE REVIEW PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR.