Civic Intelligence

Oakland Kids First

990 • Fiscal year 2019 • EIN 01-0594835

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2020

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

57th percentile

0.12x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

27th percentile

-4.8%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

15th percentile

-7.5%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

46%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$364,281

Down $29,373 (-7.5%) from 2018

Net Assets

Down

$319,385

Down $47,895 (-13%) from 2018

Liabilities

Up

$44,896

Up $18,522 (+70%) from 2018

Revenue

Up

$1,006,594

Up $317,837 (+46%) from 2018

Expenses

Up

$1,054,489

Up $278,215 (+36%) from 2018

Net Income

Up

-$47,895

Up $39,622 (+45%) from 2018

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

2019

Assets$364,281
Liabilities$44,896
Net Assets$319,385

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

2019

Revenue$1,006,594
Expenses$1,054,489
Net Income-$47,895
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2020
Return Version
2018v3.1
Gross Receipts
$1,006,594
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$323,112$239,741▼ $83,371
Pledges and Grants Receivable$59,019$111,436▲ $52,417
Prepaid Expenses and Deferred Charges$7,075$9,098▲ $2,023
Land, Buildings, and Equipment, Net$2,061$1,619▼ $442
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$393,654$364,281▼ $29,373
Other Assets Total$2,387$2,387→ $0
Liabilities
Other Liabilities$23,942$32,064▲ $8,122
Accounts Payable and Accrued Expenses$2,432$12,832▲ $10,400
Total Liabilities$26,374$44,896▲ $18,522
Net Assets / Fund Balance
Unrestricted Net Assets$367,280$319,385▼ $47,895
Total Net Assets Fund Balance$367,280$319,385▼ $47,895
Total Liabilities and Net Assets / Fund Balance$393,654$364,281▼ $29,373

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,619$30,945-
Compensation and Service Providers

Board Members and Trustees

NameTitle
William HeiserChairman
Niema JordanSecretary
Phoumy SayavongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$674,551
Program Service Revenue
$327,353
Investment Income
$1,690
Other Revenue
$3,000
All Other Contributions
$674,551
Change in Net Assets
$-47,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$664,775
Other Expenses$389,714
Total Fundraising Expense$93,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$447,013$66,552$56,921$570,486
Payroll Taxes$38,293$5,891$4,910$49,094
Occupancy$23,627$11,814$11,813$47,254
Other Employee Benefits$35,252$5,423$4,520$45,195
All Other Expenses$14,379$15,210$940$30,529
Office Expenses$2,314$11,526-$13,840
Other Expenses$10,404$43$12,376$10,404
Fees for Services Accounting-$6,500-$6,500
Insurance$3,047$1,523$1,523$6,093
Travel$2,348$1,349-$3,697
Depreciation Depletion-$442-$442
Total Functional Expenses$800,205$161,281$93,003$1,054,489
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$31,485
Credit Card Payable$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
Lukas Brekke-Miesner
Title
Executive Director
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
17

Preparer

Firm
Bailey & Utley CPAs
Address
303 West Joaquin Ave 280, San Leandro, CA 94577
Preparer
Alicia M Utley
Phone
5106141895
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: OKF is the Lead Agency at Castlemont High School where we work with administrators, community-based organizations, teachers, and support staff to ensure Castlemont students are engaged in an extended day culture that meets their various academic and enrichment needs. OKF provides myriad program offerings after school so students have a safe, enriching, and supportive environment each day. OTHER PROGRAM SERVICES 5: Teacher Fellowship is a pilot program Oakland Kids First has developed to engage educators in a design-thinking process focused on centering equity in Oakland public schools. The approach embraces a bias toward action in which teachers are encouraged to fail forward with experiments designed to promote equity in their mindset, pedagogy, and community building. Teachers experimentation is influenced by student leaders from their school who partner with them to lend research, experience, and expertise in the development of equity-minded experiments. OTHER PROGRAM SERVICES 6: Justice 4 Oakland Students Coalition (J4OS) is a broad-based community coalition consisting of base-building organizations who work with students and parents, the teachers union, policy groups, advocacy organizations, and others to advance a citywide equity agenda in Oakland Unified School District that centers Black, Latinx, Special Education and other marginalized students.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Justice 4 Oakland Students Coalition (J4OS) is a broad-based community coalition consisting of base-building organizations who work with students and parents, the teachers union, policy groups, advocacy organizations, and others to advance a citywide equity agenda in Oakland Unified School District that centers Black, Latinx, Special Education and other marginalized students.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Representing Educated Active Leaders Having A Righteous Dream (REAL HARD) is an after-school youth organizing program that engages 9th12th grade leaders in positive school culture formation to increase belonging, equity and graduation rates. REAL HARD has ensured students feel a greater sense of safety and belonging on campus, while also inserting themselves into adult decision-making spaces to advocate for student needs. All four of REAL HARD's sites have adopted student created Codes of Respect and REAL HARD students have developed various strategies to uphold and institutionalize these codes via school currency and stores to incentivize the lifting up of positive school culture. This student work has been institutionalized at several sites and continues to grow. REAL HARD is at Oakland Tech, Fremont, Castlemont, and Oakland High School
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: OKF is the Lead Agency at Castlemont High School where we work with administrators, community-based organizations, teachers, and support staff to ensure Castlemont students are engaged in an extended day culture that meets their various academic and enrichment needs. OKF provides myriad program offerings after school so students have a safe, enriching, and supportive environment each day. OTHER PROGRAM SERVICES 5: Teacher Fellowship is a pilot program Oakland Kids First has developed to engage educators in a design-thinking process focused on centering equity in Oakland public schools. The approach embraces a bias toward action in which teachers are encouraged to fail forward with experiments designed to promote equity in their mindset, pedagogy, and community building. Teachers experimentation is influenced by student leaders from their school who partner with them to lend research, experience, and expertise in the development of equity-minded experiments. OTHER PROGRAM SERVICES 6: Justice 4 Oakland Students Coalition (J4OS) is a broad-based community coalition consisting of base-building organizations who work with students and parents, the teachers union, policy groups, advocacy organizations, and others to advance a citywide equity agenda in Oakland Unified School District that centers Black, Latinx, Special Education and other marginalized students.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/ExplanationTxt3The 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 III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/AddressLine1Txt0610 16th Street 310
IRS990/USAddress/CityNm0Oakland
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IRS990/WebsiteAddressTxt0WWW.kidfirstoakland.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lukas Brekke-Miesner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-13

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