Civic Intelligence

Oakland Kids First

990 • Fiscal year 2015 • EIN 01-0594835

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 05, 2016

610 16th Street 310Oakland, CA 94612

(510) 452-2043

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.04x

Higher debt load relative to assets than 49% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$79,727

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

62nd percentile

5.8%

Faster asset growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

2.3%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$518,492

Up $28,336 (+5.8%) from 2014

Net Assets

Up

$498,452

Up $29,135 (+6.2%) from 2014

Liabilities

Down

$20,040

Down $799 (-3.8%) from 2014

Revenue

Up

$900,110

Up $19,972 (+2.3%) from 2014

Expenses

Up

$870,975

Up $96,256 (+12%) from 2014

Net Income

Down

$29,135

Down $76,284 (-72%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $225,826Liabilities 2011: $15,820Net Assets 2011: $210,0062011Assets 2012: $508,094Liabilities 2012: $63,082Net Assets 2012: $445,0122012Assets 2013: $383,799Liabilities 2013: $18,433Net Assets 2013: $365,3662013Assets 2014: $490,156Liabilities 2014: $20,839Net Assets 2014: $469,3172014Assets 2015: $518,492Liabilities 2015: $20,040Net Assets 2015: $498,4522015Assets 2016: $420,907Liabilities 2016: $30,237Net Assets 2016: $390,6702016Assets 2017: $484,498Liabilities 2017: $29,701Net Assets 2017: $454,7972017Assets 2018: $393,654Liabilities 2018: $26,374Net Assets 2018: $367,2802018Assets 2019: $364,281Liabilities 2019: $44,896Net Assets 2019: $319,3852019Assets 2020: $604,438Liabilities 2020: $156,926Net Assets 2020: $447,5122020Assets 2021: $805,878Liabilities 2021: $88,993Net Assets 2021: $716,8852021Assets 2022: $1,791,282Liabilities 2022: $93,590Net Assets 2022: $1,697,6922022Assets 2023: $1,895,547Liabilities 2023: $378,339Net Assets 2023: $1,517,2082023Assets 2024: $2,110,728Liabilities 2024: $385,764Net Assets 2024: $1,724,9642024

Highlighted filing

2015

Assets$518,492
Liabilities$20,040
Net Assets$498,452

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $460,383Expenses 2011: $490,879Net Income 2011: -$30,4962011Revenue 2012: $934,833Expenses 2012: $699,827Net Income 2012: $235,0062012Revenue 2013: $635,519Expenses 2013: $715,165Net Income 2013: -$79,6462013Revenue 2014: $880,138Expenses 2014: $774,719Net Income 2014: $105,4192014Revenue 2015: $900,110Expenses 2015: $870,975Net Income 2015: $29,1352015Revenue 2016: $753,356Expenses 2016: $861,138Net Income 2016: -$107,7822016Revenue 2017: $860,019Expenses 2017: $795,892Net Income 2017: $64,1272017Revenue 2018: $688,757Expenses 2018: $776,274Net Income 2018: -$87,5172018Revenue 2019: $1,006,594Expenses 2019: $1,054,489Net Income 2019: -$47,8952019Revenue 2020: $1,095,779Expenses 2020: $967,652Net Income 2020: $128,1272020Revenue 2021: $1,331,417Expenses 2021: $1,062,044Net Income 2021: $269,3732021Revenue 2022: $2,346,319Expenses 2022: $1,365,512Net Income 2022: $980,8072022Revenue 2023: $1,774,329Expenses 2023: $1,954,813Net Income 2023: -$180,4842023Revenue 2024: $2,914,870Expenses 2024: $2,707,114Net Income 2024: $207,7562024

Highlighted filing

2015

Revenue$900,110
Expenses$870,975
Net Income$29,135
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 5, 2016
Return Version
2014v6.0
Gross Receipts
$900,110
Mission and Program Overview

Mission

Oakland Kids First amplifies youth voice, leadership, and power to create engaging and equitable public schools where all students learn and achieve.

The mission of Oakland Kids First is to create leadership opportunities for young people to transform their schools and communities so all youth graduate with skills and motivation to reach their dreams.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$387,556$281,528▼ $106,028
Pledges and Grants Receivable$48,000$180,667▲ $132,667
Accounts Receivable$33,976$37,829▲ $3,853
Prepaid Expenses and Deferred Charges$7,354$8,065▲ $711
Land, Buildings, and Equipment, Net$10,883$8,016▼ $2,867
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$490,156$518,492▲ $28,336
Other Assets Total$2,387$2,387→ $0
Liabilities
Other Liabilities$12,025$12,579▲ $554
Accounts Payable and Accrued Expenses$8,814$7,461▼ $1,353
Total Liabilities$20,839$20,040▼ $799
Net Assets / Fund Balance
Unrestricted Net Assets$469,317$317,785▼ $151,532
Temporarily Rstr Net Assets-$180,667-
Total Net Assets Fund Balance$469,317$498,452▲ $29,135
Total Liabilities and Net Assets / Fund Balance$490,156$518,492▲ $28,336

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,016$20,491-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim MiyoshiExecutive DirectorFT$79,727$79,727
Cara JohnsonManaging DirectorFT$71,500$71,500

Board Members and Trustees

NameTitle
Mariss TironaChairman
William HeiserBoard Member
Nicole BranchSecretary
Phoumy SayavongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$750,623
Program Service Revenue
$147,999
Investment Income
$830
Other Revenue
$658
All Other Contributions
$750,623
Change in Net Assets
$29,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$476,565
Other Expenses$394,410
Total Fundraising Expense$60,071
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$246,633$3,698-$250,331
Current Officers, Directors, Trustees, and Key Employees$69,069$42,104$40,054$151,227
All Other Expenses$34,896$19,264$767$54,927
Other Employee Benefits$34,130$3,540$3,035$40,705
Occupancy$22,758$9,639$2,315$34,712
Payroll Taxes$27,741$4,176$2,385$34,302
Other Expenses$19,915$456$11$20,382
Travel$4,402$1,968$231$6,601
Fees for Services Accounting$5,133$467$400$6,000
Office Expenses$2,890$2,870$70$5,830
Depreciation Depletion$3,308$709$709$4,726
Insurance$3,469$316$271$4,056
Total Functional Expenses$639,107$171,797$60,071$870,975
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$12,579
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors sets the salary of the Executive Director based upon a survey of similar organizations. Salary is review is placed on the Board's agenda, and discussed during closed session that excludes the Executive Director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization keeps its governing documents, conflict of interest policy and financial statements in the administrative offices and they are available upon request.

Filing and Contact Details

Filer

Filer Name
Oakland Kids First
EIN
01-0594835
Address
610 16th Street 310, Oakland, CA 94612

Signing Officer

Name
Kim Miyoshi
Title
Executive Director
Signed
2016-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Miyoshi
Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
6
Employees
12

Preparer

Firm
Bailey & Utley CPAs
Address
303 West Joaquin Ave 280, San Leandro, CA 94577
Preparer
Alicia M Utley
Phone
5106141895
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IRS990/Desc0PASS-2The PASS-2 in-school, peer academic mentoring program trained over 200 student mentors to provide graduation and college readiness information to 1,800 ninth graders across five schools. As a result, retention rates increased and students reported feeling more supported and connected to their education.
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02385
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04176
IRS990/PayrollTaxesGrp/ProgramServicesAmt027741
IRS990/PayrollTaxesGrp/TotalAmt034302
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt048000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0180667
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07354
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08065
IRS990/PrincipalOfficerNm0Kim Miyoshi
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Subcontractor fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0147999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0147999
IRS990/ProgSrvcAccomActy2Grp/Desc0REAL HARDThe REAL HARD after-school program provided leadership training and skills development to 30 youth leaders who, in turn, engaged over 400 of their peers in school culture improvement efforts. As a result, participants reported the culture felt more safe, positive and respectful making it easier to learn and achieve.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0210710
IRS990/ProgSrvcAccomActy3Grp/Desc0Meaningful Student and Family Engagement (MSFE)Oakland Kids First implemented the MSFE program and engaged over 1,000 of the most marginalized students and their families in school site planning and decision-making, ensuring school change efforts meet the needs of the most underserved young people including foster, low-income, African-American and English Language learners
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0140740
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0828390
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt070
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0257196
IRS990/PYOtherRevenueAmt0179
IRS990/PYProgramServiceRevenueAmt051499
IRS990/PYRevenuesLessExpensesAmt0105419
IRS990/PYSalariesCompEmpBnftPaidAmt0517523
IRS990/PYTotalExpensesAmt0774719
IRS990/PYTotalRevenueAmt0880138
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt029135
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0750623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0828390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0589043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0930953
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0457129
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03556138
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0901
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0243664
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0658
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0179
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02310
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03879
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05578
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012604
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99620
IRS990ScheduleA/PublicSupportPY170Pct00.99630
IRS990ScheduleA/PublicSupportTotal170Amt03556138
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0750623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0828390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0589043
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0930953
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0457129
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03556138
IRS990ScheduleA/TotalSupportAmt03569643
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08016
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020491
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt028507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012579
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Expenses
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08016
IRS990ScheduleD/TotalLiabilityAmt012579
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors sets the salary of the Executive Director based upon a survey of similar organizations. Salary is review is placed on the Board's agenda, and discussed during closed session that excludes the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization keeps its governing documents, conflict of interest policy and financial statements in the administrative offices and they are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0180667
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0490156
IRS990/TotalAssetsEOYAmt0518492
IRS990/TotalAssetsGrp/BOYAmt0490156
IRS990/TotalAssetsGrp/EOYAmt0518492
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0750623
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt060071
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171797
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0639107
IRS990/TotalFunctionalExpensesGrp/TotalAmt0870975
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020839
IRS990/TotalLiabilitiesEOYAmt020040
IRS990/TotalLiabilitiesGrp/BOYAmt020839
IRS990/TotalLiabilitiesGrp/EOYAmt020040
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0469317
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0498452
IRS990/TotalProgramServiceExpensesAmt0639107

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.11$0.39$1.72$2.91$2.71$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.38$1.52$1.77$1.95$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.09$1.70$2.35$1.37$0.98
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.09$0.72$1.33$1.06$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.16$0.45$1.10$0.97$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$1.01$1.05$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.03$0.37$0.69$0.78$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.45$0.86$0.80$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$0.75$0.86$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.90$0.87$0.03
2014Summary only. Only limited summary data is available for this year.$0.49$0.02$0.47$0.88$0.77$0.11
2013Summary only. Only limited summary data is available for this year.$0.38$0.02$0.37$0.64$0.72$0.08
2012Summary only. Only limited summary data is available for this year.$0.51$0.06$0.45$0.93$0.70$0.24
2011Summary only. Only limited summary data is available for this year.$0.23$0.02$0.21$0.46$0.49$0.03