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Live Oak a Learning Center for Children

San Francisco, CA · EIN 94-2153158 · 501(c)(3) · School
Latest filing: Form 990 for the fiscal year ending June 30, 2025 (tax year 2024) · View the filing · Correct or respond

Live Oak a Learning Center for Children reported $23.4 million in revenue and $21.6 million in expenses for the fiscal year ending June 30, 2025. Of every $100 it spent, $87.91 went to program services, $7.34 to management and general costs and $4.75 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 85.4% of the total. Government grants made up 8.2%. The highest compensation it reported for one person was $714,132 (HEAD OF SCHOOL). 29 people received more than $100,000 in reportable compensation. Revenue rose 48% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending June 30, 2025 · Form 990, Part IX, line 25 · total expenses $22M

For context, the median across 5,499 covered education charities: $85.56 programs, $13.59 management, $0.85 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending June 30, 2025 · Form 990, Part VIII · total revenue $23M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 5,499 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
87.9%84.4%
Management & general
Part IX 25(C) ÷ 25(A)
7.3%13.4%
Fundraising
Part IX 25(D) ÷ 25(A)
4.7%0.8%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.31$0.04
Contributions & grants share of revenue
Part VIII 1h ÷ 12
14.4%19.1%
Government grants share of revenue
Part VIII 1e ÷ 12
8.2%1.1%
Program service revenue share
Part VIII 2g ÷ 12
85.4%69.9%
Highest reported compensation
Part VII-A, columns D–F
$714,132$331,578
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
3.31%1.28%
People paid over $100,000
Part VII, line 2
298
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
13.713.3
Independent voting board members
Part VI 1a–1b
20 of 22100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense
$18M expenses · 96.1% of program spending · grants $3.2M · revenue $19M

Educational program: Live Oak school enrolled 418 students and operated 174 school days with 90 staff

$747K expenses · 3.9% of program spending · revenue $767K

Extended day program: programming includes extended day, holiday care, roots and branches (soccer, taekwondo, STEM, music, language, etc)

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
HEAD OF SCHOOL
Officer, 60.00 hrs/week
$669,940$0$44,192$714,132
ASSOCIATE HEAD OF SCHOOL
Highest compensated employee, 50.00 hrs/week
$204,278$0$13,001$217,279
DIRECTOR OF ADVANCEMENT
Highest compensated employee, 50.00 hrs/week
$183,436$0$19,804$203,240
DIRECTOR OF ADMISSIONS & ENROLLMENT
Highest compensated employee, 50.00 hrs/week
$171,013$0$18,302$189,315
FORMER DIR. OF FINANCE & OPS.
Former, 50.00 hrs/week
$167,779$0$15,521$183,300
DIR. OF INSTRUCTIONAL INNOVATION
Highest compensated employee, 50.00 hrs/week
$152,937$0$17,607$170,544
CONTROLLER
Highest compensated employee, 50.00 hrs/week
$139,133$0$26,109$165,242
CHIEF FINANCIAL OFFICER
Officer, 50.00 hrs/week
$111,997$0$10,491$122,488

29 people received more than $100,000 in reportable compensation from Live Oak a Learning Center for Children (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.3M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$10M$20M$30M$40MFY2020FY2021FY2022FY2023FY2024FY2025$23M$22M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$23M$22M87.9%$25M$714,132
FY2024 ⓘ$21M$20M87.7%$23M$689,315
FY2023 ⓘ$19M$20M83.5%$22M$582,712
FY2022 ⓘ$20M$18M82.4%$22M$583,083
FY2021 ⓘ$18M$16M81.2%$21M$563,458
FY2020 ⓘ$16M$16M83.3%$18M$533,262

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b22 · 20 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5159
  • Volunteers Part I, line 6200

Largest outside contractors

FY2025 · Form 990, Part VII, Section B · businesses only
KRMR LLC
Landlord
$1,189,865
DARIOUSH EPICURUS INC
School lunch provider
$751,987
HINES SERVICES LLC
Facility management
$613,848
PROJECT POTRERO PLAY LLC
After school sports
$215,085
CANON FINANCIAL SERVICES
Printer lease
$121,152

Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.

Private foundation grants it received

3 private foundations reported grants to Live Oak a Learning Center for Children totaling $27,187 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Live Oak a Learning Center for Children's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Live Oak a Learning Center for Children, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All education charities · Largest charities in California

Questions people ask

How much of Live Oak a Learning Center for Children's spending goes to programs?

In the fiscal year ending June 30, 2025, Live Oak a Learning Center for Children reported that 87.9% of its $21.6 million in expenses went to program services, 7.3% to management and general and 4.7% to fundraising (Form 990, Part IX).

How much does Live Oak a Learning Center for Children pay its top executive?

The largest total compensation Live Oak a Learning Center for Children reported for one person in the fiscal year ending June 30, 2025 was $714,132, for the role of HEAD OF SCHOOL (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Live Oak a Learning Center for Children get its money?

Of $23.4 million in revenue in the fiscal year ending June 30, 2025, 14.4% came from contributions and grants (including 8.2% from government grants) and 85.4% from program service revenue (Form 990, Part VIII).

Is Live Oak a Learning Center for Children a registered charity?

The IRS lists EIN 94-2153158 as a 501(c)(3) organization (school), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2025: Form 990 for the fiscal year ending June 30, 2025, object 202640729349301709 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending June 30, 2024, object 202520949349300512 · read the filing
  • FY2023: Form 990 for the fiscal year ending June 30, 2023, object 202420719349301262 · read the filing
  • FY2022: Form 990 for the fiscal year ending June 30, 2022, object 202320739349301332 · read the filing
  • FY2021: Form 990 for the fiscal year ending June 30, 2021, object 202220709349302052 · read the filing
  • FY2020: Form 990 for the fiscal year ending June 30, 2020, object 202100769349301505 · read the filing

All filings for EIN 94-2153158: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.