Civic Intelligence

Oakland Kids First

990 • Fiscal year 2017 • EIN 01-0594835

Jul 01, 2016 to Jun 30, 2017 • Filed on May 07, 2018

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

56th percentile

0.06x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

60th percentile

7.5%

Higher net margin than 60% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$92,241

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$484,498

Up $63,591 (+15%) from 2016

Net Assets

Up

$454,797

Up $64,127 (+16%) from 2016

Liabilities

Down

$29,701

Down $536 (-1.8%) from 2016

Revenue

Up

$860,019

Up $106,663 (+14%) from 2016

Expenses

Down

$795,892

Down $65,246 (-7.6%) from 2016

Net Income

Up

$64,127

Up $171,909 (+159%) from 2016

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

2017

Assets$484,498
Liabilities$29,701
Net Assets$454,797

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

2017

Revenue$860,019
Expenses$795,892
Net Income$64,127
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 7, 2018
Return Version
2016v3.0
Gross Receipts
$860,019
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
Pledges and Grants Receivable$82,500$305,000▲ $222,500
Cash and Non-Interest-Bearing Accounts$291,775$141,241▼ $150,534
Accounts Receivable$26,489$21,073▼ $5,416
Prepaid Expenses and Deferred Charges$10,427$10,756▲ $329
Land, Buildings, and Equipment, Net$7,329$4,041▼ $3,288
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$420,907$484,498▲ $63,591
Other Assets Total$2,387$2,387→ $0
Liabilities
Other Liabilities$25,022$16,087▼ $8,935
Accounts Payable and Accrued Expenses$5,215$13,614▲ $8,399
Total Liabilities$30,237$29,701▼ $536
Net Assets / Fund Balance
Temporarily Rstr Net Assets$82,500$255,000▲ $172,500
Unrestricted Net Assets$308,170$199,797▼ $108,373
Total Net Assets Fund Balance$390,670$454,797▲ $64,127
Total Liabilities and Net Assets / Fund Balance$420,907$484,498▲ $63,591

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,041$28,523-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim MiyoshiExecutive DirectorFT$92,241$92,241

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$675,070
Program Service Revenue
$155,783
Investment Income
$589
Other Revenue
$28,577
All Other Contributions
$675,070
Change in Net Assets
$64,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$537,463
Other Expenses$258,429
Total Fundraising Expense$51,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,143$138,157-$362,300
Current Officers, Directors, Trustees, and Key Employees$36,797$23,060$32,284$92,141
Other Employee Benefits$25,260$15,511$3,545$44,316
Occupancy$35,803$3,331$2,498$41,632
Payroll Taxes$33,095$3,021$2,590$38,706
All Other Expenses$21,841$8,059$1,036$30,936
Other Expenses$9,178$3,625$30$12,833
Office Expenses$4,744$2,913$665$8,322
Fees for Services Accounting-$6,000-$6,000
Travel$2,498$2,945$187$5,630
Insurance$3,544$330$247$4,121
Depreciation Depletion$1,864$712$712$3,288
Total Functional Expenses$489,474$254,834$51,584$795,892
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$14,875
Credit Card Payable$1,212
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
2018-05-07
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
10

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/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010427
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010756
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Subcontractor fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0155783
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0155783
IRS990/ProgSrvcAccomActy2Grp/Desc0PASS-2The PASS-2 program has trained 30 student counselors to support over 400 9th graders at Castlemont and Fremont High School to navigate high school and prepare for college and career. They teach freshmen the A-G requirements, how to read their transcripts, effectively set goals, navigate difficult situations and access school resources. They also provide more targeted one-on-one support for students who need additional mentorship. Were also participating in a district wide policy push to institutionalize some of our best practices across all OUSD high schools
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0216536
IRS990/ProgSrvcAccomActy3Grp/Desc0Meaningful Student and Family Engagement (MSFE)Oakland Kids First implemented the MSFE program and trained 50 student and parent leaders to participate in school site planning and decision-making, ensuring school change efforts meet the needs of the most underserved young people including low-income, African-American, and English language learners.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt033894
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0540673
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0679
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0318430
IRS990/PYOtherRevenueAmt05355
IRS990/PYProgramServiceRevenueAmt0206649
IRS990/PYRevenuesLessExpensesAmt0-107782
IRS990/PYSalariesCompEmpBnftPaidAmt0542708
IRS990/PYTotalExpensesAmt0861138
IRS990/PYTotalRevenueAmt0753356
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt064127
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/CurrentTaxYearAmt0830853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0540673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0750623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0828390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0589043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03539582
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0589
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0679
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt070
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02168
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0450313
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt028577
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05355
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0658
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0179
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02310
IRS990ScheduleA/OtherIncome170Grp/TotalAmt037079
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98900
IRS990ScheduleA/PublicSupportPY170Pct00.99620
IRS990ScheduleA/PublicSupportTotal170Amt03539582
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0830853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0540673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0750623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0828390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0589043
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03539582
IRS990ScheduleA/TotalSupportAmt03578829
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/BookValueAmt04041
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028523
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt032564
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Expenses
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Card Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04041
IRS990ScheduleD/TotalLiabilityAmt016087
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/BOYAmt082500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0255000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0420907
IRS990/TotalAssetsEOYAmt0484498
IRS990/TotalAssetsGrp/BOYAmt0420907
IRS990/TotalAssetsGrp/EOYAmt0484498
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0675070
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt051584
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0254834
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489474
IRS990/TotalFunctionalExpensesGrp/TotalAmt0795892
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030237
IRS990/TotalLiabilitiesEOYAmt029701
IRS990/TotalLiabilitiesGrp/BOYAmt030237
IRS990/TotalLiabilitiesGrp/EOYAmt029701
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0390670
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0454797
IRS990/TotalProgramServiceExpensesAmt0489474
IRS990/TotalProgramServiceRevenueAmt0155783
IRS990/TotalReportableCompFromOrgAmt092241
IRS990/TotalRevenueGrp/ExclusionAmt0589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0860019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0420907
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0484498

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